Sample records for accounting practices assets

  1. New accounting rules: asset allocation and portfolio management.

    PubMed

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  2. Implementing SFAS No 121: Accounting for Impaired Assets.

    PubMed

    Luecke, R W; Meeting, D T; Stotzer, W G

    1996-10-01

    In March 1995, FASB issued Statement of Financial Accounting Standards (SFAS) No. 121: "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of." It establishes accounting standards for assets whose carrying costs have been overstated due to a variety of circumstances that have reduced the value of the assets. Healthcare financial managers should fully understand the statement's implications for their organizations.

  3. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

  4. Defining Ecosystem Assets for Natural Capital Accounting

    PubMed Central

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969

  5. Defining ecosystem assets for natural capital accounting

    USGS Publications Warehouse

    Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  6. Defining Ecosystem Assets for Natural Capital Accounting.

    PubMed

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  7. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change in...

  8. Combining accounting approaches to practice valuation.

    PubMed

    Schwartzben, D; Finkler, S A

    1998-06-01

    Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

  9. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY... instrument assets. This account must include the amounts paid for derivative instruments, and the change in...

  10. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY... instrument assets. This account must include the amounts paid for derivative instruments, and the change in...

  11. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  12. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  13. Integrated Facilities Management and Fixed Asset Accounting.

    ERIC Educational Resources Information Center

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  14. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property. ...

  15. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 174, Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources...

  16. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

    PubMed

    Fronstin, Paul

    2011-01-01

    ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women

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

    PubMed

    Fronstin, Paul

    2012-01-01

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

  18. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false May I sell assets or lend money between... Dealing § 550.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited by...

  19. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...

  20. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...

  1. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 230, Asset retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  2. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets. ...

  3. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...).) (b) The amounts included in this account are to be established by those charges which would have been... account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets...

  4. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by analysis...

  5. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by analysis...

  6. Accounting for ecosystem assets using remote sensing in the Colombian Orinoco River Basin lowlands

    NASA Astrophysics Data System (ADS)

    Vargas, Leonardo; Hein, Lars; Remme, Roy P.

    2017-04-01

    Worldwide, ecosystem change compromises the supply of ecosystem services (ES). Better managing ecosystems requires detailed information on these changes and their implications for ES supply. Ecosystem accounting has been developed as an environmental-economic accounting system using concepts aligned with the System of National Accounts. Ecosystem accounting requires spatial information from a local to national scale. The objective of this paper is to explore how remote sensing can be used to analyze ecosystems using an accounting approach in the Orinoco River Basin. We assessed ecosystem assets in terms of extent, condition, and capacity to supply ES. We focus on four specific ES: grasslands grazed by cattle, timber harvesting, oil palm fresh fruit bunches harvesting, and carbon sequestration. We link ES with six ecosystem assets: savannahs, woody grasslands, mixed agroecosystems, very dense forests, dense forest, and oil palm plantations. We used remote sensing vegetation and productivity indexes to measure ecosystem assets. We found that remote sensing is a powerful tool to estimate ecosystem extent. The enhanced vegetation index can be used to assess ecosystems condition, and net primary productivity can be used for the assessment of ecosystem assets capacity to supply ES. Integrating remote sensing and ecological information facilitates efficient monitoring of ecosystem assets.

  7. Accounting for ecosystem assets using remote sensing in the Colombian Orinoco River basin lowlands

    NASA Astrophysics Data System (ADS)

    Vargas, Leonardo; Hein, Lars; Remme, Roy P.

    2016-10-01

    In many parts of the world, ecosystems change compromises the supply of ecosystem services (ES). Better ecosystem management requires detailed and structured information. Ecosystem accounting has been developed as an information system for ecosystems, using concepts and valuation approaches that are aligned with the System of National Accounts (SNA). The SNA is used to store and analyse economic data, and the alignment of ecosystem accounts with the SNA facilitates the integrated analysis of economic and ecological aspects of ecosystem use. Ecosystem accounting requires detailed spatial information at aggregated scales. The objective of this paper is to explore how remote sensing images can be used to analyse ecosystems using an accounting approach in the Orinoco river basin. We assessed ecosystem assets in terms of extent, condition and capacity to supply ES. We focus on four specific ES: grasslands grazed by cattle, timber and oil palm harvest, and carbon sequestration. We link ES with six ecosystem assets; savannahs, woody grasslands, mixed agro-ecosystems, very dense forests, dense forest and oil palm plantations. We used remote sensing vegetation, surface temperature and productivity indexes to measure ecosystem assets. We found that remote sensing is a powerful tool to estimate ecosystem extent. The enhanced vegetation index can be used to assess ecosystems condition, and net primary productivity can be used for the assessment of ecosystem assets capacity to supply ES. Integrating remote sensing and ecological information facilitates efficient monitoring of ecosystem assets, in particular in data poor contexts.

  8. Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

    ERIC Educational Resources Information Center

    Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

    2014-01-01

    Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

  9. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  10. Signal systems asset management state-of-the-practice review

    DOT National Transportation Integrated Search

    2004-04-01

    The purpose of this project is to obtain a better understanding of operations-level asset management by examining the specific case of signal systems. Key products will include: a synthesis of existing signal systems asset management practices; a gen...

  11. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past two years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI sponsors and members serving as plan recordkeepers and administrators. The report includes 1996 information on 6.6 million active participants in 27,762 plans holding nearly $246 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are currently the most comprehensive source of information on individual plan participants. In 1996, the first year for which data are ready for analysis, the EBRI/ICI database appears to be broadly representative of the universe of 401(k) plans. Key findings include: for all participants, 44.0 percent of the total plan balance is invested in equity funds, 19.1 percent in employer stock, 15.1 percent in guaranteed investment contracts (GICs), 7.8 percent in balanced funds, 6.8 percent in bond funds, 5.4 percent in money funds, 0.8 percent in other stable value funds, and 1.0 percent in other or unidentified investments. This allocation implies that over two-thirds of plan balances are invested directly or indirectly in equity securities. Asset allocation varies with age. For instance, on average, individuals in their twenties invested 76.8 percent of assets in equities and only 22.1 percent in fixed-income investments. By comparison, individuals in their sixties invested 53.2 percent of their assets in equities and 45.9 percent of assets in fixed-income investments. Investment options offered by 401(k) plans appear to influence asset allocation. For example, the addition of company stock substantially reduces the allocation to equity funds and the addition of GICs lowers allocations to bond and money funds

  12. Do Child Development Accounts Promote Account Holding, Saving, and Asset Accumulation for Children's Future? Evidence from a Statewide Randomized Experiment

    ERIC Educational Resources Information Center

    Nam, Yunju; Kim, Youngmi; Clancy, Margaret; Zager, Robert; Sherraden, Michael

    2013-01-01

    This study examines the impacts of Child Development Accounts (CDAs) on account holding, saving, and asset accumulation for children, using data from the SEED for Oklahoma Kids experiment (SEED OK). SEED OK, a policy test of universal and progressive CDAs, provides a 529 college savings plan account to every infant in the treatment group with…

  13. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

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

    2012-12-01

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

  14. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

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

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  15. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  19. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  20. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than...

  1. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than...

  2. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  3. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I sell assets or lend money between fiduciary accounts? 550.370 Section 550.370 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on Self...

  4. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I sell assets or lend money between fiduciary accounts? 550.370 Section 550.370 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on Self...

  5. Asset management to support urban land and subsurface management.

    PubMed

    Maring, Linda; Blauw, Maaike

    2018-02-15

    Pressure on urban areas increases by demographic and climate change. To enable healthy, adaptive and liveable urban areas different strategies are needed. One of the strategies is to make better use of subsurface space and its functions. Asset management of the Subsurface (AMS) contributes to this. Asset management provides transparency of trade-offs between performance, cost and risks throughout the entire lifecycle of these assets. AMS is based on traditional asset management methods, but it does not only take man-made assets in the subsurface into account. AMS also considers the natural functions that the subsurface, including groundwater, has to offer (ecosystem services). A Dutch community of practice consisting of national and municipal authorities, a consultancy-engineering and a research institute are developing AMS in practice in order to 1) enhance the urban underground space planning (using its benefits, avoiding problems) and 2) use, manage and maintain the (urban) subsurface and its functions. The method is currently still under development. Copyright © 2017 Elsevier B.V. All rights reserved.

  6. FASB Statement No. 136 clarifies transfers of assets.

    PubMed

    Luecke, R W; Meeting, D T

    2000-03-01

    FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, provides guidance and establishes accounting standards for the transfer of assets from donors to not-for-profit organizations that may then transfer those same assets to a beneficiary organization. Recipient organizations that accept financial assets from a donor and agree to use those assets on behalf of a specified unaffiliated beneficiary or transfer those assets, the return on investment of those assets, or both to that beneficiary must recognize the assets received from the donor and recognize the assets' fair value as a liability to the beneficiary. The statement describes circumstances in which a transfer of assets to a recipient organization is accounted for as an asset and corresponding liability of the recipient organization, and as an asset and donation revenue by the beneficiary organization because the transfer is irrevocable.

  7. System and Method for Monitoring Distributed Asset Data

    NASA Technical Reports Server (NTRS)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

    A computer-based monitoring system and monitoring method implemented in computer software for detecting, estimating, and reporting the condition states, their changes, and anomalies for many assets. The assets are of same type, are operated over a period of time, and outfitted with data collection systems. The proposed monitoring method accounts for variability of working conditions for each asset by using regression model that characterizes asset performance. The assets are of the same type but not identical. The proposed monitoring method accounts for asset-to-asset variability; it also accounts for drifts and trends in the asset condition and data. The proposed monitoring system can perform distributed processing of massive amounts of historical data without discarding any useful information where moving all the asset data into one central computing system might be infeasible. The overall processing is includes distributed preprocessing data records from each asset to produce compressed data.

  8. Applying Statement 34's Capital Asset Requirements.

    ERIC Educational Resources Information Center

    Finden, Randal

    2001-01-01

    Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

  9. Best practices in selecting performance measures and standards for effective asset management.

    DOT National Transportation Integrated Search

    2011-06-01

    "This report assesses and provides guidance on best practices in performance measurement, management and standards : setting for effective Transportation Asset Management (TAM). The study is conducted through a literature review, a : survey of the 50...

  10. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Identified property and equipment assets report. 3060.23 Section 3060.23 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND... Form CP-03 [$ in 000s] Finance No. Financelocation Assetidentifier Assetdescription Cost Accumulated...

  11. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  12. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  13. A multi-objective sustainable model for transportation asset management practices : final report.

    DOT National Transportation Integrated Search

    2015-12-01

    Transportation Asset Management (TAM) practices has gained popularity in the United States and worldwide with the aim to provide the required level of service for the transportation infrastructure network in the most cost-effective manner. However, T...

  14. Introducing the Accounting Equation with M&M's®

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  15. Accounting for Excess Purchase Price: Goodwill or Expense? Instructional Issues.

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Elsea, John; Lilly, Martha S.

    2000-01-01

    Presents the issue of the accounting practice used when a business is acquired by another for a price exceeding its net assets. Discusses implications for instruction in financial accounting. (Contains 25 references.) (SK)

  16. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2110 Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts 2111...

  17. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9534] RIN 1545-BD81 Methods... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain...

  18. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

  19. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

  20. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

  1. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

  2. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

  3. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

    Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations.

  4. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

  5. Asset retirement obligations: a reporting concern for healthcare facilities.

    PubMed

    Berg, Gary G; Bayes, Paul E; Morgan, Robert G

    2008-11-01

    FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.

  6. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... maintained by a foreign financial institution and, to the extent not held in an account at a financial... account, the name and address of the financial institution in which the account is maintained must be... one or more specified foreign financial assets and those assets have an aggregate fair market value...

  7. Gaining Insight into an Organization's Fixed Assets.

    ERIC Educational Resources Information Center

    Hardy, Elisabet

    2003-01-01

    Discusses issues related to school district implementation of June 2001 Government Accounting Standards Board (GASB) Statement 34 designed to change how schools report fixed assets. Includes planning for GASB implementation, conducting fixed-asset inventories, and making time for GASB reporting. (PKP)

  8. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

  9. 12 CFR 550.360 - May I make a loan to a fiduciary account that is secured by an interest in the assets of the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I make a loan to a fiduciary account that is secured by an interest in the assets of the account? 550.360 Section 550.360 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS...

  10. 12 CFR 550.360 - May I make a loan to a fiduciary account that is secured by an interest in the assets of the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I make a loan to a fiduciary account that is secured by an interest in the assets of the account? 550.360 Section 550.360 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS...

  11. Incarceration and Household Asset Ownership.

    PubMed

    Turney, Kristin; Schneider, Daniel

    2016-12-01

    A considerable literature documents the deleterious economic consequences of incarceration. However, little is known about the consequences of incarceration for household assets-a distinct indicator of economic well-being that may be especially valuable to the survival of low-income families-or about the spillover economic consequences of incarceration for families. In this article, we use longitudinal data from the Fragile Families and Child Wellbeing Study to examine how incarceration is associated with asset ownership among formerly incarcerated men and their romantic partners. Results, which pay careful attention to the social forces that select individuals into incarceration, show that incarceration is negatively associated with ownership of a bank account, vehicle, and home among men and that these consequences for asset ownership extend to the romantic partners of these men. These associations are concentrated among men who previously held assets. Results also show that post-incarceration changes in romantic relationships are an important pathway by which even short-term incarceration depletes assets.

  12. Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

    PubMed

    1993-05-01

    This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

  13. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods... practice. Examples of cost accounting practices which involve measurement of costs are— (1) The use of... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice...

  14. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement obligations. 346.3 Section 346.3 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... to the asset retirement obligations that are included in the book balances of all accounts reflected...

  15. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under paragraph (k) of this section. (b) Definitions. For purposes of this section, the following.... If a taxpayer makes the election under paragraph (k) of this section, assets that are subject to the... the Code that treat gain on a disposition as subject to section 1245 or 1250). (iii) Effect of...

  16. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under paragraph (k) of this section. (b) Definitions. For purposes of this section, the following.... If a taxpayer makes the election under paragraph (k) of this section, assets that are subject to the... the Code that treat gain on a disposition as subject to section 1245 or 1250). (iii) Effect of...

  17. Intangible asset valuation, damages, and transfer price analyses in the health care industry.

    PubMed

    Reilly, Robert F

    2010-01-01

    Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets.

  18. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Assets generating foreign source income. (1) In general. (2) Source of ordinary income, gain, or loss. (i... foreign source income, gain, or loss. (3) Section 904(d) separate categories. (g) Assets subject to... of disposed or converted asset. (j) Effect of adjustments on prior dispositions. (k) Election. (1...

  19. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Assets generating foreign source income. (1) In general. (2) Source of ordinary income, gain, or loss. (i... foreign source income, gain, or loss. (3) Section 904(d) separate categories. (g) Assets subject to... of disposed or converted asset. (j) Effect of adjustments on prior dispositions. (k) Election. (1...

  20. Managing Cultural Assets from a Business Perspective.

    ERIC Educational Resources Information Center

    Price, Laura; Smith, Abby

    Without understanding the value of collections as assets to the home institution, it is difficult for libraries to determine how best to make those assets most productive. This report describes how the Library of Congress developed and implemented a plan for greater accountability over its collections. The report presents a model for the…

  1. Review of asset hierarchy criticality assessment and risk analysis practices.

    DOT National Transportation Integrated Search

    2014-01-01

    The MTA NYC Transit (NYCT) has begun an enterprise-wide Asset Management Improvement Program (AMIP). In : 2012, NYCT developed an executive-level concept of operations that defined a new asset management : framework following a systems engineering ap...

  2. Judging Risk and Return of Financial Assets.

    PubMed

    Ganzach

    2000-11-01

    This article examines the relationship between judgments of risk and judgments of expected return of financial assets. It suggests that for unfamiliar assets, both risk and return judgments are derived from global preference toward the asset, whereas for familiar assets, these judgments tend to be derived from the ecological values of the asset's risk and expected return-their values in the financial markets. In addition, the article examines the role of causal schemas and the role of risk attitudes in mediating the relationships between judgments of risk and return of familiar and unfamiliar assets. Conceptual and practical questions concerning the nature, the meaning, and the assessment of risk and expected return are discussed. Copyright 2000 Academic Press.

  3. Cost Impact Assessment of Cost Accounting Practice Changes.

    DTIC Science & Technology

    1980-09-01

    7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages...thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Accounting Standards-covered contracts. The

  4. The new caring: financial asset management and older people.

    PubMed

    Tilse, Cheryl; Wilson, Jill; Setterlund, Deborah; Rosenman, Linda

    2007-10-01

    Increasing longevity and the growing proportion of the aged in the population in most countries have served to focus on the question of how governments and older people can finance living, health, and care options in retirement. Prudent management of income and assets is an increasingly complex and important aspect of aging as assets and expectations of self-financing increase. Although many informal caregivers act as asset managers and/or substitute decision-makers for older people, little attention has been paid to this increasingly important aspect of care. This paper summaries key findings of a broad research program exploring family involvement in the management of older people's assets and the practices that constitute good practice as well as financial mismanagement and abuse. It identifies multi-level and multi-strategy responses needed to address the issues raised by the research and outlines an innovative community demonstration project aimed at improving financial management practices in relation to older people's assets.

  5. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pool assets. (7) If a loan or similar receivable: (i) Amortization period. (ii) Loan purpose (e.g... for commercial mortgages). (8) If a receivable or other financial asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii...

  6. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pool assets. (7) If a loan or similar receivable: (i) Amortization period. (ii) Loan purpose (e.g... for commercial mortgages). (8) If a receivable or other financial asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii...

  7. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pool assets. (7) If a loan or similar receivable: (i) Amortization period. (ii) Loan purpose (e.g... for commercial mortgages). (8) If a receivable or other financial asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii...

  8. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pool assets. (7) If a loan or similar receivable: (i) Amortization period. (ii) Loan purpose (e.g... for commercial mortgages). (8) If a receivable or other financial asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii...

  9. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

  11. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

  12. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

  13. 12 CFR 550.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the transaction? 550.350 Section 550.350 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising...

  14. 12 CFR 550.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the transaction? 550.350 Section 550.350 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising...

  15. Reasons to value the health care intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the intangible asset analysis is an important prerequisite to conducting the valuation, both for the analyst and the health care owner/operator. This is because an intangible asset valuation may not be the type of analysis that the owner/operator really needs. Rather, the owner/operator may really need an economic damages measurement, a license royalty rate analysis, an intercompany transfer price study, a commercialization potential evaluation, or some other type of intangible asset analysis. In addition, a clear definition of the reason for the valuation will allow the analyst to understand if (1) any specific analytical guidelines, procedures, or regulations apply and (2) any specific reporting requirement applies. For example, intangible asset valuations prepared for fair value accounting purposes should meet specific ASC 820 fair value accounting guidance. Intangible asset valuations performed for intercompany transfer price tax purposes should comply with the guidance provided in the Section 482 regulations. Likewise, intangible asset valuations prepared for Section 170 charitable contribution purposes should comply with specific reporting requirements. The individual reasons for the health care intangible asset valuation may influence the standard of value applied, the valuation date selected, the valuation approaches and methods applied, the form and format of valuation report prepared, and even the type of professional employed to perform the valuation.

  16. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other current assets. 32.1350 Section 32.1350 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current...

  17. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Assets and other debits. 1767.18 Section 1767.18... an experimental status. B. Amounts in this account shall be transferred to Account 101, Electric... considered as experimental. C. The depreciation on property in this account shall be charged to Account 403.8...

  18. Family Assets and Child Outcomes: Evidence and Directions

    ERIC Educational Resources Information Center

    Grinstein-Weiss, Michal; Williams Shanks, Trina R.; Beverly, Sondra G.

    2014-01-01

    For poor families, the possession of assets--savings accounts, homes, and the like--has the potential not only to relieve some of the stress of living in poverty but also to make a better future seem like a real possibility. If children in families that own certain assets fare better than children in families without them, then helping poor…

  19. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

    Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

  20. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  1. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  2. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  3. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

  4. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... assets held in an insurance company pooled separate account. 2520.103-4 Section 2520.103-4 Labor... requirements for assets held in an insurance company pooled separate account. (a) General. Under the authority... assets are held in whole or in part in a pooled separate account of an insurance carrier which meets the...

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

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

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

  6. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

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

  7. Relational skill assets and anti-immigrant sentiments.

    PubMed

    Lee, Naeyun; Lee, Cheol-Sung

    2015-07-01

    This study introduces the role of relational skill assets in accounting for attitudes toward immigrants: relational skill assets. Drawing upon stratification researchers' notion of "non-cognitive skills," we build a theoretical framework highlighting the role of occupational skill requirements in explaining anti-immigrant sentiment. Then, utilizing two occupation-specific measures, interpersonal skill requirement and instrumental skill requirement, we construct an explanatory factor, relational skill specificity. We test its effect on anti-immigrant attitudes as well as on the concentration of foreign-born workers in occupations, using the 2004 national identity module of General Social Survey. The findings confirm our argument that workers with a higher possession of interpersonal skill assets relative to instrumental skill assets are exposed to less intense competitions with immigrants, and are therefore less likely to express anti-immigrant sentiments. Our findings suggest that occupational-level relational skill assets based on sociocultural differences play an important role in shaping native workers' attitudes' toward immigrants. Copyright © 2015 Elsevier Inc. All rights reserved.

  8. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND... person; and (2) The total assets of a person shall be as stated on the last regularly prepared balance...

  9. Asset protection: why a preventive approach is the best insurance against liability.

    PubMed

    Rinaldi, Ellen; Shin, Alisa

    2008-02-01

    Asset-protection planning is critical for people in high-risk professions, such as dentistry. Planning requires a careful weighing of risks, such as the risk of a lawsuit versus that of relinquishing control of assets. The authors examine several lawful techniques that may protect a dentist's assets from claims of future creditors. Asset-protection planning, if done early and with the guidance of an attorney well-versed in the subject, can help deter creditors from claims resulting from malpractice suits, divorce, business partner disputes, bad investments, poor tax planning or a combination of these. Practice Implications. Careful planning can minimize the risk to a dentist's personal assets and the assets of the practice resulting from a lawsuit or other liabilities.

  10. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other jurisdictional assets-net. 32.1500 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  11. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  12. 31 CFR 10.3 - Who may practice.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Who may practice. 10.3 Section 10.3 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE... of excess pension assets to retiree health accounts), 4971 (relating to excise taxes payable as a...

  13. 31 CFR 10.3 - Who may practice.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Who may practice. 10.3 Section 10.3 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE... to transfers of excess pension assets to retiree health accounts), 4971 (relating to excise taxes...

  14. 31 CFR 10.3 - Who may practice.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Who may practice. 10.3 Section 10.3 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE... to transfers of excess pension assets to retiree health accounts), 4971 (relating to excise taxes...

  15. Roadway alignments as assets: evaluating alternatives for valuing major highway corridor rights of way.

    DOT National Transportation Integrated Search

    2010-12-01

    In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting...

  16. Asset management in theory and practice.

    PubMed

    Mace, J D

    1998-01-01

    Managing capital-intensive imaging environments continues to be a challenge for nearly all administrators. Asset management, the strategic management of equipment inventory, must include planning, assessment, procurement, utilization review, maintenance, repair and disposal of equipment to reduce costs and improve efficiency. It must involve some shared risk between the facility and the provider, whether an original equipment manufacturer (OEM) or independent service organization (ISO). An absence of risk in the arrangement implies the provider is offering service management or consulting. A case study reports on three hospitals in the OhioHealth system. Their immediate goal, as they began to investigate asset management: cut costs immediately. A cross-functional team from the three hospitals began its investigation of various options, including working with ISOs, OEMs and development of inhouse clinical engineering. After developing a process to evaluate vendors, the team was able to score each against their cost-reduction potential, quality and implementation skills. The team narrowed its selection quickly to two multivendor service providers. An initial contract guaranteed savings of 20 percent of the annual budget, with a projected two to five percent additional savings. OEM relationships were moved to a time-and-materials basis, and ISOs were used in selected areas. In addition, the internal inhouse clinical engineering services group was moved into a "first call" approach in some areas. That expanded role resulted in savings and improved response time. The process, although not without its problems, was viewed favorably overall.

  17. 31 CFR 10.3 - Who may practice.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Who may practice. 10.3 Section 10.3 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE... pension assets to retiree health accounts), 4971 (relating to excise taxes payable as a result of an...

  18. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

  19. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

  20. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

  1. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

  2. The valuation of health care intangible assets.

    PubMed

    Reilly, R F; Rabe, J R

    1997-01-01

    Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.

  3. Developing formal asset management plans

    DOT National Transportation Integrated Search

    2014-06-01

    This report highlights key recommendations and best practices identified at the peer exchange on Transportation Asset Management Plans (TAMP), held on February 5 and 6, 2014, in Columbia, South Carolina. This event was sponsored by the Transportation...

  4. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

  5. Cost accounting helps ensure group practice profitability.

    PubMed

    Conrad, K A; Nagle, C B; Wunar, R J

    1996-11-01

    Physician practice managers are faced with the challenge of developing overall practice budgets, identifying strategies for the practice, and negotiating profitable managed care contracts. To accomplish these objectives, they need to understand and manage the costs associated with practice operations. Practices that have used cost accounting methodologies to identify their operational costs in greater detail and have developed methods to effectively manage their costs are likely to be more attractive partners to health plans and better positioned to thrive under managed care.

  6. Racial and ethnic differences in wealth and asset choices.

    PubMed

    Choudhury, S

    White households in the United States are far wealthier than black or Hispanic households, a disparity that remains unexplained even after taking into account income and demographic factors. This article uses data from the Health and Retirement Study to examine various components of aggregate wealth, including housing equity, nonhousing equity, financial assets in general, and risky assets in particular. It inspects asset choices by race and ethnicity and assesses whether differences in saving behavior--and, consequently, in rates of return on assets--are possible sources of the wealth gap. It also demonstrates the equalizing effect of pension wealth and Social Security wealth on total wealth. Racial and ethnic differences in housing equity narrow among households in the higher income quartiles, whereas differences in nonhousing equity generally widen as income increases. The widening gap in nonhousing equity stems from differences in financial asset holdings, particularly risky assets. At every income quartile and educational level, the percentage of black and Hispanic households that own risky, higher-yielding assets in considerably smaller than the percentage of white households. Thus, some of the wealth gap appears to be attributable to differences in saving behavior. Understanding how people save--in particular, knowing whether certain people will be more vulnerable financially because of their saving choices--helps policymakers assess older Americans' financial preparedness for retirement and anticipate their economic well-being thereafter. Lower rates of investment in the financial market will probably result in slower wealth creation in minority households. Recognizing this, some organizations are trying to open opportunities for minority households to invest in the financial market. This is a positive step toward narrowing the wealth divide. Such efforts will become even more critical if Social Security reform places increased responsibility on individuals

  7. Assessing environmental assets for health promotion program planning: a practical framework for health promotion practitioners.

    PubMed

    Springer, Andrew E; Evans, Alexandra E

    2016-01-01

    Conducting a health needs assessment is an important if not essential first step for health promotion planning. This paper explores how health needs assessments may be further strengthened for health promotion planning via an assessment of environmental assets rooted in the multiple environments (policy, information, social and physical environments) that shape health and behavior. Guided by a behavioral-ecological perspective- one that seeks to identify environmental assets that can influence health behavior, and an implementation science perspective- one that seeks to interweave health promotion strategies into existing environmental assets, we present a basic framework for assessing environmental assets and review examples from the literature to illustrate the incorporation of environmental assets into health program design. Health promotion practitioners and researchers implicitly identify and apply environmental assets in the design and implementation of health promotion interventions;this paper provides foundation for greater intentionality in assessing environmental assets for health promotion planning.

  8. ASSET (Age/Sex Standardised Estimates of Treatment): a research model to improve the governance of prescribing funds in Italy.

    PubMed

    Favato, Giampiero; Mariani, Paolo; Mills, Roger W; Capone, Alessandro; Pelagatti, Matteo; Pieri, Vasco; Marcobelli, Alberico; Trotta, Maria G; Zucchi, Alberto; Catapano, Alberico L

    2007-07-04

    The primary objective of this study was to make the first step in the modelling of pharmaceutical demand in Italy, by deriving a weighted capitation model to account for demographic differences among general practices. The experimental model was called ASSET (Age/Sex Standardised Estimates of Treatment). Individual prescription costs and demographic data referred to 3,175,691 Italian subjects and were collected directly from three Regional Health Authorities over the 12-month period between October 2004 and September 2005. The mean annual prescription cost per individual was similar for males (196.13 euro) and females (195.12 euro). After 65 years of age, the mean prescribing costs for males were significantly higher than females. On average, costs for a 75-year-old subject would be 12 times the costs for a 25-34 year-old subject if male, 8 times if female. Subjects over 65 years of age (22% of total population) accounted for 56% of total prescribing costs. The weightings explained approximately 90% of the evolution of total prescribing costs, in spite of the pricing and reimbursement turbulences affecting Italy in the 2000-2005 period. The ASSET weightings were able to explain only about 25% of the variation in prescribing costs among individuals. If mainly idiosyncratic prescribing by general practitioners causes the unexplained variations, the introduction of capitation-based budgets would gradually move practices with high prescribing costs towards the national average. It is also possible, though, that the unexplained individual variation in prescribing costs is the result of differences in the clinical characteristics or socio-economic conditions of practice populations. If this is the case, capitation-based budgets may lead to unfair distribution of resources. The ASSET age/sex weightings should be used as a guide, not as the ultimate determinant, for an equitable allocation of prescribing resources to regional authorities and general practices.

  9. Assessing environmental assets for health promotion program planning: a practical framework for health promotion practitioners

    PubMed Central

    Springer, Andrew E.; Evans, Alexandra E.

    2016-01-01

    Conducting a health needs assessment is an important if not essential first step for health promotion planning. This paper explores how health needs assessments may be further strengthened for health promotion planning via an assessment of environmental assets rooted in the multiple environments (policy, information, social and physical environments) that shape health and behavior. Guided by a behavioral-ecological perspective- one that seeks to identify environmental assets that can influence health behavior, and an implementation science perspective- one that seeks to interweave health promotion strategies into existing environmental assets, we present a basic framework for assessing environmental assets and review examples from the literature to illustrate the incorporation of environmental assets into health program design. Health promotion practitioners and researchers implicitly identify and apply environmental assets in the design and implementation of health promotion interventions;this paper provides foundation for greater intentionality in assessing environmental assets for health promotion planning. PMID:27579254

  10. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

  11. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... COVERAGE RULES § 801.13 Aggregation of voting securities, assets and non-corporate interests. (a) Voting... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES...

  12. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... COVERAGE RULES § 801.13 Aggregation of voting securities, assets and non-corporate interests. (a) Voting... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES...

  13. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... COVERAGE RULES § 801.13 Aggregation of voting securities, assets and non-corporate interests. (a) Voting... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES...

  14. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... COVERAGE RULES § 801.13 Aggregation of voting securities, assets and non-corporate interests. (a) Voting... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES...

  15. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... COVERAGE RULES § 801.13 Aggregation of voting securities, assets and non-corporate interests. (a) Voting... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES...

  16. A methodology for highway asset valuation in Indiana.

    DOT National Transportation Integrated Search

    2012-11-01

    The Government Accounting Standards Board (GASB) requires transportation agencies to report the values of their tangible assets. : Numerous valuation methods exist which use different underlying concepts and data items. These traditional methods have...

  17. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    costs . The goal of this thesis is to help the Portuguese Navy in formulating a formal and coherent approach to its human resource accounting , and in so...ABSTRACT Human Resource Accounting means accounting for people as an organizational asset. It is the measurement of the cost and value of people to the...29 II.HUMAN RESOURCE COSTS . . . . . . . . . . . 30 A. CONCEPTS OF COST AND MEASUREMENT METHODS . . . 30 1. Accounting Concepts of Costs

  18. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  19. Accounting guidelines for HMOs: issues and practices.

    PubMed

    Ingram, R W; Robbins, W A

    1987-03-01

    HMOs are fast becoming an important part of the healthcare industry today. Unfortunately, specific accounting guidelines have not yet been established for them. This concern has led the AICPA to describe and offer recommendations concerning preferred accounting techniques for HMOs. This article looks at the issues raised by the AICPA and how current HMO financial officers feel about the practices that are recommended. It is suggested that the organization, taxability, and other attributes of an HMO must be clearly understood before strict accounting guidelines are imposed.

  20. The FASB explores accounting for future cash flows.

    PubMed

    Luecke, R W; Meeting, D T

    2001-03-01

    The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

  1. [Appliancation of logistics in resources management of medical asset].

    PubMed

    Miroshnichenko, Iu V; Goriachev, A B; Bunin, S A

    2011-06-01

    The usage of basic regulations of logistics in practical activity for providing joints and military units with medical asset is theoretically justified. The role of logistics in organizing, building and functioning of military (armed forces) medical supply system is found out. The methods of solving urgent problems of improvement the resources management of medical asset on the basis of logistics are presented.

  2. Asset Reuse of Images from a Repository

    ERIC Educational Resources Information Center

    Herman, Deirdre

    2014-01-01

    According to Markus's theory of reuse, when digital repositories are deployed to collect and distribute organizational assets, they supposedly help ensure accountability, extend information exchange, and improve productivity. Such repositories require a large investment due to the continuing costs of hardware, software, user licenses, training,…

  3. Accounting principles, reporting rules, and payment practices.

    PubMed

    Kovener, R R

    1979-12-01

    Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

  4. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

  5. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

  6. The Arthroscopic Surgical Skill Evaluation Tool (ASSET).

    PubMed

    Koehler, Ryan J; Amsdell, Simon; Arendt, Elizabeth A; Bisson, Leslie J; Braman, Jonathan P; Bramen, Jonathan P; Butler, Aaron; Cosgarea, Andrew J; Harner, Christopher D; Garrett, William E; Olson, Tyson; Warme, Winston J; Nicandri, Gregg T

    2013-06-01

    Surgeries employing arthroscopic techniques are among the most commonly performed in orthopaedic clinical practice; however, valid and reliable methods of assessing the arthroscopic skill of orthopaedic surgeons are lacking. The Arthroscopic Surgery Skill Evaluation Tool (ASSET) will demonstrate content validity, concurrent criterion-oriented validity, and reliability when used to assess the technical ability of surgeons performing diagnostic knee arthroscopic surgery on cadaveric specimens. Cross-sectional study; Level of evidence, 3. Content validity was determined by a group of 7 experts using the Delphi method. Intra-articular performance of a right and left diagnostic knee arthroscopic procedure was recorded for 28 residents and 2 sports medicine fellowship-trained attending surgeons. Surgeon performance was assessed by 2 blinded raters using the ASSET. Concurrent criterion-oriented validity, interrater reliability, and test-retest reliability were evaluated. Content validity: The content development group identified 8 arthroscopic skill domains to evaluate using the ASSET. Concurrent criterion-oriented validity: Significant differences in the total ASSET score (P < .05) between novice, intermediate, and advanced experience groups were identified. Interrater reliability: The ASSET scores assigned by each rater were strongly correlated (r = 0.91, P < .01), and the intraclass correlation coefficient between raters for the total ASSET score was 0.90. Test-retest reliability: There was a significant correlation between ASSET scores for both procedures attempted by each surgeon (r = 0.79, P < .01). The ASSET appears to be a useful, valid, and reliable method for assessing surgeon performance of diagnostic knee arthroscopic surgery in cadaveric specimens. Studies are ongoing to determine its generalizability to other procedures as well as to the live operating room and other simulated environments.

  7. The hidden costs of accounts receivable.

    PubMed

    McCormick, E J

    1993-11-01

    To maintain and expand their missions, hospitals must make the best use of their assets. Knowing the true cost of accounts receivable is important for efficient operations. Knowing how to reduce this cost is critical for liquidity. This article offers a guide to ensuring these assets are used most productively.

  8. ASSET (Age/Sex Standardised Estimates of Treatment): A Research Model to Improve the Governance of Prescribing Funds in Italy

    PubMed Central

    Favato, Giampiero; Mariani, Paolo; Mills, Roger W.; Capone, Alessandro; Pelagatti, Matteo; Pieri, Vasco; Marcobelli, Alberico; Trotta, Maria G.; Zucchi, Alberto; Catapano, Alberico L.

    2007-01-01

    Background The primary objective of this study was to make the first step in the modelling of pharmaceutical demand in Italy, by deriving a weighted capitation model to account for demographic differences among general practices. The experimental model was called ASSET (Age/Sex Standardised Estimates of Treatment). Methods and Major Findings Individual prescription costs and demographic data referred to 3,175,691 Italian subjects and were collected directly from three Regional Health Authorities over the 12-month period between October 2004 and September 2005. The mean annual prescription cost per individual was similar for males (196.13 euro) and females (195.12 euro). After 65 years of age, the mean prescribing costs for males were significantly higher than females. On average, costs for a 75-year-old subject would be 12 times the costs for a 25–34 year-old subject if male, 8 times if female. Subjects over 65 years of age (22% of total population) accounted for 56% of total prescribing costs. The weightings explained approximately 90% of the evolution of total prescribing costs, in spite of the pricing and reimbursement turbulences affecting Italy in the 2000–2005 period. The ASSET weightings were able to explain only about 25% of the variation in prescribing costs among individuals. Conclusions If mainly idiosyncratic prescribing by general practitioners causes the unexplained variations, the introduction of capitation-based budgets would gradually move practices with high prescribing costs towards the national average. It is also possible, though, that the unexplained individual variation in prescribing costs is the result of differences in the clinical characteristics or socio-economic conditions of practice populations. If this is the case, capitation-based budgets may lead to unfair distribution of resources. The ASSET age/sex weightings should be used as a guide, not as the ultimate determinant, for an equitable allocation of prescribing resources to

  9. 75 FR 1632 - Public Housing Assessment System (PHAS): Asset Management Transition Year 2 Information

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-12

    ... accounting under asset management, also known as ``Transition Year 2.'' FOR FURTHER INFORMATION CONTACT: The... System (PHAS): Asset Management Transition Year 2 Information AGENCY: Office of the Assistant Secretary... by HUD under the Public Housing Management Assessment Program (PHMAP), the regulations for which are...

  10. Proactive pavement asset management with climate change aspects

    NASA Astrophysics Data System (ADS)

    Zofka, Adam

    2018-05-01

    Pavement Asset Management System is a systematic and objective tool to manage pavement network based on the rational, engineering and economic principles. Once implemented and mature Pavement Asset Management System serves the entire range of users starting with the maintenance engineers and ending with the decision-makers. Such a system is necessary to coordinate agency management strategy including proactive maintenance. Basic inputs in the majority of existing Pavement Asset Management System approaches comprise the actual pavement inventory with associated construction history and condition, traffic information as well as various economical parameters. Some Pavement Management System approaches include also weather aspects which is of particular importance considering ongoing climate changes. This paper presents challenges in implementing the Pavement Asset Management System for those National Road Administrations that manage their pavement assets using more traditional strategies, e.g. worse-first approach. Special considerations are given to weather-related inputs and associated analysis to demonstrate the effects of climate change in a short- and long-term range. Based on the presented examples this paper concludes that National Road Administrations should account for the weather-related factors in their Pavement Management Systems as this has a significant impact on the system outcomes from the safety and economical perspective.

  11. Best practices in geographic information systems-based transportation asset management

    DOT National Transportation Integrated Search

    2012-01-31

    This report provides background on GIS and asset management, describes how public agencies have been integrating the two, and identifies benefits and challenges to doing so. The information presented is gleaned from a literature review and interviews...

  12. 31 CFR 500.556 - Joint bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN ASSETS CONTROL REGULATIONS Licenses... unblocking a portion of or all of a blocked joint bank account where a non-blocked applicant claims... survivorship provision. Specific licenses are issued unblocking an amount equivalent to that portion of the...

  13. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

  14. The Arthroscopic Surgical Skill Evaluation Tool (ASSET)

    PubMed Central

    Koehler, Ryan J.; Amsdell, Simon; Arendt, Elizabeth A; Bisson, Leslie J; Braman, Jonathan P; Butler, Aaron; Cosgarea, Andrew J; Harner, Christopher D; Garrett, William E; Olson, Tyson; Warme, Winston J.; Nicandri, Gregg T.

    2014-01-01

    Background Surgeries employing arthroscopic techniques are among the most commonly performed in orthopaedic clinical practice however, valid and reliable methods of assessing the arthroscopic skill of orthopaedic surgeons are lacking. Hypothesis The Arthroscopic Surgery Skill Evaluation Tool (ASSET) will demonstrate content validity, concurrent criterion-oriented validity, and reliability, when used to assess the technical ability of surgeons performing diagnostic knee arthroscopy on cadaveric specimens. Study Design Cross-sectional study; Level of evidence, 3 Methods Content validity was determined by a group of seven experts using a Delphi process. Intra-articular performance of a right and left diagnostic knee arthroscopy was recorded for twenty-eight residents and two sports medicine fellowship trained attending surgeons. Subject performance was assessed by two blinded raters using the ASSET. Concurrent criterion-oriented validity, inter-rater reliability, and test-retest reliability were evaluated. Results Content validity: The content development group identified 8 arthroscopic skill domains to evaluate using the ASSET. Concurrent criterion-oriented validity: Significant differences in total ASSET score (p<0.05) between novice, intermediate, and advanced experience groups were identified. Inter-rater reliability: The ASSET scores assigned by each rater were strongly correlated (r=0.91, p <0.01) and the intra-class correlation coefficient between raters for the total ASSET score was 0.90. Test-retest reliability: there was a significant correlation between ASSET scores for both procedures attempted by each individual (r = 0.79, p<0.01). Conclusion The ASSET appears to be a useful, valid, and reliable method for assessing surgeon performance of diagnostic knee arthroscopy in cadaveric specimens. Studies are ongoing to determine its generalizability to other procedures as well as to the live OR and other simulated environments. PMID:23548808

  15. Leading beyond the bottom line: organizational assets for the new economy. 2.

    PubMed

    Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

    2000-01-01

    Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

  16. Commercial Building Energy Asset Rating Program -- Market Research

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

    McCabe, Molly J.; Wang, Na

    2012-04-19

    Under contract to Pacific Northwest National Laboratory, HaydenTanner, LLC conducted an in-depth analysis of the potential market value of a commercial building energy asset rating program for the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy. The market research objectives were to: (1) Evaluate market interest and need for a program and tool to offer asset rating and rapidly identify potential energy efficiency measures for the commercial building sector. (2) Identify key input variables and asset rating outputs that would facilitate increased investment in energy efficiency. (3) Assess best practices and lessons learned from existing nationalmore » and international energy rating programs. (4) Identify core messaging to motivate owners, investors, financiers, and others in the real estate sector to adopt a voluntary asset rating program and, as a consequence, deploy high-performance strategies and technologies across new and existing buildings. (5) Identify leverage factors and incentives that facilitate increased investment in these buildings. To meet these objectives, work consisted of a review of the relevant literature, examination of existing and emergent asset and operational rating systems, interviews with industry stakeholders, and an evaluation of the value implication of an asset label on asset valuation. This report documents the analysis methodology and findings, conclusion, and recommendations. Its intent is to support and inform the DOE Office of Energy Efficiency and Renewable Energy on the market need and potential value impacts of an asset labeling and diagnostic tool to encourage high-performance new buildings and building efficiency retrofit projects.« less

  17. Exploring accountability of clinical ethics consultants: practice and training implications.

    PubMed

    Weise, Kathryn L; Daly, Barbara J

    2014-01-01

    Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice.

  18. Beyond the short term : transportation asset management for long-term sustainability, accountability and performance

    DOT National Transportation Integrated Search

    2010-01-01

    Transportation Asset Management (TAM) has long been recognized as a sound, long-term approach to managing infrastructure. It provides decision makers with a rational, long-term systematic process for making difficult and complex decisions about how t...

  19. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal Disclosure-Cost...

  20. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

  1. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

  2. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

  3. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

  4. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

  5. Narrating practice: reflective accounts and the textual construction of reality.

    PubMed

    Taylor, Carolyn

    2003-05-01

    Two approaches dominate current thinking in health and welfare: evidence-based practice and reflective practice. Whilst there is debate about the merits of evidence-based practice, reflective practice is generally accepted with critical debate as an important educational tool. Where critique does exist it tends to adopt a Foucauldian approach, focusing on the surveillance and self-regulatory aspects of reflective practice. This article acknowledges the critical purchase on the concept of reflective practice offered by Foucauldian approaches but argues that microsociological and discourse analytic approaches can further illuminate the subject and thus serve as a complement to them. The claims of proponents of reflective practice are explored, in opposition to the technical-rational approach of evidence-based practice. Reflective practice tends to adopt a naive or romantic realist position and fails to acknowledge the ways in which reflective accounts construct the world of practice. Microsociological approaches can help us to understand reflective accounts as examples of case-talk, constructed in a narrative form in the same way as case records and presentations.

  6. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

  7. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

  8. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

  9. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Definition of âplan assetsâ-insurance company general... assets”—insurance company general accounts. (a) In general. (1) This section describes, in the case where... policies are supported by assets of an insurance company's general account), which assets held by the...

  10. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS Licenses... more of the persons in whose names the account is held is a blocked national, where a non-blocked... equivalent to that portion of the total amount to which the applicant would be entitled if the total were...

  11. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS Licenses... more of the persons in whose names the account is held is a blocked national, where a non-blocked... equivalent to that portion of the total amount to which the applicant would be entitled if the total were...

  12. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS Licenses... more of the persons in whose names the account is held is a blocked national, where a non-blocked... equivalent to that portion of the total amount to which the applicant would be entitled if the total were...

  13. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS Licenses... more of the persons in whose names the account is held is a blocked national, where a non-blocked... equivalent to that portion of the total amount to which the applicant would be entitled if the total were...

  14. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS Licenses... more of the persons in whose names the account is held is a blocked national, where a non-blocked... equivalent to that portion of the total amount to which the applicant would be entitled if the total were...

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

    PubMed

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

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

  16. Investigating the Relationship between School Level Accountability Practices and Science Achievement

    ERIC Educational Resources Information Center

    Gándara, Fernanda; Randall, Jennifer

    2015-01-01

    This study investigates the relationship between school-level accountability practices and science achievement of 15-year-olds, across four counties: Australia, Korea, Portugal, and the United States. We used PISA 2006 data, since 2006 is the only administration that has focused on science. School-level accountability practices are here defined as…

  17. Reducing accounts receivable through benchmarking and best practices identification.

    PubMed

    Berkey, T

    1998-01-01

    As HIM professionals look for ways to become more competitive and achieve the best results, the importance of discovering best practices becomes more apparent. Here's how one team used a benchmarking project to provide specific best practices that reduced accounts receivable days.

  18. 17 CFR 240.13a-18 - Compliance with servicing criteria for asset-backed securities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... include from each party participating in the servicing function a report regarding its assessment of... function and that are backed by the same asset type backing the class of asset-backed securities (including... section, the annual report on Form 10-K must also include a report by a registered public accounting firm...

  19. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Contingent assets and liabilities. 367.15 Section 367.15 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  20. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Regulatory Study Costs 182.3Other Regulatory Assets 183Preliminary Survey and Investigation Charges.... This account shall include the cost of electric plant which was constructed as a research, development..., is designed to consist of two or more units or circuits which may be placed in service at different...

  1. Radio-Frequency Identification: Asset Control at Your Fingertips

    ERIC Educational Resources Information Center

    Scholes, Marcus

    2009-01-01

    Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

  2. Accounting Issues: An Essay Series Part V--Intangible Assets

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found…

  3. A framework for considering externalities in urban water asset management.

    PubMed

    Marlow, David; Pearson, Leonie; Macdonald, Darla Hatton; Whitten, Stuart; Burn, Stewart

    2011-01-01

    Urban communities rely on a complex network of infrastructure assets to connect them to water resources. There is considerable capital investment required to maintain, upgrade and extend this infrastructure. As the remit of a water utility is broader than just financial considerations, infrastructure investment decisions must be made in light of environmental and societal issues. One way of facilitating this is to integrate consideration of externalities into decision making processes. This paper considers the concept of externalities from an asset management perspective. A case study is provided to show the practical implications to a water utility and asset managers. A framework for the inclusion of externalities in asset management decision making is also presented. The potential for application of the framework is highlighted through a brief consideration of its key elements.

  4. An Asset-Based Approach to Tribal Community Energy Planning

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

    Gutierrez, Rachael A.; Martino, Anthony; Begay, Sandra K.

    Community energy planning is a vital component of successful energy resource development and project implementation. Planning can help tribes develop a shared vision and strategies to accomplish their energy goals. This paper explores the benefits of an asset-based approach to tribal community energy planning. While a framework for community energy planning and federal funding already exists, some areas of difficulty in the planning cycle have been identified. This paper focuses on developing a planning framework that offsets those challenges. The asset-based framework described here takes inventory of a tribe’s capital assets, such as: land capital, human capital, financial capital, andmore » political capital. Such an analysis evaluates how being rich in a specific type of capital can offer a tribe unique advantages in implementing their energy vision. Finally, a tribal case study demonstrates the practical application of an asset-based framework.« less

  5. Developing a cost accounting system for a physician group practice.

    PubMed

    Mays, J; Gordon, G

    1996-10-01

    Physicians in group practices must gain a competitive edge to survive in a healthcare environment in which cost efficiency has become critical to success. One tool that can help them is a cost accounting system that yields reliable, detailed data on the costs of delivering care. Such a system not only can enable physicians and group administrators to manage their operations more cost-effectively, but also can help them accurately assess the potential profitability of prospective managed care plans. An otolaryngology practice located in Mississippi provides a model for developing a cost accounting system that can be applied to physician group practices.

  6. Accountability in district nursing practice: key concepts.

    PubMed

    Griffith, Richard

    2015-03-01

    Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

  7. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

  8. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

  9. The Nature and Significance of Listening Skills in Accounting Practice

    ERIC Educational Resources Information Center

    Stone, Gerard; Lightbody, Margaret

    2012-01-01

    While surveys of the employers of accountancy graduates highlight the significance of listening skills, relatively little is known about how such skills are utilised in accounting practice. The present study attempts to address the above lacuna by utilising the findings of in-depth interviews with Australian public accountants about the nature of…

  10. MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

    NASA Astrophysics Data System (ADS)

    Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

    Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

  11. A managerial approach to costing fixed assets in health care organizations: the role of depreciation and interest.

    PubMed

    Goldschmidt, Y; Gafni, A

    1991-01-01

    The economic aspect of depreciation and interest on capital are incorporated within a managerial accounting framework by treating both items as imputed charges to be debited to the users of the assets' services. The costs of these services is examined for individual assets that provide either uniform or declining service over the expected life, and for a stock of assets where the character of the individual assets is ignored. By using imputed charges, the hospital's net income is allocated to its sources.

  12. Selected accounts receivable performance statistics for radiology practices: an analysis of the adjusted collection percentage and days charges in accounts receivable.

    PubMed

    Cergnul, John J; Russell, Philip J; Sunshine, Jonathan H

    2005-12-01

    To provide comparative data and analysis with respect to accounts receivable management performance criteria. Data from 3 sources were analyzed: the Radiology Business Management Association's (RBMA) 2003 Accounts Receivable Performance Survey; the RBMA's 2003 Accounts Receivable Survey; and Hogan and Sunshine's 2004 Radiology article "Financial Ratios in Diagnostic Radiology Practices: Variability and Trends," the data for which were drawn primarily from the ACR's 1999 Survey of Practices. The RBMA surveyed (via e-mail and postal mail) only its members, with response rates of 15% and 9%, respectively. The ACR's survey response rate was 66%, via postal mail, and was distributed without regard to the RBMA membership status of the practice manager or even whether the practice employed a practice manager. Comparison among the survey results provided information on trends. Median practice professional component adjusted collection percentage (ACP) deteriorated from 87.3% to 85.1% between the RBMA surveys. Practices limited to global fee billing faired much better when performing their billing in house, as opposed to using a billing service, with mean ACPs of 91.2% and 79.4%, respectively. Days charges in accounts receivable 2004 mean results for professional component billing and global fee billing were nearly identical at 56.11 and 55.54 days, respectively. The 2003 RBMA survey reported 63.74 days for professional component billing and 77.33 days for global fee billing. The improvement from 2003 to 2004 was highly significant for both professional component billing and global fee billing. The 2004 RBMA survey also reflected a rather dramatic improvement in days charges in accounts receivable compared with Hogan and Sunshine's results, which showed a mean of 69 days charges in accounts receivable. The conflicting trends between ACP performance and days charges in accounts receivable performance may be explained by the increasing sophistication of accounts receivable

  13. Measuring the strategic readiness of intangible assets.

    PubMed

    Kaplan, Robert S; Norton, David P

    2004-02-01

    Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sense, the challenge is impossible. Intangible assets are unlike financial and physical resources in that their value depends on how well they serve the organizations that own them. But while this prevents an independent valuation of intangible assets, it also points to an altogether different approach for assessing their worth. In this article, the creators of the Balanced Scorecard draw on its tools and framework--in particular, a tool called the strategy map--to present a step-by-step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require. Some managers shy away from measuring intangible assets because they seem so subjective. But by using the systematic approaches set out in this article, companies can now measure what they want, rather than wanting only what they can currently measure.

  14. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... certified public accountant or public accountant and is not currently under suspension or debarment by the... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is...

  15. Asset management as a strategic decision-making tool in DelDOT.

    DOT National Transportation Integrated Search

    2008-10-01

    Asset management has been receiving greater attention at both the state and national : levels. Escalating demands by the public for increased accountability, aging : infrastructure, increasingly constrained resources, new funding challenges, and incr...

  16. 26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... computed by— (i) Determining the fair market value of plan assets at least annually, (ii) Adding the...) In determining the adjusted value of plan assets for a prior valuation date, there is added to the... market value, amounts are subtracted from this account and added, to the extent necessary, to raise the...

  17. Who will be denied Medicare prescription drug subsidies because of the asset test?

    PubMed

    Rice, Thomas; Desmond, Katherine

    2006-01-01

    To determine the number and characteristics of Medicare beneficiaries who will be excluded from low-income prescription drug subsidies because they do not qualify under an asset test. Cross-sectional, using the US Census Bureau's Survey of Income and Program Participation (SIPP); results were based on interviews occurring between October 2002 and January 2003. The sample included 9278 Medicare beneficiaries, 2929 with incomes below 150% of the federal poverty level (FPL). Using SIPP, each sample member's income was compared to the FPL. Income was adjusted to include only liquid assets and primary residences. The number of individuals excluded by the asset test and their characteristics and types of assets responsible were calculated. Of 13.97 million noninstitutionalized Medicare beneficiaries, 2.37 million (17%) with low incomes would be excluded from subsidized drug coverage due to the asset test. Compared to higher-income beneficiaries, the excluded individuals tended to be older, female, widowed, and living alone. Almost half of their assets were checking and savings accounts. Half of the individuals failing the test had assets less than 35,000 dollars above the allowing thresholds. Widows are disproportionately affected by the asset test. When a husband dies, income plummets but accumulated assets often exceed those allowed under Medicare legislation. During their working years Americans are encouraged to save for retirement, but by accumulating modest amounts of assets, these same people often will then not qualify for low-income drug subsidies. Modifying or eliminating the asset test would help protect individuals disadvantaged by low incomes who have modest amounts of asset holdings.

  18. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  19. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    ERIC Educational Resources Information Center

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  20. Communities ready for takeoffIntegrating social assets for biofuel site-selection modeling.

    PubMed

    Rijkhoff, Sanne A M; Hoard, Season A; Gaffney, Michael J; Smith, Paul M

    2017-01-01

    Although much of the social science literature supports the importance of community assets for success in many policy areas, these assets are often overlooked when selecting communities for new infrastructure facilities. Extensive collaboration is crucial for the success of environmental and economic projects, yet it often is not adequately addressed when making siting decisions for new projects. This article develops a social asset framework that includes social, creative, and human capital to inform site-selection decisions. This framework is applied to the Northwest Advanced Renewables Alliance project to assess community suitability for biofuel-related developments. This framework is the first to take all necessary community assets into account, providing insight into successful site selection beyond current models. The framework not only serves as a model for future biorefinery projects but also guides tasks that depend on informed location selection for success.

  1. Women's Individual Asset Ownership and Experience of Intimate Partner Violence: Evidence From 28 International Surveys.

    PubMed

    Peterman, Amber; Pereira, Audrey; Bleck, Jennifer; Palermo, Tia M; Yount, Kathryn M

    2017-05-01

    To assess the oft-perceived protective relationship between women's asset ownership and experience of intimate partner violence (IPV) in the previous 12 months. We used international survey data from women aged 15 to 49 years from 28 Demographic and Health Surveys (2010-2014) to examine the association between owning assets and experience of recent IPV, matching on household wealth by using multivariate probit models. Matching methods helped to account for the higher probability that women in wealthier households also have a higher likelihood of owning assets. Asset ownership of any type was negatively associated with IPV in 3 countries, positively associated in 5 countries, and had no significant relationship in 20 countries (P < .10). Disaggregation by asset type, sole or joint ownership, women's age, and community level of women's asset ownership similarly showed no conclusive patterns. Results suggest that the relationship between women's asset ownership and IPV is highly context specific. Additional methodologies and data are needed to identify causality, and to understand how asset ownership differs from other types of women's economic empowerment.

  2. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  3. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  4. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  5. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  6. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  7. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card...

  8. Baby Talk: Children's Savings Accounts Mark New Frontier in Paying for College

    ERIC Educational Resources Information Center

    Poore, Anthony; Quint, Colleen

    2014-01-01

    There is a growing national conversation about the role of Children's Savings Accounts (CSAs) in building assets and creating opportunities for the next generation of students, and New England is right in the middle of it. In many respects, New England is leading the way. CSAs are long-term asset-building accounts established for children, as…

  9. On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction

    NASA Astrophysics Data System (ADS)

    Kazaryan, Ruben

    2018-03-01

    Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the accounting for entities of the public sector. The study focuses on justification of accounting rules for net assets of public sector entities. The methods used in the study are as follows: comparison, synthesis, analysis, logical approach, and system approach. The article examines legal aspects and specifics of recognition of assets of public sector entities in accordance with IPSAS standards (International Public Sector Accounting Standards are a set of accounting standards issued by IPSASB (Council for International Financial Reporting Standards for Public Sector Organizations) used by state-owned enterprises worldwide in preparation of financial statements as of the 31st of August, 2015. The most crucial factor in the modeling of key performance indicators of the system-target approach to estimation of the sustainability level of net assets on the basis of IPSAS is a multicriterial evaluation of the basic management strategy for quality system elements used in operational and strategic planning projects operations in high-rise construction. We offer an alternative evaluation of assets due to be returned to the right holder (the state controller) in the event of liquidation of a public sector entity.

  10. BIM: enabling sustainability and asset management through knowledge management.

    PubMed

    Kivits, Robbert Anton; Furneaux, Craig

    2013-11-10

    Building Information Modeling (BIM) is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry.

  11. The Future of Asset Management for Human Space Exploration: Supply Classification and an Integrated Database

    NASA Technical Reports Server (NTRS)

    Shull, Sarah A.; Gralla, Erica L.; deWeck, Olivier L.; Shishko, Robert

    2006-01-01

    One of the major logistical challenges in human space exploration is asset management. This paper presents observations on the practice of asset management in support of human space flight to date and discusses a functional-based supply classification and a framework for an integrated database that could be used to improve asset management and logistics for human missions to the Moon, Mars and beyond.

  12. Tips for medical practice success in the upcoming accountable care era.

    PubMed

    Bobbitt, Julian D

    2012-01-01

    Due to the unsustainable cost of healthcare, the movement to accountable care will be inevitable. This author predicts that recent Medicare Accountable Care Organization (ACO) regulations will energize ACO development. There are specific practical strategies every medical practice leader should know in order to navigate this new healthcare environment successfully. There is a window of opportunity, which will not stay open long, to control a medical practice's destiny in molding a fair, sustainable, and successful ACO. Not being prepared and defaulting to the status quo through passivity is also a choice that promises more work for less compensation for medical practices. The choice is clear, and the blueprint for success is available.

  13. An Evaluation of Teaching and Learning Accountable Practice in Nurse Education

    ERIC Educational Resources Information Center

    Pitt, Richard; Narayanasamy, Aru; Plant, Nigel

    2016-01-01

    Accountability is a fundamental concept that underpins our approach and expectations of professional practice, though academics have struggled to define what accountability is. In spite of the lack of consensus on a definition for accountability, we have endeavoured to develop our students' understanding of the legal, ethical and professional…

  14. Building Assets in the Classroom through Creative Response. Research into Practice.

    ERIC Educational Resources Information Center

    Wood, Karen D.; Fisher, Christopher P.

    2000-01-01

    Discusses ways to nurture students' creative responses for building four categories of external assets for their education: supportive environment, student empowerment, boundaries and expectations, and constructive time use. Describes three strategies for promoting creative response: InQuest procedure, RAFT technique, and simulated journals. (JPB)

  15. Defense Logistics: Improved Performance Measures and Information Needed for Assessing Asset Visibility Initiatives

    DTIC Science & Technology

    2017-03-01

    Accountability Office Highlights of GAO-17-183, a report to congressional committees March 2017 DEFENSE LOGISTICS Improved Performance Measures ...DEFENSE LOGISTICS Improved Performance Measures and Information Needed for Assessing Asset Visibility Initiatives...Report to Congressional Committees March 2017 GAO-17-183 United States Government Accountability Office United States Government

  16. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... element of the cost of capital assets under construction. 9904.417 Section 9904.417 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT... of money as an element of the cost of capital assets under construction. ...

  17. 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.

  18. 76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: March 16, 2011. FOR FURTHER...

  19. "Now I Know My ABCDs": Asset-Based Community Development with School Children in Ethiopia

    ERIC Educational Resources Information Center

    Johnson Butterfield, Alice K.; Yeneabat, Mulu; Moxley, David P.

    2016-01-01

    Asset-based community development (ABCD) is a promising practice for communities to engage in self-determination through the efforts residents invest in identifying community assets, framing and documenting the issues communities face, and taking action to advance quality of life. The ABCD literature does not report on the application of ABCD…

  20. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Source of ordinary income, gain, or loss. (i) Source determined by allocation and apportionment of depreciation allowed. (ii) Formula for determining foreign source income, gain, or loss. (3) Section 904(d... disposed or converted asset. (k) Effect of adjustments on prior dispositions. (l) Election. (1) Irrevocable...

  1. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Source of ordinary income, gain, or loss. (i) Source determined by allocation and apportionment of depreciation allowed. (ii) Formula for determining foreign source income, gain, or loss. (3) Section 904(d... disposed or converted asset. (k) Effect of adjustments on prior dispositions. (l) Election. (1) Irrevocable...

  2. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Source of ordinary income, gain, or loss. (i) Source determined by allocation and apportionment of depreciation allowed. (ii) Formula for determining foreign source income, gain, or loss. (3) Section 904(d... disposed or converted asset. (k) Effect of adjustments on prior dispositions. (l) Election. (1) Irrevocable...

  3. Inflation Accounting Methods and their Effectiveness

    DTIC Science & Technology

    1992-06-01

    security is measured by the standard deviation of its returns in the past periods and is reflected in the security’ s market price . The Capital Asset Pricing ...purchasing power should be limited to items which are used by an average consumer. Economists tend to perceive the general price level as the cost of living...accounting. Two common measures of business performance are income and rate of return on capital . Since depreciation charges for long-lived assets do

  4. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. BIM: Enabling Sustainability and Asset Management through Knowledge Management

    PubMed Central

    2013-01-01

    Building Information Modeling (BIM) is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry. PMID:24324392

  6. Comprehensive transportation asset management : making a business case and prioritizing assets for inclusion in formal asset management programs.

    DOT National Transportation Integrated Search

    2011-12-01

    Several agencies are applying asset management principles as a business tool and paradigm to help them define goals and prioritize agency resources in decision making. Previously, transportation asset management (TAM) has focused more on big ticke...

  7. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2009-01-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  8. A pathway to a more sustainable water sector: sustainability-based asset management.

    PubMed

    Marlow, D R; Beale, D J; Burn, S

    2010-01-01

    The water sectors of many countries are faced with the need to address simultaneously two overarching challenges; the need to undertake effective asset management coupled with the broader need to evolve business processes so as to embrace sustainability principles. Research has thus been undertaken into the role sustainability principles play in asset management. As part of this research, a series of 25 in-depth interviews were undertaken with water sector professionals from around Australia. Drawing on the results of these interviews, this paper outlines the conceptual relationship between asset management and sustainability along with a synthesis of the relevant opinions voiced in the interviews. The interviews indicated that the participating water authorities have made a strong commitment to sustainability, but there is a need to facilitate change processes to embed sustainability principles into business as usual practices. Interviewees also noted that asset management and sustainability are interlinked from a number of perspectives, especially in the way decision making is undertaken with respect to assets and service provision. The interviews also provided insights into the research needed to develop a holistic sustainability-based asset management framework.

  9. Women’s Individual Asset Ownership and Experience of Intimate Partner Violence: Evidence From 28 International Surveys

    PubMed Central

    Pereira, Audrey; Bleck, Jennifer; Palermo, Tia M.; Yount, Kathryn M.

    2017-01-01

    Objectives. To assess the oft-perceived protective relationship between women’s asset ownership and experience of intimate partner violence (IPV) in the previous 12 months. Methods. We used international survey data from women aged 15 to 49 years from 28 Demographic and Health Surveys (2010–2014) to examine the association between owning assets and experience of recent IPV, matching on household wealth by using multivariate probit models. Matching methods helped to account for the higher probability that women in wealthier households also have a higher likelihood of owning assets. Results. Asset ownership of any type was negatively associated with IPV in 3 countries, positively associated in 5 countries, and had no significant relationship in 20 countries (P < .10). Disaggregation by asset type, sole or joint ownership, women’s age, and community level of women’s asset ownership similarly showed no conclusive patterns. Conclusions. Results suggest that the relationship between women’s asset ownership and IPV is highly context specific. Additional methodologies and data are needed to identify causality, and to understand how asset ownership differs from other types of women’s economic empowerment. PMID:28398779

  10. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of Assets...

  11. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of Assets...

  12. Assessing Your Assets: Systems for Tracking and Managing IT Assets Can Save Time and Dollars

    ERIC Educational Resources Information Center

    Holub, Patricia A.

    2007-01-01

    The average school district loses more than $80,000 per year because of lost or damaged IT assets, according to a QED survey cosponsored by Follett Software Company. And many districts--59 percent--still use manual systems to track assets. Enter asset management systems. Software for managing assets, when implemented properly, can save time,…

  13. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...

  14. The Time Line Technique Teaching Tool in Accounting

    ERIC Educational Resources Information Center

    Eisner, Emanuel

    1977-01-01

    Graphic examples of the use of the time line in accounting are presented in five problems statements (with comments) in the following areas: Depreciation expense vs. the contra asset, accumulated depreciation; adjusting entries (deferrals, accruals); discounting notes receivable; bond accounting; and compound interest concepts. (TA)

  15. Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

    PubMed

    Van Belle, Sara; Mayhew, Susannah H

    2016-10-12

    Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

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

    PubMed

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

    2016-01-01

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

  17. 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...

  18. 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...

  19. Accounting issues: should the merger be treated as purchase or pooling?

    PubMed

    Finkler, S A

    1985-05-01

    Under accounting rules, a merger or consolidation can be treated as either a purchase or pooling. A purchase causes an adjustment in the selling hospital's asset basis to fair market value with goodwill often resulting. Such an adjustment is usually favorable for a taxable acquisition but not a tax-free reorganization. A pooling, on the other hand, results in the assets of the two organizations being merged together with no adjustment in asset values or increase in goodwill. The requirements for pooling are strict but the result is the carryover of assets at historical cost, usually favorable for reporting EPS.

  20. Exploring Bim for Operational Integrated Asset Management - a Preliminary Study Utilising Real-World Infrastructure Data

    NASA Astrophysics Data System (ADS)

    Boyes, G. A.; Ellul, C.; Irwin, D.

    2017-10-01

    The use of 3D information models within collaborative working environments and the practice of Building Information Modelling (BIM) are becoming more commonplace within infrastructure projects. Currently used predominantly during the design and construction phase, the use of BIM is capable in theory of providing the information at handover that will satisfy the Asset Information Requirements (AIRs) of the future Infrastructure Manager (IM). One particular challenge is establishing a link between existing construction-centric information and the asset-centric information needed for future operations. Crossrail, a project to build a new high-frequency railway underneath London, is handling many such challenges as they prepare to handover their digital information to the future operator, in particular the need to provide a two-way link between a federated 3D CAD model and an object-relational Asset Information Management System (AIMS). This paper focusses on the potential for improved Asset Management (AM) by integrating BIM and GIS systems and practices, and makes a preliminary report on how 3D spatial queries can be used to establish a two-way relational link between two information systems (3D geometry and asset lists), as well as the challenges being overcome to transform the data to be suitable for AM.

  1. 26 CFR 1.167(a)-7 - Accounting for depreciable property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... approximately the same useful lives may be grouped together. Such an account is commonly known as a group... composite account. For example, all the assets used in a business may be included in a single account. Group..., cost, character, use, etc. (b) When group, classified, or composite accounts are used with average...

  2. Ten rules for asset protection planning.

    PubMed

    Adkisson, Jay D; Keller, Lawrence B

    2013-12-01

    Asset protection planning is a highly technical area of legal planning. Because of the fraudulent transfer laws, asset protection planning must be done in advance of any claim, be technically sound, not rely upon secrecy, and avoid any number of critical mistakes including keeping personal and business assets separate. Physicians who engage in asset protection planning must avoid critical mistakes, and not count on bankruptcy to provide relief from creditors. General rules and cautions for those who are considering the creation of an asset protection plan for their personal assets.

  3. Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice

    ERIC Educational Resources Information Center

    Johnson, Ryan

    2014-01-01

    A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the…

  4. Cost approach of health care entity intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    degree of marketability; and The degree of variation in the range of value indications. Valuation analysts value health care intangible assets for a number of reasons. In addition to regulatory compliance reasons, these reasons include various transaction, taxation, financing, litigation, accounting, bankruptcy, and planning purposes. The valuation analyst should consider all generally accepted intangible asset valuation approaches, methods, and procedures. Many valuation analysts are more familiar with market approach and income approach valuation methods. However, there are numerous instances when cost approach valuation methods are also applicable to the health care intangible asset valuation. This discussion summarized the analyst's procedures and considerations with regard to the cost approach. The cost approach is often applicable to the valuation of intangible assets in the health care industry. However, the cost approach is only applicable if the valuation analyst (1) appropriately considers all of the cost components and (2) appropriately identifies and quantifies all obsolescence allowances. Regardless of the health care intangible asset or the reason for the valuation, the analyst should be familiar with all generally accepted valuation approaches and methods. And, the valuation analyst should have a clear, convincing, and cogent rationale for (1) accepting each approach and method applied and (2) rejecting each approach and method not applied. That way, the valuation analyst will best achieve the purpose and objective of the health care intangible asset valuation.

  5. Initial cash/asset ratio and asset prices: an experimental study.

    PubMed

    Caginalp, G; Porter, D; Smith, V

    1998-01-20

    A series of experiments, in which nine participants trade an asset over 15 periods, test the hypothesis that an initial imbalance of asset/cash will influence the trading price over an extended time. Participants know at the outset that the asset or "stock" pays a single dividend with fixed expectation value at the end of the 15th period. In experiments with a greater total value of cash at the start, the mean prices during the trading periods are higher, compared with those with greater amount of asset, with a high degree of statistical significance. The difference is most significant at the outset and gradually tapers near the end of the experiment. The results are very surprising from a rational expectations and classical game theory perspective, because the possession of a large amount of cash does not lead to a simple motivation for a trader to bid excessively on a financial instrument. The gradual erosion of the difference toward the end of trading, however, suggests that fundamental value is approached belatedly, offering some consolation to the rational expectations theory. It also suggests that there is a time scale on which an evolution toward fundamental value occurs. The experimental results are qualitatively compatible with the price dynamics predicted by a system of differential equations based on asset flow. The results have broad implications for the marketing of securities, particularly initial and secondary public offerings, government bonds, etc., where excess supply has been conjectured to suppress prices.

  6. The Treatment of Assets and Income From Assets in Income-Conditioned Government Benefit Programs; Technical Papers.

    ERIC Educational Resources Information Center

    Wisconsin Univ., Madison. Inst. for Research on Poverty.

    These technical papers were presented at the Conference on Treatment of Assets and Income from Assets in Income Conditioned Programs. Six papers dealing with current and alternative treatments of assets and income from assets in programs that offer both cash and noncash benefits were presented. The first three authors reviewed the network of rules…

  7. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Value of voting securities, non-corporate... ACT OF 1976 COVERAGE RULES § 801.10 Value of voting securities, non-corporate interests and assets to... value of all consideration for such voting securities, non-corporate interests or assets to be acquired...

  8. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Value of voting securities, non-corporate... ACT OF 1976 COVERAGE RULES § 801.10 Value of voting securities, non-corporate interests and assets to... value of all consideration for such voting securities, non-corporate interests or assets to be acquired...

  9. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Value of voting securities, non-corporate... ACT OF 1976 COVERAGE RULES § 801.10 Value of voting securities, non-corporate interests and assets to... value of all consideration for such voting securities, non-corporate interests or assets to be acquired...

  10. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities. These...

  11. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities. These...

  12. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities. These...

  13. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities. These...

  14. Packaging Software Assets for Reuse

    NASA Astrophysics Data System (ADS)

    Mattmann, C. A.; Marshall, J. J.; Downs, R. R.

    2010-12-01

    The reuse of existing software assets such as code, architecture, libraries, and modules in current software and systems development projects can provide many benefits, including reduced costs, in time and effort, and increased reliability. Many reusable assets are currently available in various online catalogs and repositories, usually broken down by disciplines such as programming language (Ibiblio for Maven/Java developers, PyPI for Python developers, CPAN for Perl developers, etc.). The way these assets are packaged for distribution can play a role in their reuse - an asset that is packaged simply and logically is typically easier to understand, install, and use, thereby increasing its reusability. A well-packaged asset has advantages in being more reusable and thus more likely to provide benefits through its reuse. This presentation will discuss various aspects of software asset packaging and how they can affect the reusability of the assets. The characteristics of well-packaged software will be described. A software packaging domain model will be introduced, and some existing packaging approaches examined. An example case study of a Reuse Enablement System (RES), currently being created by near-term Earth science decadal survey missions, will provide information about the use of the domain model. Awareness of these factors will help software developers package their reusable assets so that they can provide the most benefits for software reuse.

  15. Is strategic asset management applicable to small and medium utilities?

    PubMed

    Alegre, Helena

    2010-01-01

    Urban water infrastructures provide essential services to modern societies and represent a major portion of the value of municipal physical assets. Managing these assets rationally is therefore fundamental for the sustainability of the services and to the economy of societies. "Asset Management" (AM) is a modern term for an old practice--assets have always been managed. In recent years, significant evolution occurred in terms of the AM formal approaches, of the monitoring and decision support tools and of the implementation success cases. However, most tools developed are too sophisticated and data seek for small utilities. The European R&D network COST Action C18 ( E-mail: www.costc18.org) identified key research problems related to the management of urban water infrastructures, currently not covered by on-going projects of the European Framework Program. The top 1 topic is "Efficient management of small community". This paper addresses challenges and opportunities for small and medium utilities with regard to infrastructure AM (IAM). To put this into context, the first sections discuss the need for IAM, highlight key recent developments, and present IAM drivers, as well as research and development gaps, priorities and products needed.

  16. Reducing health inequities affecting immigrant women: a qualitative study of their available assets.

    PubMed

    Bonmatí-Tomás, Anna; Malagón-Aguilera, Maria Del Carmen; Bosch-Farré, Cristina; Gelabert-Vilella, Sandra; Juvinyà-Canal, Dolors; Garcia Gil, Maria Del Mar

    2016-07-07

    Immigrant women often experience health inequities, whether for reasons of gender, country of origin, or socioeconomic status. The view of immigrant women has always focussed on their needs, without taking into account their available assets. A salutogenic approach incorporating an assets analysis could provide a new perspective on the design of health promotion interventions to reduce health inequities. The study objective was to identify the assets of this group of women as a necessary first step in changing the paradigm used in such health promotion interventions. This qualitative study combined focus groups, in-depth interviews, and a photovoice session. The aim was to describe the assets of this group, based on Antonovsky's salutogenic approach and assets model. Qualitative results were interpreted with a phenomenological focus, identifying each individual's internal, community, and institutional assets. The self awareness of skills was linked to a person's description of herself as being optimistic, having religious beliefs, and having motivations and objectives in life, for herself, her family or her children. Being motivated helped the women to persist in doing or learning things that could be useful in confronting difficult situations. Another selfawareness skill was feeling useful to others, whether this was due to religious beliefs about their role in life or to the importance of the mutual support of interpersonal relationships. High optimism, strong capacity for struggle and self-initiative, the importance of religious beliefs, social support, and concern for their children's future were described as assets of immigrant women. Identification of these assets allows us to develop more in-depth knowledge and better tools for health promotion programs and policies intended to reduce health inequities in this population of immigrant women.

  17. Using Ecological Asset Mapping to Investigate Pre-Service Teachers' Cultural Assets

    ERIC Educational Resources Information Center

    Borrero, Noah; Yeh, Christine

    2016-01-01

    We examined the impact of a pedagogical strategy, ecological asset mapping, on 19 pre-service teachers' self-exploration, development of respect for others, and critical examination of social injustice. Data were analyzed from participants' ecological asset maps and essays describing the experience of completing and sharing the maps. The analysis…

  18. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  19. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  20. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships, servicing...

  1. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS... regularly prepared balance sheet of “A” referred to in § 801.11—the voting securities of X must be reflected...

  2. Rethinking Social Welfare: Toward Assets.

    ERIC Educational Resources Information Center

    Sherraden, Michael

    1988-01-01

    Suggests that social welfare policy focus on household assets. Asset distribution is less unequal than income distribution. Assets cushion income shocks, reduce household transaction costs, and provide a stake in the future. Reviews the current policy debate. Discusses policy directions in direct financial transfers, housing, and support for…

  3. 76 FR 5072 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  4. 77 FR 71530 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-03

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  5. 75 FR 10996 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control...

  6. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the...

  7. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the...

  8. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the...

  9. Initial cash/asset ratio and asset prices: An experimental study

    PubMed Central

    Caginalp, Gunduz; Porter, David; Smith, Vernon

    1998-01-01

    A series of experiments, in which nine participants trade an asset over 15 periods, test the hypothesis that an initial imbalance of asset/cash will influence the trading price over an extended time. Participants know at the outset that the asset or “stock” pays a single dividend with fixed expectation value at the end of the 15th period. In experiments with a greater total value of cash at the start, the mean prices during the trading periods are higher, compared with those with greater amount of asset, with a high degree of statistical significance. The difference is most significant at the outset and gradually tapers near the end of the experiment. The results are very surprising from a rational expectations and classical game theory perspective, because the possession of a large amount of cash does not lead to a simple motivation for a trader to bid excessively on a financial instrument. The gradual erosion of the difference toward the end of trading, however, suggests that fundamental value is approached belatedly, offering some consolation to the rational expectations theory. It also suggests that there is a time scale on which an evolution toward fundamental value occurs. The experimental results are qualitatively compatible with the price dynamics predicted by a system of differential equations based on asset flow. The results have broad implications for the marketing of securities, particularly initial and secondary public offerings, government bonds, etc., where excess supply has been conjectured to suppress prices. PMID:11038619

  10. Social work and gender: An argument for practical accounts

    PubMed Central

    2015-01-01

    This article contributes to the debate on gender and social work by examining dominant approaches within the field. Anti-discriminatory, woman-centered and intersectional accounts are critiqued for reliance upon both reification and isolation of gender. Via examination of poststructural, queer and trans theories within social work, the author then presents accounts based upon structural/materialist, ethnomethodological and discursive theories, in order to open up debates about conceptualization of gender. These are used to suggest that social work should adopt a focus on gender as a practical accomplishment that occurs within various settings or contexts. PMID:26273228

  11. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Value of voting securities, non-corporate... ACT OF 1976 COVERAGE RULES § 801.10 Value of voting securities, non-corporate interests and assets to be acquired. Except as provided in § 801.13, the value of voting securities and assets to be acquired...

  12. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Value of voting securities, non-corporate... ACT OF 1976 COVERAGE RULES § 801.10 Value of voting securities, non-corporate interests and assets to be acquired. Except as provided in § 801.13, the value of voting securities and assets to be acquired...

  13. Testing an Asset-Building Approach for Young People: Early Access to Savings Predicts Later Savings

    ERIC Educational Resources Information Center

    Friedline, Terri; Elliott, William; Chowa, Gina A. N.

    2013-01-01

    A major hypothesis of asset-building is that early access to savings accounts leads to continued and improved educational and economic outcomes over time. This study asks whether or not young adults (ages 18-22) in 2007, particularly among lower income households, are significantly more likely to own savings accounts and to accumulate more savings…

  14. Asset tracking systems.

    PubMed

    2006-11-01

    Asset tracking systems are used in healthcare to find objects--medical devices and other hospital equipment--and to record the physical location of those objects over time. Interest in asset tracking is growing daily, but the technology is still evolving, and so far very few systems have been implemented in hospitals. This situation is likely to change over the next few years, at which point many hospitals will be faced with choosing a system. We evaluated four asset tracking systems from four suppliers: Agility Healthcare Solutions, Ekahau, Radianse, and Versus Technology. We judged the systems' performance for two "levels" of asset tracking. The first level is basic locating--simply determining where in the facility an item can be found. This may be done because the equipment needs routine inspection and preventive maintenance or because it is required for recall purposes; or the equipment may be needed, often urgently, for clinical use. The second level, which is much more involved, is inventory optimization and workflow improvement. This entails analyzing asset utilization based on historical location data to improve the use, distribution, and processing of equipment. None of the evaluated products is ideal for all uses--each has strengths and weaknesses. In many cases, hospitals will have to select a product based on their specific needs. For example, they may need to choose between a supplier whose system is easy to install and a supplier whose tags have a long battery operating life.

  15. AUTOMATING ASSET KNOWLEDGE WITH MTCONNECT.

    PubMed

    Venkatesh, Sid; Ly, Sidney; Manning, Martin; Michaloski, John; Proctor, Fred

    2016-01-01

    In order to maximize assets, manufacturers should use real-time knowledge garnered from ongoing and continuous collection and evaluation of factory-floor machine status data. In discrete parts manufacturing, factory machine monitoring has been difficult, due primarily to closed, proprietary automation equipment that make integration difficult. Recently, there has been a push in applying the data acquisition concepts of MTConnect to the real-time acquisition of machine status data. MTConnect is an open, free specification aimed at overcoming the "Islands of Automation" dilemma on the shop floor. With automated asset analysis, manufacturers can improve production to become lean, efficient, and effective. The focus of this paper will be on the deployment of MTConnect to collect real-time machine status to automate asset management. In addition, we will leverage the ISO 22400 standard, which defines an asset and quantifies asset performance metrics. In conjunction with these goals, the deployment of MTConnect in a large aerospace manufacturing facility will be studied with emphasis on asset management and understanding the impact of machine Overall Equipment Effectiveness (OEE) on manufacturing.

  16. AUTOMATING ASSET KNOWLEDGE WITH MTCONNECT

    PubMed Central

    Venkatesh, Sid; Ly, Sidney; Manning, Martin; Michaloski, John; Proctor, Fred

    2017-01-01

    In order to maximize assets, manufacturers should use real-time knowledge garnered from ongoing and continuous collection and evaluation of factory-floor machine status data. In discrete parts manufacturing, factory machine monitoring has been difficult, due primarily to closed, proprietary automation equipment that make integration difficult. Recently, there has been a push in applying the data acquisition concepts of MTConnect to the real-time acquisition of machine status data. MTConnect is an open, free specification aimed at overcoming the “Islands of Automation” dilemma on the shop floor. With automated asset analysis, manufacturers can improve production to become lean, efficient, and effective. The focus of this paper will be on the deployment of MTConnect to collect real-time machine status to automate asset management. In addition, we will leverage the ISO 22400 standard, which defines an asset and quantifies asset performance metrics. In conjunction with these goals, the deployment of MTConnect in a large aerospace manufacturing facility will be studied with emphasis on asset management and understanding the impact of machine Overall Equipment Effectiveness (OEE) on manufacturing. PMID:28691121

  17. A risk-based approach to sanitary sewer pipe asset management.

    PubMed

    Baah, Kelly; Dubey, Brajesh; Harvey, Richard; McBean, Edward

    2015-02-01

    Wastewater collection systems are an important component of proper management of wastewater to prevent environmental and human health implications from mismanagement of anthropogenic waste. Due to aging and inadequate asset management practices, the wastewater collection assets of many cities around the globe are in a state of rapid decline and in need of urgent attention. Risk management is a tool which can help prioritize resources to better manage and rehabilitate wastewater collection systems. In this study, a risk matrix and a weighted sum multi-criteria decision-matrix are used to assess the consequence and risk of sewer pipe failure for a mid-sized city, using ArcGIS. The methodology shows that six percent of the uninspected sewer pipe assets of the case study have a high consequence of failure while four percent of the assets have a high risk of failure and hence provide priorities for inspection. A map incorporating risk of sewer pipe failure and consequence is developed to facilitate future planning, rehabilitation and maintenance programs. The consequence of failure assessment also includes a novel failure impact factor which captures the effect of structurally defective stormwater pipes on the failure assessment. The methodology recommended in this study can serve as a basis for future planning and decision making and has the potential to be universally applied by municipal sewer pipe asset managers globally to effectively manage the sanitary sewer pipe infrastructure within their jurisdiction. Copyright © 2014 Elsevier B.V. All rights reserved.

  18. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices. As prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  19. Retrading, production, and asset market performance.

    PubMed

    Gjerstad, Steven D; Porter, David; Smith, Vernon L; Winn, Abel

    2015-11-24

    Prior studies have shown that traders quickly converge to the price-quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments.

  20. Retrading, production, and asset market performance

    PubMed Central

    Gjerstad, Steven D.; Porter, David; Smith, Vernon L.; Winn, Abel

    2015-01-01

    Prior studies have shown that traders quickly converge to the price–quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments. PMID:26553991

  1. Reflections of a "Late-Career" Early-Career Researcher: An Account of Practice

    ERIC Educational Resources Information Center

    Groves, Catherine J.

    2016-01-01

    This account of practice describes the journey of an "accidental academic" through the Doctoral programme in Business Administration (DBA). It reflects on her experience of action learning and lessons learned to better embed action learning in future DBA teaching and assessment. The account is told from the perspective of a mature…

  2. A Pilot Study Using an Online, Experimental, Two-Asset Market.

    ERIC Educational Resources Information Center

    Lypny, Gregory

    2003-01-01

    Describes an online, securities market, research tool, called Borsa, to engage students in the exploration of asset pricing in microeconomics courses. Defines Borsa as related database files served on the Internet using a dedicated IP address. Discusses practical considerations in running the market. Offers questions that arise from using the…

  3. Three-dimensional GIS approach for management of assets

    NASA Astrophysics Data System (ADS)

    Lee, S. Y.; Yee, S. X.; Majid, Z.; Setan, H.

    2014-02-01

    Assets play an important role in human life, especially to an organization. Organizations strive and put more effort to improve its operation and assets management. The development of GIS technology has become a powerful tool in management as it is able to provide a complete inventory for managing assets with location-based information. Spatial information is one of the requirements in decision making in various areas, including asset management in the buildings. This paper describes a 3D GIS approach for management of assets. An asset management system was developed by integrating GIS concept and 3D model assets. The purposes of 3D visualization to manage assets are to facilitate the analysis and understanding in the complex environment. Behind the 3D model of assets is a database to store the asset information. A user-friendly interface was also designed for more easier to operate the application. In the application developed, location of each individual asset can be easily tracked according to the referring spatial information and 3D viewing. The 3D GIS approach described in this paper is certainly would be useful in asset management. Systematic management of assets can be carried out and this will lead to less-time consuming and cost-effective. The results in this paper will show a new approach to improve asset management.

  4. Heterogeneous belief and asset returns

    NASA Astrophysics Data System (ADS)

    Lei-Sun, Wen-Zou, Hui

    2014-10-01

    Based on DSSW model, this paper introduces the noise traders with heterogeneous belief. With an equilibrium analysis, this paper examines the return of risky asset. The results show that the belief biases, the probability of economy state, the degree of the heterogeneous noise trader's aversion risk, the coefficient between heterogeneous noise traders are all the factors that have effects on the risky asset pricing and the return of risky asset.

  5. ISO 55000: Creating an asset management system.

    PubMed

    Bradley, Chris; Main, Kevin

    2015-02-01

    In the October 2014 issue of HEJ, Keith Hamer, group vice-president, Asset Management & Engineering at Sodexo, and marketing director at Asset Wisdom, Kevin Main, argued that the new ISO 55000 standards present facilities managers with an opportunity to create 'a joined-up, whole lifecycle approach' to managing and delivering value from assets. In this article, Kevin Main and Chris Bradley, who runs various asset management projects, examine the process of creating an asset management system.

  6. Tread lightly through these accounting minefields.

    PubMed

    Sherman, H D; Young, S D

    2001-01-01

    In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

  7. 26 CFR 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Property not entirely subject to jurisdiction of one regulatory body—(1) In general. If a taxpayer which... regulatory body having jurisdiction over less than all of its property to use, or not to use, a method of... jurisdiction of such regulatory body. In the case of property which is contained in a multiple asset account...

  8. 26 CFR 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Property not entirely subject to jurisdiction of one regulatory body—(1) In general. If a taxpayer which... regulatory body having jurisdiction over less than all of its property to use, or not to use, a method of... jurisdiction of such regulatory body. In the case of property which is contained in a multiple asset account...

  9. 26 CFR 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Property not entirely subject to jurisdiction of one regulatory body—(1) In general. If a taxpayer which... regulatory body having jurisdiction over less than all of its property to use, or not to use, a method of... jurisdiction of such regulatory body. In the case of property which is contained in a multiple asset account...

  10. 26 CFR 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Property not entirely subject to jurisdiction of one regulatory body—(1) In general. If a taxpayer which... regulatory body having jurisdiction over less than all of its property to use, or not to use, a method of... jurisdiction of such regulatory body. In the case of property which is contained in a multiple asset account...

  11. 26 CFR 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Property not entirely subject to jurisdiction of one regulatory body—(1) In general. If a taxpayer which... regulatory body having jurisdiction over less than all of its property to use, or not to use, a method of... jurisdiction of such regulatory body. In the case of property which is contained in a multiple asset account...

  12. A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

    ERIC Educational Resources Information Center

    De Lange, Paul; Jackling, Beverley; Basioudis, Ilias G.

    2013-01-01

    The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

  13. Practical Considerations when Using Benchmarking for Accountability in Higher Education

    ERIC Educational Resources Information Center

    Achtemeier, Sue D.; Simpson, Ronald D.

    2005-01-01

    The qualitative study on which this article is based examined key individuals' perceptions, both within a research university community and beyond in its external governing board, of how to improve benchmarking as an accountability method in higher education. Differing understanding of benchmarking revealed practical implications for using it as…

  14. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift Activities...

  15. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift Activities...

  16. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift Activities...

  17. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift Activities...

  18. 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.

  19. Mission and Assets Database

    NASA Technical Reports Server (NTRS)

    Baldwin, John; Zendejas, Silvino; Gutheinz, Sandy; Borden, Chester; Wang, Yeou-Fang

    2009-01-01

    Mission and Assets Database (MADB) Version 1.0 is an SQL database system with a Web user interface to centralize information. The database stores flight project support resource requirements, view periods, antenna information, schedule, and forecast results for use in mid-range and long-term planning of Deep Space Network (DSN) assets.

  20. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC. (2...

  1. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC. (2...

  2. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC. (2...

  3. Leveraging Human Assets in Law Firms: Human Capital Structures and Organizational Capabilities.

    ERIC Educational Resources Information Center

    Sherer, Peter D.

    1995-01-01

    Using the ratio of associates to partners as a measure of human asset leveraging, analysis of data from 312 law firms reveals that the ratio is related to business strategy, human resource management practices, organizational structure, and the competitiveness of the firm. (SK)

  4. Alignment of breast cancer screening guidelines, accountability metrics, and practice patterns.

    PubMed

    Onega, Tracy; Haas, Jennifer S; Bitton, Asaf; Brackett, Charles; Weiss, Julie; Goodrich, Martha; Harris, Kimberly; Pyle, Steve; Tosteson, Anna N A

    2017-01-01

    Breast cancer screening guidelines and metrics are inconsistent with each other and may differ from breast screening practice patterns in primary care. This study measured breast cancer screening practice patterns in relation to common evidence-based guidelines and accountability metrics. Cohort study using primary data collected from a regional breast cancer screening research network between 2011 and 2014. Using information on women aged 30 to 89 years within 21 primary care practices of 2 large integrated health systems in New England, we measured the proportion of women screened overall and by age using 2 screening definition categories: any mammogram and screening mammogram. Of the 81,352 women in our cohort, 54,903 (67.5%) had at least 1 mammogram during the time period, 48,314 (59.4%) had a screening mammogram. Women aged 50 to 69 years were the highest proportion screened (82.4% any mammogram, 75% screening indication); 72.6% of women at age 40 had a screening mammogram with a median of 70% (range = 54.3%-84.8%) among the practices. Of women aged at least 75 years, 63.3% had a screening mammogram, with the median of 63.9% (range = 37.2%-78.3%) among the practices. Of women who had 2 or more mammograms, 79.5% were screened annually. Primary care practice patterns for breast cancer screening are not well aligned with some evidence-based guidelines and accountability metrics. Metrics and incentives should be designed with more uniformity and should also include shared decision making when the evidence does not clearly support one single conclusion.

  5. Analysis System for Self-Efficacy Training (ASSET). Assessing treatment fidelity of self-management interventions.

    PubMed

    Zinken, Katarzyna M; Cradock, Sue; Skinner, T Chas

    2008-08-01

    The paper presents the development of a coding tool for self-efficacy orientated interventions in diabetes self-management programmes (Analysis System for Self-Efficacy Training, ASSET) and explores its construct validity and clinical utility. Based on four sources of self-efficacy (i.e., mastery experience, role modelling, verbal persuasion and physiological and affective states), published self-efficacy based interventions for diabetes care were analysed in order to identify specific verbal behavioural techniques. Video-recorded facilitating behaviours were evaluated using ASSET. The reliability between four coders was high (K=0.71). ASSET enabled assessment of both self-efficacy based techniques and participants' response to those techniques. Individual patterns of delivery and shifts over time across facilitators were found. In the presented intervention we observed that self-efficacy utterances were followed by longer patient verbal responses than non-self-efficacy utterances. These detailed analyses with ASSET provide rich data and give the researcher an insight into the underlying mechanism of the intervention process. By providing a detailed description of self-efficacy strategies ASSET can be used by health care professionals to guide reflective practice and support training programmes.

  6. A Mobile Asset Tracking System Architecture under Mobile-Stationary Co-Existing WSNs

    PubMed Central

    Kim, Tae Hyon; Jo, Hyeong Gon; Lee, Jae Shin; Kang, Soon Ju

    2012-01-01

    The tracking of multiple wireless mobile nodes is not easy with current legacy WSN technologies, due to their inherent technical complexity, especially when heavy traffic and frequent movement of mobile nodes are encountered. To enable mobile asset tracking under these legacy WSN systems, it is necessary to design a specific system architecture that can manage numerous mobile nodes attached to mobile assets. In this paper, we present a practical system architecture including a communication protocol, a three-tier network, and server-side middleware for mobile asset tracking in legacy WSNs consisting of mobile-stationary co-existing infrastructures, and we prove the functionality of this architecture through careful evaluation in a test bed. Evaluation was carried out in a microwave anechoic chamber as well as on a straight road near our office. We evaluated communication mobility performance between mobile and stationary nodes, location-awareness performance, system stability under numerous mobile node conditions, and the successful packet transfer rate according to the speed of the mobile nodes. The results indicate that the proposed architecture is sufficiently robust for application in realistic mobile asset tracking services that require a large number of mobile nodes. PMID:23242277

  7. Distributed charging of electrical assets

    DOEpatents

    Ghosh, Soumyadip; Phan, Dung; Sharma, Mayank; Wu, Chai Wah; Xiong, Jinjun

    2016-02-16

    The present disclosure relates generally to the field of distributed charging of electrical assets. In various examples, distributed charging of electrical assets may be implemented in the form of systems, methods and/or algorithms.

  8. 76 FR 4231 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... issuers that also issue corporate securities are familiar with it. We previously have recognized that... SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts 229 and 230 [Release Nos. 33-9176, 34-63742; File No. S7-26-10] RIN 3235-AK76 Issuer Review of Assets in Offerings of Asset-Backed Securities AGENCY...

  9. 78 FR 79286 - Truth in Lending (Regulation Z): Adjustment to Asset-Size Exemption Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-30

    ...The Bureau is amending the official commentary that interprets the requirements of the Bureau's Regulation Z (Truth in Lending) to reflect a change in the asset size threshold for certain creditors to qualify for an exemption to the requirement to establish an escrow account for a higher-priced mortgage loan based on the annual percentage change in the average of the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) for the 12-month period ending in November. The exemption threshold is adjusted to increase to $2.028 billion from $2 billion. The adjustment is based on the 1.4 percent increase in the average of the CPI-W for the 12-month period ending in November 2013. Therefore, creditors with assets of $2.028 billion or less as of December 31, 2013, are exempt, if other requirements of Regulation Z also are met, from establishing escrow accounts for higher-priced mortgage loans in 2014.

  10. Facilities Stewardship: Measuring the Return on Physical Assets.

    ERIC Educational Resources Information Center

    Kadamus, David A.

    2001-01-01

    Asserts that colleges and universities should apply the same analytical rigor to physical assets as they do financial assets. Presents a management tool, the Return on Physical Assets model, to help guide physical asset allocation decisions. (EV)

  11. Accountability and Other CAUSES of Total Quality Management.

    ERIC Educational Resources Information Center

    Aamot, Karen; Piotrowski, Craig

    1995-01-01

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

  12. 75 FR 64182 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... subject to Rule 13a-15, ABS issuers that also issue corporate securities are familiar with it. We... SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts 229, 230, 240, and 249 [Release Nos. 33-9150, 34-63091; File No. S7-26-10] RIN 3235-AK76 Issuer Review of Assets in Offerings of Asset-Backed Securities...

  13. Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

    DTIC Science & Technology

    1981-09-01

    8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

  14. Practice improvement, part II: trends in employment versus private practice.

    PubMed

    Coleman, Mary Thoesen; Roett, Michelle A

    2013-11-01

    A growing percentage of physicians are selecting employment over solo practice, and fewer family physicians have hospital admission privileges. Results from surveys of recent medical school graduates indicate a high value placed on free time. Factors to consider when choosing a practice opportunity include desire for independence, decision-making authority, work-life balance, administrative responsibilities, financial risk, and access to resources. Compensation models are evolving from the simple fee-for-service model to include metrics that reward panel size, patient access, coordination of care, chronic disease management, achievement of patient-centered medical home status, and supervision of midlevel clinicians. When a practice is sold, tangible personal property and assets in excess of liabilities, patient accounts receivable, office building, and goodwill (ie, expected earnings) determine its value. The sale of a practice includes a broad legal review, addressing billing and coding deficiencies, noncompliant contractual arrangements, and potential litigations as well as ensuring that all employment agreements, leases, service agreements, and contracts are current, have been executed appropriately, and meet regulatory requirements. Written permission from the American Academy of Family Physicians is required for reproduction of this material in whole or in part in any form or medium.

  15. Critical Pedagogy and Learning to Dialogue: Towards Reflexive Practice for Financial Management and Accounting Education

    ERIC Educational Resources Information Center

    Armitage, Andrew

    2011-01-01

    Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the…

  16. Asset surveillance system: apparatus and method

    NASA Technical Reports Server (NTRS)

    Bickford, Randall L. (Inventor)

    2007-01-01

    System and method for providing surveillance of an asset comprised of numerically fitting at least one mathematical model to obtained residual data correlative to asset operation; storing at least one mathematical model in a memory; obtaining a current set of signal data from the asset; retrieving at least one mathematical model from the memory, using the retrieved mathematical model in a sequential hypothesis test for determining if the current set of signal data is indicative of a fault condition; determining an asset fault cause correlative to a determined indication of a fault condition; providing an indication correlative to a determined fault cause, and an action when warranted. The residual data can be mode partitioned, a current mode of operation can be determined from the asset, and at least one mathematical model can be retrieved from the memory as a function of the determined mode of operation.

  17. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

  18. The Q theory of investment, the capital asset pricing model, and asset valuation: a synthesis.

    PubMed

    McDonald, John F

    2004-05-01

    The paper combines Tobin's Q theory of real investment with the capital asset pricing model to produce a new and relatively simple procedure for the valuation of real assets using the income approach. Applications of the new method are provided.

  19. 12 CFR 700.2 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... present cash value of its assets after providing for liabilities unless: (i) It is determined by the Board... this section, the following definitions are used: (i) Cash value of assets. Recorded value will be considered the cash value of any asset account providing accepted accounting principles and practices are...

  20. 12 CFR 700.2 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... present cash value of its assets after providing for liabilities unless: (i) It is determined by the Board... this section, the following definitions are used: (i) Cash value of assets. Recorded value will be considered the cash value of any asset account providing accepted accounting principles and practices are...

  1. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 145, Notes receivable from associate companies. 367.1450 Section 367.1450 Conservation of Power and Water Resources...

  2. Critical Infrastructure: The National Asset Database

    DTIC Science & Technology

    2007-07-16

    Infrastructure: The National Asset Database 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e...upon which federal resources, including infrastructure protection grants , are allocated. According to DHS, both of those assumptions are wrong. DHS...assets that it has determined are critical to the nation. Also, while the National Asset Database has been used to support federal grant -making

  3. 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...

  4. 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...

  5. 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...

  6. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    ERIC Educational Resources Information Center

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  7. Encouraging Asset Development for Low-Income Workers.

    ERIC Educational Resources Information Center

    Resources for Welfare Decisions, 2002

    2002-01-01

    Asset development is an emerging approach to promoting self-sufficiency for low-income workers. By promoting and rewarding savings, asset development strategies encourage individuals to set long-term economic goals. Asset development strategies can accomplish the following objectives: (1) give low-income workers the knowledge required to navigate…

  8. Approaches of Improving University Assets Management Efficiency

    ERIC Educational Resources Information Center

    Wang, Jingliang

    2015-01-01

    University assets management, as an important content of modern university management, is generally confronted with the issue of low efficiency. Currently, to address the problems exposed in university assets management and take appropriate modification measures is an urgent issue in front of Chinese university assets management sectors. In this…

  9. Accounting-Induced Distortion in Public Enterprise Pricing

    NASA Astrophysics Data System (ADS)

    Moncur, James E. T.; Pollock, Richard L.

    1996-11-01

    Municipal water utilities commonly aim to set prices at average cost. Because of various omissions and owing to inflation, unadjusted accounting data understate the economic costs of fixed assets and thus generate inefficiently low prices and high consumption rates for the output of these enterprises. We investigate the nature and extent of undercosting and underpricing for a group of large urban water utilities in the United States. Economic costs appear to be significantly greater than the corresponding accounting measures for the cases studied.

  10. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  11. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  12. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  13. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  14. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS..., real, personal, or mixed, tangible or intangible, or interest or interests therein, present, future or...

  15. RAPID: Collaborative Commanding and Monitoring of Lunar Assets

    NASA Technical Reports Server (NTRS)

    Torres, Recaredo J.; Mittman, David S.; Powell, Mark W.; Norris, Jeffrey S.; Joswig, Joseph C.; Crockett, Thomas M.; Abramyan, Lucy; Shams, Khawaja S.; Wallick, Michael; Allan, Mark; hide

    2011-01-01

    RAPID (Robot Application Programming Interface Delegate) software utilizes highly robust technology to facilitate commanding and monitoring of lunar assets. RAPID provides the ability for intercenter communication, since these assets are developed in multiple NASA centers. RAPID is targeted at the task of lunar operations; specifically, operations that deal with robotic assets, cranes, and astronaut spacesuits, often developed at different NASA centers. RAPID allows for a uniform way to command and monitor these assets. Commands can be issued to take images, and monitoring is done via telemetry data from the asset. There are two unique features to RAPID: First, it allows any operator from any NASA center to control any NASA lunar asset, regardless of location. Second, by abstracting the native language for specific assets to a common set of messages, an operator may control and monitor any NASA lunar asset by being trained only on the use of RAPID, rather than the specific asset. RAPID is easier to use and more powerful than its predecessor, the Astronaut Interface Device (AID). Utilizing the new robust middleware, DDS (Data Distribution System), developing in RAPID has increased significantly over the old middleware. The API is built upon the Java Eclipse Platform, which combined with DDS, provides platform-independent software architecture, simplifying development of RAPID components. As RAPID continues to evolve and new messages are being designed and implemented, operators for future lunar missions will have a rich environment for commanding and monitoring assets.

  16. On the management and operation of enterprises intangible asset

    NASA Astrophysics Data System (ADS)

    Zhu, Yu; Wang, Hong

    2011-10-01

    Since entering the knowledge economy, the management of intangible assets becomes an important part of manage, this article discusses the problem of management on intangible assets, the properties of intangible assets, and the channels of management and operation on intangible assets, and stressed the important role of intangible assets in the development and innovation of the enterprise.

  17. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document whether all...

  18. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  19. Financial management : Federal Aviation Administration lacked accountability for major assets

    DOT National Transportation Integrated Search

    1998-02-18

    This short report is in response to a request by the Congress that the General : Accounting Office (GAO) analyze the Department of Transportation (DOT) Inspector : General's (IG) audit report on the Federal Aviation Administration's (FAA) : fiscal ye...

  20. The Civic and Political Assets of Preservice Teachers: Understanding Our Millennial Students

    ERIC Educational Resources Information Center

    Gatti, Lauren; Payne, Katherina A.

    2011-01-01

    This article builds on Lowenstein's (2009) argument that we need to consider a "parallel practice" wherein teacher educators model pedagogy that understands and values the assets that preservice teachers bring into the classroom. Drawing from a qualitative study of 17 preservice teachers entering two programs, this article discusses what kind of…

  1. Forecasting financial asset processes: stochastic dynamics via learning neural networks.

    PubMed

    Giebel, S; Rainer, M

    2010-01-01

    Models for financial asset dynamics usually take into account their inherent unpredictable nature by including a suitable stochastic component into their process. Unknown (forward) values of financial assets (at a given time in the future) are usually estimated as expectations of the stochastic asset under a suitable risk-neutral measure. This estimation requires the stochastic model to be calibrated to some history of sufficient length in the past. Apart from inherent limitations, due to the stochastic nature of the process, the predictive power is also limited by the simplifying assumptions of the common calibration methods, such as maximum likelihood estimation and regression methods, performed often without weights on the historic time series, or with static weights only. Here we propose a novel method of "intelligent" calibration, using learning neural networks in order to dynamically adapt the parameters of the stochastic model. Hence we have a stochastic process with time dependent parameters, the dynamics of the parameters being themselves learned continuously by a neural network. The back propagation in training the previous weights is limited to a certain memory length (in the examples we consider 10 previous business days), which is similar to the maximal time lag of autoregressive processes. We demonstrate the learning efficiency of the new algorithm by tracking the next-day forecasts for the EURTRY and EUR-HUF exchange rates each.

  2. “A memorable consultation”: Writing reflective accounts articulates students’ learning in general practice

    PubMed Central

    Svenberg, Kristian; Wahlqvist, Mats; Mattsson, Bengt

    2007-01-01

    Objectives To explore and analyse students’ learning experiences of a memorable consultation during a final-year attachment in general practice. Setting After a two-week primary care attachment in the undergraduate curriculum, students were invited to write a reflective account of a memorable consultation. Design A total of 52 reflective accounts were read and processed according to qualitative content analysis. Credibility of the analysis was validated by two co-authors reading the descriptions separately and trustworthiness was tested at local seminars. Results Three main themes emerged. In “The person beyond symptoms” the students recognize the individual properties of a consultation. “Facing complexity” mirrors awareness of changing tracks in problem-solving and strategies of handling unclear conditions. “In search of a professional role” reflects the interest in role modelling and the relation to the supervisor. Conclusion Involving students in writing reflective accounts appears to stimulate them to articulate practice experiences of the consultation. PMID:17497483

  3. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... § 1773.40 Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document...

  4. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... § 1773.40 Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document...

  5. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... § 1773.40 Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document...

  6. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... § 1773.40 Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with the requirements of SFAS No. 71. For electric borrowers only, the CPA's workpapers must document...

  7. The Discipline of Asset Allocation.

    ERIC Educational Resources Information Center

    Petzel, Todd E.

    2000-01-01

    Discussion of asset allocation for college/university endowment funds focuses on three levels of risk: (1) the absolute risk of the portfolio (usually leading to asset diversification); (2) the benchmark risk (usually comparison with peer institutions; and (3) personal career risk (which may incline managers toward maximizing short-term returns,…

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Asset Depletion, Chronic Financial Stress, and Mortgage Trouble Among Older Female Homeowners.

    PubMed

    Castro Baker, Amy; West, Stacia; Wood, Anna

    2017-09-08

    The Great Recession disproportionately impacted older adults and women of color, suggesting that women may be entering retirement without adequate assets. However, the current literature lacks a detailed account of women's experiences of mortgage trouble and foreclosure, as well as a longitudinal view of how these experiences impacted their overall financial assets. Grounded in cumulative inequality theory, this mixed methods study employed a QUAL→quan approach to gather qualitative data from a sample of 21 older adult women regarding their experiences of mortgage trouble. Quantitative longitudinal data was gathered for a subsample of the Early Baby Boomer Cohort using the Health and Retirement Study. Qualitative findings indicated women approaching retirement experienced chronic underemployment, wage stagnation, and financial volatility as contributors to asset depletion and eventual mortgage default or foreclosure. Quantitative results indicated asset depletion both during and post-Recession was considerably more pronounced among older adult women of color compared to older adult White men. These findings suggest that a lifetime of financial disadvantage coupled with macroeconomic instability situates older adult women, particularly women of color, in a financially vulnerable position for retirement. The ways in which 2017 attacks on the Consumer Financial Protection Bureau, Dodd-Frank, and the Fiduciary rule carry potential to further destabilize this population are also discussed. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  16. Assets and Educational Achievement: Theory and Evidence

    ERIC Educational Resources Information Center

    Elliott, William; Sherraden, Michael

    2013-01-01

    This special issue of Economics of Education Review explores the role of savings and asset holding in post-secondary educational achievement. Most college success research has focused on income rather than assets as a predictor, and most college financing policy has focused on tuition support and educational debt, rather than asset accumulation.…

  17. Community Asset Mapping. Trends and Issues Alert.

    ERIC Educational Resources Information Center

    Kerka, Sandra

    Asset mapping involves documenting tangible and intangible resources of a community viewed as a place with assets to be preserved and enhanced, not deficits to be remedied. Kretzmann and McKnight (1993) are credited with developing the concept of asset-based community development (ABCD) that draws on appreciative inquiry; recognition of social…

  18. Action Learning in Postgraduate Executive Management Education: An Account of Practice

    ERIC Educational Resources Information Center

    Ruane, Meadbh

    2016-01-01

    The merits of action learning as a change tool and enabler of deep learning are well recognised. However, there is a gap in the literature of participants' stories regarding their experiences on accredited postgraduate executive programmes underpinned by an action learning philosophy. The following account of practice addresses this gap and…

  19. Operational management of offshore energy assets

    NASA Astrophysics Data System (ADS)

    Kolios, A. J.; Martinez Luengo, M.

    2016-02-01

    Energy assets and especially those deployed offshore are subject to a variety of harsh operational and environmental conditions which lead to deterioration of their performance and structural capacity over time. The aim of reduction of CAPEX in new installations shifts focus to operational management to monitor and assess performance of critical assets ensuring their fitness for service throughout their service life and also to provide appropriate and effective information towards requalification or other end of life scenarios, optimizing the OPEX. Over the last decades, the offshore oil & gas industry has developed and applied various approaches in operational management of assets through Structural Health and Condition Monitoring (SHM/CM) systems which can be, at a certain level, transferable to offshore renewable installations. This paper aims to highlight the key differences between offshore oil & gas and renewable energy assets from a structural integrity and reliability perspective, provide a comprehensive overview of different approaches that are available and applicable, and distinguish the benefits of such systems in the efficient operation of offshore energy assets.

  20. Asset management: the big picture.

    PubMed

    Deinstadt, Deborah C

    2005-10-01

    To develop an comprehensive asset management plan, you need, first of all, to understand the asset management continuum. A key preliminary step is to thoroughly assess the existing equipment base. A critical objective is to ensure that there are open lines of communication among the teams charged with managing the plan's various phases.

  1. Accounting for ecosystem services as a way to understand the requirements for sustainable development.

    PubMed

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

    2008-07-15

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

  2. Implications of new accounting rules for income taxes.

    PubMed

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  3. Investment in Transportation Assets : Briefing Paper

    DOT National Transportation Integrated Search

    2017-11-21

    Highways, streets, railroad lines, transit systems, ports, and other transportation fixed assets enable the movement of people and goods. Investment in transportation fixed assets helps build and maintain these critical resources. The pattern of tran...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. The Meta Language of Accounting: What's the Level of Students' Understanding?

    ERIC Educational Resources Information Center

    Elson, Raymond J.; O'Callaghan, Susanne; Walker, John P.; Williams, Robert

    2013-01-01

    Students rely on rote knowledge to learn accounting concepts. However, this approach does not allow them to understanding the meta language of accounting. Meta language is simply the concepts and terms that are used in a profession and are easily understood by its users. Terms such as equity, assets, and balance sheet are part of the accounting…

  13. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    ERIC Educational Resources Information Center

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

  14. Solar Asset Management Software

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

    Iverson, Aaron; Zviagin, George

    Ra Power Management (RPM) has developed a cloud based software platform that manages the financial and operational functions of third party financed solar projects throughout their lifecycle. RPM’s software streamlines and automates the sales, financing, and management of a portfolio of solar assets. The software helps solar developers automate the most difficult aspects of asset management, leading to increased transparency, efficiency, and reduction in human error. More importantly, our platform will help developers save money by improving their operating margins.

  15. 77 FR 36228 - Financial Asset Securitization Investment Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Financial Asset Securitization Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... relating to financial asset securitization trusts (FASITs). The FASIT provisions (sections 860H through... Asset Securitization Investment Trust (FASIT). FASITs were meant to facilitate the securitization of...

  16. Geotechnical Asset Management Plan : Technical Report

    DOT National Transportation Integrated Search

    2017-06-30

    Geotechnical assets which include rock and soil slopes, retaining walls, and material sites support and protect the Department's pavements and bridges, and provide the material from which these assets are built. They are the front line of the...

  17. 76 FR 63352 - Office of Foreign Assets Control

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-12

    ... DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Unblocking of Three Specially Designated Nationals Pursuant to Executive Order 13224 AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Notice. SUMMARY: The Treasury Department's Office of Foreign Assets Control (``OFAC'') is...

  18. 26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... valuation method must take into account fair market value by making use of the— (i) Fair market value... market value (under paragraph (c) of this section). (4) Defined benefit plans. (i) To satisfy the... changes in the fair market value of plan assets. The funding of plan benefits and the charges and credits...

  19. 26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... valuation method must take into account fair market value by making use of the— (i) Fair market value... market value (under paragraph (c) of this section). (4) Defined benefit plans. (i) To satisfy the... changes in the fair market value of plan assets. The funding of plan benefits and the charges and credits...

  20. 26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... valuation method must take into account fair market value by making use of the— (i) Fair market value... market value (under paragraph (c) of this section). (4) Defined benefit plans. (i) To satisfy the... changes in the fair market value of plan assets. The funding of plan benefits and the charges and credits...

  1. Accounting for ecosystem services as a way to understand the requirements for sustainable development

    PubMed Central

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa

    2008-01-01

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699

  2. A Taxonomy of Accountable Care Organizations for Policy and Practice

    PubMed Central

    Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

    2014-01-01

    Objective To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data Sources/Study Setting Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Study Design Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. Principal Findings We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital–physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. Conclusions ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. PMID:25251146

  3. A taxonomy of accountable care organizations for policy and practice.

    PubMed

    Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

    2014-12-01

    To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital-physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. © Health Research and Educational Trust.

  4. Asset management inventory and data collection.

    DOT National Transportation Integrated Search

    2009-10-01

    An efficient and accurate inventory of a state highway agencys assets, along with the means to assess the condition : of those assets and model their performance, is critical to enabling an agency to make informed investment decisions : in a Trans...

  5. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management... Management Asset Services § 102-74.105 What are asset services? Asset services include repairs (other than...

  6. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management... Management Asset Services § 102-74.105 What are asset services? Asset services include repairs (other than...

  7. Liquidity-related plan asset issues.

    PubMed

    Murphy, B B; Johnson, M K; Zorn, W P

    2000-12-01

    By about 2025, most baby boomers will have retired, which will put a tremendous strain on public sector pension plans. Many will experience negative cash flows, and liquidity will be an increasing concern. Asset/liability studies can help measure the effect of this risk on system funding and contribution requirements, resulting in more informed asset allocation choices and benefit policies.

  8. Professionalism in 21st century professional practice: autonomy and accountability in orthopaedic surgery.

    PubMed

    Schneller, Eugene S; Wilson, Natalia A

    2009-10-01

    Orthopaedic surgical practice is becoming increasingly complex. The rapid change in pace associated with new information and technologies, the physician-supplier relationship, the growing costs and growing gap between costs and reimbursements for orthopaedic surgical procedures, and the influences of advertising on the patient, challenge all involved in the delivery of orthopaedic care. This paper assesses the concepts of professionalism, autonomy, and accountability in the 21st century practice of orthopaedic surgery. These concepts are considered within the context of the complex value chain surrounding orthopaedic surgery and the changing forces influencing clinical decision making by the surgeon. A leading impetus for challenge to the autonomy of the orthopaedic surgeon has been cost. Mistrust and lack of understanding have characterized the physician-hospital relationship. Resource dependency has characterized the physician-supplier relationship. Accountability for the surgeon has increased. We suggest implant surgery involves shared decision making and "coproduction" between the orthopaedic surgeon and other stakeholders. The challenge for the profession is to redefine professionalism, accountability, and autonomy in the face of these changes and challenges.

  9. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Risk categories-balance sheet assets. 615.5211...—balance sheet assets. Section 615.5210(c) specifies certain balance sheet assets that are not assigned to the risk categories set forth below. All other balance sheet assets are assigned to the percentage...

  10. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Risk categories-balance sheet assets. 615.5211...—balance sheet assets. Section 615.5210(c) specifies certain balance sheet assets that are not assigned to the risk categories set forth below. All other balance sheet assets are assigned to the percentage...

  11. Building a DAM To Last: Archiving Digital Assets.

    ERIC Educational Resources Information Center

    Zeichick, Alan

    2003-01-01

    Discusses archiving digital information and the need for organizations to develop policies regarding digital asset management (DAM) and storage. Topics include determining the value of digital assets; formats of digital information; use of stored information; and system architecture, including hardware and asset management software. (LRW)

  12. An Ecosystem Perspective On Asset Management Information

    NASA Astrophysics Data System (ADS)

    Metso, Lasse; Kans, Mirka

    2017-09-01

    Big Data and Internet of Things will increase the amount of data on asset management exceedingly. Data sharing with an increased number of partners in the area of asset management is important when developing business opportunities and new ecosystems. An asset management ecosystem is a complex set of relationships between parties taking part in asset management actions. In this paper, the current barriers and benefits of data sharing are identified based on the results of an interview study. The main benefits are transparency, access to data and reuse of data. New services can be created by taking advantage of data sharing. The main barriers to sharing data are an unclear view of the data sharing process and difficulties to recognize the benefits of data sharing. For overcoming the barriers in data sharing, this paper applies the ecosystem perspective on asset management information. The approach is explained by using the Swedish railway industry as an example.

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  14. 12 CFR 5.53 - Change in asset composition.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... assets, through subsequent purchases or other acquisitions or other expansions of its operations. This... changes in asset composition that occur as a result of a bank's ordinary and ongoing business of... substantially all of its assets, through subsequent purchases or other acquisitions or other expansions of its...

  15. Prediction of future asset prices

    NASA Astrophysics Data System (ADS)

    Seong, Ng Yew; Hin, Pooi Ah; Ching, Soo Huei

    2014-12-01

    This paper attempts to incorporate trading volumes as an additional predictor for predicting asset prices. Denoting r(t) as the vector consisting of the time-t values of the trading volume and price of a given asset, we model the time-(t+1) asset price to be dependent on the present and l-1 past values r(t), r(t-1), ....., r(t-1+1) via a conditional distribution which is derived from a (2l+1)-dimensional power-normal distribution. A prediction interval based on the 100(α/2)% and 100(1-α/2)% points of the conditional distribution is then obtained. By examining the average lengths of the prediction intervals found by using the composite indices of the Malaysia stock market for the period 2008 to 2013, we found that the value 2 appears to be a good choice for l. With the omission of the trading volume in the vector r(t), the corresponding prediction interval exhibits a slightly longer average length, showing that it might be desirable to keep trading volume as a predictor. From the above conditional distribution, the probability that the time-(t+1) asset price will be larger than the time-t asset price is next computed. When the probability differs from 0 (or 1) by less than 0.03, the observed time-(t+1) increase in price tends to be negative (or positive). Thus the above probability has a good potential of being used as a market indicator in technical analysis.

  16. Generation of SEEAW asset accounts based on water resources management models

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

    2015-04-01

    One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

  17. 9 CFR 203.10 - Statement with respect to insolvency; definition of current assets and current liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... cycle of the business, which is considered to be one year. (2) Current liabilities means obligations... consumed in the normal operating cycle of the business; (7) accounts due from employees, if collectable; (8... classifiable as current assets or the creation of other current liabilities during the one year operating cycle...

  18. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section 639.33...

  19. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2014-10-01 2014-10-01 false Management of leased assets. 639.33 Section 639.33...

  20. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2011-10-01 2011-10-01 false Management of leased assets. 639.33 Section 639.33...

  1. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2013-10-01 2013-10-01 false Management of leased assets. 639.33 Section 639.33...

  2. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2012-10-01 2012-10-01 false Management of leased assets. 639.33 Section 639.33...

  3. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must...) The purpose and objectives of the corporate credit union's asset and liability activities; (2) The... used as a basis of estimation. (b) Asset and liability management committee (ALCO). A corporate credit...

  4. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must...) The purpose and objectives of the corporate credit union's asset and liability activities; (2) The... used as a basis of estimation. (b) Asset and liability management committee (ALCO). A corporate credit...

  5. Estimating Phenomenological Parameters in Multi-Assets Markets

    NASA Astrophysics Data System (ADS)

    Raffaelli, Giacomo; Marsili, Matteo

    Financial correlations exhibit a non-trivial dynamic behavior. This is reproduced by a simple phenomenological model of a multi-asset financial market, which takes into account the impact of portfolio investment on price dynamics. This captures the fact that correlations determine the optimal portfolio but are affected by investment based on it. Such a feedback on correlations gives rise to an instability when the volume of investment exceeds a critical value. Close to the critical point the model exhibits dynamical correlations very similar to those observed in real markets. We discuss how the model's parameter can be estimated in real market data with a maximum likelihood principle. This confirms the main conclusion that real markets operate close to a dynamically unstable point.

  6. GASB Statement 34 compliance : development of a fixed asset (infrastructure) MIS, Phase 1 for the Alabama Department of Transportation

    DOT National Transportation Integrated Search

    2002-01-02

    This project defined the scope, goals, and high-level requirements for the Alabama Department of Transportation's Asset Management System, so that it will comply with the General Accounting Standards Board policy 34. The system will provide a network...

  7. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Asset classification. 560.160 Section 560.160 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY LENDING AND INVESTMENT Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification...

  8. Expanding Access to NCAR's Digital Assets: Towards a Unified Scientific Data Management System

    NASA Astrophysics Data System (ADS)

    Stott, D.

    2016-12-01

    new standard metadata across the organization, adapt and integrate current digital assets, and establish consistent data management practices going forward. To be successful, best practices must be infused into daily activities. This poster will highlight the processes, lessons learned, and current status of the DSET effort at NCAR.

  9. Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region

    ERIC Educational Resources Information Center

    De Lange, Paul; Jackling, Beverley; Suwardy, Themin

    2015-01-01

    Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

  10. Ising model of financial markets with many assets

    NASA Astrophysics Data System (ADS)

    Eckrot, A.; Jurczyk, J.; Morgenstern, I.

    2016-11-01

    Many models of financial markets exist, but most of them simulate single asset markets. We study a multi asset Ising model of a financial market. Each agent has two possible actions (buy/sell) for every asset. The agents dynamically adjust their coupling coefficients according to past market returns and external news. This leads to fat tails and volatility clustering independent of the number of assets. We find that a separation of news into different channels leads to sector structures in the cross correlations, similar to those found in real markets.

  11. Web-based Electronic Sharing and RE-allocation of Assets

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

    Leverett, Dave; Miller, Robert A.; Berlin, Gary J.

    2002-09-09

    The Electronic Asses Sharing Program is a web-based application that provides the capability for complex-wide sharing and reallocation of assets that are excess, under utilized, or un-utilized. through a web-based fron-end and supporting has database with a search engine, users can search for assets that they need, search for assets needed by others, enter assets they need, and enter assets they have available for reallocation. In addition, entire listings of available assets and needed assets can be viewed. The application is written in Java, the hash database and search engine are in Object-oriented Java Database Management (OJDBM). The application willmore » be hosted on an SRS-managed server outside the Firewall and access will be controlled via a protected realm. An example of the application can be viewed at the followinig (temporary) URL: http://idgdev.srs.gov/servlet/srs.weshare.WeShare« less

  12. Prospective Associations Among Assets and Successful Transition to Early Adulthood

    PubMed Central

    Vesely, Sara K.; Aspy, Cheryl B.; Tolma, Eleni L.

    2015-01-01

    Objectives. We investigated prospective associations among assets (e.g., family communication), which research has shown to protect youths from risk behavior, and successful transition to early adulthood (STEA). Methods. We included participants (n = 651) aged 18 years and older at study wave 5 (2007–2008) of the Youth Asset Study, in the Oklahoma City, Oklahoma, metro area, in the analyses. We categorized 14 assets into individual-, family-, or community-level groups. We included asset groups assessed at wave 1 (2003–2004) in linear regression analyses to predict STEA 4 years later at wave 5. Results. Individual- and community-level assets significantly (P < .05) predicted STEA 4 years later and the associations were generally linear, indicating that the more assets participants possessed the better the STEA outcome. There was a gender interaction for family-level assets suggesting that family-level assets were significant predictors of STEA for males but not for females. Conclusions. Public health programming should focus on community- and family-level youth assets as well as individual-level youth assets to promote positive health outcomes in early adulthood. PMID:25393188

  13. Beyond the Effects of Comprehensive Sexuality Education: The Significant Prospective Effects of Youth Assets on Contraceptive Behaviors.

    PubMed

    Green, Jennifer; Oman, Roy F; Vesely, Sara K; Cheney, Marshall; Carroll, Leslie

    2017-12-01

    The purpose of the study was to prospectively determine if youth assets were significantly associated with contraception use after accounting for the effects of youths' exposure to comprehensive sexuality education programming. Prospective associations between youth asset scores, comprehensive sexuality education topics received, type of contraceptive used, and consistent contraceptive use were analyzed using multinomial and binomial logistic regression in a sample of 757 sexually active youth. Higher youth asset scores were associated with condom use (adjusted odds ratio [AOR] = 1.51, 95% CI = 1.01-2.28), hormonal birth control use (AOR = 2.71, 95% CI = 1.69-4.35), dual method use (AOR = 2.35, 95% CI = 1.44-3.82), and consistent contraceptive use (AOR = 1.97, 95% CI = 1.38-2.82). After controlling for youths' experience with comprehensive sexuality education, higher youth asset scores remained a significant predictor of hormonal birth control use (AOR = 2.09, 95% CI = 1.28-3.42), dual method use (AOR = 2.58, 95% CI = 1.61-4.15), and consistent contraceptive use (AOR = 1.95, 95% CI = 1.36-2.80). Youth serving organizations that are interested in preventing teen pregnancy should consider widespread implementation of evidence-based youth development programs that focus on building and strengthening specific youth assets. Copyright © 2017 Society for Adolescent Health and Medicine. Published by Elsevier Inc. All rights reserved.

  14. Flood Risk and Asset Management

    DTIC Science & Technology

    2011-10-14

    WN911NF-10-2-0104  FLOOD RISK AND ASSET MANGEMENT ----Approved for Public Release, distribution unlimited PN 01 1 R. 1.0 WN911NF-10-2-0104... MANGEMENT PN 01 2 R. 1.0 Contents 1. Progress statement...DTM Ground model of the St Paul, Minnesota Study Area. WN911NF-10-2-0104  FLOOD RISK AND ASSET MANGEMENT PN 01 3 R. 1.0 Figure 2

  15. Client Accounts of Corrective Experiences in Psychotherapy: Implications for Clinical Practice.

    PubMed

    Angus, Lynne; Constantino, Michael J

    2017-02-01

    The Patient Perceptions of Corrective Experiences in Individual Therapy (PPCEIT; Constantino, Angus, Friedlander, Messer, & Moertl, 2011) posttreatment interview guide was developed to provide clinical researchers with an effective mode of inquiry to identify and further explore clients' firsthand accounts of corrective and transformative therapy experiences and their determinants. Not only do findings from the analysis of client corrective experience (CE) accounts help identify what and how CEs happen in or as a result of psychotherapy, but the measure itself may also provide therapists with an effective tool to further enhance clients' awareness, understanding, and integration of transformative change experiences. Accordingly, we discuss in this afterword to the series the implications for clinical practice arising from (a) the thematic analysis of client CE accounts, drawn from a range of clinical samples and international research programs and (b) the clinical effect of completing the PPCEIT posttreatment interview inquiry. We also identify directions for future clinical training and research. © 2016 Wiley Periodicals, Inc.

  16. Macroeconomic Dynamics of Assets, Leverage and Trust

    NASA Astrophysics Data System (ADS)

    Rozendaal, Jeroen C.; Malevergne, Yannick; Sornette, Didier

    A macroeconomic model based on the economic variables (i) assets, (ii) leverage (defined as debt over asset) and (iii) trust (defined as the maximum sustainable leverage) is proposed to investigate the role of credit in the dynamics of economic growth, and how credit may be associated with both economic performance and confidence. Our first notable finding is the mechanism of reward/penalty associated with patience, as quantified by the return on assets. In regular economies where the EBITA/Assets ratio is larger than the cost of debt, starting with a trust higher than leverage results in the highest long-term return on assets (which can be seen as a proxy for economic growth). Therefore, patient economies that first build trust and then increase leverage are positively rewarded. Our second main finding concerns a recommendation for the reaction of a central bank to an external shock that affects negatively the economic growth. We find that late policy intervention in the model economy results in the highest long-term return on assets. However, this comes at the cost of suffering longer from the crisis until the intervention occurs. The phenomenon that late intervention is most effective to attain a high long-term return on assets can be ascribed to the fact that postponing intervention allows trust to increase first, and it is most effective to intervene when trust is high. These results are derived from two fundamental assumptions underlying our model: (a) trust tends to increase when it is above leverage; (b) economic agents learn optimally to adjust debt for a given level of trust and amount of assets. Using a Markov Switching Model for the EBITA/Assets ratio, we have successfully calibrated our model to the empirical data of the return on equity of the EURO STOXX 50 for the time period 2000-2013. We find that dynamics of leverage and trust can be highly nonmonotonous with curved trajectories, as a result of the nonlinear coupling between the variables. This

  17. Why We Are Kids' Best Assets.

    ERIC Educational Resources Information Center

    Jones, Patrick

    2001-01-01

    Discussion of how school and public librarians can make children's lives better focuses on a list of 40 developmental assets that children need to become responsible, successful, caring adults. Considers both internal and external assets, the importance of relationships with patrons, and the importance of involving youth. (LRW)

  18. Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

    ERIC Educational Resources Information Center

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

    This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

  19. Factors affecting the valuation of physician practices.

    PubMed

    Cleverley, W O

    1997-12-01

    Valuation of physician practices provides physicians with a benchmark of their business success and helps purchasers negotiate a purchase price. The Center for Healthcare Industry Performance Studies (CHIPS) recently conducted a survey of physician practice acquisitions. The survey collected data on salaries and benefits paid to physicians after practice acquisition, historical profitability of the acquired practice, and specific values assigned to both tangible and intangible assets in the practice. Some of the survey's critical conclusions include: hospitals tend to acquire unprofitable practices, value is based on historical revenues rather than historical profits, the importance of valuation methodology and payer mix is underestimated, tangible assets represent a large part of the purchase price, and hospitals tend to pay higher physician compensation than do other purchasers.

  20. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

  1. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... primary regulator, may require that a higher ratio of eligible assets be maintained if the financial..., copies of periodic memoranda that include an analysis of the borrower's recent financial statements and a... requiring a higher ratio of eligible assets are the concentration of risk to any one borrower or group of...

  2. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  3. 26 CFR 1.507-7 - Value of assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Value of assets. 1.507-7 Section 1.507-7 Internal... TAXES (CONTINUED) Private Foundations § 1.507-7 Value of assets. (a) In general. For purposes of section 507(c), the value of the net assets shall be determined at whichever time such value is higher: (1...

  4. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

  5. Monitoring highway assets using remote sensing technology : research spotlight.

    DOT National Transportation Integrated Search

    2014-04-01

    Collecting inventory data about roadway assets is a critical part of : MDOTs asset management efforts, which help the department operate, : maintain and upgrade these assets cost-effectively. Federal law requires : that states develop a risk-based...

  6. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  7. Re-Thinking Professional Development and Accountability: Towards a More Educational Training Practice

    ERIC Educational Resources Information Center

    Emmett, Yvonne

    2015-01-01

    In this article, I discuss the contribution of theoretical resources to the transformation in my thinking about professional development and accountability, within an action research self-study of practice as a civil servant, in the context of participation on the Doctor in Education (Leadership) programme at Dublin City University (DCU) in the…

  8. What Do University Endowment Managers Worry About? An Analysis of Alternative Asset Investments and Background Income

    ERIC Educational Resources Information Center

    Rosen, Harvey S.; Sappington, Alexander J. W.

    2016-01-01

    This paper examines whether university endowment managers think only in terms of the assets they manage or also take into account background income, that is, the other flows of income to the university. Specifically, we test whether the level and variability of a university's background income (e.g., from tuition and government grants) affect its…

  9. Accountability Policies and Teacher Decision Making: Barriers to the Use of Data to Improve Practice

    ERIC Educational Resources Information Center

    Ingram, Debra; Louis, Karen Seashore; Schroeder, Roger G.

    2004-01-01

    One assumption underlying accountability policies is that results from standardized tests and other sources will be used to make decisions about school and classroom practice. We explore this assumption using data from a longitudinal study of nine high schools nominated as leading practitioners of Continuous Improvement (CI) practices. We use the…

  10. Entropy-based financial asset pricing.

    PubMed

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

    We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return-entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy.

  11. Entropy-Based Financial Asset Pricing

    PubMed Central

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

    We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return – entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy. PMID:25545668

  12. 31 CFR 543.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CôTE D... obligations prohibited. Pursuant to § 543.201, no debits may be made to a blocked account to pay obligations...

  13. 31 CFR 543.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CôTE D... obligations prohibited. Pursuant to § 543.201, no debits may be made to a blocked account to pay obligations...

  14. Asset Management Guidebook for Safety and Operations

    DOT National Transportation Integrated Search

    2012-09-01

    A primary product of this research was the Asset Management Guidebook that TxDOT division and district : personnel can use to help them define, develop, and implement asset management across all levels : particularly as it relates to establishing ...

  15. 25 CFR 115.504 - If you have a life estate interest in income-producing trust assets, how will you receive the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false If you have a life estate interest in income-producing trust assets, how will you receive the income? 115.504 Section 115.504 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Estate Accounts § 115.504 If you have ...

  16. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Consistency of Cost Accounting Practices —Foreign Concerns (JUN 2010) (a) The Contractor, in connection with.... Government to examine and make copies of any documents, papers, and records relating to compliance with the...

  17. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... to a daily margin maintenance requirement under the standard documentation; and (v) Can be liquidated...) Premises, plant, and equipment; other fixed assets; and other real estate owned. (6) Recourse obligations... ventures, or associated companies. (ii) Deferred-tax assets. (iii) Servicing assets. (10) All non-local...

  18. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... to a daily margin maintenance requirement under the standard documentation; and (v) Can be liquidated...) Premises, plant, and equipment; other fixed assets; and other real estate owned. (6) Recourse obligations... ventures, or associated companies. (ii) Deferred-tax assets. (iii) Servicing assets. (10) All non-local...

  19. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... to a daily margin maintenance requirement under the standard documentation; and (v) Can be liquidated...) Premises, plant, and equipment; other fixed assets; and other real estate owned. (6) Recourse obligations... ventures, or associated companies. (ii) Deferred-tax assets. (iii) Servicing assets. (10) All non-local...

  20. Relationships among Youth Assets and Neighborhood and Community Resources

    ERIC Educational Resources Information Center

    Kegler, Michelle Crozier; Oman, Roy F.; Vesely, Sara K.; McLeroy, Kenneth R.; Aspy, Cheryl B.; Rodine, Sharon; Marshall, LaDonna

    2005-01-01

    Recent research suggests that a youth development framework emphasizing youth assets may be a promising intervention strategy for preventing adolescent risk behaviors. Understanding how neighborhood and community resources relate to youth assets may aid in identifying environmental strategies to complement individually oriented asset-building…

  1. Continuities and Discontinuities in Accounting Systems: 1998 Survey of ASBO International Membership in North America.

    ERIC Educational Resources Information Center

    Henstock, Thomas F.

    1999-01-01

    Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

  2. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Material hardship and children's social-emotional development: Testing mitigating effects of Child Development Accounts in a randomized experiment.

    PubMed

    Huang, J; Kim, Y; Sherraden, M

    2017-01-01

    Research has established a negative association between household material hardship and children's mental health. This study examines whether Child Development Accounts (CDAs), an economic intervention that encourages families to accumulate assets for children's long-term development, mitigate the association between material hardship and children's social-emotional development. Researchers conducted a randomized experiment of CDAs in Oklahoma, USA, with a probability sample (N = 7328) of all infants born in two 3-month periods in 2007. After agreeing to participate in the experiment, caregivers of 2704 infants completed a baseline survey and were assigned randomly to the treatment (n = 1358) or control group (n = 1346). The intervention exposed the treatment group to a CDA, which consisted of an Oklahoma 529 College Savings Plan account, financial incentives and financial information. Material hardship has a negative association with the social-emotional development of children around the age of 4 years. Estimates from regression analysis indicate that CDAs mitigate about 50% of the negative association between material hardship and children's social-emotional development. Although they do not provide direct support for consumption in households experiencing material hardship, CDAs may improve child development by influencing parenting practices and parents' expectations for their children. We discuss the implications of using asset-building programmes to improve child development. © 2016 John Wiley & Sons Ltd.

  5. 5 CFR 4001.105 - Purchase of System institution assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Purchase of System institution assets... SUPPLEMENTAL STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE FARM CREDIT SYSTEM INSURANCE CORPORATION § 4001.105 Purchase of System institution assets. (a) Prohibition on purchasing assets owned by a System...

  6. 5 CFR 4101.105 - Purchase of System institution assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ETHICAL CONDUCT FOR EMPLOYEES OF THE FARM CREDIT ADMINISTRATION § 4101.105 Purchase of System institution assets. (a) Prohibition on purchasing assets owned by a System institution. No covered employee, or... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Purchase of System institution assets...

  7. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 419, Interest and dividend income. 367.4190 Section 367.4190 Conservation of Power and Water Resources FEDERAL..., advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of...

  8. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 419, Interest and dividend income. 367.4190 Section 367.4190 Conservation of Power and Water Resources FEDERAL..., advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of...

  9. Accounting Issues: An Essay Series Part VI--Investments in Securities

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

  10. Endowment Assets, Yield, and Income in Institutions of Higher Education: Fiscal Years 1982-85. OERI Bulletin, September 1987.

    ERIC Educational Resources Information Center

    Center for Education Statistics (ED/OERI), Washington, DC.

    Findings concerning college endowment assets, yield, and income for fiscal years (FY) 1982-1985 are presented, based on "Financial Statistics of Institutions of Higher Education" surveys, which are conducted each fall as part of the annual Higher Education General Information Survey. In the private sector, endowment income accounted for…

  11. Commercial Building Energy Asset Score

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

    This software (Asset Scoring Tool) is designed to help building owners and managers to gain insight into the as-built efficiency of their buildings. It is a web tool where users can enter their building information and obtain an asset score report. The asset score report consists of modeled building energy use (by end use and by fuel type), building systems (envelope, lighting, heating, cooling, service hot water) evaluations, and recommended energy efficiency measures. The intended users are building owners and operators who have limited knowledge of building energy efficiency. The scoring tool collects minimum building data (~20 data entries) frommore » users and build a full-scale energy model using the inference functionalities from Facility Energy Decision System (FEDS). The scoring tool runs real-time building energy simulation using EnergyPlus and performs life-cycle cost analysis using FEDS. An API is also under development to allow the third-party applications to exchange data with the web service of the scoring tool.« less

  12. Asset management guide : focusing on the management of our transit investments.

    DOT National Transportation Integrated Search

    2012-10-01

    To advance transit asset management, this guide provides a transit-specific asset management framework for managing assets indi-vidually and as a portfolio of assets that comprise an integrated system. The guide provides flexible, yet targeted guidan...

  13. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). The company retained with respect to such reserves from gross investment income on Separate Account A... retained with respect to such reserves from gross investment income on Separate Account B a total of $5,720... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Contracts with reserves based on segregated...

  14. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2), where...

  15. Development of transportation asset management decision support tools : final report.

    DOT National Transportation Integrated Search

    2017-08-09

    This study developed a web-based prototype decision support platform to demonstrate the benefits of transportation asset management in monitoring asset performance, supporting asset funding decisions, planning budget tradeoffs, and optimizing resourc...

  16. Leaders Learning from Leaders as an Emergent Action Learning Strategy Type of Paper: Account of Practice

    ERIC Educational Resources Information Center

    Mullen, Carol A.; Rodríguez, Mariela A.; Allen, Tawannah G.

    2015-01-01

    This account of practice describes what three executive leaders in a professional association have learned about action learning and their own practices of organizational renewal. Data are approached narratively and stories are told from the perspectives of diverse educators' experiences, agency, and expertise. Mature organizations can be…

  17. Population age structure and asset returns: an empirical investigation.

    PubMed

    Poterba, J M

    1998-10-01

    "This paper investigates the association between population age structure, particularly the share of the population in the 'prime saving years' 45-60, and the returns on stocks and bonds. The paper is motivated by the claim that the aging of the 'Baby Boom' cohort in the United States is a key factor in explaining the recent rise in asset values. It also addresses the associated claim that asset prices will decline when this large cohort reaches retirement age and begins to reduce its asset holdings. This paper begins by considering household age-asset accumulation profiles. Data from the Survey of Consumer Finances suggest that while cross-sectional age-wealth profiles peak for households in their early 60s, cohort data on the asset ownership of the same households show a much less pronounced peak.... The paper then considers the historical relationship between demographic structure and real returns on Treasury bills, long-term government bonds, and corporate stock. The results do not suggest any robust relationship between demographic structure and asset returns.... The paper concludes by discussing factors such as international capital flows and forward-looking behavior on the part of market participants that could weaken the relationship between age structure and asset returns in a single nation." excerpt

  18. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... this section when acquiring unimproved land for future expansion pursuant to the terms of section 742.4... assets if the investment would cause the aggregate of all such investments to exceed five percent of the...

  19. Speculative behavior and asset price dynamics.

    PubMed

    Westerhoff, Frank

    2003-07-01

    This paper deals with speculative trading. Guided by empirical observations, a nonlinear deterministic asset pricing model is developed in which traders repeatedly choose between technical and fundamental analysis to determine their orders. The interaction between the trading rules produces complex dynamics. The model endogenously replicates the stylized facts of excess volatility, high trading volumes, shifts in the level of asset prices, and volatility clustering.

  20. The assets-based approach: furthering a neoliberal agenda or rediscovering the old public health? A critical examination of practitioner discourses

    PubMed Central

    Roy, Michael J.

    2017-01-01

    Abstract The ‘assets-based approach’ to health and well-being has, on the one hand, been presented as a potentially empowering means to address the social determinants of health while, on the other, been criticised for obscuring structural drivers of inequality and encouraging individualisation and marketisation; in essence, for being a tool of neoliberalism. This study looks at how this apparent contestation plays out in practice through a critical realist-inspired examination of practitioner discourses, specifically of those working within communities to address social vulnerabilities that we know impact upon health. The study finds that practitioners interact with the assets-based policy discourse in interesting ways. Rather than unwitting tools of neoliberalism, they considered their work to be about mitigating the worst effects of poverty and social vulnerability in ways that enhance collectivism and solidarity, concepts that neoliberalism arguably seeks to disrupt. Furthermore, rather than a different, innovative, way of working, they consider the assets-based approach to simply be a re-labelling of what they have been doing anyway, for as long as they can remember. So, for practitioners, rather than a ‘new’ approach to public health, the assets-based public health movement seems to be a return to recognising and appreciating the role of community within public health policy and practice; ideals that predate neoliberalism by quite some considerable time. PMID:28670100

  1. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... section when acquiring unimproved land for future expansion pursuant to the terms of section 742.4(a)(3... assets if the investment would cause the aggregate of all such investments to exceed five percent of the...

  2. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... section when acquiring unimproved land for future expansion pursuant to the terms of section 742.4(a)(3... assets if the investment would cause the aggregate of all such investments to exceed five percent of the...

  3. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... assets if the investment would cause the aggregate of all such investments to exceed five percent of the...) of this section. (i) A Federal credit union desiring a waiver must submit a written request to the...

  4. Local professionals' perceptions of health assets in a low-SES Dutch neighbourhood: a qualitative study.

    PubMed

    Den Broeder, Lea; Uiters, Ellen; Hofland, Aafke; Wagemakers, Annemarie; Schuit, Albertine Jantine

    2017-07-12

    Asset-based approaches have become popular in public health. As yet it is not known to what extent health and welfare professionals are able to identify and mobilise individual and community health assets. Therefore, the aim of this study was to understand professional's perceptions of health and health assets. In a low-SES neighbourhood, 21 health and welfare professionals were interviewed about their definition of health and their perceptions of the residents' health status, assets available in the neighbourhood's environment, and the way residents use these assets. A Nominal Group Technique (NGT) session was conducted for member check. Verbatim transcripts of the semi-structured interviews were coded and analysed using Atlas.ti. The professionals used a broad health concept, emphasizing the social dimension of health as most important. They discussed the poor health of residents, mentioning multiple health problems and unmet health needs. They provided many examples of behaviour that they considered unhealthy, in particular unhealthy diet and lack of exercise. Professionals considered the green physical environment, as well as health and social services, including their own services, as important health enhancing factors, whereas social and economic factors were considered as major barriers for good health. Poor housing and litter in public space were considered as barriers as well. According to the professionals, residents underutilized neighbourhood health assets. They emphasised the impact of poverty on the residents and their health. Moreover, they felt that residents were lacking individual capabilities to lead a healthy life. Although committed to the wellbeing of the residents, some professionals seemed almost discouraged by the (perceived) situation. They looked for practical solutions by developing group-based approaches and supporting residents' self-organisation. Our study shows, firstly, that professionals in the priority district Slotermeer rated

  5. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a rate...

  6. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a rate...

  7. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a rate...

  8. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a rate...

  9. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a rate...

  10. Building Energy Asset Score for Architects

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

    Building Technologies Office

    2015-01-01

    The Building Energy Asset Score is a national standardized tool for evaluating the physical and structural energy efficiency of commercial and multifamily residential buildings. The Asset Score generates a simple energy efficiency rating that enables comparison among buildings, and identifies opportunities for users to invest in energy efficiency upgrades. It is web-based and free to use. This fact sheet discusses the value of the score for architects.

  11. 12 CFR 955.6 - Risk-based capital requirement for acquired member assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ASSETS AND OFF-BALANCE SHEET ITEMS ACQUIRED MEMBER ASSETS § 955.6 Risk-based capital requirement for acquired member assets. (a) General. Each Bank shall hold retained earnings plus general allowance for... NRSRO in an amount equal to or greater than the outstanding balance of the assets or pools of assets...

  12. A mobile asset sharing policy for hospitals with real time locating systems.

    PubMed

    Demircan-Yıldız, Ece Arzu; Fescioglu-Unver, Nilgun

    2016-01-01

    Each year, hospitals lose a considerable amount of time and money due to misplaced mobile assets. In addition the assets which remain in departments that frequently use them depreciate early, while other assets of the same type in different departments are rarely used. A real time locating system can prevent these losses when used with appropriate asset sharing policies. This research quantifies the amount of time a medium size hospital saves by using real time locating system and proposes an asset selection rule to eliminate the asset usage imbalance problem. The asset selection rule proposed is based on multi objective optimization techniques. The effectiveness of this rule on asset to patient time and asset utilization rate variance performance measures were tested using discrete event simulation method. Results show that the proposed asset selection rule improved the usage balance significantly. Sensitivity analysis showed that the proposed rule is robust to changes in demand rates and user preferences. Real time locating systems enable saving considerable amount of time in hospitals, and they can still be improved by integrating decision support mechanisms. Combining tracking technology and asset selection rules helps improve healthcare services.

  13. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement obligations. 154.315 Section 154.315 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff...

  14. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement obligations. 154.315 Section 154.315 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff...

  15. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement obligations. 154.315 Section 154.315 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff...

  16. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement obligations. 154.315 Section 154.315 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff...

  17. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement obligations. 154.315 Section 154.315 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff...

  18. 31 CFR 598.202 - Blocking of assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocking of assets. 598.202 Section 598.202 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Prohibitions § 598.202 Blocking of assets. Except to the extent provided in regulations, orders, instructions...

  19. 31 CFR 598.202 - Blocking of assets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocking of assets. 598.202 Section 598.202 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Prohibitions § 598.202 Blocking of assets. Except to the extent provided in regulations, orders, instructions...

  20. 31 CFR 598.202 - Blocking of assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocking of assets. 598.202 Section 598.202 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Prohibitions § 598.202 Blocking of assets. Except to the extent provided in regulations, orders, instructions...

  1. 31 CFR 598.202 - Blocking of assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocking of assets. 598.202 Section 598.202 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Prohibitions § 598.202 Blocking of assets. Except to the extent provided in regulations, orders, instructions...

  2. 31 CFR 598.202 - Blocking of assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocking of assets. 598.202 Section 598.202 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Prohibitions § 598.202 Blocking of assets. Except to the extent provided in regulations, orders, instructions...

  3. Developmental Assets and the Middle School Counselor

    ERIC Educational Resources Information Center

    Scales, Peter C.

    2005-01-01

    Search Institute has identified 40 Developmental Assets[TM] that are building blocks of healthy development and success for children and adolescents. Young people's experience of most of these developmental assets declines over the middle school years. In this article, research is described showing the prevalence and impact of developmental assets…

  4. 12 CFR 615.5210 - Risk-adjusted assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... appropriate credit conversion factor in § 615.5212, is assigned to one of the risk categories specified in... risk-based capital requirement for the credit-enhanced assets, the risk-based capital required under..., determine the appropriate risk weight for any asset or credit equivalent amount that does not fit wholly...

  5. Last Mile Asset Monitoring; Low Cost Rapid Deployment Asset Monitoring

    NASA Astrophysics Data System (ADS)

    Zumr, Zdenek

    Installation and utilization of residential distribution transformers has not changed substantially over a long period of time. Utilities typically size their transformers based on a formula that takes into account broadly what types and how many dwellings will be connected. Most new residential dwellings feature 200 Amp service per household with an anticipated energy demand of under 20,000 kWh per year. Average electrical energy consumption varies from state to state but averages to 11,280 kWh per year. Energy demand is expected to fall into a typical residential load curve that shows increased demand early in the morning, then decreasing during the day and another peak early to late evening. Distribution transformers are sized at the limit of the combined evening peak with the assumption that the transformer has enough thermal mass to absorb short overloads that may occur when concurrent loading situations among multiple dwellings arise. The assumption that concurrent loading is of short duration and the transformer can cool off during the night time has been validated over the years and has become standard practice. This has worked well when dwelling loads follow an averaging scheme and low level of coincidence. With the arrival of electric vehicles (EV's) this assumption has to be reevaluated. The acquisition of an electric vehicle in a household can drive up energy demand by over 4000 kWh per year. Potentially problematic is the increased capacity of battery packs and the resulting proliferation of Level 2 chargers. The additional load of a single Level 2 charger concurring with the combined evening peak load will push even conservatively sized distribution transformers over their nameplate rating for a substantial amount of time. Additionally, unlike common household appliances of similar power requirements such as ovens or water heaters, a Level 2 battery charger will run at peak power consumption for several hours, and the current drawn by the EVs has very

  6. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ... makes funds available for public transportation providers, State Departments of Transportation (DOT... transportation asset management at the nation's rail and bus public transportation agencies. FOR FURTHER... asset management at the rail and bus public transportation agencies. Transit Asset Management Selections...

  7. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  8. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... unsegregated assets of a bank although the segregated assets are immune under the section. (2) If the... therefrom. Therefore, if, for example, in the case of a bank having a tax liability, not previously immune... which, in whole or part, are charged with the payment of depositors' claims, will be immune from tax...

  9. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... unsegregated assets of a bank although the segregated assets are immune under the section. (2) If the... therefrom. Therefore, if, for example, in the case of a bank having a tax liability, not previously immune... which, in whole or part, are charged with the payment of depositors' claims, will be immune from tax...

  10. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... unsegregated assets of a bank although the segregated assets are immune under the section. (2) If the... therefrom. Therefore, if, for example, in the case of a bank having a tax liability, not previously immune... which, in whole or part, are charged with the payment of depositors' claims, will be immune from tax...

  11. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... unsegregated assets of a bank although the segregated assets are immune under the section. (2) If the... therefrom. Therefore, if, for example, in the case of a bank having a tax liability, not previously immune... which, in whole or part, are charged with the payment of depositors' claims, will be immune from tax...

  12. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... unsegregated assets of a bank although the segregated assets are immune under the section. (2) If the... therefrom. Therefore, if, for example, in the case of a bank having a tax liability, not previously immune... which, in whole or part, are charged with the payment of depositors' claims, will be immune from tax...

  13. The risk of misclassifying subjects within principal component based asset index

    PubMed Central

    2014-01-01

    The asset index is often used as a measure of socioeconomic status in empirical research as an explanatory variable or to control confounding. Principal component analysis (PCA) is frequently used to create the asset index. We conducted a simulation study to explore how accurately the principal component based asset index reflects the study subjects’ actual poverty level, when the actual poverty level is generated by a simple factor analytic model. In the simulation study using the PC-based asset index, only 1% to 4% of subjects preserved their real position in a quintile scale of assets; between 44% to 82% of subjects were misclassified into the wrong asset quintile. If the PC-based asset index explained less than 30% of the total variance in the component variables, then we consistently observed more than 50% misclassification across quintiles of the index. The frequency of misclassification suggests that the PC-based asset index may not provide a valid measure of poverty level and should be used cautiously as a measure of socioeconomic status. PMID:24987446

  14. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  15. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    PubMed

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  16. Mutually catalyzed birth of population and assets in exchange-driven growth

    NASA Astrophysics Data System (ADS)

    Lin, Zhenquan; Ke, Jianhong; Ye, Gaoxiang

    2006-10-01

    We propose an exchange-driven aggregation growth model of population and assets with mutually catalyzed birth to study the interaction between the population and assets in their exchange-driven processes. In this model, monomer (or equivalently, individual) exchange occurs between any pair of aggregates of the same species (population or assets). The rate kernels of the exchanges of population and assets are K(k,l)=Kkl and L(k,l)=Lkl , respectively, at which one monomer migrates from an aggregate of size k to another of size l . Meanwhile, an aggregate of one species can yield a new monomer by the catalysis of an arbitrary aggregate of the other species. The rate kernel of asset-catalyzed population birth is I(k,l)=Iklμ [and that of population-catalyzed asset birth is J(k,l)=Jklν ], at which an aggregate of size k gains a monomer birth when it meets a catalyst aggregate of size l . The kinetic behaviors of the population and asset aggregates are solved based on the rate equations. The evolution of the aggregate size distributions of population and assets is found to fall into one of three categories for different parameters μ and ν : (i) population (asset) aggregates evolve according to the conventional scaling form in the case of μ⩽0 (ν⩽0) , (ii) population (asset) aggregates evolve according to a modified scaling form in the case of ν=0 and μ>0 ( μ=0 and ν>0 ), and (iii) both population and asset aggregates undergo gelation transitions at a finite time in the case of μ=ν>0 .

  17. Research on asset management for safety and operations.

    DOT National Transportation Integrated Search

    2011-11-01

    The Texas Department of Transportation (TxDOT) is challenged with managing a wide range of : transportation safety and operations assets in order to respond to public and other outside interests. These : assets include, but are not limited to pavemen...

  18. Modelling of capital asset pricing by considering the lagged effects

    NASA Astrophysics Data System (ADS)

    Sukono; Hidayat, Y.; Bon, A. Talib bin; Supian, S.

    2017-01-01

    In this paper the problem of modelling the Capital Asset Pricing Model (CAPM) with the effect of the lagged is discussed. It is assumed that asset returns are analysed influenced by the market return and the return of risk-free assets. To analyse the relationship between asset returns, the market return, and the return of risk-free assets, it is conducted by using a regression equation of CAPM, and regression equation of lagged distributed CAPM. Associated with the regression equation lagged CAPM distributed, this paper also developed a regression equation of Koyck transformation CAPM. Results of development show that the regression equation of Koyck transformation CAPM has advantages, namely simple as it only requires three parameters, compared with regression equation of lagged distributed CAPM.

  19. DOE Asset Revitalization: Sustainability and Waste Management Aspects - 12120

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

    Robinson, Sharon M.

    2012-07-01

    In February 2011 Secretary of Energy Steven Chu established a Task Force on Asset Revitalization to facilitate a discussion among the Department of Energy (DOE), communities around DOE sites, non-profits, tribal governments, the private sector, and other stakeholders to identify reuse approaches as environmental cleanup efforts at DOE sites reach completion. The Task Force was charged with exploring opportunities to reuse DOE site assets for beneficial purposes and making recommendations to the Under Secretaries of Energy, Science, and Nuclear Security on the formation of an Asset Revitalization Initiative (ARI). The ARI is a Department-wide effort to advance the beneficial reusemore » of the DOE's unique and diverse mix of assets including land, facilities, infrastructure, equipment, technologies, natural resources, and a highly skilled workforce. The ARI will encourage collaboration between the public and private sectors in order to achieve energy and environmental goals as well as to stimulate and diversify regional economies. The recommendations of the ARI Task Force are summarized below, focusing on the sustainability and waste management aspects. DOE's ongoing completion of cleanup efforts and modernization efforts is creating opportunities to transition under-used or excess assets to future beneficial use. The FY 2011 DOE ARI Task Force determined that DOE's assets could be reused for beneficial purposes such as clean energy production, industrial manufacturing, recreational and conversation use, and other economic development initiatives. Asset revitalization has the potential to both help achieve DOE's energy and environmental goals and diversify regional economies where the sites are located, including providing the support needed to implement large-scale projects that achieve green sustainability goals. Asset revitalization efforts could be accelerated by effectively incorporating future use plans into environmental management and remediation efforts

  20. Ceos Wgiss Common Framework for Wgiss Connected Data Assets

    NASA Astrophysics Data System (ADS)

    Enloe, Y.; Mitchell, A. E.; Albani, M.; Yapur, M.

    2016-12-01

    The Committee on Earth Observation Satellites (CEOS), established in 1984 to coordinate civil space-borne observations of the Earth, has been building through its Working Group on Information Systems and Services (WGISS), a common data framework to identify and connect data assets at member agencies. Some of these data assets are federated systems such as the CEOS WGISS Integrated Catalog (CWIC), the European Space Agency's FedEO (Federated Earth Observations Missions Access) system, and the International Directory Network (IDN) which is an international effort developed by NASA to assist researchers in locating information on available data sets. A system level team provides coordination and oversight to make this loosely coupled federated system function and evolve. WGISS has identified 2 search standards, the Open Geospatial Consortium (OGC) Catalog Services for the Web (CSW) and the CEOS OpenSearch Best Practices (which references the OGC OpenSearch Geo and Time Extensions and OGC OpenSearch Extension for Earth Observation) as well as an interoperable metadata standard (ISO 19115) for use within the WGISS Connected Assets. Data partners must register their data collections in the IDN using the Global Change Master Directory (GCMD) Keywords. Data partners need to support one of the 2 search standards and be able to map their internal metadata to the ISO 19115 metadata elements. All searchable data must have a data access path. Clients can offer search and access to all or a subset of the satellite data available through the WGISS Connected Data Assets. Clients can offer support for a 2-step search: (1) Discovery through collection search using platform, instrument, science keywords, etc. at the IDN and (2) Search granule metadata at data partners through CWIC or FedEO. There are more than a dozen international agencies that offer their data through the WGISS Federation or working on developing their connections. This list includes European Space Agency, NASA