Sample records for accountability purposes remain

  1. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...

  2. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

  3. International training course on nuclear materials accountability for safeguards purposes

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

    Not Available

    1980-12-01

    The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the firstmore » week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.« less

  4. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  5. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  6. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  7. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

  8. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  9. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

  10. 30 CFR 206.181 - How do I establish processing costs for dual accounting purposes when I do not process the gas?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting purposes when I do not process the gas? 206.181 Section 206.181 Mineral Resources MINERALS... Processing Allowances § 206.181 How do I establish processing costs for dual accounting purposes when I do not process the gas? Where accounting for comparison (dual accounting) is required for gas production...

  11. Accountability Tanks Calibration Data Analysis

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

    Wendelberger, James G.; Salazar, William Richard; Finstad, Casey Charles

    2017-04-25

    MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may bemore » met.« less

  12. 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.

  13. Teacher Perceptions Regarding the Instrumental Factors That Impact Their Decisions to Remain in an Urban District

    ERIC Educational Resources Information Center

    Luckett, Tiffany Pointer

    2016-01-01

    The purpose of this study was to examine the factors that impact teachers' decisions to remain teaching in an urban school district. The researcher analyzed survey data provided by the Office of Planning and Accountability for an urban school district in Tennessee. The findings of the study are also discussed as well as any implication for…

  14. Putting the Plain into Pain Language in English for Medical Purposes: Learner Inquiry into Patients' Online Descriptive Accounts

    ERIC Educational Resources Information Center

    Plastina, Anna Franca

    2016-01-01

    The need to teach medical students plain language for their future engagement in pain communication can no longer be underestimated. Pain education has traditionally neglected the teaching of pain language, yet patients' descriptive accounts have been acknowledged as the standard in medical care. English for Medical Purposes (EMP) can make its…

  15. 48 CFR 9904.418-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Purpose. 9904.418-20... FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418-20 Purpose. The purpose of this Cost Accounting Standard is to...

  16. 48 CFR 9904.420-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Purpose. 9904.420-20... FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420-20 Purpose. The purpose of this Cost Accounting Standard is to...

  17. 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…

  18. 25 CFR 115.814 - If a tribe withdraws money from its trust account for a particular purpose or project, may the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false If a tribe withdraws money from its trust account for a particular purpose or project, may the tribe redeposit any money that was not used for its intended purpose? 115.814 Section 115.814 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND...

  19. 48 CFR 9904.417-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.417-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417-20 Purpose. The purpose of this Cost Accounting Standard is to...

  20. 48 CFR 9904.414-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.414-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.414-20 Purpose. The purpose of this Cost Accounting Standard is to...

  1. 48 CFR 9904.406-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.406-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-20 Purpose. The purpose of this Cost Accounting Standard is to...

  2. 48 CFR 9904.410-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.410-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-20 Purpose. The purpose of this Cost Accounting Standard is to...

  3. 48 CFR 9904.403-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.403-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-20 Purpose. (a) The purpose of this Cost Accounting Standard is...

  4. 48 CFR 9904.401-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.401-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-20 Purpose. The purpose of this Cost Accounting Standard is to...

  5. 48 CFR 9904.405-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.405-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-20 Purpose. (a) The purpose of this Cost Accounting Standard is...

  6. Private governance, public purpose? Assessing transparency and accountability in self-regulation of food advertising to children.

    PubMed

    Reeve, Belinda

    2013-06-01

    Reducing non-core food advertising to children is an important priority in strategies to address childhood obesity. Public health researchers argue for government intervention on the basis that food industry self-regulation is ineffective; however, the industry contends that the existing voluntary scheme adequately addresses community concerns. This paper examines the operation of two self-regulatory initiatives governing food advertising to children in Australia, in order to determine whether these regulatory processes foster transparent and accountable self-regulation. The paper concludes that while both codes appear to establish transparency and accountability mechanisms, they do not provide for meaningful stakeholder participation in the self-regulatory scheme. Accordingly, food industry self-regulation is unlikely to reflect public health concerns or to be perceived as a legitimate form of governance by external stakeholders. If industry regulation is to remain a feasible alternative to statutory regulation, there is a strong argument for strengthening government oversight and implementing a co-regulatory scheme.

  7. 48 CFR 9904.404.20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.404.20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404.20 Purpose. This Standard requires that, for purposes of cost...

  8. 48 CFR 9905.506-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.506-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506-20 Purpose. The purpose of this...

  9. 48 CFR 9905.501-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.501-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501-20 Purpose. The purpose of this...

  10. 48 CFR 9905.502-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.502-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502-20 Purpose. The purpose of this...

  11. 48 CFR 9904.412-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.412-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-20 Purpose. (a) The purpose of this Standard 9904.412 is to...

  12. 48 CFR 9904.415-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.415-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415-20 Purpose. (a) The purpose of this Standard 9904.415 is to...

  13. 48 CFR 9904.408-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.408-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-20 Purpose. The purpose of this Standard is to improve, and...

  14. 48 CFR 9904.409-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.409-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-20 Purpose. The purpose of this Standard is to provide criteria...

  15. 48 CFR 9904.402-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.402-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-20 Purpose. The purpose of this standard is to require that...

  16. Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?

    ERIC Educational Resources Information Center

    Bayerlein, Leopold; Timpson, Mel

    2017-01-01

    Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

  17. 7 CFR 1767.11 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., business and affairs of the borrower in accordance with the methods and principles of accounting of this... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.11 Purpose...A for electric borrowers and by providing accounting methodologies and procedures which are...

  18. 12 CFR 621.1 - Purpose and applicability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Purpose and applicability. 621.1 Section 621.1 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS Purpose and Definitions § 621.1 Purpose and applicability. This part sets forth accounting and reporting...

  19. A Thematic Deconstruction of Formalist and Expertise Voices in Big Five (Four) Public Accounting Firms

    ERIC Educational Resources Information Center

    Dirsmith, Mark W.; Samuel, Sajay; Covaleski, Mark A.; Heian, James B.

    2005-01-01

    Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

  20. 4 CFR 200.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Purpose and scope. 200.1 Section 200.1 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PRIVACY ACT OF 1974 § 200.1 Purpose and scope. This part sets forth the policies and procedures of the Board regarding access to systems of records maintained by the Board under...

  1. Perception and Awareness of Islamic Accounting: Student Perspectives

    ERIC Educational Resources Information Center

    Siswantoro, Dodik

    2015-01-01

    Purpose: The purpose of this paper is to investigate the perception and awareness of Islamic accounting of undergraduate accounting students at Universitas Indonesia. The Indonesian Institute of Accountants has an Islamic Accounting Certification and a Certified Public Accountant (CPA) test, meaning that the course's competency should satisfy both…

  2. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

  3. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

  4. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... a number or code in an encrypted form, as long as you do not provide the recipient with a means to... similar form of access number or access code for a consumer's credit card account, deposit account or... apply if you disclose an account number or similar form of access number or access code: (1) To your...

  5. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  6. 4 CFR 28.40 - Statement of purpose.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Statement of purpose. 28.40 Section 28.40 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE...

  7. 5 CFR 582.101 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... FEDERAL EMPLOYEES' PAY Purpose, Definitions, and Exclusions § 582.101 Purpose. Section 5520a of title 5 of... of the United States Postal Service, the Postal Rate Commission, and the General Accounting Office. ...

  8. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

  9. Exploring Culture-Specific Learning Styles in Accounting Education

    ERIC Educational Resources Information Center

    Sikkema, Seth E.; Sauerwein, Joshua A.

    2015-01-01

    Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

  10. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

  11. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

  12. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

  13. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...

  14. Sustainability Accounting Courses, Talloires Declaration and Academic Research

    ERIC Educational Resources Information Center

    Khan, Tehmina

    2013-01-01

    Purpose: The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability…

  15. 48 CFR 9901.301 - Purpose.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Purpose. 9901.301 Section 9901.301 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... constitutes the rules and procedures governing actions and the administration of the Cost Accounting Standards...

  16. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  17. 4 CFR 28.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Purpose and scope. 28.1 Section 28.1 Accounts GOVERNMENT... Definitions, and Jurisdiction § 28.1 Purpose and scope. (a) The regulations in this part implement the Board's... the rules in this part is to establish the procedures to be followed by: (1) The GAO, in its dealings...

  18. 4 CFR 83.1 - Purpose and scope of part.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Purpose and scope of part. 83.1 Section 83.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.1 Purpose and scope of part. This part describes the policy and prescribes the procedures of the U.S. Government...

  19. 4 CFR 83.1 - Purpose and scope of part.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Purpose and scope of part. 83.1 Section 83.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.1 Purpose and scope of... maintenance and disclosure of personnel records; (b) Inform individuals of the existence of systems of...

  20. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  1. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  2. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  3. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  4. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  5. 32 CFR 352a.1 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.1 Purpose. Pursuant to the authority vested in the... Finance and Accounting Service (DFAS) as an Agency of the Department of Defense with responsibilities...

  6. Human remains sold to the highest bidder! A snapshot of the buying and selling of human skeletal remains on eBay, an Internet auction site.

    PubMed

    Huxley, Angie K; Finnegan, Michael

    2004-01-01

    Internet auction sites have become increasingly popular, with diverse items up for sale to the public worldwide. The purposes of this paper are to inform the forensic community that human skeletal remains, old and new, are for sale on the eBay internet auction site, and to advise forensic scientists that eBay does not use a forensic anthropologist to assess photographs of these materials. Over the last few years, this website was "surfed," with numerous auctions during this period. After contacting eBay by email, representatives responded that they adhere to Native American Grave Protection and Repatriation Act (NAGPRA) and that their website indicates that auctions must state that sale of human remains is for instructional purposes only. Based on the photographs, the remains appear to be of prehistoric and modern origin. An unfortunate consequence of such sale may generate interest in stealing remains from graves, mortuaries, hospitals, or county morgues worldwide.

  7. 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)…

  8. Evaluating Comparability in the Scoring of Performance Assessments for Accountability Purposes

    ERIC Educational Resources Information Center

    Lyons, Susan; Evans, Carla

    2017-01-01

    This brief summarizes "Comparability in Balanced Assessment Systems for State Accountability," published in "Educational Measurement: Issues and Practice" (Evans & Lyons 2017). The study evaluated comparability claims in local scoring of performance assessments across districts participating in New Hampshire's Performance…

  9. Why Agricultural Educators Remain in the Classroom

    ERIC Educational Resources Information Center

    Crutchfield, Nina; Ritz, Rudy; Burris, Scott

    2013-01-01

    The purpose of this study was to identify and describe factors that are related to agricultural educator career retention and to explore the relationships between work engagement, work-life balance, occupational commitment, and personal and career factors as related to the decision to remain in the teaching profession. The target population for…

  10. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... account number or similar form of access number or access code for a consumer's credit card account... or access code: (1) To your agent or service provider solely in order to perform marketing for your...

  11. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  12. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  13. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  14. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... code in an encrypted form, as long as you do not provide the recipient with a means to decode the... than to a consumer reporting agency, an account number or similar form of access number or access code... account number or similar form of access number or access code: (1) To your agent or service provider...

  15. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... account number or similar form of access number or access code for a consumer's credit card account... or access code: (1) To your agent or service provider solely in order to perform marketing for your...

  16. 12 CFR 220.1 - Authority, purpose, and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principal purpose is to regulate extensions of credit by brokers and dealers; it also covers related... account and four special purpose accounts in which to record all financial relations between a customer... part does not apply to: (i) Financial relations between a customer and a creditor to the extent that...

  17. Model building strategy for logistic regression: purposeful selection.

    PubMed

    Zhang, Zhongheng

    2016-03-01

    Logistic regression is one of the most commonly used models to account for confounders in medical literature. The article introduces how to perform purposeful selection model building strategy with R. I stress on the use of likelihood ratio test to see whether deleting a variable will have significant impact on model fit. A deleted variable should also be checked for whether it is an important adjustment of remaining covariates. Interaction should be checked to disentangle complex relationship between covariates and their synergistic effect on response variable. Model should be checked for the goodness-of-fit (GOF). In other words, how the fitted model reflects the real data. Hosmer-Lemeshow GOF test is the most widely used for logistic regression model.

  18. A Retrospective Review of Forensic Odontology Reports Written by the Joint POW/MIA Accounting Command Central Identification Laboratory for Remains Identified from the Korean War.

    PubMed

    Shiroma, Calvin Y

    2016-01-01

    As of August 2014, the Joint POW/MIA Accounting Command has identified the remains of 1980 previously unknown U.S. service members; 280 were from the Korean War. To determine the accuracy and completeness of the available antemortem (AM) dental records, a review of the AM/postmortem (AM/PM) dental record comparisons from 233 Forensic Odontology Reports written in support of remains identified from the Korean War was performed. Seventy-two AM/PM comparisons resulted in exact dental chartings while 161 contained discrepancies which were explainable. Explainable discrepancies include undocumented treatment (103), incorrectly charted third molars as missing (82), differing opinions of specific molars present/missing (20), and erroneous treatment documentation and/or misidentification of teeth present/missing (22, other than molars). Reassessment has revealed varying levels of completeness for our available AM dental records, the need to thoroughly review our computerized comparisons, adjust our comparisons to include molar pattern variations/third molars, and updating our database comparison program. Published 2015. This article is a U.S. Government work and is in the public domain in the U.S.A.

  19. 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…

  20. 25 CFR 700.269 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Accounting for disclosures. 700.269 Section 700.269... Privacy Act § 700.269 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is...), an accounting shall be made. (2) The accounting shall record (i) the date, nature, and purpose of...

  1. 24 CFR 4.1 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Purpose. 4.1 Section 4.1 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HUD REFORM ACT Accountability in the Provision of HUD Assistance § 4.1 Purpose. The provisions of this subpart A...

  2. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.

    2007-01-01

    Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

  3. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

  4. 12 CFR 745.4 - Revocable trust accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... account owner would be $750,000. This is because the account owner has named only three different... be presumed to own the funds deposited into the account. (c) Definition of beneficiary. For purposes...

  5. 12 CFR 745.4 - Revocable trust accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... account owner would be $750,000. This is because the account owner has named only three different... be presumed to own the funds deposited into the account. (c) Definition of beneficiary. For purposes...

  6. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

  7. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

  8. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  9. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  10. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  11. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  12. 4 CFR 81.1 - Purpose and scope of part.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Purpose and scope of part. 81.1 Section 81.1 Accounts....1 Purpose and scope of part. (a) This part implements the policy of the U.S. Government... requests should be sent to the address provided in section 81.4(a).] ...

  13. 26 CFR 1.442-1 - Change of annual accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business purpose for the requested annual accounting period and agrees to the Commissioner's prescribed... retain an annual accounting period. These administrative procedures will describe the business purpose... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Change of annual accounting period. 1.442-1...

  14. Burnout among Accounting and Finance Academics in Ireland

    ERIC Educational Resources Information Center

    Byrne, Marann; Chughtai, Aamir; Flood, Barbara; Murphy, Evelyn; Willis, Pauline

    2013-01-01

    Purpose: The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach: Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample "t"-tests, one…

  15. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  16. Space Station: Actions Under Way to Manage Cost, but Significant Challenges Remain

    DTIC Science & Technology

    2002-07-01

    GAO United States General Accounting OfficeReport to Congressional CommitteesJuly 2002 SPACE STATION Actions Under Way to Manage Cost , but...because NASA does not have good cost - accounting systems or practices. 1 The estimated cost growth is having a profound effect on the utility of the...SPACE STATION: Actions Under Way to Manage Cost , but Significant Challenges Remain Contract Number Grant Number Program Element Number Author(s

  17. 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.

  18. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other required financial reports required to be submitted to the Maritime Administration. However, whenever there...

  19. Teaching What Matters: A New Conception of Accounting Education

    ERIC Educational Resources Information Center

    Hurt, Bob

    2007-01-01

    Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

  20. Student Academic Performance in Undergraduate Managerial-Accounting Courses

    ERIC Educational Resources Information Center

    Al-Twaijry, Abdulrahman Ali

    2010-01-01

    The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

  1. 12 CFR 330.10 - Revocable trust accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... because the account owner has named only three different beneficiaries in the revocable trust accounts—his... records identify (through a code or otherwise) the account as a revocable trust account.) The settlor of a... insured depository institution. (c) Definition of beneficiary. For purposes of this section, a beneficiary...

  2. 30 CFR 220.001 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 220.001 Purpose and scope. (a) This part 220 establishes accounting procedures for determining the net...

  3. 36 CFR 1121.11 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting of disclosures... COMPLIANCE BOARD PRIVACY ACT IMPLEMENTATION § 1121.11 Accounting of disclosures. (a) The Board shall, except... an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any...

  4. 49 CFR 10.23 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Accounting of disclosures. 10.23 Section 10.23... INDIVIDUALS Maintenance of Records § 10.23 Accounting of disclosures. Each operating administration, the... accurate accounting of: (1) The date, nature, and purpose of each disclosure of a record to any person or...

  5. 47 CFR 32.2124 - General purpose computers.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false General purpose computers. 32.2124 Section 32.2124 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... General purpose computers. (a) This account shall include the original cost of computers and peripheral...

  6. 47 CFR 32.2124 - General purpose computers.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false General purpose computers. 32.2124 Section 32.2124 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... General purpose computers. (a) This account shall include the original cost of computers and peripheral...

  7. 47 CFR 32.2124 - General purpose computers.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false General purpose computers. 32.2124 Section 32.2124 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... General purpose computers. (a) This account shall include the original cost of computers and peripheral...

  8. 47 CFR 32.2124 - General purpose computers.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false General purpose computers. 32.2124 Section 32.2124 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... General purpose computers. (a) This account shall include the original cost of computers and peripheral...

  9. 47 CFR 32.2124 - General purpose computers.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false General purpose computers. 32.2124 Section 32.2124 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... General purpose computers. (a) This account shall include the original cost of computers and peripheral...

  10. 12 CFR 330.8 - Annuity contract accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Annuity contract accounts. 330.8 Section 330.8... DEPOSIT INSURANCE COVERAGE § 330.8 Annuity contract accounts. (a) Funds held by an insurance company or other corporation in a deposit account for the sole purpose of funding life insurance or annuity...

  11. Why Don't Accounting Students like AIS?

    ERIC Educational Resources Information Center

    Vatanasakdakul, Savanid; Aoun, Chadi

    2011-01-01

    Purpose: The demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing…

  12. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

  13. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

  14. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

  15. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

  16. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide standard...

  17. 12 CFR 745.9-1 - Trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Trust accounts. 745.9-1 Section 745.9-1 Banks... AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.9-1 Trust accounts. (a) For purposes of this section, “trust” refers to an irrevocable trust. (b) All trust interests (as...

  18. 28 CFR 51.54 - Discriminatory purpose and effect.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... OF SECTION 5 OF THE VOTING RIGHTS ACT OF 1965, AS AMENDED Determinations by the Attorney General § 51.54 Discriminatory purpose and effect. (a) Discriminatory purpose. A change affecting voting is... with any purpose of denying or abridging the right to vote on account of race, color, or membership in...

  19. 10 CFR 1008.18 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

  20. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...

  1. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...

  2. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...

  3. To Be or Not to Be: An Investigation of Accounting Students' Career Intentions

    ERIC Educational Resources Information Center

    Ahmad, Zauwiyah; Ismail, Hishamuddin; Anantharaman, R. N.

    2015-01-01

    Purpose: The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach: Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample…

  4. 32 CFR 324.1 - Issuance and purpose.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Program only to establish policy for the Defense Finance and Accounting Service (DFAS) and provide DFAS... PROGRAM DFAS PRIVACY ACT PROGRAM General information § 324.1 Issuance and purpose. The Defense Finance and Accounting Service fully implements the policy and procedures of the Privacy Act and the DoD 5400.11-R 1...

  5. At-Risk Student Averse: Risk Management and Accountability

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Young, Michelle; Williams, Amy

    2012-01-01

    Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…

  6. Patient account managers' role comes into focus.

    PubMed

    Pellar, J R; MacFarlane, W A

    1991-04-01

    As hospitals begin to see their accounts receivable as a sleeping giant, the role of patient accounts managers may increase in importance. A 1991 survey of patient accounts managers reveals a 25 percent average salary increase over the 1988 figure. The responsibilities of patient accounts managers have remained much the same, with increased emphasis on the basics: receivables management, billing, and collection. A majority of patient accounts managers aspire to higher positions within healthcare finance and management. Most aspirants are well qualified in terms of education but may require professional certification before advancing.

  7. Financial Accounting for Local and State School Systems.

    ERIC Educational Resources Information Center

    Barr, Richard H.

    The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

  8. Reduction of accounts receivable through total quality management.

    PubMed

    LaFleur, N

    1994-01-01

    On October 1, 1990, The Miriam Hospital in Providence, R.I., converted to a new computer system for patient accounting applications and on-line registration functions. The new system automated the hospital's patient accounting, registration, and medical records functions and interfaced registration with patient accounts for billing purposes.

  9. Billing and accounts receivable: fundamentals for improvement.

    PubMed

    Bizon, M M

    1993-07-01

    If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

  10. Curriculum Innovation in Undergraduate Accounting Degree Programmes through "Virtual Internships"

    ERIC Educational Resources Information Center

    Bayerlein, Leopold

    2015-01-01

    Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the…

  11. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    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... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  12. An Accounting View of Management in Higher Education

    ERIC Educational Resources Information Center

    Sperry, John B.

    1975-01-01

    Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

  13. 18 CFR 367.9160 - Account 916, Miscellaneous sales expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... work not assigned to specific functions. (2) Special analysis of customer accounts and other statistical work for sales purposes not a part of the regular customer accounting and billing routine. (3... those chargeable to account 913, Advertising expenses (§ 367.9130). ...

  14. How Social Accounts and Participation during Change Affect Organizational Learning

    ERIC Educational Resources Information Center

    Lines, Rune

    2005-01-01

    Purpose: The purpose of this paper is to examine how the way change implemented effects organizational learning. More specifically, we study the relationships between the use of social accounts, participation and organizational learning in the context of strategic change. The use of social accounts and participation are often promoted during…

  15. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...

  16. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefit fund is treated as in existence on July 18, 1984, for purposes of this transition rule only if... that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account limit... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the...

  17. Accounting Students' Perceptions of Effective Faculty Attributes

    ERIC Educational Resources Information Center

    Alfraih, Mishari M.; Alanezi, Faisal S.

    2016-01-01

    Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

  18. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Photographs for news, advertising, or commercial purposes. 25.11 Section 25.11 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or...

  19. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Photographs for news, advertising, or commercial purposes. 25.11 Section 25.11 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or...

  20. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Photographs for news, advertising, or commercial purposes. 25.11 Section 25.11 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or...

  1. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Photographs for news, advertising, or commercial purposes. 25.11 Section 25.11 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or...

  2. 4 CFR 25.11 - Photographs for news, advertising, or commercial purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Photographs for news, advertising, or commercial purposes. 25.11 Section 25.11 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.11 Photographs for news, advertising, or...

  3. 37 CFR 260.4 - Confidential information and statements of account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

  4. Organisms as natural purposes: the contemporary evolutionary perspective.

    PubMed

    Walsh, D M

    2006-12-01

    Kant's conception of organisms as natural purposes raises a challenge to the adequacy of mechanistic explanation in biology. Certain features of organisms appear to be inexplicable by appeal to mechanical law alone. Some biological phenomena, it seems, can only be accounted for teleologically. Contemporary evolutionary biology has by and large ignored this challenge. It is widely held that Darwin's theory of natural selection gives us an adequate, wholly mechanical account of the nature of organisms. In contemporary biology, the category of the organism plays virtually no explanatory role. Contemporary evolutionary biology is a science of sub-organismal entities-replicators. I argue that recent advances in developmental biology demonstrate the inadequacy of sub-organismal mechanism. The category of the organism, construed as a 'natural purpose' should play an ineliminable role in explaining ontogenetic development and adaptive evolution. According to Kant the natural purposiveness of organisms cannot be demonstrated to be an objective principle in nature, nor can purposiveness figure in genuine explain. I attempt to argue, by appeal to recent work on self-organization, that the purposiveness of organisms is a natural phenomenon, and, by appeal to the apparatus of invariance explanation, that biological purposiveness provides genuine, ineliminable biological explanations.

  5. Accounting Boot Camp for College Juniors

    ERIC Educational Resources Information Center

    Myring, Mark; Wrege, William; Van Alst, Lucinda

    2008-01-01

    We describe a day-long introduction to new accounting majors, which we call a boot camp. Boot camp it is an effort to make juniors more aware of their identity, career purposes and learning resources that are now parts of their world, much of which is not covered explicitly in the accounting curriculum. This paper provides an overview of the…

  6. 12 CFR 204.130 - Eligibility for NOW accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... clarify the types of entities that may maintain NOW accounts at member banks. (b) Individuals. (1) Any individual may maintain a NOW account regardless of the purposes that the funds will serve. Thus, deposits of... under a trade name is eligible to maintain a NOW account in the individual's name or in the “DBA” name...

  7. 37 CFR 382.4 - Confidential information and statements of account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

  8. Undergraduate Accounting Students: Prepared for the Workplace?

    ERIC Educational Resources Information Center

    Towers-Clark, Jane

    2015-01-01

    Purpose: This paper aims to explore and investigate student perceptions as to what generic skills they considered were important for accountants and to what extent these skills were developed by their programme of study. Design/methodology/approach: Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights…

  9. 32 CFR 187.1 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Purpose. 187.1 Section 187.1 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE ENVIRONMENT ENVIRONMENTAL EFFECTS ABROAD OF MAJOR... of Defense (DoD) officials to be informed and take account of environmental considerations when...

  10. 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...

  11. Experiential Learning in Accounting Work-Integrated Learning: A Three-Way Partnership

    ERIC Educational Resources Information Center

    Elijido-Ten, Evangeline; Kloot, Louise

    2015-01-01

    Purpose: Work-integrated learning (WIL) helps improve the work readiness of accounting graduates. The purpose of this paper is to explore the role played by large and small-to-medium enterprise (SME) employers in providing experiential learning opportunities to accounting students in an Australian higher education context.…

  12. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  13. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  14. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  15. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  16. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  17. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  18. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... access number or access code, does not include a number or code in an encrypted form, as long as you do... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  19. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  20. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... reporting agency, an account number or similar form of access number or access code for a consumer's credit... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  1. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  2. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  3. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  4. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  5. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  6. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  7. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... encrypted form, as long as you do not provide the recipient with a means to decode the number or code. (2... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  8. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  9. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  10. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  11. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., or similar form of access number or access code, does not include a number or code in an encrypted... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  12. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... number or access code, does not include a number or code in an encrypted form, as long as you do not... agency, an account number or similar form of access number or access code for a consumer's credit card... number or access code: (1) To your agent or service provider solely in order to perform marketing for...

  13. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... similar form of access number or access code, does not include a number or code in an encrypted form, as... reporting agency, an account number or similar form of access number or access code for a consumer's credit... number or access code: (1) To the bank's agent or service provider solely in order to perform marketing...

  14. 46 CFR 401.427 - Charge on past due accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Charge on past due accounts. 401.427 Section 401.427... REGULATIONS Rates, Charges, and Conditions for Pilotage Services § 401.427 Charge on past due accounts. A charge of two percent (2%) per month shall be paid on the opening monthly balance on accounts remaining...

  15. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disposed of is replaced; cash realized from the sale of the accounting service company's securities and... account must specify the purpose for which the deposit is made. (b) Assets available for general corporate...

  16. 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…

  17. 40 CFR 1602.7 - Requests for an accounting of record disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting of record disclosures. (a) How made and addressed. Except where accountings of disclosures are not... record about you. This accounting contains the date, nature, and purpose of each disclosure, as well as... not required to provide accountings to you where they relate to disclosures for which accountings are...

  18. 24 CFR 985.1 - Purpose and applicability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Purpose. The Section 8 Management Assessment Program (SEMAP) is designed to assess whether the Section 8... under the stated HUD verification method, and enrollment levels and contributions to escrow accounts for...

  19. Some Questions on Accountability.

    ERIC Educational Resources Information Center

    Follett, Robert J. R.

    An educational publisher poses several questions that are related to accountability for the purpose of stimulating discussion on this topic at a national convention of social studies teachers. Is it appropriate to insist upon the verification or validation of instructional materials? Is it possible to make more money available for the purchase of…

  20. Evidence of Improvement in Accounting Students' Communication Skills

    ERIC Educational Resources Information Center

    Evans, Elaine; Cable, Dawn

    2011-01-01

    Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

  1. Fight, Flight, or Remain Silent? Juggling Multiple Accountabilities throughout the Formative Stage of a Neighborhood Revitalization Initiative.

    PubMed

    Kesten, Stacey M; Perez, Deborah A; Marques, Denise S; Evans, Scot D; Sulma, Adrienne

    2017-12-01

    This paper describes the experiences of a research team as they navigated uncertain ethical and political terrain throughout the formative stage of a public housing redevelopment project. Specifically, we discuss the challenges related to balancing multiple accountabilities and the tensions among the various roles and responsibilities that emanated from different accountabilities. Due to contractual obligations to our funding source, established relations with community partners, and an ethical imperative to align with those holding the least power, we grappled with embodying multiple and often conflicting roles. Without oversight provided by our university institutional review board or a clear ethical framework for community psychology research and action, our team was left to negotiate the challenges that emerged through critical reflection and financial considerations. Throughout the case example presented in this paper, we highlight our difficulty in ethical decision-making with respect to the principles of obligation, disclosure, consent, commitment, and professionalism. Community psychologists often straddle the realms of academia, community partnerships, and conscious engagement with little guidance in navigating often conflicting roles and value systems. We present our narrative to highlight the complexity of scholar-activism in the context of community psychology and the necessity for developing ethical standards and guidelines tailored to meet the unique needs of community psychologists. © Society for Community Research and Action 2017.

  2. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-02

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

  3. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    DTIC Science & Technology

    1999-01-11

    20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

  4. Wisconsin Elementary and Secondary School Accounting System Handbook.

    ERIC Educational Resources Information Center

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  5. 7 CFR 3200.9 - Accountability and record keeping.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Accountability and record keeping. 3200.9 Section... TRANSFER OF EXCESS PERSONAL PROPERTY § 3200.9 Accountability and record keeping. USDA requires that Federal... use for a research, educational, technical, or scientific activity, or for a related purpose, within 1...

  6. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

  7. 47 CFR 32.2000 - Instructions for telecommunications plant accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... equipment; 2122, Furniture; 2123, Office equipment; 2124, General purpose computers, costing $2,000 or less... for personal computers falling within Account 2124. Personal computers classifiable to Account 2124..., power, construction quarters, office space and equipment directly related to the construction project...

  8. 47 CFR 32.2000 - Instructions for telecommunications plant accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... equipment; 2122, Furniture; 2123, Office equipment; 2124, General purpose computers, costing $2,000 or less... for personal computers falling within Account 2124. Personal computers classifiable to Account 2124..., power, construction quarters, office space and equipment directly related to the construction project...

  9. 47 CFR 32.2000 - Instructions for telecommunications plant accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... equipment; 2122, Furniture; 2123, Office equipment; 2124, General purpose computers, costing $2,000 or less... for personal computers falling within Account 2124. Personal computers classifiable to Account 2124..., power, construction quarters, office space and equipment directly related to the construction project...

  10. 47 CFR 32.2000 - Instructions for telecommunications plant accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... equipment; 2122, Furniture; 2123, Office equipment; 2124, General purpose computers, costing $2,000 or less... for personal computers falling within Account 2124. Personal computers classifiable to Account 2124..., power, construction quarters, office space and equipment directly related to the construction project...

  11. Quality in Accounting Education: What Say the Academics?

    ERIC Educational Resources Information Center

    Watty, Kim

    2005-01-01

    Purpose: To provide a view of quality in accounting education from the perspective of a critical stakeholder group--academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education. Design/methodology/approach: Applying a framework for defining quality in higher…

  12. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a) Introduction—(1) Purpose. This section provides guidance regarding the method of accounting...

  13. A Framework for the Pedagogy of Accounting Ethics

    ERIC Educational Resources Information Center

    Apostolou, Barbara; Dull, Richard B.; Schleifer, Lydia L. F.

    2013-01-01

    Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

  14. 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…

  15. Colorectal cancer prevention: adherence patterns and correlates of tests done for screening purposes within United States populations.

    PubMed

    Ata, Ashar; Elzey, Jared D; Insaf, Tabassum Z; Grau, Ana M; Stain, Steven C; Ahmed, Nasar U

    2006-01-01

    Studies exploring CRC testing prevalence and correlates within US populations have provided limited and sometimes conflicting information. The most recent national-level reports have described US usage of CRC tests but none have considered only those tests done specifically for screening reasons as an outcome variable. Using the NHIS 2000 sample of >or=50 year-old, we assessed screening behavior using an outcome variable accounting for (1) any combination of recommended tests (2) done within their respective time guidelines, and (3) specifically for screening purposes. Only 25.8% (95% CI: 24.9-26.7%) of the population reported getting a test done for screening purposes within the recommended time. Most (>85%) of the FOBTs and only about 60% of endoscopies were done for screening. Among those who had an endoscopy within the recommended time, Blacks were more likely than Whites to report screening as the purpose of the test. Hispanics had the lowest test usage irrespective of test time, reason or type. Hispanics were 50% (p<0.001) less likely to be adherent, and Blacks approximately 22% (p<0.01) less likely to be adherent, than Whites. After multivariate adjustment, differences between Whites and Blacks disappeared; Hispanics remained less likely. Increasing education predicted higher adherence among Whites but only undergraduate completion did so among Blacks. Male gender predicted adherence only among Blacks and insurance only among Hispanics. Preventive screening for CRC is lower than estimates from previous studies. Future studies should consider accounting for test purpose. Our findings need confirmation through studies based on objective data.

  16. 44 CFR 331.1 - Purpose.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY... SURPLUS AREAS § 331.1 Purpose. Success of the national defense program depends upon efficient use of all... plants, tools, and workers' skills remain idle and unable to contribute to our national defense program...

  17. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    ERIC Educational Resources Information Center

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  18. The Effect of Moral Intensity on Ethical Decision Making in Accounting

    ERIC Educational Resources Information Center

    Yang, Hui-Ling; Wu, Wei-Pang

    2009-01-01

    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of…

  19. Personal Accountability in Education: Measure Development and Validation

    ERIC Educational Resources Information Center

    Rosenblatt, Zehava

    2017-01-01

    Purpose: The purpose of this paper, three-study research project, is to establish and validate a two-dimensional scale to measure teachers' and school administrators' accountability disposition. Design/methodology/approach: The scale items were developed in focus groups, and the final measure was tested on various samples of Israeli teachers and…

  20. Principals and Teachers "Craft Coherence" among Accountability Policies

    ERIC Educational Resources Information Center

    Stosich, Elizabeth Leisy

    2018-01-01

    Purpose: The purpose of this paper is to examine how US school leaders and teachers make sense of multiple accountability policies, including the Common Core State Standards and teacher evaluation, and how this process relates to school priorities and classroom practice. Design/methodology/approach: This study uses a comparative case study…

  1. 12 CFR 404.19 - Request for accounting of record disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Request for accounting of record disclosures... Access to Records Under the Privacy Act of 1974 § 404.19 Request for accounting of record disclosures. (a... maintain an accurate accounting of the date, nature, and purpose of each external disclosure of a record...

  2. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  3. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cash investments. (a) This account must include the book cost of investments, such as demand and time... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY... similar investments, acquired for the purpose of temporarily investing cash. (b) This account must be...

  4. 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.

  5. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  6. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  7. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... form of access number or access code, does not include a number or code in an encrypted form, as long... consumer reporting agency, an account number or similar form of access number or access code for a consumer... similar form of access number or access code: (1) To your agent or service provider solely in order to...

  8. Measuring School Facility Conditions: An Illustration of the Importance of Purpose

    ERIC Educational Resources Information Center

    Roberts, Lance W.

    2009-01-01

    Purpose: The purpose of this paper is to argue that taking the educational purposes of schools into account is central to understanding the place and importance of facilities to learning outcomes. The paper begins by observing that the research literature connecting facility conditions to student outcomes is mixed. A closer examination of this…

  9. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  10. Developing Learning Objectives for Accounting Ethics Using Bloom's Taxonomy

    ERIC Educational Resources Information Center

    Kidwell, Linda A.; Fisher, Dann G.; Braun, Robert L.; Swanson, Diane L.

    2013-01-01

    The purpose of our article is to offer a set of core knowledge learning objectives for accounting ethics education. Using Bloom's taxonomy of educational objectives, we develop learning objectives in six content areas: codes of ethical conduct, corporate governance, the accounting profession, moral development, classical ethics theories, and…

  11. 15 CFR 990.65 - Opening an account for recovered damages.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ACT REGULATIONS NATURAL RESOURCE DAMAGE ASSESSMENTS Restoration Implementation Phase § 990.65 Opening... natural resource damage claim must be placed in a revolving trust account. Sums recovered for past... under this section. (f) Oil Spill Liability Trust Fund. Any sums remaining in an account established...

  12. 15 CFR 990.65 - Opening an account for recovered damages.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ACT REGULATIONS NATURAL RESOURCE DAMAGE ASSESSMENTS Restoration Implementation Phase § 990.65 Opening... natural resource damage claim must be placed in a revolving trust account. Sums recovered for past... under this section. (f) Oil Spill Liability Trust Fund. Any sums remaining in an account established...

  13. Student Perceptions of Public Accounting Internships: A Case Study

    ERIC Educational Resources Information Center

    Paine, Brenda E.

    2017-01-01

    The purpose of this dissertation research was to gather data about how students felt about their public accounting internships and to understand how their internship experiences affected their feelings toward public accounting and their career paths. One small, private, Midwest business college was selected for this case study research. Nine…

  14. The Strength of Accountability and Teachers' Organisational Citizenship Behaviour

    ERIC Educational Resources Information Center

    Elstad, Eyvind; Christophersen, Knut-Andreas; Turmo, Are

    2012-01-01

    Purpose: Organisational citizenship behaviour (OCB) involves discretionary behaviour advantageous to the organisation that goes beyond existing role expectations. The purpose of this paper is to explore the link between the strength of accountability and teachers' OCB within three different management systems in which teachers are working: a…

  15. Educational Tug-of-War: Internal and External Accountability of Principals in Varied Contexts

    ERIC Educational Resources Information Center

    Gonzalez, Raymond A.; Firestone, William A.

    2013-01-01

    Purpose: Principals face shifting accountability pressures from many sources. The most notable recent change in the USA has been the growing pressure from state and federal government. The purpose of this study is to explore the extent to which the accountability pressures experienced by principals in one American state were the same as those…

  16. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

  17. 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…

  18. 22 CFR 171.34 - Request for an accounting of record disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Request for an accounting of record disclosures... disclosures. (a) How made. Except where accountings of disclosures are not required to be kept, as set forth... individual. This accounting shall contain the date, nature, and purpose of each disclosure as well as the...

  19. Written Language Skills of Entry-Level Accountants as Assessed by Experienced CPAs.

    ERIC Educational Resources Information Center

    Nelson, Sandra J.; Moncada, Susan; Smith, Douglas C.

    1996-01-01

    Surveys experienced Certified Public Accountants to examine their perceptions of the written language skills of entry-level accountants. Finds that written language fundamentals in word selection and usage, sentence and paragraph construction, and grammar and mechanics remain a problem for entry-level accountants. Notes the value of these findings…

  20. 47 CFR 36.222 - Nonoperating income and expenses-Account 7300.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... charitable, social or community welfare purposes, employee activities, membership dues and fees in service... Construction—Account 2003. The portion reflecting costs for social and community welfare contributions and fees...—Account 7300. (a) Only allowance for funds used during construction, and charitable, social and community...

  1. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose. These...

  2. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose. These...

  3. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    PubMed

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  4. 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…

  5. 5 CFR 1215.1 - Purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Purpose and scope. 1215.1 Section 1215.1 Administrative Personnel MERIT SYSTEMS PROTECTION BOARD ORGANIZATION AND PROCEDURES DEBT MANAGEMENT Salary Offset... the employee consents to recovery from his/her current pay account. (b) This regulation does not apply...

  6. 5 CFR 1215.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Purpose and scope. 1215.1 Section 1215.1 Administrative Personnel MERIT SYSTEMS PROTECTION BOARD ORGANIZATION AND PROCEDURES DEBT MANAGEMENT Salary Offset... the employee consents to recovery from his/her current pay account. (b) This regulation does not apply...

  7. 24 CFR 941.101 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... housing residents over the long term and have the lowest possible life cycle costs, taking into account... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Purpose and scope. 941.101 Section 941.101 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued...

  8. 30 CFR 204.200 - What is the purpose of this subpart?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.200 What is the purpose... auditing relief for your Federal onshore or OCS lease production from a marginal property. The two types of accounting and auditing relief that you can receive under this subpart are cumulative reports and payment...

  9. What's All This Talk about Accountability?

    ERIC Educational Resources Information Center

    Bogue, E. Grady

    2006-01-01

    Demands for public accountability have built to a crescendo over the past several decades, driving home the fact that governing boards have premier responsibility as guardians of a college or university's performance. But to what extent do higher education's many stakeholders hold common perspectives on the definition and purpose of…

  10. 24 CFR 103.1 - Purpose and applicability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Purpose and applicability. 103.1 Section 103.1 Housing and Urban Development Regulations Relating to Housing and Urban Development OFFICE... practices on account of handicap or familial status occurring on or after March 12, 1989. (c) Part 180 of...

  11. On Scott-Phillips' General Account of Communication.

    PubMed

    Planer, Ronald J

    2017-12-01

    The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.

  12. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  13. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  14. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  15. 12 CFR 563e.11 - Authority, purposes, and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... account in the agency's evaluation of an application for a deposit facility by the institution. This part is intended to carry out the purposes of the CRA by: (1) Establishing the framework and criteria by...

  16. Issue Brief #2: Metrics for Improving Cost Accountability (Hint: Not More Detailed Cost Accounting...)

    ERIC Educational Resources Information Center

    Delta Project on Postsecondary Education Costs, Productivity and Accountability, 2009

    2009-01-01

    Most fiscal reporting focuses on revenues (whether or not they go to core purposes), tuition and fees, and financial aid. "How" the money is spent is something that remains shrouded in too much mystery. Several national efforts to address this problem have largely come to naught--probably because those common methodologies are simultaneously not…

  17. Neutron spectrometry for radiation protection purposes

    NASA Astrophysics Data System (ADS)

    McDonald, J. C.; Siebert, B. R. L.; Alberts, W. G.

    2002-01-01

    Determination of the dose equivalent is required for radiation protection purposes, however such a determination is quite difficult for neutron radiation. In order to perform accurate dosimetric determinations, it is advantageous to acquire information about the neutron fluence spectrum in the workplace as well as the reference radiations used to calibrate dosimetric instruments. This information can then be used to select the appropriate dosimetric instrument, the optimum calibration condition or to establish correction factors that account for the differences in calibration and workplace conditions. For quite some time, neutron spectrometry has been used for these purposes. A brief review of the applications of spectrometers in radiation protection and some recommendations for further development are given here.

  18. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and trailers. (9) Other transportation vehicles. .... (a) This account must include the cost of transportation vehicles used for service company purposes...

  19. Advancing Equity in Accountability and Organizational Cultures of Data Use

    ERIC Educational Resources Information Center

    Gannon-Slater, Nora; La Londe, Priya G.; Crenshaw, Hope L.; Evans, Margaret E.; Greene, Jennifer C.; Schwandt, Thomas A.

    2017-01-01

    Purpose: Data use cultures in schools determine data use practices. Such cultures can be muted by powerful macro accountability and organizational learning cultures. Further, strong equity-oriented data use cultures are challenging to establish. The purpose of this paper is to engage these cultural tensions. Design/methodology/approach: The data…

  20. The missing link in Aboriginal care: resource accounting.

    PubMed

    Ashton, C W; Duffie-Ashton, Denise

    2008-01-01

    Resource accounting principles provide more effective planning for Aboriginal healthcare delivery through driving best management practices, efficacious techniques for long-term resource allocation, transparency of information and performance measurement. Major improvements to Aboriginal health in New Zealand and Australia were facilitated in the context of this public finance paradigm, rather than cash accounting systems that remain the current method for public departments in Canada. Multiple funding sources and fragmented delivery of Aboriginal healthcare can be remedied through similar adoption of such principles.

  1. 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.

  2. Designing More Effective Accountability Report Cards

    ERIC Educational Resources Information Center

    Sabbah, Faris M.

    2011-01-01

    The purpose of this study was to identify and design standards and procedures for creating easily interpreted accountability reports cards, consistent with the requirements spelled out in the No Child Left Behind Act of 2001 (NCLB). The use of public report cards was first raised during the debate that took place immediately prior to the passage…

  3. Bridging the accountability gap.

    PubMed

    Johnson, J E

    1991-01-01

    Accountability for patient care is a responsibility shared by nursing and hospital administration. Inherent in professional nursing is the responsibility for the achievement of patient outcomes, while administrators assume more indirect responsibilities related to managerial functions, strategic planning and legal obligations. Historically, the poor communication and conflict between these groups have been a barrier to achieving true institutional accountability for patient care. Collaboration rather than conflict can be promoted in health care institutions by making organizational changes that promote communication and clarify ambiguities in job responsibilities. Such changes include redefining the nurse's job to reflect its scope and purpose; integrating nursing into the hospital environment via regular forums for information exchange and participation in hospital committees; considering that the delegation of patient care is implicit in nursing practice and patient-care management; and strengthening the nursing work force by improving compensation and benefits packages for nurses.

  4. Could Learning Outcomes of the First Course in Accounting Predict Overall Academic Performance?

    ERIC Educational Resources Information Center

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during…

  5. Grid accounting service: state and future development

    NASA Astrophysics Data System (ADS)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  6. Grid accounting service: state and future development

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

    Levshina, T.; Sehgal, C.; Bockelman, B.

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at Universitymore » of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.« less

  7. Academics' Perceptions on the Purposes of Quality Assessment

    ERIC Educational Resources Information Center

    Rosa, Maria J.; Sarrico, Claudia S.; Amaral, Alberto

    2012-01-01

    The accountability versus improvement debate is an old one. Although being traditionally considered dichotomous purposes of higher education quality assessment, some authors defend the need of balancing both in quality assessment systems. This article goes a step further and contends that not only they should be balanced but also that other…

  8. On School Choice and Test-Based Accountability

    ERIC Educational Resources Information Center

    Betebenner, Damian W.; Howe, Kenneth R.; Foster, Samara S.

    2005-01-01

    Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB), a mutualism between choice and…

  9. Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

    PubMed

    Travers, E M

    1996-01-01

    Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

  10. Accountability in Community Colleges Using Stakeholder Theory

    ERIC Educational Resources Information Center

    Pitcher, Paula R.

    2012-01-01

    The purpose of the present study is to analyze stakeholder theory and its applicability to community college accountability. Community colleges have been using strategic planning as a management approach that includes the process of strategic action, and many organizations claim that they collaborate with their stakeholders during this process.…

  11. 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…

  12. 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…

  13. Negative Opinion of Company Environment Mediates Career Choice of Accountancy Students

    ERIC Educational Resources Information Center

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

    Purpose: The purpose of this paper is to explore accountancy students' pre-employment decisions as regards pursuing a career after completing an internship. The paper aims to analyse the mediating effect of aspects of students' training experience in firms as direct/indirect factors which influence their career decisions.…

  14. A Content Analysis of Accounting Job Advertisements: Skill Requirements for Graduates

    ERIC Educational Resources Information Center

    Dunbar, Kirsty; Laing, Gregory; Wynder, Monte

    2016-01-01

    The purpose of this study is to investigate the emphasis placed on technical and soft skills by prospective employers for accounting positions and graduate accounting positions in particular. The data was gathered from job advertisements placed in the careers section of a major newspaper in Queensland Australia over a four-year period from 2006 to…

  15. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume II. Uniform system of accounts and records.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 2 contains the defin...

  16. Embodied Cognition: Somatic Markers, Purposes and Emotional Orientations

    ERIC Educational Resources Information Center

    Brown, Laurinda; Reid, David A.

    2006-01-01

    We describe the "somatic marker hypothesis" proposed by Damasio (1996) to account for the ability of most people to make decisions quickly and continually in the course of their lives. We relate this hypothesis to two other theoretical constructs, emotional orientations and purposes, which we have used in our research on students' reasoning and…

  17. A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

    DTIC Science & Technology

    1987-06-01

    determine if these systems can be improved through the application of accounting procedures currently in D S R 3’ 01 AVAILAILITY 0 ABSTRACT 21 ABSTRACT...system( s )1 and the resultant need for reconciliation between levels. The various management levels of the NSF .se different accounting systems to...purposes. 3. The cost of maintaining the inventory is reflected in a single account , the Navy Stock Account (NSA), rather than in costs associated

  18. Strengthening accountability to citizens on gender and health.

    PubMed

    Murthy, R K

    2008-01-01

    Accountability refers to the processes by which those with power in the health sector engage with, and are answerable to, those who make demands on it, and enforce disciplinary action on those in the health sector who do not perform effectively. This paper reviews the practice of accountability to citizens on gender and health, assesses gaps, and recommends strategies. Four kinds of accountability mechanisms have been used by citizens to press for accountability on gender and health. These include international human rights instruments, legislation, governance structures, and other tools, some of which are relevant to all public sector services, some to the health sector alone, some to gender issues alone, and some to gender-specific health concerns of women. However, there are few instances wherein private health sector and donors have been held accountable. Rarely have accountability processes reduced gender inequalities in health, or addressed 'low priority' gender-specific health needs of women. Accountability with respect to implementation and to marginalized groups has remained weak. This paper recommends that: (1) the four kinds of accountability mechanisms be extended to the private health sector and donors; (2) health accountability mechanisms be engendered, and gender accountability mechanisms be made health-specific; (3) resources be earmarked to enable government to respond to gender-specific health demands; (4) mechanisms for enforcement of such policies be improved; and (5) democratic spaces and participation of marginalized groups be strengthened.

  19. Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency

    DTIC Science & Technology

    2015-12-01

    Enhance Transparency Report to Congressional Committees December 2015 GAO-16-23 United States Government Accountability Office United...SUSTAINMENT Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency Why GAO Did This Study DOD and DOE are...modernization plans and (2) complete, transparent information on the methodologies used to develop those estimates. GAO analyzed the departments

  20. The Work-Related Attitudes of Australian Accounting Academics

    ERIC Educational Resources Information Center

    Pop-Vasileva, Aleksandra; Baird, Kevin; Blair, Bill

    2014-01-01

    This study examines the work-related attitudes of Australian accounting academics. A survey of 350 academics provides an insight into the specific organisational and institutional factors associated with the dissatisfaction, stress levels, and propensity to remain of academics. Of particular concern is the lower level of satisfaction and…

  1. Insect societies as divided organisms: The complexities of purpose and cross-purpose

    PubMed Central

    Strassmann, Joan E.; Queller, David C.

    2007-01-01

    Individual organisms are complex in a special way. The organization and function of their parts seem directed toward a purpose: the survival and reproduction of that individual. Groups of organisms are different. They may also be complex, but that is usually because their parts, the individual organisms, are working at cross-purposes. The most obvious exception to this rule is the social insects. Here, the individuals cooperate in complex ways toward the common goal of the success of the colony, even if it means that most of them do not reproduce. Kin selection theory explains how this can evolve. Nonreproductive individuals help in the reproduction of their kin, who share and transmit their genes. Such help is most favored when individuals can give more to their kin than they give up by not reproducing directly. For example, they can remain at their natal site and help defend a valuable resource (“fortress defenders”), or they can ensure that at least one adult survives to care for helpless young (“life insurers”). Although kin selection explains the extensive cooperation and common purpose of social insect colonies, it also predicts a certain amount of cross-purpose and conflict behavior. Kin selection has predicted how workers and queens disagree over sex ratios, how potential queens struggle to be the colony's head, how workers try to produce sons, and how other workers often prevent them. Kin selection analysis of cooperation and conflict in social insects is one of the outstanding achievements of evolutionary theory. PMID:17494750

  2. "Everything happens for a reason": children's beliefs about purpose in life events.

    PubMed

    Banerjee, Konika; Bloom, Paul

    2015-01-01

    Do children believe that "everything happens for a reason?" That is, do children endorse purpose-based, teleological explanations for significant life events, as they do for social behavior, artifacts, biological properties, and natural kinds? Across three experiments, 5- to 7-year-olds (N = 80), 8- to 10-year-olds (N = 72), and adults (N = 91) chose between teleological and nonteleological accounts of significant life events and judged how helpful those accounts were for understanding an event's cause. Five- to 7-year-olds favored teleological explanations, but this preference diminished with age. Five- to 7-year-olds and 8- to 10-year-olds also found teleological explanations more helpful than did adults. Perceiving purpose in life events may therefore have roots in childhood, potentially reflecting a more general sensitivity to purpose in the social and natural worlds. © 2014 The Authors. Child Development © 2014 Society for Research in Child Development, Inc.

  3. 20 CFR 435.20 - Purpose of financial and program management.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Purpose of financial and program management. 435.20 Section 435.20 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE... matching requirements, accounting for program income, budget revision approvals, making audits, determining...

  4. Autonomy and Accountability in Schools Serving Disadvantaged Communities

    ERIC Educational Resources Information Center

    Klein, Esther Dominique

    2017-01-01

    Purpose: Increased school autonomy and accountability have been a common denominator of national reforms in otherwise heterogeneous governance systems in Europe and the USA. The paper argues that because schools serving disadvantaged communities (SSDCs) often have lower average performance, they are more often sanctioned or under closer scrutiny,…

  5. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  6. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  7. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  8. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  9. English for Specific Purposes: Negotiating Needs, Possibilities, and Promises

    ERIC Educational Resources Information Center

    Salas, Spencer; Mercado, Leonardo A.; Ouedraogo, Lynn Hanson; Musetti, Bernadette

    2013-01-01

    The authors espouse the need for negotiation in designing and delivering English for Specific Purposes (ESP) programs. Such negotiations take into account learners' needs as well as structural limitations of the context and candid assessment of ESP providers. The article explores lessons from the field and the importance of needs analysis.

  10. Accountability and the Kepler Public Schools. A Technical-Behavioral Analysis. Appendix A.

    ERIC Educational Resources Information Center

    Levine, Donald M.; Hahn, Peter T.

    This study examines the effectiveness of an accountability system--Alter--whose aim is to facilitate long-term planning. The purpose of the study was to develop a model that school systems can use in implementing accountability systems. The project explored the idea that when formal management systems are introduced into schools, they ignore…

  11. Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).

    ERIC Educational Resources Information Center

    Pennsylvania State Dept. of Education, Harrisburg.

    The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

  12. Accountable Care Organizations: what they mean for the country and for neurointerventionalists.

    PubMed

    Meehan, Timothy M; Harvey, H Benjamin; Duszak, Richard; Meyers, Philip M; McGinty, Geraldine; Nicola, Gregory N; Hirsch, Joshua A

    2016-06-01

    The Affordable Care Act is celebrating its fifth anniversary and remains one of the most significant attempts to reform healthcare in US history. Prior to the federal legislation, Accountable Care Organizations had largely been part of an academic discussion about how to control rising healthcare costs, but have since become a fixture in our national healthcare landscape. A fundamental shift is underway in the relationship between healthcare delivery and payment models. Some elements of Accountable Care Organizations may remain unfamiliar to most healthcare providers, including neurointerventional specialists. In this paper we review the fundamental concepts behind and the current forms of Accountable Care Organizations, and discuss the challenges and opportunities they present for neurointerventionalists. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  13. Where do those remains come from?

    PubMed

    Nociarová, Dominika; Adserias, M Jose; Malgosa, Assumpció; Galtés, Ignasi

    2014-12-01

    Part of the study of skeletal remains or corpses in advance decay located in the field involves determining their origin. They may be the result of criminal activity, accident, unearthed because of erosion, or they may also have originated from a cemetery. The discovery site, condition of the remains, and the associated artifacts, are factors that could be helpful for the forensic anthropologist to identify the origin of the remains. In order to contribute to this recognition, an analysis was made of the exhumations of 168 unclaimed human remains from the cemetery of Terrassa (Catalonia, Spain). This investigation presents a description of artifacts and conditions of remains that could indicate that the human remains may have originated from a cemetery. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  14. An Approach to Improving the Learning Experience for First Year Accounting Curriculum

    ERIC Educational Resources Information Center

    Kirkham, Ross

    2013-01-01

    The purpose of this paper is to present a theoretical model to address design and assessment of accounting practice sets that will enhance learning and provide clearer learning outcomes for first year accounting students. The paper explores extant literature in developing an action plan that can be followed to maximise learning outcomes for first…

  15. 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

  16. 31 CFR 363.42 - How will my interest income be reported for tax purposes?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... TreasuryDirect § 363.42 How will my interest income be reported for tax purposes? When you open your TreasuryDirect ® account, you consent to receive the appropriate tax reporting forms by electronic means... printable form through your TreasuryDirect account. If you withdraw your consent to receive tax reporting...

  17. 76 FR 31425 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-31

    ... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...) provides that an accounting must include all disclosures of protected health information, except for...

  18. A Study on Generic Representation of Skeletal Remains Replication of Prehistoric Burial

    NASA Astrophysics Data System (ADS)

    Shao, C.-W.; Chiu, H.-L.; Chang, S.-K.

    2015-08-01

    Generic representation of skeletal remains from burials consists of three dimensions which include physical anthropologists, replication technicians, and promotional educators. For the reason that archaeological excavation is irreversible and disruptive, detail documentation and replication technologies are surely needed for many purposes. Unearthed bones during the process of 3D digital scanning need to go through reverse procedure, 3D scanning, digital model superimposition, rapid prototyping, mould making, and the integrated errors generated from the presentation of colours and textures are important issues for the presentation of replicate skeleton remains among professional decisions conducted by physical anthropologists, subjective determination of makers, and the expectations of viewers. This study presents several cases and examines current issues on display and replication technologies for human skeletal remains of prehistoric burials. This study documented detail colour changes of human skeleton over time for the reference of reproduction. The tolerance errors of quantification and required technical qualification is acquired according to the precision of 3D scanning, the specification requirement of rapid prototyping machine, and the mould making process should following the professional requirement for physical anthropological study. Additionally, the colorimeter is adopted to record and analyse the "colour change" of the human skeletal remains from wet to dry condition. Then, the "colure change" is used to evaluate the "real" surface texture and colour presentation of human skeletal remains, and to limit the artistic presentation among the human skeletal remains reproduction. The"Lingdao man No.1", is a well preserved burial of early Neolithic period (8300 B.P.) excavated from Liangdao-Daowei site, Matsu, Taiwan , as the replicating object for this study. In this study, we examined the reproduction procedures step by step for ensuring the surface

  19. 17 CFR 41.42 - Customer margin requirements for security futures-authority, purpose, interpretation, and scope.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... as being willing to buy and sell security futures for its own account on a regular or continuous... for security futures-authority, purpose, interpretation, and scope. 41.42 Section 41.42 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION SECURITY FUTURES PRODUCTS Customer Accounts and...

  20. Societal Factors Affecting Communication and Cooperation Between Industry and Accounting Education at Castleton State College.

    ERIC Educational Resources Information Center

    O'Neil, Bryan L.

    The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

  1. The Spread of ICT Innovation in Accounting Education

    ERIC Educational Resources Information Center

    Jebeile, Sam; Abeysekera, Indra

    2010-01-01

    This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student…

  2. 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

  3. 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)

  4. Purpose in life and reduced incidence of stroke in older adults: 'The Health and Retirement Study'.

    PubMed

    Kim, Eric S; Sun, Jennifer K; Park, Nansook; Peterson, Christopher

    2013-05-01

    To determine whether purpose in life is associated with reduced stroke incidence among older adults after adjusting for relevant sociodemographic, behavioral, biological, and psychosocial factors. We used prospective data from the Health and Retirement Study, a nationally representative panel study of American adults over the age of 50. 6739 adults who were stroke-free at baseline were examined. A multiple imputation technique was used to account for missing data. Purpose in life was measured using a validated adaptation of Ryff and Keyes' Scales of Psychological Well-Being. After controlling for a comprehensive list of covariates, we assessed the odds of stroke incidence over a four-year period. We used psychological and covariate data collected in 2006, along with occurrences of stroke reported in 2008, 2010, and during exit interviews. Covariates included sociodemographic factors (age, gender, race/ethnicity, marital status, education level, total wealth, functional status), health behaviors (smoking, exercise, alcohol use), biological factors (hypertension, diabetes, systolic blood pressure, diastolic blood pressure, BMI, heart disease), negative psychological factors (depression, anxiety, cynical hostility, negative affect), and positive psychological factors (optimism, positive affect, and social participation). Greater baseline purpose in life was associated with a reduced likelihood of stroke during the four-year follow-up. In a model that adjusted for age, gender, race/ethnicity, marital status, education level, total wealth, and functional status, each standard deviation increase in purpose was associated with a multivariate-adjusted odds ratio of 0.78 for stroke (95% CI, 0.67-0.91, p=.002). Purpose remained significantly associated with a reduced likelihood of stroke after adjusting for several additional covariates including: health behaviors, biological factors, and psychological factors. Among older American adults, greater purpose in life is linked

  5. Comparison of decomposition rates between autopsied and non-autopsied human remains.

    PubMed

    Bates, Lennon N; Wescott, Daniel J

    2016-04-01

    Penetrating trauma has been cited as a significant factor in the rate of decomposition. Therefore, penetrating trauma may have an effect on estimations of time-since-death in medicolegal investigations and on research examining decomposition rates and processes when autopsied human bodies are used. The goal of this study was to determine if there are differences in the rate of decomposition between autopsied and non-autopsied human remains in the same environment. The purpose is to shed light on how large incisions, such as those from a thorocoabdominal autopsy, effect time-since-death estimations and research on the rate of decomposition that use both autopsied and non-autopsied human remains. In this study, 59 non-autopsied and 24 autopsied bodies were studied. The number of accumulated degree days required to reach each decomposition stage was then compared between autopsied and non-autopsied remains. Additionally, both types of bodies were examined for seasonal differences in decomposition rates. As temperature affects the rate of decomposition, this study also compared the internal body temperatures of autopsied and non-autopsied remains to see if differences between the two may be leading to differential decomposition. For this portion of this study, eight non-autopsied and five autopsied bodies were investigated. Internal temperature was collected once a day for two weeks. The results showed that differences in the decomposition rate between autopsied and non-autopsied remains was not statistically significant, though the average ADD needed to reach each stage of decomposition was slightly lower for autopsied bodies than non-autopsied bodies. There was also no significant difference between autopsied and non-autopsied bodies in the rate of decomposition by season or in internal temperature. Therefore, this study suggests that it is unnecessary to separate autopsied and non-autopsied remains when studying gross stages of human decomposition in Central Texas

  6. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    ERIC Educational Resources Information Center

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  7. Engaged Pedagogy: A Study of the Use of Reflective Journals in Accounting Education

    ERIC Educational Resources Information Center

    Bisman, Jayne

    2011-01-01

    This paper provides a report on a study of innovation in postgraduate education in which a reflective learning journal was used for formal assessment purposes in a management accounting course. Prompted by the discourse on the shortcomings of accounting education in terms of learning processes, learning experiences and learning outcomes, the…

  8. 26 CFR 1.904(g)-1 - Overall domestic loss and the overall domestic loss account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... loss account. 1.904(g)-1 Section 1.904(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... the United States § 1.904(g)-1 Overall domestic loss and the overall domestic loss account. (a... accounts for purposes of section 904(g). Section 1.904(g)-2 provides rules for recapturing the balance in...

  9. 26 CFR 1.904(g)-1 - Overall domestic loss and the overall domestic loss account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... loss account. 1.904(g)-1 Section 1.904(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... the United States § 1.904(g)-1 Overall domestic loss and the overall domestic loss account. (a... accounts for purposes of section 904(g). Section 1.904(g)-2 provides rules for recapturing the balance in...

  10. 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…

  11. A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers

    ERIC Educational Resources Information Center

    Law, Philip; Yuen, Desmond

    2012-01-01

    Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

  12. Environmental Management Accounting in the Taiwanese Higher Education Sector: Issues and Opportunities

    ERIC Educational Resources Information Center

    Chang, Huei-Chun

    2013-01-01

    Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

  13. The Thornless Rose: A Phenomenological Look at Decisions Career Teachers Make to Remain in the Profession

    ERIC Educational Resources Information Center

    Clark, Mindi S.; Kelsey, Kathleen D.; Brown, Nicholas R.

    2014-01-01

    Attrition among the agricultural education profession is concerning as approximately 50% of agriculture teachers leave within the first six years of teaching. Therefore, the purpose of the phenomenological study, conducted from an emic perspective, was to explore and describe secondary agriculture teachers' experiences related to remaining in the…

  14. Highlights of GAO’s Corporate Governance, Transparency and Accountability Forum

    DTIC Science & Technology

    2002-03-01

    the current accounting and reporting model does not adequately address (e.g., special purpose entities, uncovered arbitrage positions)? • Is there...TRANSPARENCY AND ACCOUNTABILITY FORUM a GAO-02-494SP Report Documentation Page Report Date 00MAR2002 Report Type N/A Dates Covered (from...its oversight in connection with these matters. In particular, the Congress and GAO are interested in changes that could serve to reduce the

  15. Critical and Reflective Thinking in an Intermediate Financial Accounting Course: An Action Research Study

    ERIC Educational Resources Information Center

    Cobb, Janice Lynn

    2017-01-01

    Accounting professionals have consistently called for educators to develop curriculum designed to encourage students to develop intellectual skills. The purpose of this action research study was to develop and implement an instructional method that requires intermediate financial accounting (IFA) students to consistently practice higher order…

  16. A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

    ERIC Educational Resources Information Center

    Morris, David E., Sr.; Scott, John

    2017-01-01

    The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

  17. Heat remains unaccounted for in thermal physiology and climate change research.

    PubMed

    Flouris, Andreas D; Kenny, Glen P

    2017-01-01

    In the aftermath of the Paris Agreement, there is a crucial need for scientists in both thermal physiology and climate change research to develop the integrated approaches necessary to evaluate the health, economic, technological, social, and cultural impacts of 1.5°C warming. Our aim was to explore the fidelity of remote temperature measurements for quantitatively identifying the continuous redistribution of heat within both the Earth and the human body. Not accounting for the regional distribution of warming and heat storage patterns can undermine the results of thermal physiology and climate change research. These concepts are discussed herein using two parallel examples: the so-called slowdown of the Earth's surface temperature warming in the period 1998-2013; and the controversial results in thermal physiology, arising from relying heavily on core temperature measurements. In total, the concept of heat is of major importance for the integrity of systems, such as the Earth and human body. At present, our understanding about the interplay of key factors modulating the heat distribution on the surface of the Earth and in the human body remains incomplete. Identifying and accounting for the interconnections among these factors will be instrumental in improving the accuracy of both climate models and health guidelines.

  18. 76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

  19. State Accountability in the Transition to Common Core. Updated

    ERIC Educational Resources Information Center

    Sears, Victoria

    2014-01-01

    The Common Core is at a critical juncture. While many surveys show that support for the standards themselves remains strong, implementation has not been without major challenges. "State Accountability in the Transition to Common Core," a new policy brief from the Thomas B. Fordham Institute, provides cautionary advice about what key…

  20. 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.

  1. Incorporating English Learner Progress into State Accountability Systems

    ERIC Educational Resources Information Center

    Goldschmidt, Pete; Hakuta, Kenji

    2017-01-01

    The Every Student Succeeds Act (ESSA) proposes changes in how states include the nation's growing population of English Learners (ELs) into the accountability system. The purpose of this paper is to identify key issues and questions that might be considered and explored by state decision makers in this area. Our primary audience is anyone in a…

  2. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    ERIC Educational Resources Information Center

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  3. New paleoradiological investigations of ancient human remains from North West Lombardy archaeological excavations.

    PubMed

    Licata, Marta; Borgo, Melania; Armocida, Giuseppe; Nicosia, Luca; Ferioli, Elena

    2016-03-01

    Since its birth in 1895, radiology has been used to study ancient mummies. The purpose of this article is to present paleoradiological investigations conducted on several medieval human remains in Varese province. Anthropological (generic identification) and paleopathological analyses were carried out with the support of diagnostic imaging (X-ray and CT scans). Human remains were discovered during excavations of medieval archaeological sites in northwest Lombardy. Classical physical anthropological methods were used for the macroscopic identification of the human remains. X-ray and CT scans were performed on the same scanner (16-layer Hitachi Eclos 16 X-ray equipment). Results Radiological analysis permitted investigating (1) the sex, (2) age of death, (3) type of trauma, (4) therapeutic interventions and (5) osteomas in ancient human remains. In particular, X-ray and CT examinations showed dimorphic facial traits on the mummified skull, and the same radiological approaches allowed determining the age at death from a mummified lower limb. CT analyses allow investigating different types of traumatic lesions in skulls and postcranial skeleton portions and reconstructing the gait and functional outcomes of a fractured femur. Moreover, one case of possible Gardner’s syndrome (GS) was postulated from observing multiple osteomas in an ancient skull. Among the medical tests available to the clinician, radiology is the most appropriate first-line procedure for a diagnostic approach to ancient human remains because it can be performed without causing any significant damage to the specimen.

  4. Student Satisfaction with Cooperative Learning in an Accounting Curriculum

    ERIC Educational Resources Information Center

    Farrell, Brian J.; Farrell, Helen M.

    2008-01-01

    Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

  5. Care of the Self in a Context of Accountability

    ERIC Educational Resources Information Center

    Gunzenhauser, Michael G.

    2008-01-01

    Background/Context: This article is a part of a larger philosophical and empirical project by the author and collaborators to understand the ways in which high-stakes accountability policy fosters normalizing educational practices and concomitant resistance by educators and students. Purpose/Objective/Research Question/Focus of Study: In this…

  6. How Data Use for Accountability Undermines Equitable Science Education

    ERIC Educational Resources Information Center

    Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

    2017-01-01

    Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

  7. Psychotherapy for Borderline Personality Disorder: Progress and Remaining Challenges.

    PubMed

    Links, Paul S; Shah, Ravi; Eynan, Rahel

    2017-03-01

    The main purpose of this review was to critically evaluate the literature on psychotherapies for borderline personality disorder (BPD) published over the past 5 years to identify the progress with remaining challenges and to determine priority areas for future research. A systematic review of the literature over the last 5 years was undertaken. The review yielded 184 relevant abstracts, and after applying inclusion criteria, 16 articles were fully reviewed based on the articles' implications for future research and/or clinical practice. Our review indicated that patients with various severities benefited from psychotherapy; more intensive therapies were not significantly superior to less intensive therapies; enhancing emotion regulation processes and fostering more coherent self-identity were important mechanisms of change; therapies had been extended to patients with BPD and posttraumatic stress disorder; and more research was needed to be directed at functional outcomes.

  8. Context, Agency and Professional Workplace Learning: Trainee Accountants in Large and Small Practices

    ERIC Educational Resources Information Center

    Bishop, Daniel

    2017-01-01

    Purpose: The purpose of this paper is to investigate the ways in which organisational context and individual agency interact (co-participate) to shape the workplace learning of graduate trainee accountants, and to examine the role of firm size in conditioning this interaction. Design/methodology/approach: A qualitative, comparative approach was…

  9. 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...

  10. Woody debris volume depletion through decay: implications for biomass and carbon accounting

    USGS Publications Warehouse

    Fraver, Shawn; Milo, Amy M.; Bradford, John B.; D'Amato, Anthony W.; Kenefic, Laura; Palik, Brian J.; Woodall, Christopher W.; Brissette, John

    2013-01-01

    Woody debris decay rates have recently received much attention because of the need to quantify temporal changes in forest carbon stocks. Published decay rates, available for many species, are commonly used to characterize deadwood biomass and carbon depletion. However, decay rates are often derived from reductions in wood density through time, which when used to model biomass and carbon depletion are known to underestimate rate loss because they fail to account for volume reduction (changes in log shape) as decay progresses. We present a method for estimating changes in log volume through time and illustrate the method using a chronosequence approach. The method is based on the observation, confirmed herein, that decaying logs have a collapse ratio (cross-sectional height/width) that can serve as a surrogate for the volume remaining. Combining the resulting volume loss with concurrent changes in wood density from the same logs then allowed us to quantify biomass and carbon depletion for three study species. Results show that volume, density, and biomass follow distinct depletion curves during decomposition. Volume showed an initial lag period (log dimensions remained unchanged), even while wood density was being reduced. However, once volume depletion began, biomass loss (the product of density and volume depletion) occurred much more rapidly than density alone. At the temporal limit of our data, the proportion of the biomass remaining was roughly half that of the density remaining. Accounting for log volume depletion, as demonstrated in this study, provides a comprehensive characterization of deadwood decomposition, thereby improving biomass-loss and carbon-accounting models.

  11. Early Life Adversity as a Predictor of Sense of Purpose during Adulthood

    ERIC Educational Resources Information Center

    Hill, Patrick L.; Turiano, Nicholas A.; Burrow, Anthony L.

    2018-01-01

    Feeling a sense of purpose in life appears to hold consistent benefits for positive aging and well-being. As such, it is important to consider the potential factors that promote or hinder the development of purposefulness over the lifespan. For instance, it remains unclear whether early life experiences, particularly adverse ones, may hold lasting…

  12. New Assessments for Improved Accountability. Policy Brief 2011-09

    ERIC Educational Resources Information Center

    Hamilton Project, 2011

    2011-01-01

    Over the past decade, educational reforms have increased efforts to hold teachers and schools accountable for student test scores. Schools without significant progress on test scores have been subject to reductions in funding and even replacement of school leadership. The purpose of these actions is to increase student achievement by raising…

  13. A Calvinist account of nursing ethics.

    PubMed

    Cusveller, Bart

    2013-11-01

    A relatively small but intellectually robust strand in the Christian religion is the Reformed tradition. Especially, its Calvinist sensibilities inform this Protestant stance towards human culture in general and vocations in particular. Correspondingly, there are some small but robust contributions to academic discourse in nursing ethics. So far there has been no attempt to bring those together as a distinct approach. This article suggests such a Reformed Christian, especially Calvinist, account of nursing ethics. Central to the Reformed perspective is the notion that God is sovereign over all of creation and culture and hence that there can be no religiously or morally neutral area in human life. Consequently, nursing is not seen as professional to the extent it is based on research evidence or theoretical models, but to the extent it serves the ultimate purpose of the practice of care. In the Reformed view, this purpose is fostering the well-being of human beings in need as intrinsically valuable. Nurses are professionals who accept this responsibility, that is, the whole of expectations holding for personal qualities, conduct and outcomes, required to serve the purpose of care. As this is a moral purpose, succeeding or failing to live up to these expectations is the source of moral issues in nursing.

  14. 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

  15. 25 CFR 115.713 - When does money in a trust account start earning interest?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When does money in a trust account start earning interest... and Interests § 115.713 When does money in a trust account start earning interest? Funds must remain on deposit at least one business day before interest is earned. Interest earnings of less than one...

  16. 20 CFR 603.20 - What is the purpose and scope of this subpart?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... requirements of Section 1137, SSA, under which information is requested and exchanged for the purpose of... must require claimants for compensation to furnish to the State UC agency their social security account...

  17. Elusive Search for Quality Education: The Case of Quality Assurance and Teacher Accountability

    ERIC Educational Resources Information Center

    Odhiambo, George

    2008-01-01

    Purpose: The purpose of this paper is to examine issues of quality and quality assurance in Kenyan schools, identify reasons why Kenya government has difficulties in achieving its well documented search for quality education and to trace the process for ensuring the accountability of teachers in Kenya. This focus is done under conditions of…

  18. A Study of the Impact of the Lack of a Cost Accounting Standards Board.

    DTIC Science & Technology

    1987-06-01

    California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

  19. 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...

  20. Elementary Students' Accounts of Optimal Challenge in Physical Education

    ERIC Educational Resources Information Center

    Mandigo, James L.; Holt, Nicholas L.

    2006-01-01

    The purpose of this study was to examine elementary school students' accounts of optimal challenge. Twenty-seven children (aged 7-9 years) participated in semi-structured interviews during which they were shown a video-recording of their participation in a physical education class and invited to describe their experiences of optimally challenging…

  1. Reframing Accountability Policy Research with Postpositivism, Pluralism, Democracy and Subsidiarity.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    A 1994 review of international policy research on accountability in education indicates that there is widespread concern over policy content, processes, and consequences. Current purposes tend to be polarized by a simplistic dualism--hyperindividualism versus communitarianism. Policies and practices often exhibit neocentralist assumptions. This…

  2. Barriers to Accountability Implementation in the Education Directorates in the Kingdom of Saudi Arabia

    ERIC Educational Resources Information Center

    Kentab, Mohammad Yousef

    2016-01-01

    The study aimed to identify the barriers to accountability implementation in the education directorates and to know the suggestions for applying accountability in the education directorates in the Kingdom of Saudi Arabia from the study members' point of view. For the purpose of achieving the objectives and procedures of the study, the descriptive…

  3. Does LibQUAL+[TM] Account for Student Loyalty to a University College Library?

    ERIC Educational Resources Information Center

    Helgesen, Oyvind; Nesset, Erik

    2011-01-01

    Purpose: The purpose of this paper is to find out whether LibQUAL+[TM]can account for student loyalty to the library of an institution of higher education. LibQUAL+[TM] is a marketing tool that is used to measure perceived service quality of libraries, and the present analysis aims at validating this service quality instrument within a more…

  4. Business Law in the Accounting Curriculum: An Exploratory Study

    ERIC Educational Resources Information Center

    McCourt, Alison; Low, Mary; Tappin, Ella

    2017-01-01

    The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…

  5. 7 CFR 761.55 - Closing a supervised bank account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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... supervised bank account, the Agency will make written demand to the financial institution for the balance and...

  6. 12 CFR 226.1 - Authority, purpose, coverage, organization, enforcement, and liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... consumer's principal dwelling, regulates certain credit card practices, and provides a means for fair and... charges applicable to credit card accounts under an open-end (not home-secured) consumer credit plan. The... credit is primarily for personal, family, or household purposes. (2) If a credit card is involved...

  7. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

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

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordancemore » with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.« less

  8. Pavement Remaining Service Interval [Tech Brief

    DOT National Transportation Integrated Search

    2013-05-01

    This document is a technical summary of the Federal Highway Administration reports, "Reformulated Pavement Remaining Service Life Framework" (FHWA-HRT-13-038) and "Pavement Remaining Service Interval Implementation Guidelines" (FHWA-HRT-13-050). At t...

  9. 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...

  10. Employees' and Managers' Accounts of Interactive Workplace Learning: A Grounded Theory of "Complex Integrative Learning"

    ERIC Educational Resources Information Center

    Armson, Genevieve; Whiteley, Alma

    2010-01-01

    Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…

  11. [PALEOPATHOLOGY OF HUMAN REMAINS].

    PubMed

    Minozzi, Simona; Fornaciari, Gino

    2015-01-01

    Many diseases induce alterations in the human skeleton, leaving traces of their presence in ancient remains. Paleopathological examination of human remains not only allows the study of the history and evolution of the disease, but also the reconstruction of health conditions in the past populations. This paper describes the most interesting diseases observed in skeletal samples from the Roman Imperial Age necropoles found in urban and suburban areas of Rome during archaeological excavations in the last decades. The diseases observed were grouped into the following categories: articular diseases, traumas, infections, metabolic or nutritional diseases, congenital diseases and tumours, and some examples are reported for each group. Although extensive epidemiological investigation in ancient skeletal records is impossible, the palaeopathological study allowed to highlight the spread of numerous illnesses, many of which can be related to the life and health conditions of the Roman population.

  12. Involving Diverse Communities of Practice to Minimize Unintended Consequences of Test-Based Accountability Systems

    ERIC Educational Resources Information Center

    Behizadeh, Nadia; Engelhard, George, Jr.

    2015-01-01

    In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…

  13. Deep-Elaborative Learning of Introductory Management Accounting for Business Students

    ERIC Educational Resources Information Center

    Choo, Freddie; Tan, Kim B.

    2005-01-01

    Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

  14. 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.

  15. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes; (c...

  16. A Study of Elementary Principals' Perceptions of Accountability and Leadership in an Era of High Stakes Testing

    ERIC Educational Resources Information Center

    Mckoy, Essie Manley

    2012-01-01

    The most significant pressures facing school principals in this decade are accountability and the need for them to lead effectively. To better understand these challenges, the purpose of this research was to ascertain some of the perceptions of elementary school principals toward accountability, examine how accountability has affected their…

  17. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

    Thigpen, William; Hacker, Thomas J.; McGinnis, Laura F.; Athey, Brian D.

    2001-01-01

    By the late 1990s, the Internet was adequately equipped to move vast amounts of data between HPC (High Performance Computing) systems, and efforts were initiated to link together the national infrastructure of high performance computational and data storage resources together into a general computational utility 'grid', analogous to the national electrical power grid infrastructure. The purpose of the Computational grid is to provide dependable, consistent, pervasive, and inexpensive access to computational resources for the computing community in the form of a computing utility. This paper presents a fully distributed view of Grid usage accounting and a methodology for allocating Grid computational resources for use on a Grid computing system.

  18. 26 CFR 1.904(g)-1T - Overall domestic loss and the overall domestic loss account (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... loss account (temporary). 1.904(g)-1T Section 1.904(g)-1T Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.904(g)-1T Overall domestic loss and the overall domestic loss account... reductions from such accounts for purposes of section 904(g). Section 1.904(g)-2T provides rules for...

  19. 26 CFR 1.904(g)-1T - Overall domestic loss and the overall domestic loss account (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... loss account (temporary). 1.904(g)-1T Section 1.904(g)-1T Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.904(g)-1T Overall domestic loss and the overall domestic loss account... reductions from such accounts for purposes of section 904(g). Section 1.904(g)-2T provides rules for...

  20. 26 CFR 1.904(g)-1T - Overall domestic loss and the overall domestic loss account (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... loss account (temporary). 1.904(g)-1T Section 1.904(g)-1T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.904(g)-1T Overall domestic loss and the overall domestic loss account (temporary). (a... accounts for purposes of section 904(g). Section 1.904(g)-2T provides rules for recapturing the balance in...

  1. 47 CFR 64.4006 - Limitations on use of customer account information.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Limitations on use of customer account information. 64.4006 Section 64.4006 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON... interexchange carrier instructions. Such information shall not be used for marketing purposes without the...

  2. General Purpose Vehicle Mechanic Career Ladder, AFSCs 47232, 47252, and 47275.

    DTIC Science & Technology

    1983-03-01

    general-purpose vehicles; gasoline and diesel engines; automotive electrical and emission control systems maintenance; drive trains and brake systems...OR HYDRAULIC PRESSES ELECTRONIC IGNITION TESTERS HEADLIGHT TESTERS OSCILLOSCOPES DYNAMOMETERS EXHAUST EMISSION TESTERS GAS SHIELD WELDING...collection forms; man-hour accounting forms and reports; corrosion control procedures; troubleshooting exhaust systems, and emission control systems

  3. The March to Accountable Care Organizations--How Will Rural Fare?

    ERIC Educational Resources Information Center

    MacKinney, A. Clinton; Mueller, Keith J.; McBride, Timothy D.

    2011-01-01

    Purpose: This article describes a strategy for rural providers, communities, and policy makers to support or establish accountable care organizations (ACOs). Methods: ACOs represent a new health care delivery and provider payment system designed to improve clinical quality and control costs. The Patient Protection and Affordable Care Act (ACA)…

  4. A Comparison of State Alternative Education Accountability Policies and Frameworks

    ERIC Educational Resources Information Center

    Schlessman, Amy; Hurtado, Kelly

    2012-01-01

    The purpose of this policy study was to report descriptive research on state-level policy and frameworks for accountability systems of alternative education in the United States. The six states; California, Colorado, Texas, Florida, Oklahoma, and North Carolina; identified in the 2010 Jobs for the Futures policy analysis of alternative education…

  5. 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…

  6. Healthcare Databases for Drug Safety Research: Data Validity Assessment Remains Crucial.

    PubMed

    Rawson, Nigel S B; D'Arcy, Carl

    2018-04-30

    Administrative healthcare utilization databases are frequently used either individually or as a component of aggregated data for evaluating drug safety issues without taking into account their known deficiencies. All too often insufficient evidence is provided about their validity for the purposes for which they are used. The assessment of data validity is a key constituent that should be included in drug safety research studies and should take a broad multifaceted approach that encompasses both diagnostic and drug exposure data. Drug safety researchers need to continue advancing their knowledge of the data resources they use and to ensure that they and the users of their research understand the limitations of the data that are the foundation on which their research is built. Fundamental issues regarding data validity should be addressed in each use of administrative data for drug safety research.

  7. 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…

  8. Focusing on Student Performance Through Accountability. Challenge to Lead Series

    ERIC Educational Resources Information Center

    Diaz, Alicia; Lord, Joan

    2005-01-01

    This report, Focusing on Student Performance Through Accountability, shows that more students, in all groups, are meeting state standards. And parents, communities and education leaders are better informed about student performance than ever before. It shows that large gaps remain in every state. If the state is to reach the No Child Left Behind…

  9. 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 §...

  10. 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

  11. Accounting for the impact of short-term variations in the levels of trihalomethane in drinking water on exposure assessment for epidemiological purposes. Part II: biological aspects.

    PubMed

    Catto, Cyril; Charest-Tardif, Ginette; Rodriguez, Manuel; Tardif, Robert

    2013-01-01

    The variability of trihalomethane (THM) levels in drinking water raises the question of whether or not short-term variations (within-day) should be accounted for when assessing exposure to contaminants suspected of being carcinogenic and reprotoxic agents. The purpose of this study was to determine the magnitude of the impact on predicted biological levels of THMs (internal doses) exerted by within-day variations of THMs in drinking water. A database extracted from a campaign in the Québec City distribution system served to produce 81, 79 and 64 concentration profiles for the three most abundant THMs, namely chloroform (TCM), dichlorobromomethane (DCBM) and chlorodibromomethane (CDBM), respectively. Using a physiologically based toxicokinetic modeling approach, we simulated exposures (1.5 l water per day and a 10-min shower) based on each of these profiles and predicted, for 2000 individuals (Monte-Carlo simulations), maximum blood concentrations (Cmax), areas under the time versus blood concentrations curve (24 h-AUCcv) and total absorbed doses (ADs). Three different hypotheses were tested: [A] assuming a constant THM concentration in water (e.g., mean value of a day); [B] accounting for within-day variations in THM levels; and [C] a worst-case scenario assuming within-day variations and showering while THM levels were maximal. For each exposure profile, exposure indicator and individual, we calculated the ratios of values obtained according to each hypothesis (e.g., CmaxB/CmaxA and CmaxC/CmaxA) and the values corresponding to the 5th and 95th percentiles of these ratios. The closer these percentiles are to the value of 1, the smaller the error associated with assuming constant THM concentrations rather than their actual variability. Results showed that the minimal gap between these percentiles was TCM-AD(B)/TCM-AD(A) (5th=0.91; 95th=1.09), whereas the maximal gap was CDBM-Cmax(C)/CDBM-Cmax(A) (5th=0.50; 95th=3.40). Overall, TCM and ADs were the less affected

  12. The National Stream Quality Accounting Network (NASQAN) - Some questions and answers

    USGS Publications Warehouse

    Ficke, John F.; Hawkinson, Richard O.

    1975-01-01

    One of the major new efforts of the U.S. Geological Survey is the National Stream Quality Accounting Network (NASQAN). This circular is intended to answer some of the frequently asked questions concerning concepts used in establishing NASQAN, its purposes, design, value, and future plans.

  13. 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…

  14. Accounting for Advanced High School Coursework in College Admission Decisions

    ERIC Educational Resources Information Center

    Sadler, Philip M.; Tai, Robert H.

    2007-01-01

    The purpose of the current study is to investigate the feasibility of accounting for student performance in advanced high school coursework through the adjustment of high school grade point average (HSGPA) while separating out variables that are independently considered in the admission process, e.g., SAT/ACT scores, community affluence, type of…

  15. 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,…

  16. 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...

  17. 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...

  18. 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...

  19. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

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

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriatemore » audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.« less

  20. The Development of Accounting Education and Practice in an Environment of Socio-Economic Transformation in the Middle East: The Case of Jordan

    ERIC Educational Resources Information Center

    Alsharari, Nizar Mohammad

    2017-01-01

    Purpose: The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach: The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the…

  1. 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)

  2. 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…

  3. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    PubMed

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  4. Secondary Students' Accounts of Carbon-Transforming Processes before and after Instruction

    ERIC Educational Resources Information Center

    Onyancha, Kennedy M.; Anderson, Charles W.

    2012-01-01

    The purpose of this study is to examine the extent to which more targeted instruction is helpful in eliciting students' scientific explanations of six selected carbon-transforming processes of combustion, cross processes, decomposition, growth, photosynthesis and respiration. We also examined these students' accounts regarding the corresponding…

  5. Examining practical nursing experiences to discover ways in which to retain and invigorate the remaining functions of the elderly with a demented and complex disability in nursing homes.

    PubMed

    Park, Min-Sun; Lim, Sun-Young; Kim, Eun-Young; Lee, Su-Jung; Chang, Sung-Ok

    2018-01-01

    The bedridden elderly with moderate-to-severe dementia account for a large proportion of the residents in nursing homes and form a specialized group requiring customized care in order to encourage their remaining functions, which determine the quality of their residual life. The purpose of this study was to search for ways to invigorate and foster the remaining functions of this complex-disability group, based on practical nursing strategies in nursing homes. The qualitative thematic analysis was done by conducting in-depth interviews with 29 nurses working at 11 different nursing homes in South Korea. This study proposed four main themes and 19 sub themes as keys for providing specialized nursing care to the elderly with physical and cognitive disabilities. The main themes encourage the residents' remaining functions: (i) accurate identification of an elderly resident's physical, cognitive, and behavioral baseline is necessary in order to determine their functional levels; (ii) nurses provide meticulous management to support the remaining functions in order to prevent further deterioration; (iii) optimized know-how, based on accumulated experience and knowledge, is reflected in nursing strategies that maximize the effects of nursing interventions; and (iv) steady compliance with nursing guidelines and standards in nursing homes creates the best therapeutic environment and brings unexpected positive changes in the elderly's status. A practical nursing strategy to target the group with a demented and complex disability in nursing homes was developed through thematic analysis of the empirical knowledge of nurses. The findings provide new insights for developing specialized nursing interventions and practical nursing models in long-term care facilities. © 2017 Japan Academy of Nursing Science.

  6. 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.

  7. 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...

  8. Students' Perceptions of Their First Accounting Class: Implications for Instructors

    ERIC Educational Resources Information Center

    Abbott, Jean Ingersoll; Palatnik, Barry R.

    2018-01-01

    The purpose of this action research study is to learn directly from undergraduate students, through focus groups, about their experiences in their first accounting class, especially about the students' knowledge and practice of critical thinking and about which classroom experiences engaged their attention and enhanced learning. The findings show…

  9. Response to "Redesigning Systems of School Accountability": Addressing Underlying Inequities

    ERIC Educational Resources Information Center

    Gil, Elizabeth; Kim, Taeyon

    2018-01-01

    As Bae (2018) suggests, one way to fill gaps between a holistic view of student learning and accountability policy implementation is to use multiple measures that reflect diverse perspectives of learning. The purpose of this commentary is to provide a discussion of issues, which need to be considered in order to achieve the desired outcomes of…

  10. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    ERIC Educational Resources Information Center

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  11. A National Perspective: An Analysis of Factors That Influence Special Educators to Remain in the Field of Education

    ERIC Educational Resources Information Center

    Nickson, Lautrice M.; Kritsonis, William Allan

    2006-01-01

    The purpose of this article is to analyze factors that influence special educators to remain in the field of education. School administrators are perplexed by the large number of teachers who decide to leave the field of education after three years. The retention rates of special educators' require school administrators to focus on developing a…

  12. Next level of board accountability in health care quality.

    PubMed

    Pronovost, Peter J; Armstrong, C Michael; Demski, Renee; Peterson, Ronald R; Rothman, Paul B

    2018-03-19

    Purpose The purpose of this paper is to offer six principles that health system leaders can apply to establish a governance and management system for the quality of care and patient safety. Design/methodology/approach Leaders of a large academic health system set a goal of high reliability and formed a quality board committee in 2011 to oversee quality and patient safety everywhere care was delivered. Leaders of the health system and every entity, including inpatient hospitals, home care companies, and ambulatory services staff the committee. The committee works with the management for each entity to set and achieve quality goals. Through this work, the six principles emerged to address management structures and processes. Findings The principles are: ensure there is oversight for quality everywhere care is delivered under the health system; create a framework to organize and report the work; identify care areas where quality is ambiguous or underdeveloped (i.e. islands of quality) and work to ensure there is reporting and accountability for quality measures; create a consolidated quality statement similar to a financial statement; ensure the integrity of the data used to measure and report quality and safety performance; and transparently report performance and create an explicit accountability model. Originality/value This governance and management system for quality and safety functions similar to a finance system, with quality performance documented and reported, data integrity monitored, and accountability for performance from board to bedside. To the authors' knowledge, this is the first description of how a board has taken this type of systematic approach to oversee the quality of care.

  13. Assets and Depreciation: Or, Only an Accountant Would Claim Books Lose Value.

    ERIC Educational Resources Information Center

    Snyder, Herbert

    1998-01-01

    Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

  14. Players' perceptions of accountability factors in secondary school sports settings.

    PubMed

    Hastie, P A

    1993-06-01

    The purpose of this study was to gauge the extent to which students believed that the accountability strategies employed by their coaches had significant effects on their involvement in sports training sessions. Questionnaire data from 235 secondary school athletes were analyzed using linear structural relations to test a model of accountability hypothesized as operating in these coaching settings. The accountability strategy of active instruction was found to be a variable that significantly affected the students' valuing of their coaches as well as their task involvement. However, the rewards/consequences variable was not found to be a predictor of valuing or task involvement, suggesting that these athletes seemed more task oriented than reliant on external sanctions. The results of this study can only be generalized to team sport settings. Detailed examination needs to be made of the processes through which accountability factors operate for other contexts, including individual sports and competitive levels. Further research could also be undertaken into gender differences, especially in relation to the gender of coaches.

  15. Some Thoughts on English for Research Publication Purposes (ERPP) and Related Issues

    ERIC Educational Resources Information Center

    Flowerdew, John

    2015-01-01

    Academic writing for research publication takes place around the globe, involving, according to a recent account, 5.5 million scholars, 2,000 publishers and 17,500 research/higher education institutions (Lillis & Curry 2010: 1). Because so many scholars whose first language is not English are now using English for publication purposes and…

  16. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement... recipient on behalf of its employees for the purpose of contributing to or funding a tax sheltered annuity...

  17. 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…

  18. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

  19. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

  20. The Design and Construction of a Simple Transmission Electron Microscope for Educational Purposes.

    ERIC Educational Resources Information Center

    Hearsey, Paul K.

    This document presents a model for a simple transmission electron microscope for educational purposes. This microscope could demonstrate thermonic emission, particle acceleration, electron deflection, and flourescence. It is designed to be used in high school science courses, particularly physics, taking into account the size, weight, complexity…

  1. 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...

  2. 75 FR 63823 - Final Guidance, “Federal Greenhouse Gas Accounting and Reporting”

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-18

    ..., 2009. The purpose of the Executive Order is to establish an integrated strategy toward sustainability... Federal agencies. Among other provisions, E.O. 13514 requires agencies to measure, report, and reduce.../sustainability/fed-ghg . DATES: The Final Guidance, ``Federal Greenhouse Gas Accounting and Reporting'' is...

  3. Guidelines for the recognition of cemetery remains in Greece.

    PubMed

    Eliopoulos, Constantine; Moraitis, Konstantinos; Reyes, Federico; Spiliopoulou, Chara; Manolis, Sotiris

    2011-06-01

    Forensic pathologists frequently consult anthropologists for the identification of skeletonized human remains. These remains may be the result of criminal activity or remains that were unearthed because of erosion, or during construction projects. In some cases, human remains that had been previously buried in a cemetery may be the subject of a forensic investigation. Early recognition of cemetery remains prevents unnecessary efforts and conserves precious resources. One of the key characteristics of cemetery remains is the presence of embalmed tissue. However, there are countries where embalming is not a common practice, and other clues must be sought for identifying previously buried remains. Current funerary customs in Greece and, in particular, the tradition of exhumations result in a large number of misplaced human remains. The present study presents examples of cemetery remains from Greece and offers guidelines for recognizing changes on skeletal remains that may be indicative of a cemetery origin. Location of discovery, condition of the remains, and the types of associated artifacts are all factors that aid forensic anthropologists in identifying cemetery remains.

  4. 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.…

  5. Intuitions about Origins: Purpose and Intelligent Design in Children's Reasoning about Nature

    ERIC Educational Resources Information Center

    Kelemen, Deborah; DiYanni, Cara

    2005-01-01

    Two separate bodies of research suggest that young children have (a) a broad tendency to reason about natural phenomena in terms of a purpose (e.g., Kelemen, 1999c) and (b) an orientation toward "creationist" accounts of natural entity origins whether or not they come from fundamentalist religious backgrounds (e.g., Evans, 2001). This…

  6. 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,…

  7. 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…

  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. School Board Member Definitions of Accountability: A Comparison of Charter and Traditional Public School Board Members

    ERIC Educational Resources Information Center

    Ford, Michael R.; Ihrke, Douglas M.

    2017-01-01

    Purpose: The purpose of this paper is to determine the differing ways in which nonprofit charter and traditional public school board members define the concept of accountability in the school or schools they oversee. The findings speak to the governing consequences of shifting oversight of public education from democratically elected bodies to…

  10. Leading School-Wide Improvement in Low-Performing Schools Facing Conditions of Accountability: Key Actions and Considerations

    ERIC Educational Resources Information Center

    Cosner, Shelby; Jones, Mary F.

    2016-01-01

    Purpose: The purpose of this paper is to advance a framework that identifies three key domains of work and a set of more nuanced considerations and actions within each domain for school leaders seeking to improve school-wide student learning in low-performing schools facing conditions of accountability. Design/methodology/approach: Review of…

  11. The Relationship among Principals' Emotional Intelligence Skills with Respect to School Accountability Ratings and Selected Demographic Factors

    ERIC Educational Resources Information Center

    Labby, Sandra A.

    2010-01-01

    Purpose: The purpose of this study was to determine the relationship among principals' emotional intelligence skills, school accountability ratings, and selected demographic factors. Method: The sample was comprised of Texas public school principals from elementary, middle school/junior high, and high schools and their school accountability…

  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. 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…

  16. 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.…

  17. Accounting for culture in a globalized bioethics.

    PubMed

    Marshall, Patricia; Koenig, Barbara

    2004-01-01

    How might a global bioethics account for profound cultural difference in a world marked by porous borders? The authors endorse a critical, self-reflexive bioethics, suggesting that bioethics needs to change its fundamental orientation if it is going to remain relevant and intellectually vibrant throughout the twenty-first century. Bioethics must attend to issue of social justice and public health, while seriously considering the implications of social context for medical morality. Negotiating moral consensus across cultural boundaries will be difficult, but is is more likely to succeed if we critically engage with the cultural assumptions underlying bioethics itself.

  18. Proton Beam Therapy and Accountable Care: The Challenges Ahead

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

    Elnahal, Shereef M., E-mail: selnahal@partners.org; Kerstiens, John; Helsper, Richard S.

    2013-03-15

    Purpose: Proton beam therapy (PBT) centers have drawn increasing public scrutiny for their high cost. The behavior of such facilities is likely to change under the Affordable Care Act. We modeled how accountable care reform may affect the financial standing of PBT centers and their incentives to treat complex patient cases. Methods and Materials: We used operational data and publicly listed Medicare rates to model the relationship between financial metrics for PBT center performance and case mix (defined as the percentage of complex cases, such as pediatric central nervous system tumors). Financial metrics included total daily revenues and debt coveragemore » (daily revenues − daily debt payments). Fee-for-service (FFS) and accountable care (ACO) reimbursement scenarios were modeled. Sensitivity analyses were performed around the room time required to treat noncomplex cases: simple (30 minutes), prostate (24 minutes), and short prostate (15 minutes). Sensitivity analyses were also performed for total machine operating time (14, 16, and 18 h/d). Results: Reimbursement under ACOs could reduce daily revenues in PBT centers by up to 32%. The incremental revenue gained by replacing 1 complex case with noncomplex cases was lowest for simple cases and highest for short prostate cases. ACO rates reduced this incremental incentive by 53.2% for simple cases and 41.7% for short prostate cases. To cover daily debt payments after ACO rates were imposed, 26% fewer complex patients were allowable at varying capital costs and interest rates. Only facilities with total machine operating times of 18 hours per day would cover debt payments in all scenarios. Conclusions: Debt-financed PBT centers will face steep challenges to remain financially viable after ACO implementation. Paradoxically, reduced reimbursement for noncomplex cases will require PBT centers to treat more such cases over cases for which PBT has demonstrated superior outcomes. Relative losses will be highest for

  19. iMindMap as an Innovative Tool in Teaching and Learning Accounting: An Exploratory Study

    ERIC Educational Resources Information Center

    Wan Jusoh, Wan Noor Hazlina; Ahmad, Suraya

    2016-01-01

    Purpose: The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/Methodology/Approach: Out of 268 students of the management accounting at the University of…

  20. 12 CFR 230.1 - Authority, purpose, coverage, and effect on state laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Authority, purpose, coverage, and effect on..., and effect on state laws. (a) Authority. This part, known as Regulation DD, is issued by the Board of... advertising rules in § 230.8 of this part apply to any person who advertises an account offered by a...

  1. Prevalence of remaining horizontal instability in high-grade acromioclavicular joint injuries surgically managed.

    PubMed

    Cisneros, Luis Natera; Reiriz, Juan Sarasquete

    2017-04-01

    To determine the prevalence of remaining horizontal instability in high-grade acromioclavicular joint (ACJ) injuries surgically managed by means of four different surgical strategies and to assess its relation to the clinical outcomes and the quality of life. In this multicentric non-randomized retrospective study, 53 patients with high-grade ACJ injuries surgically managed (by means of open or arthroscopic surgery) were clinically and radiographically assessed at 24 months or more after shoulder surgery. The presence of post-surgical remaining horizontal instability was evaluated by means of Alexander or axillary X-ray views. The study population was divided into two groups: patients with evidence of post-surgical remaining horizontal instability and patients without evidence of post-surgical remaining horizontal instability at the last follow-up visit. The relationship between remaining horizontal instability and the quality-of-life questionnaires was analyzed. 18.87% (10/53) of the Alexander or axillary X-rays views showed post-surgical remaining horizontal instability at the last follow-up visit (INSTAB-group). Results of the questionnaires were: (1) physical SF36 score (INSTAB-group 57.02 ± 3.17  and NO-INSTAB-group 57.66 ± 3.30, p = 0.583); (2) mental SF36 score (INSTAB-group 53.95 ± 3.98  and NO-INSTAB-group 55.71 ± 3.30, p = 0.150); (3) NRS for pain (INSTAB-group 1.30 ± 1.49 and NO-INSTAB-group 0.83  ± 1.08, p = 0.260); (4) DASH questionnaire (INSTAB-group 5.27 ± 5.42 and NO-INSTAB-group 3.06 ± 2.30, p = 0.049); (5) Constant score (INSTAB-group 93.4 ± 3.5 and NO-INSTAB-group 94.83  ± 4.3, p = 0.333); and Global satisfaction (INSTAB-group 8.7  ± 0.95 and NO-INSTAB-group 8.64 ± 1.03, p = 0.874). Independently of the type of procedure, post-surgical remaining horizontal instability was present in almost one-fifth of the patients, and this group of patients showed a significantly worse DASH score. The

  2. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  3. Behavioral healthcare services use in health savings accounts versus traditional health plans.

    PubMed

    Hardie, Nancy A; Lo Sasso, Anthony T; Shah, Mona; Levin, Regina A

    2010-12-01

    Numerous studies have examined behavioral health services via employer-sponsored health insurance cost-sharing measures. Their results clearly indicate that health plan design matters a great deal with respect to behavioral health utilization. It is also clear that there remain a number of unresolved issues, particularly with respect to the effects of a switch from traditional plan designs to high deductible, consumer-driven policies. Health Savings Accounts (HSA) have been well described in the literature with some comparisons to traditional healthcare plans, however no reports have been made about their use for behavioral health treatment. We sought to estimate the impact switching to a consumer driven health plan (CDHP) with a health savings account had upon the utilization of behavioral health care. Utilization of behavioral health services were reviewed from claims data over three years (2005 through 2007). Comparisons were made between members who switched from traditional health plans to consumer driven health plans in 2007 with health savings accounts and members who remained in traditional health plans. A pre-post study design was applied to two cohorts, stayers and switchers. The stayer cohort consisted of traditional health plan members enrolled from 2005 through 2007. Stayers were offered a health savings account in 2006 and 2007, but opted to remain in traditional health plans. The switcher cohort consisted of members enrolled in traditional plans in 2005 who opted to switch to a health savings account for two years thereafter (2006 and 2007). The use and intensity of behavioral health services in each study year were generated from claims data. Logistic and OLS regression analyses were applied to behavioral health services use and outpatient intensity measures respectively with independent variables post years, cohort and their interaction terms. Both analyses controlled for demographic variables. Additional behavioral disorder variables were added to

  4. Extracting phylogenetic signal and accounting for bias in whole-genome data sets supports the Ctenophora as sister to remaining Metazoa.

    PubMed

    Borowiec, Marek L; Lee, Ernest K; Chiu, Joanna C; Plachetzki, David C

    2015-11-23

    Understanding the phylogenetic relationships among major lineages of multicellular animals (the Metazoa) is a prerequisite for studying the evolution of complex traits such as nervous systems, muscle tissue, or sensory organs. Transcriptome-based phylogenies have dramatically improved our understanding of metazoan relationships in recent years, although several important questions remain. The branching order near the base of the tree, in particular the placement of the poriferan (sponges, phylum Porifera) and ctenophore (comb jellies, phylum Ctenophora) lineages is one outstanding issue. Recent analyses have suggested that the comb jellies are sister to all remaining metazoan phyla including sponges. This finding is surprising because it suggests that neurons and other complex traits, present in ctenophores and eumetazoans but absent in sponges or placozoans, either evolved twice in Metazoa or were independently, secondarily lost in the lineages leading to sponges and placozoans. To address the question of basal metazoan relationships we assembled a novel dataset comprised of 1080 orthologous loci derived from 36 publicly available genomes representing major lineages of animals. From this large dataset we procured an optimized set of partitions with high phylogenetic signal for resolving metazoan relationships. This optimized data set is amenable to the most appropriate and computationally intensive analyses using site-heterogeneous models of sequence evolution. We also employed several strategies to examine the potential for long-branch attraction to bias our inferences. Our analyses strongly support the Ctenophora as the sister lineage to other Metazoa. We find no support for the traditional view uniting the ctenophores and Cnidaria. Our findings are supported by Bayesian comparisons of topological hypotheses and we find no evidence that they are biased by long-branch attraction. Our study further clarifies relationships among early branching metazoan lineages

  5. A comparison between decomposition rates of buried and surface remains in a temperate region of South Africa.

    PubMed

    Marais-Werner, Anátulie; Myburgh, J; Becker, P J; Steyn, M

    2018-01-01

    Several studies have been conducted on decomposition patterns and rates of surface remains; however, much less are known about this process for buried remains. Understanding the process of decomposition in buried remains is extremely important and aids in criminal investigations, especially when attempting to estimate the post mortem interval (PMI). The aim of this study was to compare the rates of decomposition between buried and surface remains. For this purpose, 25 pigs (Sus scrofa; 45-80 kg) were buried and excavated at different post mortem intervals (7, 14, 33, 92, and 183 days). The observed total body scores were then compared to those of surface remains decomposing at the same location. Stages of decomposition were scored according to separate categories for different anatomical regions based on standardised methods. Variation in the degree of decomposition was considerable especially with the buried 7-day interval pigs that displayed different degrees of discolouration in the lower abdomen and trunk. At 14 and 33 days, buried pigs displayed features commonly associated with the early stages of decomposition, but with less variation. A state of advanced decomposition was reached where little change was observed in the next ±90-183 days after interment. Although the patterns of decomposition for buried and surface remains were very similar, the rates differed considerably. Based on the observations made in this study, guidelines for the estimation of PMI are proposed. This pertains to buried remains found at a depth of approximately 0.75 m in the Central Highveld of South Africa.

  6. A decision network account of reasoning about other people's choices

    PubMed Central

    Jern, Alan; Kemp, Charles

    2015-01-01

    The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. PMID:26010559

  7. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

  8. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

  9. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... aircraft is a unit of property as determined under § 1.263(a)-3T(e)(3). However, for disposition purposes... depreciation deduction. (5) Mass assets is a mass or group of individual items of depreciable assets— (i) That... the mass or group; (iii) Numerous in quantity; (iv) Usually accounted for only on a total dollar or...

  10. Teaching to and beyond the Test: The Influence of Mandated Accountability Testing in One Social Studies Teacher's Classroom

    ERIC Educational Resources Information Center

    Neumann, Jacob

    2013-01-01

    Background/Context: The nature of the impact of state-mandated accountability testing on teachers' classroom practices remains contested. While many researchers argue that teachers change their teaching in response to mandated testing, others contend that the nature and degree of the impact of testing on teaching remains unclear. The research on…

  11. Musical Identities in Transition: Solo-Piano Students' Accounts of Entering the Academy

    ERIC Educational Resources Information Center

    Juuti, Sini; Littleton, Karen

    2010-01-01

    The purpose of this study was to explore the identity work of adult instrumental students negotiating their entry to a prestigious music academy and the professional field of music. Ten classical solo-piano students' accounts of their musical histories and experiences were collected through research interviews. The thematic analyses presented…

  12. Fully Accounting for English Learner Performance: A Key Issue in ESEA Reauthorization

    ERIC Educational Resources Information Center

    Hopkins, Megan; Thompson, Karen D.; Linquanti, Robert; Hakuta, Kenji; August, Diane

    2013-01-01

    This article presents a set of recommendations that promote a more nuanced, meaningful accountability policy for English learners in the next authorization of the Elementary and Secondary Education Act. The authors argue that the ESEA reauthorization must strengthen the law's capacity-building purpose so that federal, state, and local leaders…

  13. Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

    ERIC Educational Resources Information Center

    Shin, Hyejin

    2016-01-01

    The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

  14. LEVEL OF ACCOUNTS AND RECORDS IN RELATION TO BUSINESS AND PERSONAL CHARACTERISTICS OF FARMERS IN AGRICULTURAL EDUCATION.

    ERIC Educational Resources Information Center

    COOK, JAMES L.

    THE PURPOSES OF THE STUDY WERE TO (1) EVALUATE THREE LEVELS OF FARM ACCOUNTS SYSTEMS, (2) DETERMINE IF SELECTED SYSTEMS COULD BE CHANGED, EXPANDED, OR SUPPLEMENTED TO INCLUDE DATA NECESSARY FOR ANALYSIS AND PLANNING, (3) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARMER,…

  15. 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...

  16. 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…

  17. Modelling of volunteer satisfaction and intention to remain in community service: A stepwise approach

    NASA Astrophysics Data System (ADS)

    Hasan, Hazlin; Wahid, Sharifah Norhuda Syed; Jais, Mohammad; Ridzuan, Arifi

    2017-05-01

    The purpose of this study is to obtain the most significant model of volunteer satisfaction and intention to remain in community service by using a stepwise approach. Currently, Malaysians, young and old are showing more interests in involving themselves in community service projects, either locally or internationally. This positive movement of serving the needy is somehow being halted by the lack of human and financial resources. Therefore, the trend today sees organizers of such projects depend heavily on voluntary supports as they enable project managers to add and to expand the quantity and diversity of services offered without exhausting the minimal budget available. Volunteers are considered a valuable commodity as the available pool of volunteers may be declining due to various reasons which include the volunteer satisfaction. In tandem with the existing situation, a selected sample of 215 diploma students from one of the public universities in Malaysia, who have been involved in at least one community service project, agreed that everybody should have a volunteering intention in helping others. The findings revealed that the most significant model obtained contains two factors that contributed towards intention to remain in community service; work assignment and organizational support, with work assignment becoming the most significant factor. Further research on the differences of intention to remain in community service between students' stream and gender would be conducted to contribute to the body of knowledge.

  18. Emergency Department Involvement in Accountable Care Organizations in Massachusetts: A Survey Study.

    PubMed

    Ali, Nissa J; McWilliams, J Michael; Epstein, Stephen K; Smulowitz, Peter B

    2017-11-01

    We assess Massachusetts emergency department (ED) involvement and internal ED constructs within accountable care organization contracts. An online survey was distributed to 70 Massachusetts ED directors. Questions attempted to assess involvement of EDs in accountable care organizations and the structures in place in EDs-from departmental resources to physician incentives-to help achieve accountable care organization goals of decreasing spending and improving quality. Of responding ED directors, 79% reported alignment between the ED and an accountable care organization. Almost all ED groups (88%) reported bearing no financial risk as a result of the accountable care organization contracts in which their organizations participated. Major obstacles to meeting accountable care organization objectives included care coordination challenges (62%) and lack of familiarity with accountable care organization goals (58%). The most common cost-reduction strategies included ED case management (85%) and information technology (61%). Limitations of this study include that information was self-reported by ED directors, a focus limited to Massachusetts, and a survey response rate of 47%. The ED directors perceived that the majority of physicians were not familiar with accountable care organization goals, many challenges remain in coordinating care for patients in the ED, and most EDs have no financial incentives tied to accountable care organizations. EDs in Massachusetts have begun to implement strategies aimed at reducing admissions, utilization, and overall cost, but these strategies are not widespread apart from case management, even in a state with heavy accountable care organization penetration. Our results suggest that Massachusetts EDs still lack clear directives and direct involvement in meeting accountable care organization goals. Copyright © 2017 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

  19. 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…

  20. Associations between Student Achievement and Student Learning: Implications for Value-Added School Accountability Models

    ERIC Educational Resources Information Center

    Ready, Douglas David

    2013-01-01

    Accountability systems that measure student learning rather than student achievement have the potential to more accurately evaluate school quality. However, one methodological concern has remained surprisingly absent from discussions of value-added modeling. Standardized assessments that exhibit either positive or negative correlations between…

  1. Technology Readiness, Internet Self-Efficacy and Computing Experience of Professional Accounting Students

    ERIC Educational Resources Information Center

    Lai, Ming-Ling

    2008-01-01

    Purpose: This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self-efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.…

  2. Value-Added Modeling and Educational Accountability: Are We Answering the Real Questions?

    ERIC Educational Resources Information Center

    Everson, Kimberlee C.

    2017-01-01

    Value-added estimates of teacher or school quality are increasingly used for both high- and low-stakes accountability purposes, making understanding of their limitations critical. A review of the recent value-added literature suggests three concerns with the state of the research. First, the issues receiving the most research attention have not…

  3. A Principal Striving for Effective Instructional Leadership in an Era of Accountability

    ERIC Educational Resources Information Center

    Mazzoni, Matthew J.

    2017-01-01

    The purpose of this case study was to explore a principal's experiences and how they aligned to Hallinger and Murphy's (1985) effective instructional leadership practices in an era of accountability. This study of effective principal leadership is timely and relevant due to the recent implementation of national and state mandates for principals to…

  4. Achieving Population Health in Accountable Care Organizations

    PubMed Central

    Walker, Deborah Klein

    2013-01-01

    Although “population health” is one of the Institute for Healthcare Improvement’s Triple Aim goals, its relationship to accountable care organizations (ACOs) remains ill-defined and lacks clarity as to how the clinical delivery system intersects with the public health system. Although defining population health as “panel” management seems to be the default definition, we called for a broader “community health” definition that could improve relationships between clinical delivery and public health systems and health outcomes for communities. We discussed this broader definition and offered recommendations for linking ACOs with the public health system toward improving health for patients and their communities. PMID:23678910

  5. 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...

  6. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...

  7. Measurement Matters: Assessing Personal Qualities Other Than Cognitive Ability for Educational Purposes

    PubMed Central

    Duckworth, Angela L.; Yeager, David Scott

    2016-01-01

    There has been perennial interest in personal qualities other than cognitive ability that determine success, including self-control, grit, growth mindset, and many others. Attempts to measure such qualities for the purposes of educational policy and practice, however, are more recent. In this article, we identify serious challenges to doing so. We first address confusion over terminology, including the descriptor “non-cognitive.” We conclude that debate over the optimal name for this broad category of personal qualities obscures substantial agreement about the specific attributes worth measuring. Next, we discuss advantages and limitations of different measures. In particular, we compare self-report questionnaires, teacher-report questionnaires, and performance tasks, using self-control as an illustrative case study to make the general point that each approach is imperfect in its own way. Finally, we discuss how each measure’s imperfections can affect its suitability for program evaluation, accountability, individual diagnosis, and practice improvement. For example, we do not believe any available measure is suitable for between-school accountability judgments. In addition to urging caution among policymakers and practitioners, we highlight medium-term innovations that may make measures of these personal qualities more suitable for educational purposes. PMID:27134288

  8. Accounting for the influence of vegetation and landscape improves model transferability in a tropical savannah region

    NASA Astrophysics Data System (ADS)

    Gao, Hongkai; Hrachowitz, Markus; Sriwongsitanon, Nutchanart; Fenicia, Fabrizio; Gharari, Shervan; Savenije, Hubert H. G.

    2016-10-01

    Understanding which catchment characteristics dominate hydrologic response and how to take them into account remains a challenge in hydrological modeling, particularly in ungauged basins. This is even more so in nontemperate and nonhumid catchments, where—due to the combination of seasonality and the occurrence of dry spells—threshold processes are more prominent in rainfall runoff behavior. An example is the tropical savannah, the second largest climatic zone, characterized by pronounced dry and wet seasons and high evaporative demand. In this study, we investigated the importance of landscape variability on the spatial variability of stream flow in tropical savannah basins. We applied a stepwise modeling approach to 23 subcatchments of the Upper Ping River in Thailand, where gradually more information on landscape was incorporated. The benchmark is represented by a classical lumped model (FLEXL), which does not account for spatial variability. We then tested the effect of accounting for vegetation information within the lumped model (FLEXLM), and subsequently two semidistributed models: one accounting for the spatial variability of topography-based landscape features alone (FLEXT), and another accounting for both topographic features and vegetation (FLEXTM). In cross validation, each model was calibrated on one catchment, and then transferred with its fitted parameters to the remaining catchments. We found that when transferring model parameters in space, the semidistributed models accounting for vegetation and topographic heterogeneity clearly outperformed the lumped model. This suggests that landscape controls a considerable part of the hydrological function and explicit consideration of its heterogeneity can be highly beneficial for prediction in ungauged basins in tropical savannah.

  9. [Assessment of the prognosis in patients who remain comatose after resuscitation from cardiac arrest].

    PubMed

    Ramberg, Emilie; Fedder, Anette Marianne; Dyrskog, Stig Eric; Degn, Niels Sanderhoff; Hassager, Christian; Jensen, Reinhold; Kirkegaard, Hans; Weber, Sven; Hoffmann-Petersen, Joachim Torp; Larsen, Niels Heden; Strange, Ditte Gry; Sonne, Morten; Lippert, Freddy K

    2014-06-30

    In Denmark there are around 3,500 unexpected cardiac arrests (CA) out of hospital each year. There is an unknown number of CA in hospitals. The survival rate after CA outside a hospital in Denmark is 10% after 30 days. There are varying data for the neurological outcome in this group of patients. The purpose of this work is to disseminate new knowledge and to help standardizing the treatment in the group of patients who remain comatose after being resuscitated from CA. Assessment of the prognosis for a patient in this group can be made after 72 hours and a multi-modal approach to the patient is required.

  10. Aligning for accountable care: Strategic practices for change in accountable care organizations.

    PubMed

    Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

    Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

  11. Identification of the remains of King Richard III.

    PubMed

    King, Turi E; Fortes, Gloria Gonzalez; Balaresque, Patricia; Thomas, Mark G; Balding, David; Maisano Delser, Pierpaolo; Neumann, Rita; Parson, Walther; Knapp, Michael; Walsh, Susan; Tonasso, Laure; Holt, John; Kayser, Manfred; Appleby, Jo; Forster, Peter; Ekserdjian, David; Hofreiter, Michael; Schürer, Kevin

    2014-12-02

    In 2012, a skeleton was excavated at the presumed site of the Grey Friars friary in Leicester, the last-known resting place of King Richard III. Archaeological, osteological and radiocarbon dating data were consistent with these being his remains. Here we report DNA analyses of both the skeletal remains and living relatives of Richard III. We find a perfect mitochondrial DNA match between the sequence obtained from the remains and one living relative, and a single-base substitution when compared with a second relative. Y-chromosome haplotypes from male-line relatives and the remains do not match, which could be attributed to a false-paternity event occurring in any of the intervening generations. DNA-predicted hair and eye colour are consistent with Richard's appearance in an early portrait. We calculate likelihood ratios for the non-genetic and genetic data separately, and combined, and conclude that the evidence for the remains being those of Richard III is overwhelming.

  12. Identification of the remains of King Richard III

    PubMed Central

    King, Turi E.; Fortes, Gloria Gonzalez; Balaresque, Patricia; Thomas, Mark G.; Balding, David; Delser, Pierpaolo Maisano; Neumann, Rita; Parson, Walther; Knapp, Michael; Walsh, Susan; Tonasso, Laure; Holt, John; Kayser, Manfred; Appleby, Jo; Forster, Peter; Ekserdjian, David; Hofreiter, Michael; Schürer, Kevin

    2014-01-01

    In 2012, a skeleton was excavated at the presumed site of the Grey Friars friary in Leicester, the last-known resting place of King Richard III. Archaeological, osteological and radiocarbon dating data were consistent with these being his remains. Here we report DNA analyses of both the skeletal remains and living relatives of Richard III. We find a perfect mitochondrial DNA match between the sequence obtained from the remains and one living relative, and a single-base substitution when compared with a second relative. Y-chromosome haplotypes from male-line relatives and the remains do not match, which could be attributed to a false-paternity event occurring in any of the intervening generations. DNA-predicted hair and eye colour are consistent with Richard’s appearance in an early portrait. We calculate likelihood ratios for the non-genetic and genetic data separately, and combined, and conclude that the evidence for the remains being those of Richard III is overwhelming. PMID:25463651

  13. A decision network account of reasoning about other people's choices.

    PubMed

    Jern, Alan; Kemp, Charles

    2015-09-01

    The ability to predict and reason about other people's choices is fundamental to social interaction. We propose that people reason about other people's choices using mental models that are similar to decision networks. Decision networks are extensions of Bayesian networks that incorporate the idea that choices are made in order to achieve goals. In our first experiment, we explore how people predict the choices of others. Our remaining three experiments explore how people infer the goals and knowledge of others by observing the choices that they make. We show that decision networks account for our data better than alternative computational accounts that do not incorporate the notion of goal-directed choice or that do not rely on probabilistic inference. Copyright © 2015 Elsevier B.V. All rights reserved.

  14. Precision and Purpose: Airpower in the Libyan Civil War

    DTIC Science & Technology

    2015-01-01

    C O R P O R A T I O N PRECISION and PURPOSE Airpower in the Libyan Civil War Edited by Karl P. Mueller Report Documentation Page Form...abstained. Russian Ambassador Vitaly Churkin said his government had abstained because so many questions remained unanswered, especially with regard to...begin marking the hoods and roofs of their vehicles. In the early stages of this tactic, it was simply a painted “ N .” When Qaddafi’s troops started

  15. 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.

  16. 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.

  17. PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

    PubMed

    Rosenberg, Sebastian; Salvador-Carulla, Luis

    2017-03-01

    or are not value for money. New approaches are needed which ensure that chosen accountability indicators reflect national health and social priorities. Such priorities must be meaningful to a range of stakeholders and the community about the state of mental health. They must drive an agenda of continuous improvement relevant to those most affected by mental disorders. These approaches should be operable in emerging international contexts. Australia must further develop its approach to health accountability in relation to mental health. A limited set of new preferred national mental health indicators should be agreed. These should be tested, both domestically and internationally, for their capacity to inform and drive quality improvement processes in mental health. Existing systems of accountability are not fit for purpose, incapable of firing necessary quality improvement processes. Supported by adequate resources, realistic targets and a culture of openness, new accountability could drive real quality improvement processes for mental health, facilitate jurisdictional comparisons in Australia, and contribute to new efforts to benchmark mental health internationally.

  18. 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

  19. A non-destructive method for dating human remains

    USGS Publications Warehouse

    Lail, Warren K.; Sammeth, David; Mahan, Shannon; Nevins, Jason

    2013-01-01

    The skeletal remains of several Native Americans were recovered in an eroded state from a creek bank in northeastern New Mexico. Subsequently stored in a nearby museum, the remains became lost for almost 36 years. In a recent effort to repatriate the remains, it was necessary to fit them into a cultural chronology in order to determine the appropriate tribe(s) for consultation pursuant to the Native American Grave Protection and Repatriation Act (NAGPRA). Because the remains were found in an eroded context with no artifacts or funerary objects, their age was unknown. Having been asked to avoid destructive dating methods such as radiocarbon dating, the authors used Optically Stimulated Luminescence (OSL) to date the sediments embedded in the cranium. The OSL analyses yielded reliable dates between A.D. 1415 and A.D. 1495. Accordingly, we conclude that the remains were interred somewhat earlier than A.D. 1415, but no later than A.D. 1495. We believe the remains are from individuals ancestral to the Ute Mouache Band, which is now being contacted for repatriation efforts. Not only do our methods contribute to the immediate repatriation efforts, they provide archaeologists with a versatile, non-destructive, numerical dating method that can be used in many burial contexts.

  20. A special purpose silicon compiler for designing supercomputing VLSI systems

    NASA Technical Reports Server (NTRS)

    Venkateswaran, N.; Murugavel, P.; Kamakoti, V.; Shankarraman, M. J.; Rangarajan, S.; Mallikarjun, M.; Karthikeyan, B.; Prabhakar, T. S.; Satish, V.; Venkatasubramaniam, P. R.

    1991-01-01

    Design of general/special purpose supercomputing VLSI systems for numeric algorithm execution involves tackling two important aspects, namely their computational and communication complexities. Development of software tools for designing such systems itself becomes complex. Hence a novel design methodology has to be developed. For designing such complex systems a special purpose silicon compiler is needed in which: the computational and communicational structures of different numeric algorithms should be taken into account to simplify the silicon compiler design, the approach is macrocell based, and the software tools at different levels (algorithm down to the VLSI circuit layout) should get integrated. In this paper a special purpose silicon (SPS) compiler based on PACUBE macrocell VLSI arrays for designing supercomputing VLSI systems is presented. It is shown that turn-around time and silicon real estate get reduced over the silicon compilers based on PLA's, SLA's, and gate arrays. The first two silicon compiler characteristics mentioned above enable the SPS compiler to perform systolic mapping (at the macrocell level) of algorithms whose computational structures are of GIPOP (generalized inner product outer product) form. Direct systolic mapping on PLA's, SLA's, and gate arrays is very difficult as they are micro-cell based. A novel GIPOP processor is under development using this special purpose silicon compiler.

  1. 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.…

  2. CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants

    ERIC Educational Resources Information Center

    Bunn, Phyllis C.; Barfit, Laurie A.; Cooper, Jan

    2005-01-01

    The purpose of this paper was to determine what communication skills are considered most important by employers in the accounting profession as well as to determine the general office, income tax, and bookkeeping software packages used by CPA firms in Mississippi. The data was collected by means of an electronic five-point Likert-type survey…

  3. The DNA Bank: High-Security Bank Accounts to Protect and Share Your Genetic Identity.

    PubMed

    den Dunnen, Johan T

    2015-07-01

    With the cost of genome sequencing decreasing every day, DNA information has the potential of affecting the lives of everyone. Surprisingly, an individual has little knowledge about his own DNA information, can rarely access it, and has hardly any control over its use. This may result in preventable, life-threatening situations, and also significantly inhibits scientific progress. What we urgently need is a "DNA bank," a resource providing a secure personal account where, similar to a financial institution, you can store your DNA sequence. Using this private and secure DNA bank account, you govern your sequence-related business. For any genetic study performed, the data generated must be transferred (paid) to your DNA account. Using your account, you regulate access, knowing for what purpose (informed consent) and only for the genetic data you are willing to share. The DNA account ensures you are in the driver's seat, know what is known, and control what is happening with it. © 2015 WILEY PERIODICALS, INC.

  4. A Sense of Tradition: R. J .W. Selleck and the Purpose of Educational History

    ERIC Educational Resources Information Center

    Macintyre, Stuart

    2014-01-01

    This short account of R.J.W. (Dick) Selleck's career and research suggests how he reoriented study of the history of education in Australia. Using a historicist method, he examined educational theories and practices to elucidate the educational purposes they were intended to serve. Through major biographies of leading educationists and…

  5. Odor analysis of decomposing buried human remains

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

    Vass, Arpad Alexander; Smith, Rob R; Thompson, Cyril V

    2008-01-01

    This study, conducted at the University of Tennessee's Anthropological Research Facility (ARF), lists and ranks the primary chemical constituents which define the odor of decomposition of human remains as detected at the soil surface of shallow burial sites. Triple sorbent traps were used to collect air samples in the field and revealed eight major classes of chemicals which now contain 478 specific volatile compounds associated with burial decomposition. Samples were analyzed using gas chromatography-mass spectrometry (GC-MS) and were collected below and above the body, and at the soil surface of 1.5-3.5 ft. (0.46-1.07 m) deep burial sites of four individualsmore » over a 4-year time span. New data were incorporated into the previously established Decompositional Odor Analysis (DOA) Database providing identification, chemical trends, and semi-quantitation of chemicals for evaluation. This research identifies the 'odor signatures' unique to the decomposition of buried human remains with projected ramifications on human remains detection canine training procedures and in the development of field portable analytical instruments which can be used to locate human remains in shallow burial sites.« less

  6. Purposes, pedagogies and practices in lifewide adult education in New Zealand: A preview

    NASA Astrophysics Data System (ADS)

    Zepke, Nick

    2015-02-01

    This paper is interested in projecting the likely purposes, pedagogies and practices influencing lifewide adult education in New Zealand ten years from now. It first identifies learning spaces in which lifewide adult education takes place. It explores formal, non-formal and informal spaces which conform to or oppose dominant ideological policies, trends and discourses. Second, it discusses current purposes, pedagogies and practices in lifewide adult education. The official purposes are seen as adult education contributing to New Zealand's success in a global marketplace. While lifewide adult education provides spaces to achieve such official purposes, it also creates spaces of neutrality and opposition. In the third section, the paper uses causal layered analysis (CLA) to project the likely future of lifewide adult education. The paper concludes that that while neoliberal purposes, pedagogies and practices will remain dominant, what will be flourishing in diverse spaces is counter-learning.

  7. 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. ...

  8. 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. ...

  9. 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. ...

  10. 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. ...

  11. 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. ...

  12. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    ERIC Educational Resources Information Center

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  13. The Effects of Soil Texture on the Ability of Human Remains Detection Dogs to Detect Buried Human Remains.

    PubMed

    Alexander, Michael B; Hodges, Theresa K; Wescott, Daniel J; Aitkenhead-Peterson, Jacqueline A

    2016-05-01

    Despite technological advances, human remains detection (HRD) dogs still remain one of the best tools for locating clandestine graves. However, soil texture may affect the escape of decomposition gases and therefore the effectiveness of HDR dogs. Six nationally credentialed HRD dogs (three HRD only and three cross-trained) were evaluated on novel buried human remains in contrasting soils, a clayey and a sandy soil. Search time and accuracy were compared for the clayey soil and sandy soil to assess odor location difficulty. Sandy soil (p < 0.001) yielded significantly faster trained response times, but no significant differences were found in performance accuracy between soil textures or training method. Results indicate soil texture may be significant factor in odor detection difficulty. Prior knowledge of soil texture and moisture may be useful for search management and planning. Appropriate adjustments to search segment sizes, sweep widths and search time allotment depending on soil texture may optimize successful detection. © 2016 American Academy of Forensic Sciences.

  14. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

  15. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

  16. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (Class A Telephone Companies). 36.311 Section 36.311 Telecommunication FEDERAL COMMUNICATIONS COMMISSION..., office equipment, and general purpose computers. (b) The expenses in these account are apportioned among...

  17. Fundamentals of Research in Accounting. Teacher's Notes, Transparencies, Bibliography, Exercises. Teaching Packages #6.

    ERIC Educational Resources Information Center

    Ostrow, Rona; Rothstein, Pauline M.

    The purpose of this bibliographic instruction package is to help a non-library instructor prepare undergraduate students to find and use books, indexes, abstracts, periodical articles, and other printed reference sources in a search for published information in many areas of accounting, including tax practice, auditing, and business management.…

  18. The Corrosive Influence of Competition, Growth, and Accountability on Institutions of Higher Education

    ERIC Educational Resources Information Center

    Schwier, Richard A.

    2012-01-01

    Three agendas are at work in higher education that threaten the fundamental purposes and values of universities: competition, growth, and accountability. Instructional design and technology contributes to all three agendas through our emphasis on efficiency in teaching and learning, but could make a stronger contribution to the ideals of the…

  19. 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)

  20. Material control and accountancy at EDF PWR plants; GCN: Gestion du Combustible Nucleaire

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

    de Cormis, F.

    1991-01-01

    The paper describes the comprehensive system which is developed and implemented at Electricite de France to provide a single reliable nuclear material control and accounting system for all nuclear plants. This software aims at several objectives among which are: the control and the accountancy of nuclear material at the plant, the optimization of the consistency of data by minimizing the possibility of transcription errors, the fulfillment of the statutory requirements by automatic transfer of reports to national and international safeguards authorities, the servicing of other EDF users of nuclear material data for technical or commercial purposes.

  1. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders.

  2. Constructing accountability in inter-organisational collaboration: the implications of a narrow performance-based focus.

    PubMed

    Andersson, Johanna; Wikström, Ewa

    2014-01-01

    The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

  3. 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.

  4. Greenhouse gases accounting and reporting for waste management--a South African perspective.

    PubMed

    Friedrich, Elena; Trois, Cristina

    2010-11-01

    This paper investigates how greenhouse gases are accounted and reported in the waste sector in South Africa. Developing countries (including South Africa) do not have binding emission reduction targets, but many of them publish different greenhouse gas emissions data which have been accounted and reported in different ways. Results show that for South Africa, inventories at national and municipal level are the most important tools in the process of accounting and reporting greenhouse gases from waste. For the development of these inventories international initiatives were important catalysts at national and municipal levels, and assisted in developing local expertise, resulting in increased output quality. However, discrepancies in the methodology used to account greenhouse gases from waste between inventories still remain a concern. This is a challenging issue for developing countries, especially African ones, since higher accuracy methods are more data intensive. Analysis of the South African inventories shows that results from the recent inventories can not be compared with older ones due to the use of different accounting methodologies. More recently the use of Clean Development Mechanism (CDM) procedures in Africa, geared towards direct measurements of greenhouse gases from landfill sites, has increased and resulted in an improvement of the quality of greenhouse gas inventories at municipal level. Copyright © 2010 Elsevier Ltd. All rights reserved.

  5. 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…

  6. Principals as "Bricoleurs": Making Sense and Making Do in an Era of Accountability

    ERIC Educational Resources Information Center

    Koyama, Jill

    2014-01-01

    Purpose: The study investigates the ways in which principals engage with, and attend to, the data-driven accountability measures of No Child Left Behind (NCLB) and local mandates. Theoretical framework: The study is framed with the notion of "assemblage", a term often associated with actor-network theory (ANT)--a theory that focuses…

  7. Naming the body (or the bones): Human remains, anthropological/medical collections, religious beliefs, and restitution.

    PubMed

    Charlier, Philippe

    2014-04-01

    Human bones and biological remains conserved in anthropological, medical, and archaeological collections are foci of ethical debate, as recently illustrated by the affair of Charles Byrne's bones. In the near future, curators will have to choose between global conservation of all (or almost all) anthropological collections and systematic restitution to their original communities or families. Various proposals and examples of restitution and nonrestitution are given (with justifications) in order to support the concept that the body (especially the dead body) is not property. We propose that the only element supporting arguments in favor of restitution could be the name of the individual, highlighting the importance of all identification processes for such "artifacts." This is undoubtedly a universal value: naming the dead, identifying and then burying the person, i.e., reversing the progression along the timeline from individual to scientific specimen. Such elements could be of great interest to all universities and medical institutions that keep human remains in their collections for educational or historical purposes when they are confronted with ethical problems and/or repatriation requests. Copyright © 2014 Wiley Periodicals, Inc.

  8. What can we learn on public accountability from non-health disciplines: a meta-narrative review

    PubMed Central

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

    Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

  9. Negotiating the Use of Formative Assessment for Learning in an Era of Accountability Testing

    ERIC Educational Resources Information Center

    Yin, Xinying

    2013-01-01

    The purpose of this collaborative action research was to understand how science educators can negotiate the tension between integrating formative assessment (FA) for students' learning and meeting the need for standardized summative assessment (testing) from a critical perspective. Using formative assessment in the era of accountability testing…

  10. [Bacterial vaginosis in 2011: a lot of questions remain].

    PubMed

    Bohbot, J-M; Lepargneur, J-P

    2012-01-01

    Bacterial vaginosis is one of the most frequent vaginal affections. It results from a deep imbalance of the vaginal ecosystem whose mechanisms remain mysterious, even if recent progress were accomplished in their comprehension: if the flora implied in the bacterial vaginosis is recognized like polymorphic, it appears that Gardnerella vaginalis plays a major part with two genomically different forms: a commensal form (slightly adhesive to the epithelial cells), and a pathogenic one (strongly adhesive to the epithelial cells); the changes in lactobacilli are also to take into account: L. iners could be a marker of the vaginal flora imbalance whereas L. crispatus is generally met in the normal vaginal flora. These findings could influence the composition of coming probiotics; it is recognized that bacterial vaginosis is involved in the risk of prematurity but molecular quantification of G. vaginalis (and of Atopobium vaginae) is more sensitive for the diagnosis of BV what could improve the detection of high-risk pregnant women. The isolated antibiotic treatments are not very effective on the prevention of recurrences. The rebalancing of the vaginal flora is essential. In this field, the local estrogens showed some effectiveness. The use of probiotics is promising and can be recommended in complement of the antibiotic treatment even if the results of the clinical studies are still too heterogeneous to lead to precise indications. Copyright © 2011 Elsevier Masson SAS. All rights reserved.

  11. 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…

  12. 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...

  13. 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...

  14. A novel remaining tendon preserving repair technique leads to improved outcomes in special rotator cuff tear patterns.

    PubMed

    Jeon, Yoon Sang; Kim, Rag Gyu; Shin, Sang-Jin

    2018-05-16

    The purpose of this study was to identify the tear pattern that could be anatomically repaired by preserving the remaining tendon on footprint and evaluate clinical outcomes of patients who underwent remaining tendon preserving cuff repair. Of 523 patients with full-thickness rotator cuff tears who underwent arthroscopic repair, 41 (7.8%) patients had repairable rotator cuff tear while preserving the remaining tendon. Among them, 31 patients were followed-up for more than 2 years, including 26 patients with posterior L-shaped tear and 5 patients with transtendinous tear patterns. Clinical outcomes were evaluated using ASES and Constant score, SANE score for patient satisfaction, and VAS for pain. MRI was taken for tendon integrity 6 months postoperatively. Of the 31 patients, 11 (35.5%) had previous injury history before rotator cuff tear, including 7 (26.9%) of the 26 patients with posterior L-shaped tear and 4 (80%) of the 5 patients with transtendinous tear. The average size of preoperative cuff tear was 17.8 ± 6.8 mm in anterior-to-posterior direction and 15.2 ± 5.1 mm in medial-to-lateral direction. ASES and Constant score, SANE score, and VAS for pain were significantly (p < 0.001) improved after remaining tendon preserving rotator cuff repair. Rotator cuff tendons of 22(84.6%) patients with posterior L-shaped tear and 4(80%) patients with transtendinous tear patterns were healed. Patients who underwent rotator cuff repair with preservation of the remaining tendon on the footprint obtained satisfactory functional outcomes. Rotator cuff tears in patients who had posterior L-shaped tear extending between supraspinatus and infraspinatus tendons or transtendinous tear pattern with substantial remaining tendon could be repaired using remaining tendon preserving repair technique. Anatomic reduction of torn cuff tendon without undue tension could be achieved using the remaining tendon preserving repair technique.

  15. Detection of Shallow Buried Archaeological Remains Structure using 2-D Resistivity Method at Sungai Batu, Lembah Bujang, Kedah

    NASA Astrophysics Data System (ADS)

    Ismail, Nurina; Nordiana, M. M.; Saidin, M.; Masnan, S. S. K.; Abir, I. A.

    2018-04-01

    In an archaeological study, 2-D resistivity becomes important tools for the scientific investigation and also can be applied to map shallow subsurface structures at the archaeological site. The main purpose of the research is to locate the shallow buried archaeological remains structure in the area of Sungai Batu, Lembah Bujang, Kedah (Malaysia). Resistivity surveys have been applied using a Pole-dipole array with both 5 survey lines for SB1 and SB2 sites using 0.75 m electrode spacing. Both results revealed high resistivity zone with ≥ 3000 Ωm at a depth ranging from 0-1.5 m at the study area. SB1 site conducting an excavation to validate the result obtain while SB2 is not conducting any excavation. Besides that, the other characteristics of the buried archaeological remains are indicated as mound area and there is exposed remain found on top of the surface. Based on the archaeological evidence, the higher resistivity value indicates the interesting anomaly which is clay bricks for archaeological excavation.

  16. 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…

  17. 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...

  18. 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…

  19. 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"…

  20. All That Remains of Exploded Star

    NASA Image and Video Library

    2011-10-24

    Infrared images from NASA Spitzer Space Telescope and Wide-field Infrared Survey Explorer are combined in this image of RCW 86, the dusty remains of the oldest documented example of an exploding star, or supernova.

  1. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... accounts; investment and reinvestment. 562.203 Section 562.203 Money and Finance: Treasury Regulations... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this...

  2. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... accounts; investment and reinvestment. 562.203 Section 562.203 Money and Finance: Treasury Regulations... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this...

  3. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... accounts; investment and reinvestment. 562.203 Section 562.203 Money and Finance: Treasury Regulations... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this...

  4. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... accounts; investment and reinvestment. 562.203 Section 562.203 Money and Finance: Treasury Regulations... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of this...

  5. Coordinating medical education and health care systems: the power of the social accountability approach.

    PubMed

    Boelen, Charles

    2018-01-01

    As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

  6. The analysis of a World War I U.S. service member's dental remains recovered in France.

    PubMed

    Shiroma, Calvin Y

    2014-11-01

    In October 2009, the grave of an unknown World War I (WWI) U.S. service member was exhumed in Rembercourt-Sur-Mad Village, in the Lorraine Region of France. The skeletal remains and material evidence were accessioned into the Joint POW/MIA Accounting Command's (JPAC) Central Identification Laboratory (CIL). The personnel records for the associated casualty were requested, received, and reviewed. A dental profile was present among the service member's personal information. There were multiple points of concordance between the dental records of the associated casualty, and the recovered dental remains to include eight restored teeth, 15 unrestored teeth, and three antemortem missing teeth. Distinctive restorations which compared favorably included a porcelain crown and multiple gold foil fillings. All lines of evidence (historical, material evidence/personal effects, anthropological, and dental) and the circumstances of loss compared positively with the associated casualty. On April 1, 2010, the previously unaccounted-for U.S. service member was positively identified and on June 23, 2010, was buried with full military honors at Arlington National Cemetery. Published 2014. This article is a U.S. Government work and is in the public domain in the U.S.A.

  7. Predicting the remaining service life of concrete

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

    Clifton, J.F.

    1991-11-01

    Nuclear power plants are providing, currently, about 17 percent of the U.S. electricity and many of these plants are approaching their licensed life of 40 years. The U.S. Nuclear Regulatory Commission and the Department of Energy`s Oak Ridge National Laboratory are carrying out a program to develop a methodology for assessing the remaining safe-life of the concrete components and structures in nuclear power plants. This program has the overall objective of identifying potential structural safety issues, as well as acceptance criteria, for use in evaluations of nuclear power plants for continued service. The National Institute of Standards and Technology (NIST)more » is contributing to this program by identifying and analyzing methods for predicting the remaining life of in-service concrete materials. This report examines the basis for predicting the remaining service lives of concrete materials of nuclear power facilities. Methods for predicting the service life of new and in-service concrete materials are analyzed. These methods include (1) estimates based on experience, (2) comparison of performance, (3) accelerated testing, (4) stochastic methods, and (5) mathematical modeling. New approaches for predicting the remaining service lives of concrete materials are proposed and recommendations for their further development given. Degradation processes are discussed based on considerations of their mechanisms, likelihood of occurrence, manifestations, and detection. They include corrosion, sulfate attack, alkali-aggregate reactions, frost attack, leaching, radiation, salt crystallization, and microbiological attack.« less

  8. Factors Affecting Preservice Teachers' Computer Use for General Purposes: Implications for Computer Training Courses

    ERIC Educational Resources Information Center

    Zogheib, Salah

    2014-01-01

    As the majority of educational research has focused on preservice teachers' computer use for "educational purposes," the question remains: Do preservice teachers use computer technology for daily life activities and encounters? And do preservice teachers' personality traits and motivational beliefs related to computer training provided…

  9. Purpose in Life and Cerebral Infarcts in Community Dwelling Older Persons

    PubMed Central

    Yu, Lei; Boyle, Patricia A.; Wilson, Robert S.; Levine, Steven R.; Schneider, Julie A.; Bennett, David A.

    2015-01-01

    Background and Purpose Purpose in life, the sense that life has meaning and direction, is associated with reduced risks of adverse health outcomes. However, it remains unknown whether purpose in life protects against the risk of cerebral infarcts among community-dwelling older persons. We tested the hypothesis that greater purpose in life is associated with lower risk of cerebral infarcts. Methods Participants came from the Rush Memory and Aging Project. Each participant completed a standard measure of purpose in life. Uniform neuropathologic examination identified macroscopic infarcts and microinfarcts, blinded to clinical information. Association of purpose in life with cerebral infarcts was examined in ordinal logistic regression models using a semiquantitative outcome. Results 453 participants were included in the analyses. The mean score on the measure of purpose was 3.5 (Standard Deviation=0.47, range=2.1-5.0). Macroscopic infarcts were found in 154 (34.0 %) persons, and microinfarcts were found in 128 (28.3%) persons. Greater purpose in life was associated with a lower odds of having one or more macroscopic infarcts (Odds Ratio=0.535, 95% Confidence Interval=0.346-0.826, p=.005), but we did not find association with microinfarcts (Odds Ratio=0.780, 95% Confidence Interval=0.495-1.229, p=.283). These results persisted after adjusting for vascular risk factors of body mass index, history of smoking, diabetes, and blood pressure, as well as measures of negative affect, physical activity, and clinical stroke. The association with macroscopic infarcts was driven by lacunar infarcts, and was independent of cerebral atherosclerosis and arteriolosclerosis. Conclusions Purpose in life may affect risk for cerebral infarcts, specifically macroscopic lacunar infarcts. PMID:25791714

  10. Toward a Rational and Mechanistic Account of Mental Effort.

    PubMed

    Shenhav, Amitai; Musslick, Sebastian; Lieder, Falk; Kool, Wouter; Griffiths, Thomas L; Cohen, Jonathan D; Botvinick, Matthew M

    2017-07-25

    In spite of its familiar phenomenology, the mechanistic basis for mental effort remains poorly understood. Although most researchers agree that mental effort is aversive and stems from limitations in our capacity to exercise cognitive control, it is unclear what gives rise to those limitations and why they result in an experience of control as costly. The presence of these control costs also raises further questions regarding how best to allocate mental effort to minimize those costs and maximize the attendant benefits. This review explores recent advances in computational modeling and empirical research aimed at addressing these questions at the level of psychological process and neural mechanism, examining both the limitations to mental effort exertion and how we manage those limited cognitive resources. We conclude by identifying remaining challenges for theoretical accounts of mental effort as well as possible applications of the available findings to understanding the causes of and potential solutions for apparent failures to exert the mental effort required of us.

  11. Hypertensive emergencies remain a clinical problem and are associated with high mortality.

    PubMed

    Roubsanthisuk, Weranuj; Wongsurin, Unticha; Buranakitjaroen, Peera

    2010-01-01

    We suspect that hypertensive emergencies remain a clinical problem and data on their long-term prognosis are lacking. This study was conducted in order to determine the frequency, management, and outcome of hypertensive emergencies in this era, in which hypertension treatment is more effective than in the past. We reviewed the medical records of patients with hypertensive emergencies admitted to the medical wards of Siriraj Hospital in 2003 and collected data on their characteristic, management, investigations, and follow-ups through 31 December 2007. There were 184 patients included. Hypertension has been previously diagnosed in 89% of cases. Nearly half also had diabetes mellitus and around a quarter had chronic kidney failure. Mean +/- SD of blood pressure at presentation was 205.96 +/- 21.36/114.60 +/- 20.59 mmHg. Cardiac complications and stroke accounted for 71% and 23% of all target organ damage, respectively. Intravenous nitroglycerine and furosemide were most frequently prescribed. Additional investigations to search for the causes of hypertension were performed in only 55 cases. The average hospital stay was 9.8 days. The in-hospital mortality rate was 15%. Some 26% of patients were lost to follow-up and another 20% died later. Only 19% of patients had regular follow-ups until the end of 2007 and remained on an average of 2.4 antihypertensive drugs. Hypertensive emergencies are usually found in patients with a history of hypertension and diabetes mellitus or kidney failure. Recommended investigations usually failed to identify the cause of hypertension. The mortality rate of these patients was extremely high while their adherence to treatment was extremely poor.

  12. Micromorphological Aspects of Forensic Geopedology: can vivianite be a marker of human remains permanence in soil?

    NASA Astrophysics Data System (ADS)

    Ern, Stephania Irmgard Elena; Trombino, Luca; Cattaneo, Cristina

    2010-05-01

    The number of death cases of forensic interest grows up every year. When decomposed or skeletal remains come out from the soil, the bones become of anthropological competence and the scene of crime become of soil specialists competence. The present study concerns real cases of buried/hidden remains in clandestine graves which have been studied in order to prove the permanence in soil even if the soil particles have been washed away or the body is no more buried. One hypothesis has been taken in account, related to the evidences of vivianite crystallization on the bones. The vivianite is an iron hydrate phosphate (Fe3(PO4)2·8(H2O)) that usually forms in anoxic, reducing and rich in organic matter conditions. In these conditions the iron in the soil is in reduced form (Fe2+) and associates with the phosphorous, present in the environment, as attested in archaeological contexts. Going back to the cases of buried/hidden remains, it is possible to state that the soil can be source of iron, while the bones can supply phosphorous and the decomposition process induces the anoxic/reducing conditions in the burial area. In this light, the presence of vivianite crystallizations on the bones could be a method to discriminate burial (i.e. permanence in soil) even if the remains are found in a different context than a clandestine grave. Analyses have been performed using petrographic microscope and scanning electron microscope microanalysis (SEM-EDS) on bones, and point out the presence of vivianite crystallizations on the bones. This evidence, thanks to the significance of vivianite in the archaeological context, can be regarded as a marker of the permanence of the human remains into the soil, like a ‘buried evidence' testimonial; on the contrary the absence of vivianite is not indicative of a ‘non buried status'. Further studies and new experiments are in progress in order to clarify the pathways of vivianite crystallization on different skeletal districts, in different

  13. Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

    ERIC Educational Resources Information Center

    Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

    2011-01-01

    Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

  14. An Academic Healthcare Twitter Account: The Mayo Clinic Experience.

    PubMed

    Widmer, R Jay; Engler, Nicole B; Geske, Jeffrey B; Klarich, Kyle W; Timimi, Farris K

    2016-06-01

    With more than 300 million monthly active users, Twitter is a powerful social media tool in healthcare, yet the characterization of an academic healthcare Twitter account remains poor to date. We assessed basic gender and geographic data on the account's "followers," as well as categorization of each tweet based on content type. We analyzed the impressions, engagements, retweets, favorites, replies, hashtag clicks, and detail expansions using both Sprinklr and Twitter Analytics. Over a period of 12 months, the account amassed 1,235 followers, with 54 percent being male and 68 percent residing in the United States. Of the 1,635 tweets sent out over the life of the account, we report more than 382,464 impressions, 6,023 engagements, 1,255 retweets, 776 favorites, and 1,654 embedded media clicks in this period. When broken down by tweet category, publication tweets garnered the highest engagement with an estimated mean number of clicks per tweet of 8.2 ± 81.9. Original content had higher total engagement per tweet than retweeted material (2.8 ± 9.2 vs. 0.2 ± 0.9 engagements per tweet; p < 0.0001). Tweets regarding internal, national, and continuing medical education events had similar engagement. Herein is the first publication within the medical literature describing a "case series" of cardiovascular tweets over 12 months. We highlight a rapidly emerging group of interactive followers, a successful means by which to disseminate and engage in breaking topics throughout the cardiovascular field, and the importance of combining physician-led knowledge with intermittent marketing messages.

  15. 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…

  16. 49 CFR 845.51 - Investigation to remain open.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Investigation to remain open. 845.51 Section 845... § 845.51 Investigation to remain open. Accident investigations are never officially closed but are kept open for the submission of new and pertinent evidence by any interested person. If the Board finds that...

  17. 49 CFR 845.51 - Investigation to remain open.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 7 2011-10-01 2011-10-01 false Investigation to remain open. 845.51 Section 845... § 845.51 Investigation to remain open. Accident investigations are never officially closed but are kept open for the submission of new and pertinent evidence by any interested person. If the Board finds that...

  18. 49 CFR 845.51 - Investigation to remain open.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 7 2013-10-01 2013-10-01 false Investigation to remain open. 845.51 Section 845... § 845.51 Investigation to remain open. Accident investigations are never officially closed but are kept open for the submission of new and pertinent evidence by any interested person. If the Board finds that...

  19. 49 CFR 845.51 - Investigation to remain open.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 7 2012-10-01 2012-10-01 false Investigation to remain open. 845.51 Section 845... § 845.51 Investigation to remain open. Accident investigations are never officially closed but are kept open for the submission of new and pertinent evidence by any interested person. If the Board finds that...

  20. 49 CFR 845.51 - Investigation to remain open.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 7 2014-10-01 2014-10-01 false Investigation to remain open. 845.51 Section 845... § 845.51 Investigation to remain open. Accident investigations are never officially closed but are kept open for the submission of new and pertinent evidence by any interested person. If the Board finds that...