Sample records for accounting business finance

  1. Analysis of Performance Factors for Accounting and Finance Related Business Courses in a Distance Education Environment

    ERIC Educational Resources Information Center

    Benligiray, Serdar; Onay, Ahmet

    2017-01-01

    The objective of this study is to explore business courses performance factors with a focus on accounting and finance. Course score interrelations are assumed to represent interpretable constructs of these factors. Factor analysis is proposed to identify the constructs that explain the correlations. Factor analysis results identify three…

  2. Topical Interface between Managerial Finance and Managerial Accounting.

    ERIC Educational Resources Information Center

    Williams, Norman C.; Swanson, G. A.

    1988-01-01

    The authors present a method to examine the interfaces between business courses for redundancy. The method is demonstrated by examining the content in managerial finance and managerial accounting courses. A decision model application of analysis, expert judgment, and synthesis are incorporated in this method. (CH)

  3. Contract Financing for Small Business

    DTIC Science & Technology

    1981-11-01

    problem. Small business contractors devote considerable management attention to operating capital and cash flow. Small business contractors are keenly...CONTRACT FINANCING 0FOR SMALL BUSINESS November 1981 -s Paul R. McClenon Prepared pursuant to Department of Defense Contract No. MDA903-81-C-0166...34 i 12 17046 DistIbufios Unlimted !I CONTRACT FINANCING FOR SMALL BUSINESS EXECUTIVE SUMMHARY To perform effectively on a contract, a firm needs

  4. Cross-Referencing National Standards in Personal Finance for Business Education with National Standards in Personal Finance Education

    ERIC Educational Resources Information Center

    Gayton, Jorge

    2005-01-01

    The purpose of this study was to determine the extent to which National Standards in Personal Finance for Business Education correlate with National Standards in Personal Finance Education. A content analysis revealed that the National Standards in Personal Finance for Business Education, established by the National Business Education Association…

  5. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... ineligible for financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and it...

  6. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is a relender or... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... may finance a passive business if it is a Small Business and it passes substantially all the proceeds...

  7. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... ineligible for financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and it...

  8. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is a relender or... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... may finance a passive business if it is a Small Business and it passes substantially all the proceeds...

  9. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is a relender or... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... may finance a passive business if it is a Small Business and it passes substantially all the proceeds...

  10. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... ineligible for financing. (a) Relenders or reinvestors. You are not permitted to finance any business that is... are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and it...

  11. Information technologies for taking into account risks in business development programme

    NASA Astrophysics Data System (ADS)

    Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

    2018-05-01

    The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

  12. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... of the close of your fiscal year must not exceed your Regulatory Capital. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... may finance a passive business if it is a Small Business and it passes substantially all the proceeds...

  13. The cost conundrum: financing the business of health care insurance.

    PubMed

    Kelly, Annemarie

    2013-01-01

    Health care spending in both the governmental and private sectors skyrocketed over the last century. This article examines the rapid growth of health care expenditures by analyzing the extent of this financial boom as well some of the reasons why health care financing has become so expensive. It also explores how the market concentration of insurance companies has led to growing insurer profits, fewer insurance providers, and less market competition. Based on economic data primarily from the Government Accountability Office, the Kaiser Family Foundation, and the American Medical Associa tion, it has become clear that this country needs more competitive rates for the business of health insurance. Because of the unique dynamics of health insurance payments and financing, America needs to promote affordability and innovation in the health insurance market and lower the market's high concentration levels. In the face of booming insurance profits, soaring premiums, many believe that in our consolidated health insurance market, the "business of insurance" should not be exempt from antitrust laws. All in all, it is in our nation's best interest that Congress restore the application of antitrust laws to health sector insurers by passing the Health Insurance Industry Antitrust Enforcement Act as an amendment to the McCarran-Ferguson Act's "business of insurance" provision.

  14. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... long-term leasing of equipment with no provision for maintenance or repair. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and it...

  15. 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…

  16. The New Community College Business and Finance Model

    ERIC Educational Resources Information Center

    Myran, Gunder

    2013-01-01

    The term "community college business and finance model" is unlikely to evoke a positive response from educators who resist labeling students as "customers," do not want to call the college's offerings "products," and don't like to hear the college referred to as a "business." Faculty and staff tend…

  17. Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002

    NASA Astrophysics Data System (ADS)

    Muda, Iskandar; Panjaitan, Rohdearni; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar

    2018-03-01

    The purpose of this research is to observe murabahah financing implantation model. Observations were made on one of the sharia banks going public in Indonesia. Form of implementation of such implementation in the form of financing given the exact facilities and maximum financing, then the provision of financing should be adjusted to the type, business conditions and business plans prospective mudharib. If the financing provided is too low with the mudharib requirement not reaching the target and the financing is not refundable.

  18. Integrating Finance and Accounting through a Business Combination Assignment

    ERIC Educational Resources Information Center

    Walstra, Richard; Harrington, Steve; Drougas, Anne; Pollastrini, Raymond

    2012-01-01

    The traditional approach to business education has been through functional training in specific disciplines. However, changes in the way businesses have operated over the past twenty years have led to calls for a new, integrated approach to business education. Support for an integrated curriculum has come from various professional organizations…

  19. Students' attitudes towards use of COMPUSTAT in teaching an introductory course in business finance.

    PubMed

    Sachdeva, Darshan

    2007-10-01

    This paper describes the use of the COMPUSTAT database in teaching an introductory course in business finance at a large College of Business Administration. To understand students' attitudes towards this innovative method of instruction in business finance, a simple one-page questionnaire of 10 attitudinal statements was used. Responses of 148 students, analyzed by chi square, indicated students were unanimous in their opinion that the World Wide Web greatly paved the way in data retrieval from the COMPUSTAT database. They further reported that this interface facilitated analyses for the course. Also their understanding of finance was enhanced, and they were motivated to learn more. They seem to be highly in favor of using COMPUSTAT database in the introductory courses in business finance and expressed this view by suggesting that this financial database should be made an integral part of teaching other courses in finance.

  20. The School Finance Reform Movement: Implications for School Business Administration.

    ERIC Educational Resources Information Center

    Jordan, K. Forbis

    In this speech, the author summarizes the economic and political issues relating to the current interest in school finance reform and discusses the research efforts of the National Educational Finance Project. He focuses on those efforts of direct relevance to school business administration -- cost differentials among educational programs,…

  1. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financing fees and expense... § 107.860 Financing fees and expense reimbursements a Licensee may receive from a Small Business. You may collect Financing fees and receive expense reimbursements from a Small Business only as permitted...

  2. The Psychological Work Preferences of Business Students

    ERIC Educational Resources Information Center

    Gilbert, G. Ronald; Burnett, Meredith; Leartsurawat, Watcharaphong

    2010-01-01

    This study examines work preferences of 984 students across 6 disciplines within a business school--accounting, finance, information technology/decision science, management and international business, marketing, and hospitality management. Differences are found on 11 of the 17 measures. As predicted, we found that (a) accounting, finance, and…

  3. Accounting: Recordkeeping Can Build Your Business Education Enrollment

    ERIC Educational Resources Information Center

    Huffman, Harry

    1977-01-01

    Business education enrollments can be increased by means of the recordkeeping course. It is a valuable general offering since it meets both personal finance and job skill needs. It provides an opportunity for some students to explore career opportunities in business and start on a career plan. (EM)

  4. Mountain Plains Learning Experience Guide: Marketing. Course: Business Finance and Control.

    ERIC Educational Resources Information Center

    Egan, B.

    One of thirteen individualized courses included in a marketing curriculum, this course covers control of expenses, inventory control, analysis of financial statements, and government regulations pertaining to business. The course is comprised of three units: (1) Fundamentals of Finance, (2) Merchandise Finance and Control, and (3) Food and…

  5. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  6. The Department of Business and Finance in a Public School System.

    ERIC Educational Resources Information Center

    Educational Service Bureau, Inc., Washington, DC. Administrative Leadership Service.

    This booklet describes the business and finance functions of managing public school systems. The role and duties of a school business administrator are discussed and qualifications, educational requirements, and certification requirements are suggested for the position. The organizational structure, operation, and duties of administrators in the…

  7. Colorado Business Commission on Child Care Financing, Report.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Human Services, Denver. Div. of Child Care.

    This report examines child care from a business perspective and proposes methods to help finance affordable, accessible, and high-quality child care in Colorado. The Commission's procedures are described, and data summaries are included. The following 12 recommendations are made: (1) establish model planning and zoning programs to increase and…

  8. Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.

    ERIC Educational Resources Information Center

    National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

    The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…

  9. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  10. Health financing in Malawi: Evidence from National Health Accounts

    PubMed Central

    2010-01-01

    Background National health accounts provide useful information to understand the functioning of a health financing system. This article attempts to present a profile of the health system financing in Malawi using data from NHA. It specifically attempts to document the health financing situation in the country and proposes recommendations relevant for developing a comprehensive health financing policy and strategic plan. Methods Data from three rounds of national health accounts covering the Financial Years 1998/1999 to 2005/2006 was used to describe the flow of funds and their uses in the health system. Analysis was performed in line with the various NHA entities and health system financing functions. Results The total health expenditure per capita increased from US$ 12 in 1998/1999 to US$25 in 2005/2006. In 2005/2006 public, external and private contributions to the total health expenditure were 21.6%, 60.7% and 18.2% respectively. The country had not met the Abuja of allocating at least 15% of national budget on health. The percentage of total health expenditure from households' direct out-of-pocket payments decreased from 26% in 1998/99 to 12.1% in 2005/2006. Conclusion There is a need to increase government contribution to the total health expenditure to at least the levels of the Abuja Declaration of 15% of the national budget. In addition, the country urgently needs to develop and implement a prepaid health financing system within a comprehensive health financing policy and strategy with a view to assuring universal access to essential health services for all citizens. PMID:21062503

  11. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of ownership of a Small Business. You may finance a change of ownership of a Small Business only... corporate divestiture; or (3) Facilitate ownership in a Disadvantaged Business. (b) The Resulting Concern...

  12. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    ERIC Educational Resources Information Center

    Della Sala, Matthew R.; Knoeppel, Robert C.

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  13. Individual Learning Accounts and Other Models of Financing Lifelong Learning

    ERIC Educational Resources Information Center

    Schuetze, Hans G.

    2007-01-01

    To answer the question "Financing what?" this article distinguishes several models of lifelong learning as well as a variety of lifelong learning activities. Several financing methods are briefly reviewed, however the principal focus is on Individual Learning Accounts (ILAs) which were seen by some analysts as a promising model for…

  14. "LinkedIn" for Accounting and Business Students

    ERIC Educational Resources Information Center

    Albrecht, W. David

    2011-01-01

    LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.

  15. Ethics in International Business Education: Perspectives from Five Business Disciplines.

    ERIC Educational Resources Information Center

    LeClair, Debbie Thorne; Clark, Robert; Ferrell, Linda; Joseph, Gilbert; Leclair, Daniel

    1999-01-01

    Examines international ethics issues and perspectives from the vantage points of five disciplines in business education: economics, management, finance, accounting, and marketing. Finds an underlying theme of management awareness, accountability, and control of ethical decision-making. Suggests some ethics-related curriculum projects. (DB)

  16. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  17. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  18. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... activities usual in connection with the business of banking in the United States. ...

  19. Selecting a Business Major within the College of Business

    ERIC Educational Resources Information Center

    Roach, David W.; McGaughey, Ronald E.; Downey, James P.

    2012-01-01

    This study employed a survey in examining the important influences that shape a student's selection of a major in the College of Business (COB). In particular, it compared these influences, by major, to assess which items were most (and least) important to the students majoring in accounting, general business, finance, management, marketing, and…

  20. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... in supporting or operating a business; (b) Does not involve a transfer directly or indirectly to...

  1. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  2. 31 CFR 561.307 - Payable-through account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payable-through account. 561.307 Section 561.307 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... directly or through a subaccount, in banking activities usual in connection with the business of banking in...

  3. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of individuals...

  4. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Record Keeping Occupations.

    ERIC Educational Resources Information Center

    Ricks, Betty R., Ed.; Schmidt, B. June, Ed.

    Designed to assist business educators with the implementation of competency-based instruction, these course outlines identify recommended competencies and skill areas for beginning workers in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline contains listings of enabling, terminal, and personal…

  5. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... supporting or operating a business; (b) Does not involve a transfer directly or indirectly to Burma or for...

  6. Teaching Graduate Business Students to Write Clearly about Technical Topics

    ERIC Educational Resources Information Center

    Dyrud, Marilyn A.; Worley, Rebecca B.; Jameson, Daphne

    2006-01-01

    Graduate programs in business emphasize technical analysis in finance, accounting, marketing, and other core courses. Important business decisions--what market to target, which products to offer, how to finance an acquisition, whether to lease or buy equipment--require mathematical and statistical problem solving. Management communication courses…

  7. Competency-Based Course Outlines for Business and Office Education. Accounting, Business Data Processing, Clerical Accounting, and Recordkeeping Occupations. Revised.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum Center.

    The course outlines contained in this book were developed to assist business educators with the implementation of competency-based instruction in Virginia. The outlines are for courses in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline is composed of a course description; a listing of skill…

  8. Financing Health Care: Businesses, Households, and Governments, 1987-2003

    PubMed Central

    Cowan, Cathy A.; Hartman, Micah B.

    2005-01-01

    This article provides estimates of health care expenditures by businesses, households, and governments for 1987-2003. Sponsors that finance public and private health insurance programs and other payers face increasing challenges as health care cost rise. Their capacity to support rising costs was particularly strained during the recent economic recession, with the Federal Government's burden measured against revenue available for this purpose growing faster than for other sponsors. PMID:25372083

  9. Exploring Professional Identity Shift: A Case of Business Partnering in Finance

    ERIC Educational Resources Information Center

    Hilgart, Erin A.

    2017-01-01

    The purpose of this study was to increase what is known about how professionals engage in professional identity shift as they adapt to changing roles and expectations in the workplace. Given the organizational, institutional, and regulatory changes increasing the need for finance professionals to engage in business partnering, this study explored…

  10. Stabilization of business cycles of finance agents using nonlinear optimal control

    NASA Astrophysics Data System (ADS)

    Rigatos, G.; Siano, P.; Ghosh, T.; Sarno, D.

    2017-11-01

    Stabilization of the business cycles of interconnected finance agents is performed with the use of a new nonlinear optimal control method. First, the dynamics of the interacting finance agents and of the associated business cycles is described by a modeled of coupled nonlinear oscillators. Next, this dynamic model undergoes approximate linearization round a temporary operating point which is defined by the present value of the system's state vector and the last value of the control inputs vector that was exerted on it. The linearization procedure is based on Taylor series expansion of the dynamic model and on the computation of Jacobian matrices. The modelling error, which is due to the truncation of higher-order terms in the Taylor series expansion is considered as a disturbance which is compensated by the robustness of the control loop. Next, for the linearized model of the interacting finance agents, an H-infinity feedback controller is designed. The computation of the feedback control gain requires the solution of an algebraic Riccati equation at each iteration of the control algorithm. Through Lyapunov stability analysis it is proven that the control scheme satisfies an H-infinity tracking performance criterion, which signifies elevated robustness against modelling uncertainty and external perturbations. Moreover, under moderate conditions the global asymptotic stability features of the control loop are proven.

  11. Transforming the Future of Business Processes

    DTIC Science & Technology

    2008-04-01

    Principal Deputy Under Secretary of Defense for Business Transformation Acquisition, finance and accounting, program management —Elizabeth McGrath has experi...executing the de- partment’s primary governance body for business trans- formation, the Defense Business Systems Management Committee (DBSMC... business transformation requires a num- ber of things—leadership commitment, strong investment 3 Defense AT&L: March-April 2008 management , an active

  12. The Value of International Experiences for Business Students: Measuring Business Student Attitudes toward Study Abroad

    ERIC Educational Resources Information Center

    Heffron, Sean; Maresco, Peter A.

    2014-01-01

    The value of an international experience--especially for students of business--continues to be an area of focus at colleges and universities. Students across all disciplines within the business curriculum: accounting, economics, finance, management, marketing, or sport management are expected by employers to possess knowledge of, and appreciation…

  13. The Business Management Preceptorship within the Nurse Practitioner Program.

    ERIC Educational Resources Information Center

    Wing, Donna Marie

    1998-01-01

    A nurse practitioner business preceptorship provides students with knowledge of basic business, accounting, finance, economics, marketing, and reimbursement. A lack of qualified faculty can be offset with adjunct business faculty. Selection of placement sites should provide challenging management experiences. (SK)

  14. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  15. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... development or preserve the existence of the Small Business; (2) Help create a Small Business as a result of a... financing, mergers, and acquisitions. (2) For purposes of this section, “debt” means long-term debt... concern's fiscal year). (3) For purposes of this section, “equity” means common and preferred stock...

  16. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... law, or inconsistent with free competitive enterprise. (g) Foreign investment—(1) General rule. You... a direct Financing to such Small Businesses would cause any of your investors to incur unrelated...). Your investment of funds in such corporation(s) will not constitute a violation of § 108.730(a). (c...

  17. The role of employee flexible spending accounts in health care financing.

    PubMed

    Schweitzer, M; Asch, D A

    1996-08-01

    Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

  18. The Small Business Aspect of Bookkeeping/Accounting

    ERIC Educational Resources Information Center

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  19. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  20. Data on the relationships between financing strategies, entrepreneurial competencies and business growth of technology-based SMEs in Nigeria.

    PubMed

    Ibidunni, Ayodotun Stephen; Kehinde, Oladele Joseph; Ibidunni, Oyebisi Mary; Olokundun, Maxwell Ayodele; Olubusayo, Falola Hezekiah; Salau, Odunayo Paul; Borishade, Taiye Tairat; Fred, Peter

    2018-06-01

    The article presents data on the relationship between financing strategies, entrepreneurial competencies and business growth of technology-based SMEs in Nigeria. Copies of structured questionnaire were administered to 233 SME owners and financial managers. Using descriptive and standard multiple regression statistical analysis, the data revealed that venture capital and business donations significantly influences profit growth of technology-based SMEs. Moreover, the data revealed that technology-`based firms can enhance their access to financing through capacity building in entrepreneurial competencies, such as acquiring the right skills and attitude.

  1. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Maximum term of Financing. 107.840... COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.840 Maximum term of Financing. The maximum term of any...

  2. Widening Participation and Contextual Entry Policy in Accounting and Finance

    ERIC Educational Resources Information Center

    Rowbottom, N.

    2017-01-01

    The paper examines the performance of accounting and finance students entering university via a "widening participation" scheme that seeks to attract students who have been historically under-represented in higher education. Focus is placed on the policy of providing contextual entry offers that recognise that academic qualifications be…

  3. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a small...

  4. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a small...

  5. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a small...

  6. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a small...

  7. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a small...

  8. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  9. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Minimum duration/term of financing. 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An...

  10. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the Eligibility of A Small Business for Sbic Financing § 107.71...

  11. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  12. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  13. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  14. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  15. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees. At...

  16. Financing Your Small Business: A Workbook for Financing Small Business.

    ERIC Educational Resources Information Center

    Compton, Clark W.

    Designed to assist established businesspeople with the development of a loan proposal, this workbook offers information on sources of financing and step-by-step guidance on applying for a loan. After chapter I discusses borrowers' and lenders' attitudes towards money, chapter II offers suggestions for determining financial needs. Chapter III lists…

  17. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620. 69.406 Section 69.406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office...

  18. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to minimum...

  19. Accounting for People: Can Business Measure Human Value?

    ERIC Educational Resources Information Center

    Workforce Economics, 1997

    1997-01-01

    Traditional business practice undervalues human capital, and most conventional accounting models reflect this inclination. The argument for more explicit measurements of human resources is simple: Improved measurement of human resources will lead to more rational and productive choices about managing human resources. The business community is…

  20. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans, and...

  1. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans, and...

  2. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans, and...

  3. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans, and...

  4. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans, and...

  5. The Effect of the Accounting and Business Curriculums on Creativity

    ERIC Educational Resources Information Center

    Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

    2016-01-01

    This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

  6. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio...

  7. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio...

  8. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio...

  9. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio...

  10. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...

  11. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of Equity... partnership, membership interests in a limited liability company, or joint venture interests. If the Financing...

  12. Small Business Management; Business Education: 7739.11.

    ERIC Educational Resources Information Center

    McCool, Felix J.

    This curriculum guide gives a brief review of the relation of business to the community and an introduction to problems in organizing a small business. These problems include basic long-range decisions: type of financing, need for the business, and method of financing. The document also focuses on the more immediate problems of location, housing,…

  13. A Physicist in Business: Opportunities, Pitfalls, and Lifestyle.

    NASA Astrophysics Data System (ADS)

    Woollam, John

    2007-03-01

    A traditional education in physics does not normally include business classes or dealing with opportunities to start a company, yet scientists often now start and run small companies. Physicists are mainly interested in technology. However, other factors quickly dominate chances for business success. These include finance, accounting, cash flow analysis, recruiting, interviewing, personnel issues, marketing, investments, retirement plans, patents and other not always so fun activities. Technical decisions are often strongly influenced by company finances and market-analysis. This talk discusses how to recognize opportunity, how to minimize chances for failure, and lifestyle changes one needs to be aware of before entrepreneurship involvement.

  14. Using evidence to strengthen accountability for health financing in Sierra Leone.

    PubMed

    Lebbie, Sowo A; Le Voir, Rosanna; Tom-Kargbo, Joanna; Yilla, Mohamed Drissa; Kamara, Abu Bakarr; Nam, Sara L

    2016-12-01

    In 2012, the government of Sierra Leone cut the national budget allocation to the health sector. Civil society organizations planned a nationwide health budget advocacy campaign, coinciding with the 2012 general elections, to hold future leaders to account on financing for women's and children's health. As part of the campaign, Evidence for Action produced district health budget tracking scorecards. The scorecards presented Ministry of Finance data on the allocation and disbursement of health funds in each district. The data were communicated using simple, non-technical language so that citizens could understand the key messages and take action. A total of 5600 scorecards were shared at district electoral forums attended by political candidates, community members, and health activists. Since the election, the proportion of the total government budget allocated to health increased from 7.4% in 2012 to 11.2% in 2014. However, transforming politicians' commitments and pledges into implementation has been challenging, confirming that accountability is a long-term process. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

  15. 12 CFR 980.6 - Finance Board consent.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Finance Board consent. 980.6 Section 980.6 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.6 Finance Board consent. The Finance Board may at any time provide consent for a Bank to undertake a particular new business activity and...

  16. Accountability of the Business Communication Instructor.

    ERIC Educational Resources Information Center

    Hildebrandt, H. W.

    Teachers of business communication, along with teachers in other disciplines, must develop ways of responding to demands for faculty evaluation. The first section of this paper considers three questions relevant to any kind of faculty evaluation: To whom should a teacher be accountable? What criteria should be the touchstones for evaluation? and,…

  17. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

  18. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

  19. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

  20. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

  1. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to...

  2. Accounting and Financial Planning--Top Priorities for School Business Administrators.

    ERIC Educational Resources Information Center

    Walters, Donald L.

    Success for the business administrator depends largely on ability to identify priorities and to direct time, energy, and know-how accordingly. This study attempted to find out the priorities of the tasks of accounting and financial planning for school business administrators and the precise nature of the school business administrator's…

  3. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.815 Financings in the form of Debt Securities..., officers, directors or general partners, or the general partners of the management company that is...

  4. 12 CFR 980.5 - Notice by the Finance Board.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....5 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS... new business activity under § 980.3, the Finance Board may issue to a Bank a notice that: (1... Finance Board's approval of the new business activity, including but not limited to the conditions listed...

  5. Institutional Roles in Higher Education for Business and Management in Hungary.

    ERIC Educational Resources Information Center

    Voros, Jozsef; Schermerhorn, John R., Jr.

    1993-01-01

    Hungarian business education in a restructuring era faces such challenges as underemphasis on corporate finance/accounting and overemphasis on bookkeeping, lack of status for marketing in the curriculum, and isolation of subjects with little practical application. The goal of sustainable development is a possible focus for business administration…

  6. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    ERIC Educational Resources Information Center

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  7. Form over Substance: Learning Objectives in the Business Core

    ERIC Educational Resources Information Center

    Stokes, Leonard; Rosetti, Joseph L.; King, Michelle

    2010-01-01

    While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set…

  8. UK PhD Assessment in Accounting and Finance: Social Capital in Action

    ERIC Educational Resources Information Center

    Smith, Sarah Jane; Urquhart, Vivien

    2018-01-01

    Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with…

  9. The business of medicine: how to overcome financial obstacles and secure financing for your private practice and ancillary services business.

    PubMed

    Nayor, David

    2012-01-01

    Doctors across the country who operate private medical practices are facing increasing financial obstacles, namely shrinking income as a result of rising costs and lower reimbursements. In addition, as hospitals have become overburdened many physicians have opened up private surgical centers; magnetic resonance imaging and computed tomography and positron emission tomography scanning facilities; pathology labs; colonoscopy/endoscopy suites; lithotripsy centers; and other medical businesses typically performed within the hospital. Moreover, many doctors seek loans to purchase existing practices or for their capital contribution in medical partnerships. The past decade has thus seen a significant increase in the number of doctors taking out small business loans. Indeed, banks view the healthcare industry as a large growth market. This article includes practical information, advice, and resources to help doctors to secure bank financing for their practices, ancillary services business, real estate, and equipment on the best possible market terms.

  10. Geothermal Money Book [Geothermal Outreach and Project Financing

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

    Elizabeth Battocletti

    2004-02-01

    Small business lending is big business and growing. Loans under $1 million totaled $460 billion in June 2001, up $23 billion from 2000. The number of loans under $100,000 continued to grow at a rapid rate, growing by 10.1%. The dollar value of loans under $100,000 increased 4.4%; those of $100,000-$250,000 by 4.1%; and those between $250,000 and $1 million by 6.4%. But getting a loan can be difficult if a business owner does not know how to find small business-friendly lenders, how to best approach them, and the specific criteria they use to evaluate a loan application. This ismore » where the Geothermal Money Book comes in. Once a business and financing plan and financial proposal are written, the Geothermal Money Book takes the next step, helping small geothermal businesses locate and obtain financing. The Geothermal Money Book will: Explain the specific criteria potential financing sources use to evaluate a proposal for debt financing; Describe the Small Business Administration's (SBA) programs to promote lending to small businesses; List specific small-business friendly lenders for small geothermal businesses, including those which participate in SBA programs; Identify federal and state incentives which are relevant to direct use and small-scale (< 1 megawatt) power generation geothermal projects; and Provide an extensive state directory of financing sources and state financial incentives for the 19 states involved in the GeoPowering the West (GPW). GPW is a U.S. Department of Energy-sponsored activity to dramatically increase the use of geothermal energy in the western United States by promoting environmentally compatible heat and power, along with industrial growth and economic development. The Geothermal Money Book will not: Substitute for financial advice; Overcome the high exploration, development, and financing costs associated with smaller geothermal projects; Remedy the lack of financing for the exploration stage of a geothermal project; or Solve

  11. 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…

  12. 77 FR 55737 - Small Business Size Standards: Finance and Insurance and Management of Companies and Enterprises

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-11

    ...The U.S. Small Business Administration (SBA) proposes to increase small business size standards for 37 industries in North American Industry Classification System (NAICS) Sector 52, Finance and Insurance, and for two industries in NAICS Sector 55, Management of Companies and Enterprises. In addition, SBA proposes to change the measure of size from average assets to average receipts for NAICS 522293, International Trade Financing. As part of its ongoing comprehensive size standards review, SBA evaluated all receipts based and assets based size standards in NAICS Sectors 52 and 55 to determine whether they should be retained or revised. This proposed rule is one of a series of proposed rules that will review size standards of industries grouped by NAICS Sector. SBA issued a White Paper entitled ``Size Standards Methodology'' and published a notice in the October 21, 2009 issue of the Federal Register to advise the public that the document is available on its Web site at www.sba.gov/size for public review and comments. The ``Size Standards Methodology'' White Paper explains how SBA establishes, reviews, and modifies its receipts based and employee based small business size standards. In this proposed rule, SBA has applied its methodology that pertains to establishing, reviewing, and modifying a receipts based size standard.

  13. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

  14. A Course in Business Communication for Accountants.

    ERIC Educational Resources Information Center

    Yin, Koh Moy; Wong, Irene

    1990-01-01

    Describes a communication course given at the Nanyang Technological Institute in Singapore to accountancy and commerce students who are nonnative English speakers. The ability to communicate effectively in a business environment, orally and in writing, is emphasized rather than English proficiency. The course includes lectures, writing…

  15. Financing the Business. PACE Revised. Level 3. Unit 8. Research & Development Series No. 240CB8.

    ERIC Educational Resources Information Center

    Ashmore, M. Catherine; Pritz, Sandra G.

    This individualized, competency-based unit on financing businesses, the eighth of 18 modules, is on the third level of the revised Program for Acquiring Competence in Entrepreneurship (PACE). Intended for the advanced secondary and postsecondary levels and for adults wanting training or retraining, this unit, together with the other materials at…

  16. Student Perceptions of the First Course in Accounting: Majors versus Non-Majors

    ERIC Educational Resources Information Center

    Tickell, Geoffrey; Lim, Tiong Kiong; Balachandran, Balasinghan

    2012-01-01

    This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

  17. Financing the Business. PACE Revised. Level 2. Unit 8. Research & Development Series No. 240BB8.

    ERIC Educational Resources Information Center

    Ashmore, M. Catherine; Pritz, Sandra G.

    This unit on financing a small business, the eighth in a series of 18 modules, is on the second level of the revised PACE (Program for Acquiring Competence in Entrepreneurship) comprehensive curriculum. Geared to advanced secondary and beginning postsecondary or adult students, the modules provide an opportunity to learn about and try out…

  18. Financing the Business. PACE Revised. Level 1. Unit 8. Research & Development Series No. 240AB8.

    ERIC Educational Resources Information Center

    Ashmore, M. Catherine; Pritz, Sandra G.

    This lesson on financing a business, the eighth in a series of 18 units, is part of the first level of a comprehensive entrepreneurship curriculum entitled: A Program for Acquiring Competence in Entrepreneurship (PACE). (Designed for use with secondary students, the first level of PACE introduces students to the concepts involved in…

  19. Flipping the Business College on Its Side

    ERIC Educational Resources Information Center

    Brozik, Dallas; Cassidy, Chris

    2013-01-01

    Colleges of business are typically formed around functional divisions like accounting, finance, management, and marketing. This discipline-based structure serves to convey basic information to the students, but it is poorly suited to provide an educational experience that integrates the functional areas into a holistic framework. Efforts to refine…

  20. Financial Aid for Minorities in Business and Law.

    ERIC Educational Resources Information Center

    Garrett Park Press, MD.

    This directory of financial aid sources for minority students majoring in business (including accounting, finance, human relations, information services, marketing and production) or law includes the following types of information: (1) summary and description of the fields, including college enrollment statistics, demand for graduates, and…

  1. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ....890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may... experience or qualifications, SBA may require the interim loan to be managed by a third party such as a bank...

  2. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may... experience or qualifications, SBA may require the interim loan to be managed by a third party such as a bank...

  3. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ....890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may... experience or qualifications, SBA may require the interim loan to be managed by a third party such as a bank...

  4. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ....890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may... experience or qualifications, SBA may require the interim loan to be managed by a third party such as a bank...

  5. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may... experience or qualifications, SBA may require the interim loan to be managed by a third party such as a bank...

  6. Artifact-Based Transformation of IBM Global Financing

    NASA Astrophysics Data System (ADS)

    Chao, Tian; Cohn, David; Flatgard, Adrian; Hahn, Sandy; Linehan, Mark; Nandi, Prabir; Nigam, Anil; Pinel, Florian; Vergo, John; Wu, Frederick Y.

    IBM Global Financing (IGF) is transforming its business using the Business Artifact Method, an innovative business process modeling technique that identifies key business artifacts and traces their life cycles as they are processed by the business. IGF is a complex, global business operation with many business design challenges. The Business Artifact Method is a fundamental shift in how to conceptualize, design and implement business operations. The Business Artifact Method was extended to solve the problem of designing a global standard for a complex, end-to-end process while supporting local geographic variations. Prior to employing the Business Artifact method, process decomposition, Lean and Six Sigma methods were each employed on different parts of the financing operation. Although they provided critical input to the final operational model, they proved insufficient for designing a complete, integrated, standard operation. The artifact method resulted in a business operations model that was at the right level of granularity for the problem at hand. A fully functional rapid prototype was created early in the engagement, which facilitated an improved understanding of the redesigned operations model. The resulting business operations model is being used as the basis for all aspects of business transformation in IBM Global Financing.

  7. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc...

  8. 48 CFR 32.104 - Providing contract financing.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Providing contract financing. (a) Prudent contract financing can be a useful working tool in Government...) If the contractor is a small business concern, the contracting officer must give special attention to... competency from the Small Business Administration has no bearing on the contractor's need for or entitlement...

  9. The ABC's of Financing Church and Synagogue Libraries. Acquiring Funds, Budgeting, Cash Accounting.

    ERIC Educational Resources Information Center

    Hannaford, Claudia

    The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…

  10. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company...

  11. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through Friday...

  12. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through Friday...

  13. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through Friday...

  14. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through Friday...

  15. 7 CFR 4290.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.730 Financings which constitute conflicts of interest. (a) General rule...

  16. New insights into health financing: First results of the international data collection under the System of Health Accounts 2011 framework.

    PubMed

    Mueller, Michael; Morgan, David

    2017-07-01

    International comparisons of health spending and financing are most frequently carried out using datasets of international organisations based on the System of Health Accounts (SHA). This accounting framework has recently been updated and 2016 saw the first international data collection under the new SHA 2011 guidelines. In addition to reaching better comparability of health spending figures and greater country coverage, the updated framework has seen changes in the dimension of health financing leading to important consequences when analysing health financing data. This article presents the first results of health spending and financing data collected under this new framework and highlights the areas where SHA 2011 has become a more useful tool for policy analysis, by complementing data on expenditure of health financing schemes with information about their revenue streams. It describes the major conceptual changes in the scope of health financing and highlights why comprehensive analyses based on SHA 2011 can provide for a more complete description and comparison of health financing across countries, facilitate a more meaningful discussion of fiscal sustainability of health spending by also analysing the revenues of compulsory public schemes and help to clarify the role of governments in financing health care - which is generally much bigger than previously documented. Copyright © 2017 Elsevier B.V. All rights reserved.

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

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

    Nauss, R.

    1994-12-31

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

  18. Business Students Should Learn More about Science

    ERIC Educational Resources Information Center

    Laprise, Shari L.; Winrich, Charles; Sharpe, Norean Radke

    2008-01-01

    Educators have been giving much-needed attention recently to innovations in the standard M.B.A. and the undergraduate business curriculum. Most notable has been the integration of fundamental courses in the core curriculum--finance, marketing, accounting--to emphasize a more-realistic team approach to learning, and to reflect that managers do not…

  19. Business Curriculum and Assessment Reform in Hong Kong Schools: A Critical Review from a Competence-Based Perspective

    ERIC Educational Resources Information Center

    Yu, Christina Wai Mui

    2010-01-01

    From September 2009 onwards, a new business curriculum which focuses on three key business disciplines, namely management, accounting and finance, has been implemented in Hong Kong senior secondary schools. A new assessment guide has been also proposed in light of the new curriculum. Such business curriculum and assessment reform move in the…

  20. Student Attitude towards and Use of Powerpoint[R] Slides as Study Guides in Undergraduate Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Kozub, Robert M.

    2010-01-01

    This study examines undergraduate business students' attitude towards and use of Powerpoint[R] slides provided as a supplement to class attendance, textbook reading, and other traditional course resources. A survey of students with six majors (accounting, finance, marketing, management, international business and management information systems)…

  1. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

  2. 7 CFR 4290.830 - Minimum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings...

  3. 7 CFR 4290.840 - Maximum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings...

  4. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of equity interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company...

  5. Financial Reporting for the Defense Logistics Agency - General Funds at Defense Finance and Accounting Service Columbus

    DTIC Science & Technology

    2002-01-18

    the largest net abnormal balances, totaling $20.9 million (finding A). We audited the financial reporting procedures that Defense Finance and Accounting Service Columbus used to report on Treasury Index 97 funds.

  6. Job Satisfaction among Accounting and Finance Academics: Empirical Evidence from Irish Higher Education Institutions

    ERIC Educational Resources Information Center

    Byrne, Marann; Chughtai, Aamir Ali; Flood, Barbara; Willis, Pauline

    2012-01-01

    The central aim of the present study was to examine the levels of job satisfaction among accounting and finance academics in Irish higher education institutions. Additionally, this research sought to uncover the factors linked to the overall job satisfaction of these teachers. The findings showed that while, participants were generally satisfied…

  7. The Selection of a Business Major: Elements Influencing Student Choice and Implications for Outcomes Assessment

    ERIC Educational Resources Information Center

    Pritchard, Robert E.; Potter, Gregory C.; Saccucci, Michael S.

    2004-01-01

    In this article, the authors examine the key factors that influence student choice of a business major and how business schools can help students make that choice more realistically. Investigating students at a regional university, the authors found that whereas those with better quantitative skills tended to major in accounting or finance, those…

  8. 12 CFR 980.5 - Notice by the Finance Board.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Notice by the Finance Board. 980.5 Section 980.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.5 Notice by the Finance Board. (a) Issuance. Within sixty days after receipt of a notice of new business activity under § 980.3, th...

  9. Research in Online and Blended Learning in the Business Disciplines: Key Findings and Possible Future Directions

    ERIC Educational Resources Information Center

    Arbaugh, J. B.; Godfrey, Michael R.; Johnson, Marianne; Pollack, Birgit Leisen; Niendorf, Bruce; Wresch, William

    2009-01-01

    In this literature review, we examine and assess the state of research of online and blended learning in the business disciplines with the intent of assessing the state of the field and identifying opportunities for meaningful future research. We review research from business disciplines such as Accounting, Economics, Finance, Information Systems…

  10. 12 CFR 980.6 - Finance Board consent.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Finance Board consent. 980.6 Section 980.6 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.6 Finance Board consent. The Finance Board may at any time provide consent for a Bank to...

  11. Concepts Needed by Managerial Personnel in Automated Offices as Perceived by Office Systems Consultants and Collegiate Business Faculty.

    ERIC Educational Resources Information Center

    Graves, Charlotte K.

    1985-01-01

    Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…

  12. Division of Finance Homepage

    Science.gov Websites

    Search the Division of Finance site DOF State of Alaska Finance Home Content Area Accounting Charge Cards IRIS HRM Login LearnAlaska SFOA SharePoint Site Vendor Self Service (VSS) Content Area Accounting Dunayski, Accounting Services Lead Danielle Meier, State E-Travel Manager Stephanie Church, IRIS Financial

  13. The business management preceptorship within the nurse practitioner program.

    PubMed

    Wing, D M

    1998-01-01

    Changes in health care reimbursement practices have affected the way in which primary health care is provided. To be successful, nurse practitioners must have a proficient understanding of basic business functions, including accounting, finance, economics, marketing, and reimbursement practices. Yet, many graduates of nurse practitioner programs are not adequately prepared to make fundamental business decisions. Therefore, it is essential that nurse practitioner faculty provide learning experiences on primary practice business. Because the preceptor experience is an integral aspect of nurse practitioner education, a business preceptorship provides students with pragmatic knowledge of the clinical practice within a business framework. The University of Indianapolis School of Nursing offers a nurse practitioner business preceptorship. The implementation, challenges, and positive outcomes of the course are discussed in this article.

  14. 78 FR 37409 - Small Business Size Standards: Finance and Insurance and Management of Companies and Enterprises

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-20

    ...The U.S. Small Business Administration (SBA) is increasing small business size standards for 36 industries in North American Industry Classification System (NAICS) Sector 52, Finance and Insurance, and for two industries in NAICS Sector 55, Management of Companies and Enterprises. In addition, SBA is changing the basis for measuring size from assets to annual receipts for one industry in NAICS Sector 52, namely, NAICS 522293, International Trade Financing. Finally, SBA is deleting NAICS 525930, Real Estate Investment Trusts, from its table of size standards. The U.S. Office of Management and Budget (OMB) included the financial activities formerly included in NAICS 525930 in NAICS 531110, NAICS 531120, NAICS 531130, NAICS 531190, and NAICS 525990. As part of its ongoing comprehensive size standards review, SBA evaluated all receipts based and assets based size standards in NAICS Sectors 52 and 55 to determine whether they should be retained or revised. SBA did not review the 1,500-employee size standard for NAICS 524126, Direct Property and Casualty Insurance Carriers, which it will review in the near future with other employee based size standards. This final rule is one of a series of final rules that will review size standards of industries grouped by NAICS Sectors.

  15. National Symposium on Strategic Higher Education Finance & Management Issues in the 1990s. A World of Change: Applicability of Business Practices to Higher Education.

    ERIC Educational Resources Information Center

    Walsh, Michael H.

    This paper presents the keynote speech from a symposium on finance and management in higher education. Following introductions, the speaker, an executive from the business community who also serves on several university governing boards, asserted that, like businesses, institutions of higher education face a nearly continual need to respond to…

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

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton. Curriculum Branch.

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

  17. Business & Office Accounting/Bookkeeping Series. Duty Task List.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

  18. Interactive Learning through Creation and Use of a Cyber Corporation with Application in Public Relations, Business, and Finance.

    ERIC Educational Resources Information Center

    Hoyer, Jeff

    This paper is a case study that discusses the creation of a virtual corporation for use in teaching public relations techniques at the University of Tennessee at Martin. It also shows how the structure can be modified for teaching business or finance. A description is given on how to construct and use similar World Wide Web pages. The components…

  19. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  20. Making Tax-Exempt Capital Financing Work.

    ERIC Educational Resources Information Center

    Kavanagh, Richard E.

    1985-01-01

    Large and small businesses have long financed capital projects through tax-exempt financing. Colleges that need large sums of money to retrofit campuses with energy-efficient equipment can achieve the lowest borrowing cost available through bond insurance. (Author/MSE)

  1. Assessment of Accounting Competencies Possessed by Postgraduate University Business Education Students to Handle Entrepreneurship Business Challenges in Nigeria

    ERIC Educational Resources Information Center

    Okoro, James

    2014-01-01

    University Business Education graduates, by the nature of their programme, ought to possess relevant accounting competencies for successful entrepreneurship but casual observation and empirical reports indicate that they are not doing well in this aspect. Therefore, this study assessed the accounting competencies possessed by university…

  2. Insurance Accounts: The Cultural Logics of Health Care Financing.

    PubMed

    Mulligan, Jessica

    2016-03-01

    The financial exuberance that eventually culminated in the recent world economic crisis also ushered in dramatic shifts in how health care is financed, administered, and imagined. Drawing on research conducted in the mid-2000s at a health insurance company in Puerto Rico, this article shows how health care has been financialized in many ways that include: (1) privatizing public services; (2) engineering new insurance products like high deductible plans and health savings accounts; (3) applying financial techniques to premium payments to yield maximum profitability; (4) a managerial focus on shareholder value; and (5) prioritizing mergers and financial speculation. The article argues that financial techniques obfuscate how much health care costs, foster widespread gaming of reimbursement systems that drives up prices, and "unpool" risk by devolving financial and moral responsibility for health care onto individual consumers. © 2015 by the American Anthropological Association.

  3. The Influence of Finance and Accountability Policies on Location of New York State Charter Schools

    ERIC Educational Resources Information Center

    Bifulco, Robert; Buerger, Christian

    2015-01-01

    This article identifies a set of location incentives created by New York's charter school financing and accountability provisions. We then use regression models to examine the location of charter schools across and within districts. We find that charter schools (1) are significantly more likely to locate in districts with high operating expenses…

  4. The Business of Teaching and Learning: An Accounting Perspective

    ERIC Educational Resources Information Center

    Ciancanelli, Penny

    2008-01-01

    A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

  5. 31 CFR 1022.380 - Registration of money services businesses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Registration of money services businesses. 1022.380 Section 1022.380 Money and Finance: Treasury Regulations Relating to Money and Finance... BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.380 Registration of money services...

  6. 31 CFR 1022.380 - Registration of money services businesses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Registration of money services businesses. 1022.380 Section 1022.380 Money and Finance: Treasury Regulations Relating to Money and Finance... BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.380 Registration of money services...

  7. 31 CFR 1022.380 - Registration of money services businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Registration of money services businesses. 1022.380 Section 1022.380 Money and Finance: Treasury Regulations Relating to Money and Finance... BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.380 Registration of money services...

  8. 31 CFR 1022.380 - Registration of money services businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Registration of money services businesses. 1022.380 Section 1022.380 Money and Finance: Treasury Regulations Relating to Money and Finance... BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.380 Registration of money services...

  9. Can health care financing policy be emulated? The Singaporean medical savings accounts model and its Shanghai replica.

    PubMed

    Dong, Weizhen

    2006-09-01

    Each nation's government is searching for a cost-effective health care system. Some nations are developing their health care financing methods through gradual evolution of the existing ones, and others are trying to adopt other nations' successful schemes as their own financing strategies. The Singaporean government seems able to finance its nation's health care with a very low gross domestic product (GDP) input. Since the implementation of the medical savings accounts schemes (MSAs) in 1984, Singaporean government's share of the nation's total health care expenditure dropped from about 50% to 20%. Inspired by Singapore's success, the Chinese government adopted the Singaporean MSAs model as its health care financing schemes for urban areas. Shanghai was the first large urban centre to implement the MSAs in China. Through the study of the Singapore and Shanghai experiences, this article examines whether it is rational to borrow another nation's health care financing model, especially when the two societies have very different socioeconomic characteristics. However, the MSAs' success in Singapore did not guarantee its Shanghai success, because health care systems do not work alone. Through study of the MSAs' experiences in Singapore and Shanghai, this paper examines whether it is rational to borrow another nation's health care financing model, especially when the two societies have very different socioeconomic characteristics.

  10. Doing Business In..: A Class Exercise for International Accounting

    ERIC Educational Resources Information Center

    Neidermeyer, Presha E.

    2010-01-01

    International accounting is taught in the curriculum of about one-third of the largest institutions in the US. Within the context of this course, many instructors will attempt to cover a diverse array of business topics while integrating financial reporting standards worldwide. This breadth of topics is frequently challenging in obtaining a…

  11. Digital Game-Based Learning in Accounting and Business Education

    ERIC Educational Resources Information Center

    Carenys, Jordi; Moya, Soledad

    2016-01-01

    This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

  12. 12 CFR 908.71 - Practice before the Finance Board.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... purposes of this subpart, includes, but is not limited to, transacting any business with the Finance Board... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Practice before the Finance Board. 908.71 Section 908.71 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION...

  13. Incorporating Business Communication in an Integrative Business Seminar.

    ERIC Educational Resources Information Center

    Luse, Donna W.

    1999-01-01

    Describes the Integrative Business Seminar in the College of Business Administration at Northeast Louisiana University in which the principal courses in business communication, management, marketing, and finance as well as a segment in problem solving, are taught as one 15-credit hour block in which subject areas are treated as an integrated…

  14. 7 CFR 4290.835 - Exceptions to minimum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.835 Exceptions to minimum term of Financing. You may make a Financing with a...

  15. Personal Finance.

    ERIC Educational Resources Information Center

    Wagner, June G.

    2003-01-01

    This newsletter presents four articles designed to help business educators educate learners in grades K-12 about personal finance. "Now More Than Ever: The Need for Financial Literacy" examines the following topics: evidence that the United States is becoming a nation of debtors; the plummeting personal savings rate; the increasing…

  16. Coign of Vantage and Action: Considering California's Local Accountability and School Finance Plans for English Learners

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Romero, Lisa S.; Hopkins, Megan

    2017-01-01

    Local control has been a bedrock principle of public schooling in America since its inception. In 2013, the California Legislature codified a new local accountability approach for school finance. An important component of the new California Local Control Funding Formula (LCFF) approach is a focus on English learners (ELs). The law mandates that…

  17. Analysis of Bonds as an Instrument for Financing Mining Investments

    NASA Astrophysics Data System (ADS)

    Ranosz, Robert

    2017-06-01

    The purpose of this article is to examine the structure of financing for mining enterprises in the years 2007-2013, with particular emphasis on bonds. The document pays special attention to Polish mining enterprises. The financing structure analysis was based on data collected from financial statements (cash flows) of the largest mining companies in Poland, and their comparison with the results of global mining enterprises pursuant to reports prepared by international advisory firms. The article takes into account capital sources such as: corporate bonds, bank loans and issue of shares. As indicated by the performed analysis, mining enterprises both around the world and in Poland are increasingly eager to take advantage of obtaining business financing from issue of corporate bonds. It should also be recognized that in the analyzed period, both global and Polish mining enterprises deviate from forms of financing such as issue of shares. This may be caused by the fact that the bonds market in Poland is becoming increasingly popular, mainly due to interest rate on bonds being lower in comparison with bank loans. Another reason may be that banks and potential buyers of shares are less eager to finance this type of investment due to a relatively substantial risk acceptable to bondholders.

  18. Key Authors in Business and Management Education Research: Productivity, Topics, and Future Directions

    ERIC Educational Resources Information Center

    Arbaugh, J. B.; Asarta, Carlos J.; Hwang, Alvin; Fornaciari, Charles J.; Bento, Regina F.; Dean, Kathy Lund

    2017-01-01

    Previous studies of author productivity in business and management education (BME) research have focused on single disciplinary areas, and even single journals. This study is the first to examine the productivity of BME scholars across multiple disciplinary areas (i.e., accounting, economics, finance, information systems, management, marketing,…

  19. Not-for-profits trek into for-profit accounting: goodwill impairments.

    PubMed

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

  20. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Location and business hours. (a) Location. All office units of the Finance Board are located at 1777 F... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Location and business hours. 905.3 Section 905.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND...

  1. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Location and business hours. (a) Location. All office units of the Finance Board are located at 1777 F... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Location and business hours. 905.3 Section 905.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND...

  2. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Location and business hours. 905.3 Section 905.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND... Location and business hours. (a) Location. All office units of the Finance Board are located at 1777 F...

  3. Integrating International Business Law Concepts into a High School Business Law Course.

    ERIC Educational Resources Information Center

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

    Outlines international business content for a high school business law curriculum: history of international business law, World Trade Organization, international disputes, contracts and sales, financing/banking, currency, taxation, intellectual property, transportation, and multinational corporations. Considers whether to teach international…

  4. The Impact of the Sarbanes-Oxley Act of 2002 on the Business and Accounting Curriculums

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Bullock, Charles; Johnson, Gene; Iyer, Vish

    2007-01-01

    Business and accounting curriculums are designed to educate and train future business professionals and leaders. When Congress passed SOX in 2002, it dramatically impacted the responsibilities of corporate executives and CPAs and consequently required corresponding changes in the business schools prepare students to assume these roles. Because the…

  5. Why Finance Should Care about Ecology.

    PubMed

    Scholtens, Bert

    2017-07-01

    Finance ignores ecosystems, which has resulted in a growing list of environmental and social problems. In this article, the importance of ecology for finance is assessed. We suggest The piece also suggests that the financial intermediation perspective can align finance and ecology for the benefit of society. This requires that financial institutions account for information about the impact of finance on the environment and vice versa, and that they are held accountable by their supervisors in this domain. Copyright © 2017 Elsevier Ltd. All rights reserved.

  6. Economic Education and Student Performance in the Business Discipline: Implications for Curriculum Planning

    ERIC Educational Resources Information Center

    Islam, Muhammad M.; Islam, Faridul

    2013-01-01

    The authors conducted an empirical examination of the relationship between extra-normal ability (inability) in principles of economics courses and student performance in the various areas of the business discipline such as finance, marketing, management, and accounting. Extra-normal ability is defined as the part of an economics grade that cannot…

  7. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... Licenses, Authorizations, and Statements of Licensing Policy § 515.511 Transactions by certain business...

  8. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... Licenses, Authorizations, and Statements of Licensing Policy § 515.511 Transactions by certain business...

  9. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... Licenses, Authorizations, and Statements of Licensing Policy § 515.511 Transactions by certain business...

  10. 31 CFR 500.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business enterprises. 500.511 Section 500.511 Money and Finance: Treasury Regulations Relating to Money and Finance... Licenses, Authorizations and Statements of Licensing Policy § 500.511 Transactions by certain business...

  11. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... Licenses, Authorizations, and Statements of Licensing Policy § 515.511 Transactions by certain business...

  12. Learning Activities for International Business.

    ERIC Educational Resources Information Center

    Haynes, Thomas

    1998-01-01

    The National Standards for Business Education include nine areas relating to international business: awareness, communication, environmental factors, ethics, finance, management, marketing, import/export, and organizational structure of international business. (SK)

  13. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    ERIC Educational Resources Information Center

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  14. Mindfulness Practices for Accounting and Business Education: A New Perspective

    ERIC Educational Resources Information Center

    Borker, David R.

    2013-01-01

    For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

  15. PACE. A Program for Acquiring Competence in Entrepreneurship. Part II: Becoming an Entrepreneur. Unit F: How to Finance the Business. Research and Development Series No. 194 B-6.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. National Center for Research in Vocational Education.

    This three-part curriculum for entrepreneurship education is primarily for postsecondary level, including four-year colleges and adult education, but it can be adapted for special groups or vocational teacher education. The emphasis of the seven instructional units in Part II is establishing a business. Unit F focuses on financing the business. It…

  16. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    ERIC Educational Resources Information Center

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

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

    ERIC Educational Resources Information Center

    Stolberg, Charles G., Ed.

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

  18. Implementing the Defense Business Operations Fund, The Case of the Naval Air Reserve at Point Mugu

    DTIC Science & Technology

    1993-12-13

    the basis of financial operating results. Some examples of unit cost measures that have been established are: * Finance and Accounting service...Methodology And Business Decisions, National Association of Accountants , 1976. COMNAVRESFOR P7100.1A. Subject: Budget and Financial Guidance Manual. Deakin...fulfillment of the requirements for the degree of MASTER OF SCIENCE IN FINANCIAL MANAGEMENT from the NAVAL POSTGRADUATE SCHOOL December 1993 Author

  19. Financing strategic plans for not-for-profits.

    PubMed

    Wong-Hammond, Laca; Damon, Lorie

    2013-07-01

    To succeed in today's complex economic environment, a not-for-profit health system requires an effective strategic capital planning process that harmonizes three elements: The organization's long-term business plan and mission. Existing financial resources and finance options available to support the organization's business plan. Financial risk and return on equity to the organization's stakeholders (within acceptable parameters for business risk).

  20. The business of planning your practice: success is no accident.

    PubMed

    Crow, G L

    1996-01-01

    Not all businesses succeed. A successful business beings with a well-executed business plan. A business plan is essential for the nurse practitioner who is attempting to open a practice. To finance your practice you need a business plan that identifies your purpose, the market you will service, how the practice will be financed, and the general business structure. The importance of planning your practice cannot be overemphasized. A business plan can lessen the likelihood of failure.

  1. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-05

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-70,857; TA-W-70,857A; TA-W-70,857B; TA-W-70,857C; TA-W-70,857D] DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including Workers Whose Wages Are Reported to Danzas, Radix and Air Express Plantation, FL; DHL Global Forwarding, A Subsidiary of DP DHL...

  2. Measuring the value of healthcare business assets.

    PubMed

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation.

  3. Higher Education Finance Manual 1975.

    ERIC Educational Resources Information Center

    Collier, Douglas J.; Mertins, Paul J.

    The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

  4. 31 CFR 103.41 - Registration of money services businesses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-year period beginning with the calendar year in which the money services business is first required to... maintaining the list, whether in the agent's or the business principal's name; (G) The year in which the agent... businesses. 103.41 Section 103.41 Money and Finance: Treasury Regulations Relating to Money and Finance...

  5. A Business Communication Module for an MBA "Managerial Accounting" Course: A Teaching Note

    ERIC Educational Resources Information Center

    Stout, David E.

    2014-01-01

    This Teaching Note describes a two-hour-and-40-minute "Business Communication" module developed and used by the author over the past six years in an MBA "Managerial Accounting" course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of…

  6. 7 CFR 4290.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.820 Financings in the form of guarantees. (a) General rule. At the request of...

  7. Teaching Techniques and Course Content for International Finance.

    ERIC Educational Resources Information Center

    Esemuede, Samuel I.

    Noting the rapid and large changes in international finance over the past 2 decades, this paper offers suggestions for teaching business education courses on international finance. The paper recommends a combination of computer-assisted instruction and electronic classroom, discussion group, independent study, and lecture. Computer-assisted…

  8. Persuading Investors: Emphasizing Communication in a Finance Simulation

    ERIC Educational Resources Information Center

    Yest, Michael T.; Grant, Kelly A.

    2013-01-01

    This paper introduces a unique project to faculty seeking an interdisciplinary activity that exposes students to the necessary art of persuasive communication in the field of finance. Specifically, we have designed a multi-stage simulation in which undergraduate business students apply both finance and communication skills, specifically…

  9. 26 CFR 301.6323(c)-1 - Protection for commercial transactions financing agreements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... agreement entered into by a person in the course of his trade or business— (1) To make loans to the taxpayer... financing security acquired by the taxpayer in the ordinary course of his trade or business, or (2) To... course of his trade or business. Such an agreement qualifies as a commercial transactions financing...

  10. 26 CFR 301.6323(c)-1 - Protection for commercial transactions financing agreements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... agreement entered into by a person in the course of his trade or business— (1) To make loans to the taxpayer... financing security acquired by the taxpayer in the ordinary course of his trade or business, or (2) To... course of his trade or business. Such an agreement qualifies as a commercial transactions financing...

  11. 7 CFR 4290.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.810 Financings in the form of Loans. You are permitted to make Loans to an...

  12. Guide to conducting state recycling economic development finance workshops

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

    NONE

    1996-12-31

    The objective of this project was to demonstrate a two-pronged program for educating economic development and recycling officials about recycling business development opportunities. The project consisted of conducting a stat recycling finance workshop in each of three Northeastern states, as well as recycling economic development finance training program for the region`s economic development and recycling officials. The goal of the project is to facilitate the expansion of recycling businesses in the Northeast. The guide details seven steps to conducting a recycling economic development finance workshop: (1) establish a workshop planning committee, (2) select the target audience, (3) develop the workshopmore » message, (4) identify the message deliverer, (5) choose workshop topics and structure the workshop, (6) attract the audience, and (7) Conduct follow-up. In the process of planning and conducting the three state workshops for this project, NERC learned several important lessons: (1) Conduct workshops that are specific to the recycling and economic development programs in the state. (2) Include recycling business case studies on the workshop agenda. (3) Enhance the workshop with recycling economic development finance training. Develop a comprehensive marketing strategy.« less

  13. The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

    ERIC Educational Resources Information Center

    McCourt, Alison; Low, Mary; Tappin, Ella

    2013-01-01

    The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

  14. 12 CFR 980.4 - Commencement of new business activities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... activity: (a) Sixty days after receipt by the Finance Board of the notice of new business activity under..., immediately upon receipt by the Finance Board of a notice of new business activity under § 980.3; or (c... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Commencement of new business activities. 980.4...

  15. 12 CFR 980.4 - Commencement of new business activities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... activity: (a) Sixty days after receipt by the Finance Board of the notice of new business activity under..., immediately upon receipt by the Finance Board of a notice of new business activity under § 980.3; or (c... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Commencement of new business activities. 980.4...

  16. 77 FR 23373 - Small Business Investment Companies-Energy Saving Qualified Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-19

    ... Debenture usage, number of Small Businesses financed, resulting breakthroughs in technology, comparative studies quantifying energy savings, and performance of Small Businesses financed. While SBA is concerned...

  17. Capital financing options for group practices.

    PubMed

    Galtney, B

    2000-05-01

    Group practices that are looking for capital partners need to demonstrate that they have the necessary management capability to operate a successful business capable of repaying the debt. Two basic types of debt financing are available to group practices: fixed-rate financing and variable-rate financing. Fixed-rate financing, the more common method, involves borrowing a specific amount of money and then paying off the debt in principal-and-interest payments, much like a fixed-rate mortgage. Variable-rate financing, on the other hand, involves obtaining a letter of credit from the lender itself or independent guarantor to secure a loan. The variable-rate method is more efficient and flexible, because the notes secured by the letter of credit can be rated independently and sold into public capital markets like short-term, variable-rate paper. Both types of financing can require the personal guarantee of all physicians in the group practice.

  18. 7 CFR 4290.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.800 Financings in the form of Equity Securities. You may purchase the Equity...

  19. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT SECURITY, DEPARTMENT OF THE TREASURY REGULATIONS PERTAINING TO MERGERS, ACQUISITIONS, AND TAKEOVERS BY...

  20. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also making...

  1. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also making...

  2. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also making...

  3. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also making...

  4. Simulating the impact of medical savings accounts on small business.

    PubMed

    Goldman, D P; Buchanan, J L; Keeler, E B

    2000-04-01

    To simulate whether allowing small businesses to offer employer-funded medical savings accounts (MSAs) would change the amount or type of insurance coverage. Economic policy evaluation using a national probability sample of nonelderly non-institutionalized Americans from the 1993 Current Population Survey (CPS). We used a behavioral simulation model to predict the effect of MSAs on the insurance choices of employees of small businesses (and their families). The model predicts spending by each family in a FFS plan, an HMO plan, an MSA, and no insurance. These predictions allow us to compute community-rated premiums for each plan, but with firm-specific load fees. Within each firm, employees then evaluate each option, and the firm decides whether to offer insurance-and what type-based on these evaluations. If firms offer insurance, we consider two scenarios: (1) all workers elect coverage; and (2) workers can decline the coverage in return for a wage increase. In the long run, under simulated conditions, tax-advantaged MSAs could attract 56 percent of all employees offered a plan by small businesses. However, the fraction of small-business employees offered insurance increases only from 41 percent to 43 percent when MSAs become an option. Many employees now signing up for a FFS plan would switch to MSAs if they were universally available. Our simulations suggest that MSAs will provide a limited impetus to businesses that do not currently cover insurance. However, MSAs could be desirable to workers in firms that already offer HMOs or standard FFS plans. As a result, expanding MSA availability could make it a major form of insurance for covered workers in small businesses. Overall welfare would increase slightly.

  5. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Money service businesses. 561.317 Section 561.317 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... Exchange Commission or the Commodity Futures Trading Commission. ...

  6. Broadening GHG accounting with LCA: application to a waste management business unit.

    PubMed

    Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

    2009-11-01

    In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.

  7. Teaching Effectiveness of Non-Native English-Speaking Teachers in Business Disciplines: Intercultural Communication Apprehension and Ethnocentrism

    ERIC Educational Resources Information Center

    Abayadeera, Nadana; Mihret, Dessalegn Getie; Hewa Dulige, Jayasinghe

    2018-01-01

    Teaching effectiveness of non-native English-speaking teachers (NNEST) in accounting, economics and finance has become a significant issue due to the increasing trend of hiring NNEST in business schools. However, the literature has focused on the English language competence of NNEST, which is only one element of the factors that influence teaching…

  8. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY BUREAU OF THE FISCAL SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also making...

  9. Small Business Management. Going-Into-Business Modules for Adult and/or Post Secondary Instruction.

    ERIC Educational Resources Information Center

    Rice, Fred; And Others

    Fifteen modules on small business management are provided in this curriculum guide developed for postsecondary vocational instructors. Module titles are as follow: decision making steps; financing a small business; location of a small business; record systems; the balance sheet and profit and loss statement; purchasing; marketing; sales; cash…

  10. Financing the Business. Unit 11. Level 1. Instructor Guide. PACE: Program for Acquiring Competence in Entrepreneurship. Third Edition. Research & Development Series No. 301-11.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This instructor guide for a unit on business financing in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 1 of learning--understanding…

  11. Library Guides to Business Information.

    ERIC Educational Resources Information Center

    Harris, Jamie L., Comp.

    This collection of library guides is designed to introduce undergraduate students at Chicago State University to basic business reference sources. Annotated bibliographies cover the subject areas of business management, marketing, and finance. Guides in the collection include: (1) Researching the Company (Chicago and Illinois business and national…

  12. Minding your Own Small Business - An Introductory Curriculum for Small Business Management. Volume I.

    ERIC Educational Resources Information Center

    Holt, Nancy; And Others

    Ten units on the basic knowledge and skills needed to manage a small business are provided in this curriculum guide designed for use with secondary and postsecondary students. Unit topics include forms of businesses, marketing, location, systems and records, promotion, pricing, human relations, financing a business, and effects of business…

  13. Financing the Business. Unit 11. Level 3. Instructor Guide. PACE: Program for Acquiring Competence in Entrepreneurship. Third Edition. Research & Development Series No. 303-11.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This instructor guide for a unit on business finance in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 3 of learning--starting and…

  14. Off-Balance Sheet Financing.

    ERIC Educational Resources Information Center

    Adams, Matthew C.

    1998-01-01

    Examines off-balance sheet financing, the facilities use of outsourcing for selected needs, as a means of saving operational costs and using facility assets efficiently. Examples of using outside sources for energy supply and food services, as well as partnering with business for facility expansion are provided. Concluding comments address tax…

  15. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and reporting...

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

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

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

  17. Small Group Activities for Introductory Business Classes.

    ERIC Educational Resources Information Center

    Mundrake, George

    1999-01-01

    Describes numerous small-group activities for the following areas of basic business education: consumer credit, marketing, business organization, entrepreneurship, insurance, risk management, economics, personal finance, business careers, global markets, and government regulation. (SK)

  18. Education Finance in the New Millennium. Yearbook of the American Education Finance Association, 2001.

    ERIC Educational Resources Information Center

    Chaikind, Stephen, Ed.; Fowler, William J., Ed.

    This yearbook reaffirms the connections between the field of education finance and the wider education community. Among the topics it examines are curricula reform, outcome assessment, accountability, community control, and privatization. Twelve chapters include: (1) "Education Finance in the New Millennium: Overview and Summary" (Stephen Chaikind…

  19. Simulating the impact of medical savings accounts on small business.

    PubMed Central

    Goldman, D P; Buchanan, J L; Keeler, E B

    2000-01-01

    OBJECTIVE: To simulate whether allowing small businesses to offer employer-funded medical savings accounts (MSAs) would change the amount or type of insurance coverage. STUDY SETTING: Economic policy evaluation using a national probability sample of nonelderly non-institutionalized Americans from the 1993 Current Population Survey (CPS). STUDY DESIGN: We used a behavioral simulation model to predict the effect of MSAs on the insurance choices of employees of small businesses (and their families). The model predicts spending by each family in a FFS plan, an HMO plan, an MSA, and no insurance. These predictions allow us to compute community-rated premiums for each plan, but with firm-specific load fees. Within each firm, employees then evaluate each option, and the firm decides whether to offer insurance-and what type-based on these evaluations. If firms offer insurance, we consider two scenarios: (1) all workers elect coverage; and (2) workers can decline the coverage in return for a wage increase. PRINCIPAL FINDINGS: In the long run, under simulated conditions, tax-advantaged MSAs could attract 56 percent of all employees offered a plan by small businesses. However, the fraction of small-business employees offered insurance increases only from 41 percent to 43 percent when MSAs become an option. Many employees now signing up for a FFS plan would switch to MSAs if they were universally available. CONCLUSIONS: Our simulations suggest that MSAs will provide a limited impetus to businesses that do not currently cover insurance. However, MSAs could be desirable to workers in firms that already offer HMOs or standard FFS plans. As a result, expanding MSA availability could make it a major form of insurance for covered workers in small businesses. Overall welfare would increase slightly. PMID:10778824

  20. 12 CFR 201.104 - Eligibility of consumer loans and finance company paper.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... finance company engaged in making loans for other eligible purposes, including business and agricultural... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Eligibility of consumer loans and finance....104 Eligibility of consumer loans and finance company paper. (a) The Board of Governors has clarified...

  1. 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…

  2. Business Principles and Management. Curriculum Guidelines.

    ERIC Educational Resources Information Center

    Clemson Univ., SC. Vocational Education Media Center.

    This senior high school curriculum guide offers a general overview of the American business system and a study of various forms of business ownership, internal organization and management functions of business, and the financing of business. Ten areas are explored in the course: (1) capitalism; (2) money, credit, and banking; (3) government and…

  3. National Security Technology Incubator Business Plan

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

    None, None

    This document contains a business plan for the National Security Technology Incubator (NSTI), developed as part of the National Security Preparedness Project (NSPP) and performed under a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. This business plan describes key features of the NSTI, including the vision and mission, organizational structure and staffing, services, evaluation criteria, marketing strategies, client processes, a budget, incubator evaluation criteria, and a development schedule. The purpose of the NSPP is to promote national security technologies through business incubation, technology demonstration and validation, and workforce development. The NSTI will focus on serving businesses with nationalmore » security technology applications by nurturing them through critical stages of early development. The vision of the NSTI is to be a successful incubator of technologies and private enterprise that assist the NNSA in meeting new challenges in national safety, security, and protection of the homeland. The NSTI is operated and managed by the Arrowhead Center, responsible for leading the economic development mission of New Mexico State University (NMSU). The Arrowhead Center will recruit business with applications for national security technologies recruited for the NSTI program. The Arrowhead Center and its strategic partners will provide business incubation services, including hands-on mentoring in general business matters, marketing, proposal writing, management, accounting, and finance. Additionally, networking opportunities and technology development assistance will be provided.« less

  4. A pharmacy business management simulation exercise as a practical application of business management material and principles.

    PubMed

    Rollins, Brent L; Gunturi, Rahul; Sullivan, Donald

    2014-04-17

    To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students' perceived value. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. An 18-item posttest survey was administered. Students' slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least "some" exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from "not at all" to "a little." The pharmacy simulation program is an effective active-learning exercise and enhanced students' knowledge and understanding of the business management topics covered.

  5. A Pharmacy Business Management Simulation Exercise as a Practical Application of Business Management Material and Principles

    PubMed Central

    Rollins, Brent L.; Gunturi, Rahul; Sullivan, Donald

    2014-01-01

    Objective. To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students’ perceived value. Design. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. Assessment. An 18-item posttest survey was administered. Students’ slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least “some” exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from “not at all” to “a little.” Conclusion. The pharmacy simulation program is an effective active-learning exercise and enhanced students’ knowledge and understanding of the business management topics covered. PMID:24761023

  6. Articulation in Business Education for Secondary and Postsecondary Levels. Accounting Articulation Guide.

    ERIC Educational Resources Information Center

    Formby, Ronnie J.

    Focusing on courses in accounting, this guide is one of a set of four articulation guides designed for articulating between secondary and postsecondary business education courses. (The other three guides focus on courses in typewriting, shorthand, and office procedures.) Each guide presents a general course description, outlines of the major units…

  7. 12 CFR 613.3010 - Financing for processing or marketing operations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... overseeing the policies, business practices, management, and decision-making process of the legal entity; or... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financing for processing or marketing... for processing or marketing operations. (a) Eligible borrowers. A borrower is eligible for financing...

  8. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information Act...

  9. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information Act...

  10. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information Act...

  11. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information Act...

  12. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information Act...

  13. Undergraduate Entrepreneurial Finance Course: Some Curriculum and Pedagogical Perspectives

    ERIC Educational Resources Information Center

    Thapa, Samanta; Chan, Kam C.

    2013-01-01

    Using online survey, we document the opinions of finance professors as to what should be the core content of undergraduate entrepreneurial finance course and the approach to be taken to teach this course. On the core content of the course, the top five topics preferred by the respondents were: Identifying business opportunities and examining their…

  14. A Note for Graphing Calculators in the Fundamental Finance Course

    ERIC Educational Resources Information Center

    Chen, Jeng-Hong

    2011-01-01

    The financial calculator is incorporated in finance education. In class, the instructor shows students how to use the financial calculator's function keys to solve time value of money (TVM) related problems efficiently. The fundamental finance course is required for all majors in the business school. Some students, especially…

  15. 12 CFR 906.10 - Why does the Finance Board have this outreach program?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Why does the Finance Board have this outreach program? 906.10 Section 906.10 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS OPERATIONS Contractor Outreach Program for Businesses Owned by...

  16. 31 CFR 598.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 598.301 Section 598.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... REGULATIONS General Definitions § 598.301 Blocked account; blocked property. The terms blocked account and...

  17. 31 CFR 598.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 598.301 Section 598.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... REGULATIONS General Definitions § 598.301 Blocked account; blocked property. The terms blocked account and...

  18. 31 CFR 598.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 598.301 Section 598.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... REGULATIONS General Definitions § 598.301 Blocked account; blocked property. The terms blocked account and...

  19. 31 CFR 598.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 598.301 Section 598.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... REGULATIONS General Definitions § 598.301 Blocked account; blocked property. The terms blocked account and...

  20. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... Definitions § 510.301 Blocked account; blocked property. The terms blocked account and blocked property shall...

  1. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... Definitions § 510.301 Blocked account; blocked property. The terms blocked account and blocked property shall...

  2. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... Definitions § 510.301 Blocked account; blocked property. The terms blocked account and blocked property shall...

  3. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

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

  4. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges on...

  5. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges on...

  6. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges on...

  7. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges on...

  8. Accruals for HANDI 2000 business management system

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

    Wilson, D.

    The Data Integration 2000 Project will result in an integrated and comprehensive set of functional applications containing core information necessary to support the Project Hanford Management Contract. It is based on the Commercial-Off-The-Shelf product solution with commercially proven business processes. The COTS product solution set, of PassPort and People Soft software, supports finance, supply and chemical management/Material Safety Data Sheet, human resources. Accruals are made at the project level. At the inception of each project, Project Management and the Accounts Payable Group make a mutual decision on whether periodic accrual entries should be made for it.

  9. Business Services and Technology. Advanced Finance Instructional Guide.

    ERIC Educational Resources Information Center

    Eastern Michigan Univ., Ypsilanti.

    This guide contains 15 lesson plans on financial topics for high school students. The lessons cover the following: (1) securities in the U.S. economy; (2) careers in finance; (3) commercial banking interest rates; (4) understanding financial statements; (5) newspaper stock tables; (6) financial institution operations; (7) foundation…

  10. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. The term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a regular basis or as an organized...

  11. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. For purposes of this part, the term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a regular...

  12. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. The term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a regular basis or as an organized...

  13. Considerations when analyzing investment in space transportation business ventures

    NASA Astrophysics Data System (ADS)

    S. Greenberg, Joel

    2000-07-01

    Private sector investment in space transportation, as in most business situations, requires the development of realistic and believable business plans that demonstrate that if an investment is made that there is a reasonable chance that the indicated financial performance will attract the necessary financing. The business plan must also indicate the assumptions upon which the plan rests, and as has become almost second nature to the space transportation industry, the necessary role of the government in risk reduction and/or capital formation [i.e., government actions that are necessary to make the business venture financially attractive]. This paper discusses and describes several factors that must be considered, by both government and industry, when developing a business plan for obtaining financing for space transportation business ventures.

  14. Public Finance Administration. Second Edition.

    ERIC Educational Resources Information Center

    Reed, B. J.; Swain, John W.

    This book is intended for the nonexpert in finance who has a public administration background. It opens with a broad introduction to public finance administration and how this job is related to public budgeting, the practice of public-sector accounting, and the economic concepts of money and value. Issues surrounding public revenue, its sources,…

  15. Mathematics in Finance and Economics: Importance of Teaching Higher Order Mathematical Thinking Skills in Finance

    ERIC Educational Resources Information Center

    Tularam, Gurudeo Anand

    2013-01-01

    This paper addresses the importance of teaching mathematics in business and finance schools of tertiary institutions of Australia. The paper explores the nature of thinking and reasoning required for advancement financial or economic studies involves the use of higher order thinking and creativity skills (HOTS) for teaching in mathematics classes.…

  16. 12 CFR 906.10 - Why does the Finance Board have this outreach program?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Why does the Finance Board have this outreach program? 906.10 Section 906.10 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS OPERATIONS Contractor Outreach Program for Businesses Owned by Minorities, Women, or Individuals With Disabilitie...

  17. Business change process, creativity and the brain: a practitioner's reflective account with suggestions for future research.

    PubMed

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

    Resolution of a critical organizational problem requires the use of carefully selected techniques. This is the work of a management consultant: facilitating a business change process in an organizational setting. Here, an account is provided of a practitioner's reflections on one such case study that demonstrates a structure for a business change process. The reflective account highlights certain affective states and social behaviors that were extracted from participants during the business change process. These affective states and social behaviors are mediated by specific neural networks in the brain that are activated during organizational intervention. By breaking down the process into the affective states and social behaviors highlighted, cognitive neuroscience can be a useful tool for investigating the neural substrates of such intervention. By applying a cognitive neuroscience approach to examine organizational change, it is possible to converge on a greater understanding of the neural substrates of everyday social behavior.

  18. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges on pawn transactions. No pawnbroker may...

  19. Compilation of FY 1997 Air Force General Funds Consolidated Financial Statements at the Defense Finance and Accounting Service Denver Center.

    DTIC Science & Technology

    1998-10-05

    Consolidated Financial Statements to the Air Force Audit Agency. The Defense Finance and Accounting Service Denver Center maintained accounting records and prepared the FY 1997 financial statements for the Air Force. More than $343 billion in total assets was reported at year’s end in these statements, and total revenues for the year exceeded $64 billion. The Air Force Audit Agency disclaimed an opinion on these statements. Additionally, although the Office of Management and Budget does not require budgetary resource reporting until FY 1998, the Air Force

  20. The Games of BIG BUSINESS.

    ERIC Educational Resources Information Center

    Nilson, Jeff

    1983-01-01

    "Big Business" is a series of computer simulations designed to give players a chance to compete in the practical world of business and finance. The basic elements of the simulations and versions designed for home use, middle school students, and high school students are described. (Author/JN)

  1. 13 CFR 108.640 - Requirement to file portfolio financing reports (SBA Form 1031).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to file portfolio financing reports (SBA Form 1031). 108.640 Section 108.640 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Recordkeeping, Reporting, and Examination...

  2. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

  3. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

  4. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign person...

  5. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... corporation, general partners of a limited partnership, or managers of a limited liability company, as... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing... of directors, or otherwise. The period of such Control will be limited to the seventh anniversary of...

  6. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    ERIC Educational Resources Information Center

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  7. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... processed through the account: (a) Are of a personal nature and not for use in supporting or operating a...

  8. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... processed through the account: (a) Are of a personal nature and not for use in supporting or operating a...

  9. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... that each transaction processed through the account: (a) Is of a personal nature and not for use in...

  10. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... that each transaction processed through the account: (a) Is of a personal nature and not for use in...

  11. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... processed through the account: (a) Are of a personal nature and not for use in supporting or operating a...

  12. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting for a qualified business unit of a taxpayer having a different functional currency from the... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. [Reserved] 1...

  13. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    PubMed

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  14. Demystifying the Business Plan Process: An Introductory Guide.

    ERIC Educational Resources Information Center

    Kuratko, Donald F.

    This article is designed as the starting point for writing a business plan. It first describes what a business plan is. These benefits are discussed: financing, increasing knowledge, preventing poor investment, and planning. A brief description follows of the 10 components of a business plan: executive summary; business description; marketing;…

  15. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    ERIC Educational Resources Information Center

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  16. Energy Upgrades at City-Owned Facilities: Understanding Accounting for Energy Efficiency Financing Options. City of Dubuque Case Study

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

    Leventis, Greg; Schiller, Steve; Kramer, Chris

    The city of Dubuque, Iowa, aimed for a twofer — lower energy costs for public facilities and reduced air emissions. To achieve that goal, the city partnered with the Iowa Economic Development Authority to establish a revolving loan fund to finance energy efficiency and other energy projects at city facilities. But the city needed to understand approaches for financing energy projects to achieve both of their goals in a manner that would not be considered debt — in this case, obligations booked as a liability on the city’s balance sheet. With funding from the U.S. Department of Energy’s Climate Actionmore » Champions Initiative, Lawrence Berkeley National Laboratory (Berkeley Lab) provided technical assistance to the city to identify strategies to achieve these goals. Revolving loans use a source of money to fund initial cost-saving projects, such as energy efficiency investments, then use the repayments and interest from these loans to support subsequent projects. Berkeley Lab and the city examined two approaches to explore whether revolving loans could potentially be treated as non-debt: 1) financing arrangements containing a non-appropriation clause and 2) shared savings agreements. This fact sheet discusses both, including considerations that may factor into their treatment as debt from an accounting perspective.« less

  17. 31 CFR 103.20 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... immediate attention, such as ongoing money laundering schemes, the money services business shall immediately... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reports by money services businesses of suspicious transactions. 103.20 Section 103.20 Money and Finance: Treasury Regulations Relating to...

  18. Mukhabarah as Sharia Financing Model in Beef Cattle Farm Entrepise

    NASA Astrophysics Data System (ADS)

    Asnawi, A.; Amrawaty, A. A.; Nirwana

    2018-02-01

    Financing constraints on beef cattle farm nowadays have received attention by the government through distributed various assistance programs and program loans through implementing banks. The existing financing schemes are all still conventional yet sharia-based. The purpose of this research is to formulate financing pattern for sharia beef cattle farm. A qualitative and descriptive approach is used to formulate the pattern by considering the profit-sharing practices of the beef cattle farmers. The results of this study have formulated a financing pattern that integrates government, implementing banks, beef cattle farmers group and cooperative as well as breeders as its members. This pattern of financing is very accommodating of local culture that develops in rural communities. It is expected to be an input, especially in formulating a business financing policy Sharia-based beef cattle breeding.

  19. 7 CFR 1738.19 - Facilities financed.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... broadband loans to finance broadband facilities leased under the terms of a capital lease as defined in... under the terms of an operating lease as defined in generally accepted accounting principles. (c) RUS... applicant. (e) RUS will not make a broadband loan to finance the following items: (1) Customer terminal...

  20. 12 CFR 906.13 - How does the Finance Board oversee and monitor the outreach program?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false How does the Finance Board oversee and monitor the outreach program? 906.13 Section 906.13 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS OPERATIONS Contractor Outreach Program for Businesses...

  1. 31 CFR 542.515 - Operation of accounts authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Operation of accounts authorized. 542.515 Section 542.515 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... transactions processed through the account: (a) Are of a personal nature and not for use in supporting or...

  2. An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

    ERIC Educational Resources Information Center

    Saracina, Tara H.

    2012-01-01

    The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

  3. Interministerial Order No. 6498/89 of 28 November 1989 creating renewable Financing Account attached to the Directorate of Waters and Forests and the Provincial Offices of Waters and Forests concerned with the project Management and Protection of Forests.

    PubMed

    1989-01-01

    This Madagascar Order creates a Renewable Financing Account to finance the activities of the Management and Protection of Forests project. The Account is to pay the expenses of the project in sums set out in the Order for the various parts of the project. Further provisions of the Decree describe the duties of the manager of the Account.

  4. 13 CFR 107.640 - Requirement to file Portfolio Financing Reports (SBA Form 1031).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to file Portfolio... Licensees Reporting Requirements for Licensees § 107.640 Requirement to file Portfolio Financing Reports... Portfolio Financing Report on SBA Form 1031 within 30 days of the closing date. ...

  5. Financing the Business. Unit 11. Level 2. Instructor Guide. PACE: Program for Acquiring Competence in Entrepreneurship. Third Edition. Research & Development Series No. 302-11. Series No. 302-11.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This instructor guide for a unit on business financing in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 2 of learning--planning for…

  6. 12 CFR 1272.4 - Commencement of new business activities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Commencement of new business activities. 1272.4 Section 1272.4 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.4 Commencement of new business activities. A Bank may commence a new business...

  7. 12 CFR 906.13 - How does the Finance Board oversee and monitor the outreach program?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false How does the Finance Board oversee and monitor the outreach program? 906.13 Section 906.13 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS OPERATIONS Contractor Outreach Program for Businesses Owned by Minorities, Women, or Individuals...

  8. 48 CFR 32.207 - Administration and payment of commercial financing payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... contractual information, and the account(s) (see 32.206(d)) to be charged for the payment. (c) Management of... of commercial financing payments. 32.207 Section 32.207 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Commercial Item...

  9. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. business. 800.226 Section 800... TAKEOVERS BY FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity... organized under the laws of a foreign state and is wholly owned and controlled by a foreign national. It...

  10. Using the Community Reinvestment Act To Help Finance Initiatives for Children, Families and Communities. Financing Strategy Brief.

    ERIC Educational Resources Information Center

    Gruenstein, Debbie

    The Community Reinvestment Act (CRA) is designed to encourage banks and thrifts to meet the financial credit and service needs of low- and moderate-income neighborhoods, requiring that lenders use their private-sector resources to meet the financing needs of all communities in which lenders conduct business. This brief outlines several types of…

  11. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

    ERIC Educational Resources Information Center

    Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

    2007-01-01

    This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

  12. 12 CFR 1272.4 - Commencement of new business activities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 9 2013-01-01 2013-01-01 false Commencement of new business activities. 1272.4 Section 1272.4 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.4 Commencement of new business activities. A Bank may commence a new business activity: (a...

  13. 12 CFR 1272.4 - Commencement of new business activities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Commencement of new business activities. 1272.4 Section 1272.4 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.4 Commencement of new business activities. A Bank may commence a new business activity: (a...

  14. Personal Finance Education in Recessionary Times

    ERIC Educational Resources Information Center

    Hite, Nancy Groneman; Slocombe, Thomas Edwin; Railsback, Barbara; Miller, Donald

    2011-01-01

    The authors report the status of personal financial education in light of the recent economic crisis from the perspective of secondary school business teachers. Results showed that in the state of Kansas, 20% of the schools required a personal finance course prior to high school graduation, with 12% considering such a requirement. The recession…

  15. 31 CFR 598.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 598.301 Section 598.301 Money and Finance: Treasury Regulations Relating to Money and Finance... REGULATIONS General Definitions § 598.301 Blocked account; blocked property. The terms blocked account and blocked property mean any account or property subject to § 598.202 held in the name of a specially...

  16. Banking/Finance Supplement to the California Business Program Guide.

    ERIC Educational Resources Information Center

    Cary, Judie; And Others

    This supplement to the California Business Education Program Guide for Office and Distributive Occupations is designed to assist office education teachers of secondary, postsecondary, and adult students to update their business education curricula in light of new technology and increasing demand for skilled office workers. Focusing on banking and…

  17. Business Incubators: A Review. Digest Number 97-4.

    ERIC Educational Resources Information Center

    Schuyler, Gwyer

    A business incubator is an organization of services designed to nurture new businesses. Services that can be offered include management assistance, access to financing, business or technical support services, and shared office services. In 1997, 550 incubators served more than 13,000 clients, affiliates, and graduates. More than 80 percent of the…

  18. 78 FR 39820 - Notice Seeking Exemption Under the Small Business Investment Act, Conflicts of Interest

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-02

    ... Seeking Exemption Under the Small Business Investment Act, Conflicts of Interest Notice is hereby given... Section 107.730, Financings which Constitute Conflicts of Interest of the Small Business Administration...'s equity. Therefore this transaction is considered a financing constituting a conflict of interest...

  19. Small Business Health Information Technology Financing Act

    THOMAS, 111th Congress

    Rep. Dahlkemper, Kathleen A. [D-PA-3

    2009-06-24

    Senate - 11/19/2009 Received in the Senate and Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  20. 76 FR 59767 - Plexus Fund II, L.P.; Notice Seeking Exemption Under Section 312 of the Small Business Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-27

    ..., Financings which Constitute Conflicts of Interest of the Small Business Administration (``SBA'') Rules and Regulations (13 CFR 107.730). Plexus II, L.P., proposes to provide debt security financing to Project Empire... the Small Business Investment Act of 1958, as amended (``the Act''), in connection with the financing...

  1. Follow the money: There's no business like the ed. business...

    PubMed

    Levine, Murray; Levine, Adeline G

    2014-07-01

    The debate about charter schools and public schools has been conducted on an ideological level. However, the ideological argument obscures the ongoing transfer of public funds to private use, the creation of business and investment opportunities, and the effects of the private enterprise model on education. In the current two-part article, the authors discuss charter schools and finances. Part 1 concerns charter schools and management organizations. Part 2 focuses on charter schools as business investments. Throughout, the authors link the information to effects on education.

  2. Operations system administration plan for HANDI 2000 business management system

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

    Adams, D.E.

    The Hanford Data Integration 2000 (HANDI 2000) Project will result in an integrated and comprehensive set of functional applications containing core information necessary to support the Project Hanford Management Contract (PHMC). It is based on the Commercial-Off-The-Shelf (COTS) product solution with commercially proven business processes. This includes systems that support finance, supply, chemical management, human resources and payroll activities on the Hanford Site. The Passport (PP) software is an integrated application for Accounts Payable, Contract Management, Inventory Management, Purchasing, and Material Safety Data Sheets (MSDS). The PeopleSoft (PS) software is an integrated application for General Ledger, Project Costing, Human Resources,more » Payroll, Benefits, and Training. The implementation of this set of products, as the first deliverable of the HANDI 2000 Project, is referred to as Business Management System (BMS) and MSDS.« less

  3. Small Business and Minority Contracting with the U.S. Government.

    DTIC Science & Technology

    1982-09-01

    business tends to be marginally capitalized, generally with expensive short term financing (Hol lander, 1968). 3. Small business management is characterized...Forces of Small Business ." Journal of Small Business Management , January 1977, p. 30. Chism, David Meredith. A Critical Analysis of the Small Business ...Steinmetz, Lawrence L.; Kline, John B.; and Stegall, Donald P. Managing the Small Business . Homewood, lI].: Irwin, Inc.,

  4. Financing, Overhead, and Profit: An In-Depth Discussion of Costs Associated with Third-Party Financing of Residential and Commercial Photovoltaic Systems

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

    Feldman, D.; Friedman, B.; Margolis, R.

    Previous work quantifying the non-hardware balance-of-system costs -- or soft costs -- associated with building a residential or commercial photovoltaic (PV) system has left a significant portion unsegmented in an 'other soft costs' category. This report attempts to better quantify the 'other soft costs' by focusing on the financing, overhead, and profit of residential and commercial PV installations for a specific business model. This report presents results from a bottom-up data-collection and analysis of the upfront costs associated with developing, constructing, and arranging third-party-financed residential and commercial PV systems. It quantifies the indirect corporate costs required to install distributed PVmore » systems as well as the transactional costs associated with arranging third-party financing.« less

  5. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Limitations on the imposition of finance... imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace... impose finance charges as a result of the loss of a grace period on a credit card account under an open...

  6. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Limitations on the imposition of finance... imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace... impose finance charges as a result of the loss of a grace period on a credit card account under an open...

  7. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Reports by money services businesses of suspicious transactions. 1022.320 Section 1022.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY...

  8. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Reports by money services businesses of suspicious transactions. 1022.320 Section 1022.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY...

  9. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Reports by money services businesses of suspicious transactions. 1022.320 Section 1022.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY...

  10. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports by money services businesses of suspicious transactions. 1022.320 Section 1022.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY...

  11. Financing and cash flow management for the medical group practice.

    PubMed

    Bert, Andrew J

    2008-01-01

    The expansion of a medical group practice and the addition of ancillary services require a substantial cash outlay. Obtaining proper financing to complete a successful expansion is a process that takes time, and there are critical steps that must be followed. The group's business objectives must be presented properly by developing a business plan detailing the practice and goals associated with the desired expansion. This article discusses some of the key elements that are essential in creating an overall effective business plan for the group medical practice.

  12. Internet Resources for Reference: Finance and Investment.

    ERIC Educational Resources Information Center

    Mai, Brent Alan

    1997-01-01

    When called upon to aid in filtering through finance and investment information on the Internet, the business librarian is also faced with knowing what is available and how to find it. Web sites are identified that provide information about stocks and their exchanges, mutual funds, bonds, company annual reports, and taxes. (Author/AEF)

  13. Developing the Reflective Practitioner: Placement and the Ways of Knowing of Business and Accounting Undergraduates

    ERIC Educational Resources Information Center

    Lucas, Ursula; Tan, Phaik Leng

    2014-01-01

    This study aims to identify how students' epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprise 32 semi-structured interviews with 17 business and accounting students at a UK university. Findings show that the taking of responsibility is the key…

  14. Burden of Health Care Costs: Businesses, Households, and Governments, 1987-2000

    PubMed Central

    Cowan, Cathy A.; McDonnell, Patricia A.; Levit, Katharine R.; Zezza, Mark A.

    2002-01-01

    In this article, we estimate expenditures by businesses, households, and governments in providing financing for health care for 1987-2000 and track measures of burden that these costs impose. Although burden measures for businesses and the Federal Government have stabilized or improved since 1993, measures of burden for State and local governments are deteriorating slightly—a situation that is likely to worsen in the near future. As health care spending accelerates and an economywide recession seems imminent, businesses, households, and governments that finance health care will face renewed health cost pressures on their revenue and income. PMID:12500353

  15. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR...

  16. Financing Postsecondary Education in the 1980's.

    ERIC Educational Resources Information Center

    Harcleroad, Fred F., Ed.

    Proceedings of a conference on financing postsecondary education in the 1980s, sponsored by the Center for the Study of Higher Education of the University of Arizona in close collaboration with the Education Commission of the States and the National Association of College and University Business Officers, are presented. Contents are as follows:…

  17. Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

    ERIC Educational Resources Information Center

    Carthey, Joseph H.

    A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

  18. Banking on Solar: Debt Finance in Today's Distributed Market (Poster)

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

    Louder, T.

    Over the last two years, several entities - from banks to credit unions to solar finance companies -have rolled out distributed solar-specific loan programs in the United States. These solar-specific loans are a distinct loan in that the underwriting, loan terms, lender security interest, and other programmatic aspects are designed exclusively for the financing of solar installations. Until recently, loan financing for distributed solar installations was largely through home equity loans, commercial loans, and other standardized loan products available to homeowners and businesses for general expenditures. However, as the U.S. solar market matures, so too are its financing options, andmore » solar-specific loans stand to gain market share. This poster was presented at the Solar Power International conference in Las Vegas, NV in October 2014.« less

  19. Financing strategic healthcare facilities: the growing attraction of alternative capital.

    PubMed

    Zismer, Daniel K; Fox, James; Torgerson, Paul

    2013-05-01

    Community health system leaders often dismiss use of alternative capital to finance strategic facilities as being too expensive and less strategically useful, preferring to follow historical precedent and use tax-exempt bonding to finance such facilities. Proposed changes in accounting rules should cause third-party-financed facility lease arrangements to be treated similarly to tax-exempt debt financings with respect to the income statement and balance sheet, increasing their appeal to community health systems. An in-depth comparison of the total costs associated with each financing approach can help inform the choice of financing approaches by illuminating their respective advantages and disadvantages.

  20. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock. An...

  1. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do business...

  2. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do business...

  3. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do business...

  4. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do business...

  5. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do business...

  6. 31 CFR 208.6 - General account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  7. An Analysis of and a Prescription for the Capital Improvement Programming Process for Small Cities.

    DTIC Science & Technology

    1980-12-01

    thorough analysis and discussion in texts re- lating to business finance, managerial finance, and management accounting . The most notable (that is, the...Theory of the Firm, Prentice-Hall, 1963. DeMoville, W., "Capital Budgeting in Municipalities," Management Accounting , v. 59, no. 1, p. 17-20, 28, July...involves the use of the present value technique. This technique is adequately explained in the literature of basic business finance and management

  8. The business case for quality.

    PubMed

    Boehler, Richard; Hardesty, Daniel; Gonzales, Eva; Kasnetz, Karen

    2009-10-01

    Among the lessons St. Joseph Medical Center learned in implementing a diabetes care management program were that: There is a sound business case for quality with such a program. A sound business plan based on a track record of accomplishments by other organizations is key to gaining clinician buy-in. Deploying dwindling resources to simultaneously improve care and the organization's bottom line requires collaboration between clinicians and finance.

  9. Energy storage financing :

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

    Baxter, Richard

    Project financing is emerging as the linchpin for the future health, direction, and momentum of the energy storage industry. Market leaders have so far relied on selffunding or captive lending arrangements to fund projects. New lenders are proceeding hesitantly as they lack a full understanding of the technology, business, and credit risks involved in this rapidly changing market. The U.S. Department of Energy is poised to play a critical role in expanding access to capital by reducing the barriers to entry for new lenders, and providing trusted analytical benchmarks to better judge and price the risk in systematic ways.

  10. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281.8...

  11. Health spending and ability to pay: Business, individuals, and government

    PubMed Central

    Levit, Katharine R.; Freeland, Mark S.; Waldo, Daniel R.

    1989-01-01

    Health care spending has grown almost twice as fast as has the gross national product since 1965. Various parties in the health care financing arena have been affected to different degrees by this rising health care spending. As discussed in this article, households, businesses, and government all have had to devote increasing shares of their resources to financing health care. Although businesses have been increasingly burdened, either directly or through higher insurance premiums and Medicare taxes, that burden is less than is popularly believed. PMID:10313090

  12. Improving business IQ in medicine through mentorship and education.

    PubMed

    Hill, Austin D

    2014-09-01

    Business intelligence in the field of medicine, particularly with physicians, has been an abstract concept at best with no objective metric. Furthermore, in many arenas, it was taboo for medical students, residents, and physicians to discuss the business and finances of their work for fear that it would interfere with their sacred duties as health care providers. There has been a substantial shift in this philosophy over the last few decades with the growth and evolution of the health care industry in the United States. In 2012, health care expenditures accounted for 17.2% of the United States Gross Domestic Product, averaging $8915 per person. The passage of the Affordable Care Act in March of 2010 sent a clear message to all that change is coming, and it is more important now than ever to have physician leaders whose skills and knowledge in business, management, and health care law rival their acumen within their medical practice. Students, residents, and fellows all express a desire to gain more business knowledge throughout their education and training, but many do not know where to begin or have access to programs that can further their knowledge. Whether you are an employed or private practice physician, academic or community based, improving your business intelligence will help you get a seat at the table where decisions are made and give you the skills to influence those decisions.

  13. Financing Renewable Energy Projects in Developing Countries: A Critical Review

    NASA Astrophysics Data System (ADS)

    Donastorg, A.; Renukappa, S.; Suresh, S.

    2017-08-01

    Access to clean and stable energy, meeting sustainable development goals, the fossil fuel dependency and depletion are some of the reasons that have impacted developing countries to transform the business as usual economy to a more sustainable economy. However, access and availability of finance is a major challenge for many developing countries. Financing renewable energy projects require access to significant resources, by multiple parties, at varying points in the project life cycles. This research aims to investigate sources and new trends in financing RE projects in developing countries. For this purpose, a detail and in-depth literature review have been conducted to explore the sources and trends of current RE financial investment and projects, to understand the gaps and limitations. This paper concludes that there are various internal and external sources of finance available for RE projects in developing countries.

  14. Academic Discipline and Personal Finance Instruction in High School

    ERIC Educational Resources Information Center

    Loibl, Cäzilia; Fisher, Patti J.

    2013-01-01

    Despite public support for personal finance instruction in high school, its effectiveness has not been firmly established. The current study investigates instructional approaches as a reason for these inconsistent outcomes by comparing survey responses of business education, family and consumer sciences, and social studies/economics teachers. The…

  15. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Limitations on the imposition of finance... Accounts and Open-End Credit Offered to College Students § 226.54 Limitations on the imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace period. (1...

  16. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Limitations on the imposition of finance... Accounts and Open-End Credit Offered to College Students § 226.54 Limitations on the imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace period. (1...

  17. A business model for managing system change through strategic financing and performance indicators: a case study.

    PubMed

    Armstrong, Mary I; Milch, Heidi; Curtis, Peter; Endress, Phillip

    2012-06-01

    This article describes how a system of care operated by a county government agency used a fiscal crisis as the opportunity to reform its children's system. A cross-system response to the crisis is outlined that includes a system of care framework coupled with a business model, inter-departmental collaboration and leadership, the use of strategic reinvestment strategies, and a quality improvement system that focuses on key indicators. Implementation of the system change is described with a specific focus on cross-system entry points, financing strategies that re-allocate funds from deep-end programs to community-based services, and management oversight through the use of performance indicators to monitor and support effectiveness. This article examines the results of the system change, including the diversion of youth from system penetration, the reduction in residential treatment bed days, the re-allocation of these savings to community-based services, and the outcomes of children who were diverted from residential care and served in the community. The article offers a number of recommendations for other communities contemplating system change.

  18. SMALL BUSINESS: Status of Small Disadvantaged Business Certifications

    DTIC Science & Technology

    2001-01-01

    Management and Budget. We will also make copies available to others on request.Page 13 GAO-01-273 Small Business If you have questions regarding this...GAO United States General Accounting OfficeReport to Congressional RequestersJanuary 2001 SMALL BUSINESS Status of Small Disadvantaged Business ...34) Title and Subtitle SMALL BUSINESS Status of Small Disadvantaged Business Certifications Contract or Grant Number Program Element Number Authors

  19. Assessment of the Business Administration and Business Management Programs.

    ERIC Educational Resources Information Center

    Forestieri, Kathleen; Karlen, Janice; Coiro, Robert; Gabriel, Theodore; Leff, Elaine; Silverman, Barry; Wertheimer, David

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its business and administration and business management programs report, and includes the following items: (1) a description of the mission and goals of the Department of Accounting and Managerial Studies;…

  20. 12 CFR 980.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... business activities. 980.2 Section 980.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with the...

  1. 12 CFR 980.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... business activities. 980.2 Section 980.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with the...

  2. 12 CFR 1272.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... business activities. 1272.2 Section 1272.2 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with the procedures set...

  3. 12 CFR 1272.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... business activities. 1272.2 Section 1272.2 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with the procedures set...

  4. 12 CFR 1272.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... business activities. 1272.2 Section 1272.2 Banks and Banking FEDERAL HOUSING FINANCE AGENCY FEDERAL HOME LOAN BANKS NEW BUSINESS ACTIVITIES § 1272.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with the procedures set...

  5. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS...

  6. 31 CFR 545.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 545.301 Section 545.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TALIBAN (AFGHANISTAN) SANCTIONS...

  7. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  8. Small Business Financing and Investment Act of 2009

    THOMAS, 111th Congress

    Rep. Schrader, Kurt [D-OR-5

    2009-10-20

    Senate - 11/02/2009 Received in the Senate and Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  9. Leasing instruments of high-rise construction financing

    NASA Astrophysics Data System (ADS)

    Aleksandrova, Olga; Ivleva, Elena; Sukhacheva, Viktoria; Rumyantseva, Anna

    2018-03-01

    The leasing sector of the business economics is expanding. Leasing instruments for high-rise construction financing allow to determine the best business behaviour in the leasing economy sector, not only in the sphere of transactions with equipment and vehicles. Investments in high-rise construction have a multiplicative effect. It initiates an active search and leasing instruments use in the economic behaviour of construction organizations. The study of the high-rise construction sector in the structure of the leasing market participants significantly expands the leasing system framework. The scheme of internal and external leasing process factors influence on the result formation in the leasing sector of economy is offered.

  10. 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…

  11. Health financing options for Fiji's health system.

    PubMed

    Pande, Madhukar

    2003-09-01

    Fiji is currently implementing health care reforms with the first phase of reforms focusing on decentralization of the health system. Part of this effort focuses on looking at financing options. Some options for financing health care include private health insurance, social insurance, community financing, user-pays system (out-of-pocket), health savings accounts, government taxation and subsidies, and overseas loans and aid funding. This paper addresses all these options in detail and provides an analysis into each of these options relevance to Fiji and in some instances to other nations in the South Pacific region. Given the relative small populations of Fiji and its neighbouring nations, a regional approach to financing could prove more viable in the longer-term, however political, social, economic, legal and cultural issues will need to seriously explored.

  12. Production roll out plan for HANDI 2000 business management system

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

    Adams, D.E.

    The Hanford Data Integration 2000 (HANDI 2000) Project will result in an integrated and comprehensive set of functional applications containing core information necessary to support the Project Hanford Management Contract (PHMC). It is based on the Commercial-Off-The-Shelf (COTS) product solution with commercially proven business processes. The COTS product solution set, of Passport (PP) and PeopleSoft (PS) software, supports finance, supply, human resources, and payroll activities under the current PHMC direction. The PP software is an integrated application for Accounts Payable, Contract Management, Inventory Management, Purchasing and Material Safety Data Sheets (MSDS). The PS software is an integrated application for Projects,more » General Ledger, Human Resources Training, Payroll, and Base Benefits. This set of software constitutes the Business Management System (BMS) and MSDS, a subset of the HANDI 2000 suite of systems. The primary objective of the Production Roll Out Plan is to communicate the methods and schedules for implementation and roll out to end users of BMS.« less

  13. To Own or Lease Solar: Understanding Commercial Retailers' Decisions to Use Alternative Financing Models

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

    Feldman, David; Margolis, Robert

    This report examines the tradeoffs among financing methods for businesses installing onsite photovoltaics (PV). We present case studies of PV financing strategies used by two large commercial retailers that have deployed substantial U.S. PV capacity: IKEA, which owns its PV, and Staples, which purchases power generated from onsite PV systems through power purchase agreements (PPAs). We also analyze the financial considerations that influence any company's choice of PV financing strategy. Our goal in this report is to clarify the financial and institutional costs and benefits of financing strategies and to inform other companies that are considering launching or expanding similarmore » PV programs.« less

  14. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281...

  15. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Accounts for disaster victims. 208.11 Section 208.11 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...

  16. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE...

  17. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

  18. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

  19. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS REGULATIONS...

  20. 31 CFR 546.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 546.302 Section 546.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DARFUR SANCTIONS REGULATIONS General...

  1. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281...

  2. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES...

  3. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA SANCTIONS REGULATIONS General...

  4. 31 CFR 547.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 547.302 Section 547.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO...

  5. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  6. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... any understanding, agreement, or cross dealing, reciprocal or circular arrangement). (3) Borrow money... NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies... Associates must not, directly or indirectly: (1) Borrow money from any Person described in paragraph (a)(3...

  7. 76 FR 20087 - Proposed Collection; Comment Request; State Small Business Credit Initiative Allocation Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-11

    ... programs that leverage private lending to help finance small businesses and manufacturers that are... DEPARTMENT OF THE TREASURY Proposed Collection; Comment Request; State Small Business Credit Initiative Allocation Agreement AGENCY: Departmental Offices, Small Business Lending Funds, Treasury. ACTION...

  8. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES TAYLOR...

  9. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES TAYLOR...

  10. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES TAYLOR...

  11. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES TAYLOR...

  12. 31 CFR 547.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 547.302 Section 547.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  13. 31 CFR 547.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 547.302 Section 547.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  14. 31 CFR 547.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 547.302 Section 547.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  15. 31 CFR 547.302 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 547.302 Section 547.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS...

  16. Innovations in Wind and Solar PV Financing

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

    Cory, K.; Coughlin, J.; Jenkin, T.

    2008-02-01

    There is growing national interest in renewable energy development based on the economic, environmental, and security benefits that these resources provide. Historically, greater development of our domestic renewable energy resources has faced a number of hurdles, primarily related to cost, regulation, and financing. With the recent sustained increase in the costs and associated volatility of fossil fuels, the economics of renewable energy technologies have become increasingly attractive to investors, both large and small. As a result, new entrants are investing in renewable energy and new business models are emerging. This study surveys some of the current issues related to windmore » and solar photovoltaic (PV) energy project financing in the electric power industry, and identifies both barriers to and opportunities for increased investment.« less

  17. 76 FR 60600 - Proposed Collection; Comment Request for Supplemental Quarterly Report (Small Business Lending...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... should be directed to Manager (Communications, Research and External Affairs), Small Business Lending... (Small Business Lending Fund, SBLF) AGENCY: Office of Domestic Finance, Treasury. [[Page 60601

  18. 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…

  19. Benefits of Collaborative Finance Research in Business Schools

    ERIC Educational Resources Information Center

    Kao, Robert

    2012-01-01

    Collaboration in business research provides outcomes and results that are more efficient than those due to individual efforts. The integration of diverse environments and disciplines often generates creative ideas. Collaboration increases the quality of research and effectiveness of discoveries, and promotes the dissemination of knowledge. Cases…

  20. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  1. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  2. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  3. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  4. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be disclosed...

  5. 75 FR 63110 - Small Business Investment Companies-Conflicts of Interest and Investment of Idle Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... SMALL BUSINESS ADMINISTRATION 13 CFR Part 107 RIN 3245-AF56 Small Business Investment Companies--Conflicts of Interest and Investment of Idle Funds AGENCY: U.S. Small Business Administration. ACTION... small business investment company (SBIC) from providing financing to an Associate, as defined in the...

  6. Financing universal coverage in Malaysia: a case study.

    PubMed

    Chua, Hong Teck; Cheah, Julius Chee Ho

    2012-01-01

    One of the challenges to maintain an agenda for universal coverage and equitable health system is to develop effective structuring and management of health financing. Global experiences with different systems of health financing suggests that a strong public role in health financing is essential for health systems to protect the poor and health systems with the strongest state role are likely the more equitable and achieve better aggregate health outcomes. Using Malaysia as a case study, this paper seeks to evaluate the progress and capacity of a middle income country in terms of health financing for universal coverage, and also to highlight some of the key underlying health systems challenges.The WHO Health Financing Strategy for the Asia Pacific Region (2010-2015) was used as the framework to evaluate the Malaysian healthcare financing system in terms of the provision of universal coverage for the population, and the Malaysian National Health Accounts (2008) provided the latest Malaysian data on health spending. Measuring against the four target indicators outlined, Malaysia fared credibly with total health expenditure close to 5% of its GDP (4.75%), out-of-pocket payment below 40% of total health expenditure (30.7%), comprehensive social safety nets for vulnerable populations, and a tax-based financing system that fundamentally poses as a national risk-pooled scheme for the population.Nonetheless, within a holistic systems framework, the financing component interacts synergistically with other health system spheres. In Malaysia, outmigration of public health workers particularly specialist doctors remains an issue and financing strategies critically needs to incorporate a comprehensive workforce compensation strategy to improve the health workforce skill mix. Health expenditure information is systematically collated, but feedback from the private sector remains a challenge. Service delivery-wise, there is a need to enhance financing capacity to expand preventive

  7. Financing Universal Coverage in Malaysia: a case study

    PubMed Central

    2012-01-01

    One of the challenges to maintain an agenda for universal coverage and equitable health system is to develop effective structuring and management of health financing. Global experiences with different systems of health financing suggests that a strong public role in health financing is essential for health systems to protect the poor and health systems with the strongest state role are likely the more equitable and achieve better aggregate health outcomes. Using Malaysia as a case study, this paper seeks to evaluate the progress and capacity of a middle income country in terms of health financing for universal coverage, and also to highlight some of the key underlying health systems challenges. The WHO Health Financing Strategy for the Asia Pacific Region (2010-2015) was used as the framework to evaluate the Malaysian healthcare financing system in terms of the provision of universal coverage for the population, and the Malaysian National Health Accounts (2008) provided the latest Malaysian data on health spending. Measuring against the four target indicators outlined, Malaysia fared credibly with total health expenditure close to 5% of its GDP (4.75%), out-of-pocket payment below 40% of total health expenditure (30.7%), comprehensive social safety nets for vulnerable populations, and a tax-based financing system that fundamentally poses as a national risk-pooled scheme for the population. Nonetheless, within a holistic systems framework, the financing component interacts synergistically with other health system spheres. In Malaysia, outmigration of public health workers particularly specialist doctors remains an issue and financing strategies critically needs to incorporate a comprehensive workforce compensation strategy to improve the health workforce skill mix. Health expenditure information is systematically collated, but feedback from the private sector remains a challenge. Service delivery-wise, there is a need to enhance financing capacity to expand

  8. A Career Story Approach to Management, Business, and Financial Occupations

    ERIC Educational Resources Information Center

    Brott, Pamelia E.

    2012-01-01

    Business, management, and financial occupations are found in organizations in which individuals direct activities and perform tasks related to business and finance. The career cluster includes 144 occupational titles across 57% of the 23 major Standard Occupational Classification groups, with almost half of the occupations considered "bright…

  9. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT...

  10. 77 FR 20292 - Small Business Investment Companies-Conflicts of Interest and Investment of Idle Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... SMALL BUSINESS ADMINISTRATION 13 CFR Part 107 RIN 3245-AF56 Small Business Investment Companies--Conflicts of Interest and Investment of Idle Funds AGENCY: U.S. Small Business Administration. ACTION: Final... business investment company (SBIC) from providing financing to an Associate, as defined in the rules...

  11. Healthy Business and Creative Partnerships Strengthen Quality Early Care and Education

    ERIC Educational Resources Information Center

    Schlueter, Heidi H.

    2010-01-01

    First Children's Finance is a national nonprofit organization located in Minneapolis, Minnesota, whose work strives to break the cycle of poverty, starting with those who care for and educate the nation's youngest citizens--child care businesses. First Children's Finance asks the question: How do Americans talk about providing quality child care…

  12. 31 CFR 515.546 - Accounts of Cuban sole proprietorships.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Accounts of Cuban sole proprietorships. 515.546 Section 515.546 Money and Finance: Treasury Regulations Relating to Money and Finance... proprietorships. Specific licenses are issued unblocking sole proprietorships established under the laws of Cuba...

  13. 31 CFR 515.546 - Accounts of Cuban sole proprietorships.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Accounts of Cuban sole proprietorships. 515.546 Section 515.546 Money and Finance: Treasury Regulations Relating to Money and Finance... proprietorships. Specific licenses are issued unblocking sole proprietorships established under the laws of Cuba...

  14. 31 CFR 515.546 - Accounts of Cuban sole proprietorships.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Accounts of Cuban sole proprietorships. 515.546 Section 515.546 Money and Finance: Treasury Regulations Relating to Money and Finance... proprietorships. Specific licenses are issued unblocking sole proprietorships established under the laws of Cuba...

  15. 31 CFR 515.546 - Accounts of Cuban sole proprietorships.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Accounts of Cuban sole proprietorships. 515.546 Section 515.546 Money and Finance: Treasury Regulations Relating to Money and Finance... proprietorships. Specific licenses are issued unblocking sole proprietorships established under the laws of Cuba...

  16. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  17. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  18. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  19. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business....463 Regulatory accounting—What are SBA's regulatory accounting requirements for SBA Supervised Lenders...

  20. Business Plan for the Southwest Regional Spaceport: Executive Summary

    NASA Technical Reports Server (NTRS)

    1997-01-01

    A proposal for a commercial, full-service launch, tracking, and recovery complex for Reusable Launch Vehicles in New Mexico is presented. Vision, mission, business definition, competitive advantages, and business approach are formulated. Management plan and team structure are detailed, and anticipated market is described. Finance and marketing plans are presented. Financial analysis is performed.

  1. 48 CFR 832.202-4 - Security for Government financing.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accepted accounting principles and must be audited and certified by an independent public accountant or an... for Government financing. An offeror's financial condition may be considered adequate security to... offeror's financial condition, the contracting officer may obtain, to the extent required, the following...

  2. Loans to state and local development companies--Small Business Administration. Proposed rulemaking.

    PubMed

    1983-03-07

    SBA proposes to amend 13 CFR 108.503--4(c) to limit SBA participation with tax-exempt financing under the program authorized by section 503 of the Small Business Investment Act, 15 U.S.C. 697. Under the proposed rule, SBA would participate in the financing of a project which is also financed by tax-exempt obligations provided the repayment of the proceeds of SBA guaranteed financing is not subordinate to the repayment of the tax-exempt financing. This amendment would be in accordance with existing Federal policy which prohibits Federal agencies from directly or indirectly providing a guarantee to tax-exempt obligations.

  3. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... FEDERAL PROPERTY MANAGEMENT REGULATIONS AVIATION, TRANSPORTATION, AND MOTOR VEHICLES 39-INTERAGENCY FLEET..., and operation of fleet management systems. (b) When an agency other than GSA operates an interagency fleet management system, the financing and accounting methods shall be developed by GSA in cooperation...

  4. Small Business Health Information Technology Financing Act of 2009

    THOMAS, 111th Congress

    Sen. Kerry, John F. [D-MA

    2009-11-10

    Senate - 11/10/2009 Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  5. Informal payments and the financing of health care in developing and transition countries.

    PubMed

    Lewis, Maureen

    2007-01-01

    Informal, under-the-table payments to public health care providers are increasingly viewed as a critically important source of health care financing in developing and transition countries. With minimal funding levels and limited accountability, publicly financed and delivered care falls prey to illegal payments, which require payments that can exceed 100 percent of a country's median income. Methods to address the abuse include establishing official fees, combined with improved oversight and accountability for public health care providers, and a role for communities in holding providers accountable.

  6. Evolution Model and Simulation of Profit Model of Agricultural Products Logistics Financing

    NASA Astrophysics Data System (ADS)

    Yang, Bo; Wu, Yan

    2018-03-01

    Agricultural products logistics financial warehousing business mainly involves agricultural production and processing enterprises, third-party logistics enterprises and financial institutions tripartite, to enable the three parties to achieve win-win situation, the article first gives the replication dynamics and evolutionary stability strategy between the three parties in business participation, and then use NetLogo simulation platform, using the overall modeling and simulation method of Multi-Agent, established the evolutionary game simulation model, and run the model under different revenue parameters, finally, analyzed the simulation results. To achieve the agricultural products logistics financial financing warehouse business to participate in tripartite mutually beneficial win-win situation, thus promoting the smooth flow of agricultural products logistics business.

  7. 31 CFR 212.7 - Notice to the account holder.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Notice to the account holder. 212.7 Section 212.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... readily understandable language. (1) Means of contacting a local free attorney or legal aid service. (2...

  8. Business Books 1977: A Selection of Recommended Books Published During the Past Year

    ERIC Educational Resources Information Center

    DiMattia, Susan

    1978-01-01

    Listed in this annotated bibliography are 69 titles subdivided into ten categories: business and management strategy, small business, labor unions, people at work, women in the labor force, economics, personal finance, investments, international issues, and potpourri. (JAB)

  9. The Effects of Anxiety and Self-Efficacy on Finance Students

    ERIC Educational Resources Information Center

    Sizoo, Steve; Jozkowskia, Robert; Malhotra, Naveen; Shapero, Morris

    2008-01-01

    Because of their quantitative content, Finance courses are particularly difficult for business majors. Math-related material causes many students to become anxious, which can impede their learning and their performance. Also, students who think they will perform poorly on a task do worse than those who think they will succeed. The difference is…

  10. A Capital-Financing Plan for School Systems and Local Government

    ERIC Educational Resources Information Center

    Hodge, Penny

    2012-01-01

    School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

  11. Communication Apprehension and Maths Anxiety as Barriers to Communication and Numeracy Skills Development in Accounting and Business Education

    ERIC Educational Resources Information Center

    Joyce, John; Hassall, Trevor; Montano, Jose Luis Arquero; Anes, Jose Antonio Donoso

    2006-01-01

    Purpose: To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education. Design/methodology/approach: Uses questionnaires to establish the levels of communication apprehension (CA) and…

  12. The Bias in Favor of Venture Capital Finance in U.S. Entrepreneurial Education: At the Expense of Trade Credit

    ERIC Educational Resources Information Center

    Clement, Thomas; LeMire, Steven; Silvernagel, Craig

    2015-01-01

    The authors examine whether U.S. college-level entrepreneurship education demonstrates a bias favoring venture capital (VC) financing while marginalizing trade credit financing, and the resulting impact on entrepreneurship students. A sample of U.S. business textbooks and survey data from entrepreneurship students reveals a significant bias toward…

  13. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirements concerning types of Enterprises to receive Financing. 4290.700 Section 4290.700 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL...

  14. 13 CFR 107.900 - Management fees for services provided to a Small Business by Licensee or its Associate.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management fees for services... Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Management Services and Fees § 107.900 Management fees for services provided to a Small Business...

  15. California School Accounting Manual, 1988 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

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

  16. 26 CFR 1.514(b)-1 - Definition of debt-financed property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Definition of debt-financed property. 1.514(b)-1 Section 1.514(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt...

  17. Making sense of nonbusiness accounting.

    PubMed

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  18. 13 CFR 120.801 - How a 504 Project is financed.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... businesses may apply for 504 financing through a CDC serving the area where the 504 Project is located. SBA... with the proceeds of a CDC Debenture for up to 40 percent of the Project costs and certain... Pools and receive Certificates representing ownership of all or part of a Debenture Pool. SBA and CDCs...

  19. 13 CFR 120.801 - How a 504 Project is financed.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... businesses may apply for 504 financing through a CDC serving the area where the 504 Project is located. SBA... with the proceeds of a CDC Debenture for up to 40 percent of the Project costs and certain... Pools and receive Certificates representing ownership of all or part of a Debenture Pool. SBA and CDCs...

  20. 13 CFR 120.801 - How a 504 Project is financed.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... businesses may apply for 504 financing through a CDC serving the area where the 504 Project is located. SBA... with the proceeds of a CDC Debenture for up to 40 percent of the Project costs and certain... Pools and receive Certificates representing ownership of all or part of a Debenture Pool. SBA and CDCs...

  1. 13 CFR 120.801 - How a 504 Project is financed.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... businesses may apply for 504 financing through a CDC serving the area where the 504 Project is located. SBA... with the proceeds of a CDC Debenture for up to 40 percent of the Project costs and certain... Pools and receive Certificates representing ownership of all or part of a Debenture Pool. SBA and CDCs...

  2. 13 CFR 120.801 - How a 504 Project is financed.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... businesses may apply for 504 financing through a CDC serving the area where the 504 Project is located. SBA... with the proceeds of a CDC Debenture for up to 40 percent of the Project costs and certain... Pools and receive Certificates representing ownership of all or part of a Debenture Pool. SBA and CDCs...

  3. Making the business case for telemedicine: an interactive spreadsheet.

    PubMed

    McCue, Michael J; Palsbo, Susan E

    2006-04-01

    The objective of this study was to demonstrate the business case for telemedicine in nonrural areas. We developed an interactive spreadsheet to conduct multiple financial analyses under different capital investment, revenue, and expense scenarios. We applied the spreadsheet to the specific case of poststroke rehabilitation in urban settings. The setting involved outpatient clinics associated with a freestanding rehabilitation hospital in Oklahoma. Our baseline scenario used historical financial data from face-to-face encounters as the baseline for payer and volume mix. We assumed a cost of capital of 10% to finance the project. The outcome measures were financial breakeven points and internal rate of return. A total of 340 telemedicine visits will generate a positive net cash flow each year. The project is expected to recoup the initial investment by the fourth year, produce a positive present value dollar return of more than $2,000, and earn rate of return of 20%, which exceeds the hospital's cost of capital. The business case is demonstrated for this scenario. Urban telemedicine programs can be financially self-sustaining without accounting for reductions in travel time by providers or patients. Urban telemedicine programs can be a sound business investment and not depend on grants or subsidies for start-up funding. There are several key decision points that affect breakeven points and return on investment. The best business strategy is to approach the decision as whether or not to build a new clinic.

  4. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with loan...

  5. 26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt..., applicable for taxable years beginning before January 1, 1972, and for special rules applicable to churches or conventions or associations of churches. (ii) Unrelated debt-financed income. The unrelated debt...

  6. Human Rights and the Political Economy of Universal Health Care: Designing Equitable Financing.

    PubMed

    Rudiger, Anja

    2016-12-01

    Health system financing is a critical factor in securing universal health care and achieving equity in access and payment. The human rights framework offers valuable guidance for designing a financing strategy that meets these goals. This article presents a rights-based approach to health care financing developed by the human right to health care movement in the United States. Grounded in a human rights analysis of private, market-based health insurance, advocates make the case for public financing through progressive taxation. Financing mechanisms are measured against the twin goals of guaranteeing access to care and advancing economic equity. The added focus on the redistributive potential of health care financing recasts health reform as an economic policy intervention that can help fulfill broader economic and social rights obligations. Based on a review of recent universal health care reform efforts in the state of Vermont, this article reports on a rights-based public financing plan and model, which includes a new business tax directed against wage disparities. The modeling results suggest that a health system financed through equitable taxation could produce significant redistributive effects, thus increasing economic equity while generating sufficient funds to provide comprehensive health care as a universal public good.

  7. The Impact of Lecture Capture on Student Performance in Business Courses

    ERIC Educational Resources Information Center

    Terry, Neil; Macy, Anne; Clark, Robin; Sanders, Gary

    2015-01-01

    This paper examines the effect of the e-learning technology of lecture capture on the performance of undergraduate business students in business law, economics, finance, and management courses. The sample consists of 890 student observations at a midsized regional institution located in the Southwestern region of the United States. The dependent…

  8. Computing for Finance

    ScienceCinema

    None

    2018-01-24

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  9. Computing for Finance

    ScienceCinema

    None

    2018-02-01

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  10. Computing for Finance

    ScienceCinema

    None

    2018-01-24

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  11. Computing for Finance

    ScienceCinema

    None

    2018-06-20

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry. Michael Yoo, Managing Director, Head of the Technical Council, UBS. Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  12. Computing for Finance

    ScienceCinema

    None

    2018-01-25

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  13. Computing for Finance

    ScienceCinema

    None

    2018-02-02

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  14. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  15. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry. Michael Yoo, Managing Director, Head of the Technical Council, UBS. Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and

  16. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  17. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  18. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  19. Computing for Finance

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

    None

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followedmore » by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  20. Responding to Postsecondary Education Financing Pressures.

    ERIC Educational Resources Information Center

    Longanecker, David A.

    Minnesota has adopted a financial policy that takes into account the increasing pressure to finance postsecondary education. The policy increases the price of college through increased tuition, while at the same time targeting sufficient financial aid to ensure educational opportunity for financially needy students. In practical terms, this…

  1. The 21st Century School Business Office.

    ERIC Educational Resources Information Center

    Ecker, Marc; McMahon, Stephen; Minnesang, Patricia

    2000-01-01

    Technological advancements are helping school business officials at the Fountain Valley (California) School District effectively manage district assets, thanks to developments in budget and finance software, videoconferencing, online purchasing and fund raising, inventory bar codes and portable scanners, paperless forms and applications, writable…

  2. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i) The...

  3. 31 CFR 1029.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1029.330 Section 1029.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR LOAN OR FINANCE...

  4. Business Schools and Resources Constraints: A Task for Deans or Magicians?

    ERIC Educational Resources Information Center

    D'Alessio, Fernando A.; Avolio, Beatrice

    2011-01-01

    One of the major challenges that face the deans of many business schools is obtaining funding for their academic operations and research to sustain world-class educational quality. Business schools raise resources in their own way, but ways of financing strongly vary when comparing educational institutions among world regions. The purpose of this…

  5. 31 CFR 19.330 - What requirements must I pass down to persons at lower tiers with whom I intend to do business?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false What requirements must I pass down to persons at lower tiers with whom I intend to do business? 19.330 Section 19.330 Money and Finance...) Responsibilities of Participants Regarding Transactions Doing Business with Other Persons § 19.330 What...

  6. 31 CFR 19.330 - What requirements must I pass down to persons at lower tiers with whom I intend to do business?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false What requirements must I pass down to persons at lower tiers with whom I intend to do business? 19.330 Section 19.330 Money and Finance...) Responsibilities of Participants Regarding Transactions Doing Business with Other Persons § 19.330 What...

  7. 31 CFR 19.330 - What requirements must I pass down to persons at lower tiers with whom I intend to do business?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false What requirements must I pass down to persons at lower tiers with whom I intend to do business? 19.330 Section 19.330 Money and Finance...) Responsibilities of Participants Regarding Transactions Doing Business with Other Persons § 19.330 What...

  8. 31 CFR 19.330 - What requirements must I pass down to persons at lower tiers with whom I intend to do business?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false What requirements must I pass down to persons at lower tiers with whom I intend to do business? 19.330 Section 19.330 Money and Finance...) Responsibilities of Participants Regarding Transactions Doing Business with Other Persons § 19.330 What...

  9. 31 CFR 19.330 - What requirements must I pass down to persons at lower tiers with whom I intend to do business?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false What requirements must I pass down to persons at lower tiers with whom I intend to do business? 19.330 Section 19.330 Money and Finance...) Responsibilities of Participants Regarding Transactions Doing Business with Other Persons § 19.330 What...

  10. Construction of a business model to assure financial sustainability of biobanks.

    PubMed

    Warth, Rainer; Perren, Aurel

    2014-12-01

    Biobank-suisse (BBS) is a collaborative network of biobanks in Switzerland. Since 2005, the network has worked with biobank managers towards a Swiss biobanking platform that harmonizes structures and procedures. The work with biobank managers has shown that long-term, sustainable financing is difficult to obtain. In this report, three typical biobank business models are identified and their characteristics analyzed. Five forces analysis was used to understand the competitive environment of biobanks. Data provided by OECD was used for financial estimations. The model was constructed using the business model canvas tool. The business models identified feature financing influenced by the economic situation and the research budgets in a given country. Overall, the competitive environment for biobanks is positive. The bargaining power with the buyer is negative since price setting and demand prediction is difficult. In Switzerland, the healthcare industry collects approximately 5600 U.S. dollars per person and year. If each Swiss citizen paid 0.1% (or 5 U.S. dollars) of this amount to Swiss biobanks, 45 million U.S. dollars could be collected. This compares to the approximately 10 million U.S. dollars made available for cohort studies, longitudinal studies, and pathology biobanks through science funding. With the same approach, Germany, the United States, Canada, France, and the United Kingdom could collect 361, 2634, 154, 264, and 221 million U.S. dollars, respectively. In Switzerland and in other countries, an annual fee less than 5 U.S. dollars per person is sufficient to provide biobanks with sustainable financing. This inspired us to construct a business model that not only includes the academic and industrial research sectors as customer segment, but also includes the population. The revenues would be collected as fees by the healthcare system. In Italy and Germany, a small share of healthcare spending is already used to finance selected clinical trials. The legal

  11. Business, Households, and Government: Health Care Spending, 1995

    PubMed Central

    Cowan, Cathy A.; Braden, Bradley R.

    1997-01-01

    For the period 1990-95, we will present data on health care spending by business, households, and government. In addition, we will measure the relative impact of these expenditures on each sector's ability to pay. In 1994 and 1995, health care costs experienced the slowest growth in 3 decades. Combined with healthy revenue growth, slow cost growth helped ease or stabilize the financing burden faced by business, households and government. PMID:10170349

  12. Design of special purpose database for credit cooperation bank business processing network system

    NASA Astrophysics Data System (ADS)

    Yu, Yongling; Zong, Sisheng; Shi, Jinfa

    2011-12-01

    With the popularization of e-finance in the city, the construction of e-finance is transfering to the vast rural market, and quickly to develop in depth. Developing the business processing network system suitable for the rural credit cooperative Banks can make business processing conveniently, and have a good application prospect. In this paper, We analyse the necessity of adopting special purpose distributed database in Credit Cooperation Band System, give corresponding distributed database system structure , design the specical purpose database and interface technology . The application in Tongbai Rural Credit Cooperatives has shown that system has better performance and higher efficiency.

  13. Community College Business and Technical Aid. Memorandum Report to the Legislature.

    ERIC Educational Resources Information Center

    Rowell, David; Smith, Linda

    A study was conducted of nine State University of New York (SUNY) and three City University of New York (CUNY) community colleges to determine the impact of supplemental financial aid on the operation and financing of community college business and technical degree programs. The study sought to assess the extent and reasons for business and…

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  16. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  17. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  18. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... item or defined limited number of items, generally over a defined production period, and such... satisfaction, that the Financing was used for a specific domestic purpose). (2) Exception. This paragraph (g...) Licensee); (2) The price of such goods and services is no higher than that charged other customers of your...

  19. Risky Business I. Entering Capital Markets for the First Time. Panel I.

    ERIC Educational Resources Information Center

    Appalachia, 1986

    1986-01-01

    Five panelists discuss how small businesses can acquire seed capital by considering venture; capital's role in the financing of business start-ups, using local banks as sources of advice and community support as well as funds for new entrepreneurs in rural areas, and investigating states' roles in supporting new ventures. (NEC)

  20. Financing of Vocational Training in Latin America. Discussion Paper No. 71.

    ERIC Educational Resources Information Center

    Ducci, Maria A.

    This paper presents an overview of the financing of vocational training in Latin America. The paper is organized in six sections. The first section discusses diversification of vocational education funding as a response to crisis, as well as to a more favorable climate within businesses. In the second section, factors of change in funding of…

  1. The World's Best Carpets: Erastus Bigelow and the Financing of Antebellum Innovation.

    PubMed

    Regele, Lindsay Schakenbach

    2018-01-01

    The business records of textile entrepreneur and inventor Erastus Bigelow offer extraordinary detail about how financing innovation worked on the ground in the antebellum United States. For the first decades of the nineteenth century, increasing numbers of Americans sought patent protection, even as patents often brought little monetary benefit or status to their holders. Historians have tended to look to the court system to account for why this was the case, even though only a small percentage of patent holders ever litigated. This article, by contrast, examines the securitization of patents, which many inventors increasingly saw as supple tools to secure research funds and monetize intellectual property. As individuals and firms bought and sold patents for cash, labor contracts, and funding for further research and development, they shaped an evolving market for intellectual property. Throughout the nineteenth century, this market offered inventors increasing opportunities to offload the risks, and sometimes the rewards, of invention.

  2. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  3. 77 FR 42353 - Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-18

    ... SMALL BUSINESS ADMINISTRATION [Accretive Investors SBIC, L.P.; License No. 02/72-0627] Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of Interest Notice is... 107.730, Financings which Constitute Conflicts of Interest of the Small Business Administration (``SBA...

  4. 76 FR 51118 - Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... SMALL BUSINESS ADMINISTRATION [Emergence Capital Partners SBIC, L.P. License No. 09/79-0454] Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of Interest... Act and Section 107.730, Financings which Constitute Conflicts of Interest of the Small Business...

  5. 75 FR 6414 - Cardinal Growth, L.P.; Notice Seeking Exemption Under Section 312 of the Small Business...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-09

    ... SMALL BUSINESS ADMINISTRATION [License No. 05/75-0257] Cardinal Growth, L.P.; Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of Interest Notice is hereby..., Financings which Constitute Conflicts of Interest of the Small Business Administration (``SBA'') Rules and...

  6. 75 FR 17793 - Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-07

    ... SMALL BUSINESS ADMINISTRATION [Gemini Investors IV, L.P.; License No. 01/01-0410] Notice Seeking Exemption Under Section 312 of the Small Business Investment Act, Conflicts of Interest Notice is hereby..., Financings which Constitute Conflicts of Interest of the Small Business Administration (``SBA'') Rules and...

  7. 31 CFR 515.508 - Payments to blocked accounts in domestic banks.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments to blocked accounts in domestic banks. 515.508 Section 515.508 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL...

  8. 31 CFR 500.508 - Payments to blocked accounts in domestic banks.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments to blocked accounts in domestic banks. 500.508 Section 500.508 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN ASSETS CONTROL...

  9. 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)

  10. Reality-Based Learning: How to get Business Students down to Business

    ERIC Educational Resources Information Center

    Knutsson, Hans; Thomasson, Anna; Nilsson, Carl-Henric

    2010-01-01

    Reality-Based Learning, RBL, is a teacher-driven initiative introducing the core business administration subjects to first-year business students by means of making business plans. This paper empirically accounts for the development of RBL over three years. RBL is scrutinized for pros and cons by a proposed education development framework. When…

  11. Forum Guide to Core Finance Data Elements. NFES 2007-801

    ERIC Educational Resources Information Center

    National Forum on Education Statistics, 2007

    2007-01-01

    This document provides an overview of key finance data terms and is designed to accompany the "Financial Accounting for Local and State School Systems: 2003 Edition" by identifying common reporting requirements and defining frequently used indicators and calculations using data elements from accounting and other data systems. It also…

  12. Can Interest-Free Finance Limit the Frequency of Crises and the Volatility of the Business Cycle?

    DTIC Science & Technology

    2011-05-14

    free economics. Scholars from the International Monetary Fund ( IMF ) researched theoretical interest-free finance a great deal during the 1980s. In...inevitably comes, their assets devalue and their leverage increases. Moreover, a higher proportion of firms become critically leveraged. The interest...to currency crises. Whereas high interest payments might send an otherwise profitable firm to bankruptcy and foreclosure, equity financing may

  13. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  14. 31 CFR 1028.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1028.330 Section 1028.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  15. 31 CFR 1025.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1025.330 Section 1025.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  16. 31 CFR 1027.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1027.330 Section 1027.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  17. 31 CFR 1025.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1025.330 Section 1025.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  18. 31 CFR 1029.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1029.330 Section 1029.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  19. 31 CFR 1029.330 - Reports relating to currency in excess of $10,000 received in a trade or business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports relating to currency in excess of $10,000 received in a trade or business. 1029.330 Section 1029.330 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE...

  20. Business Information Centres: New Resources Are Not Used.

    ERIC Educational Resources Information Center

    Drummond, Janet

    1984-01-01

    Presents findings from survey of Canadian information centers specializing in business, economics, or finance (corporate library, government department library, fee-based service, commercial database, association information center). Questions focused on three broad categories: human resources organization, relative use of different types of…