Achieving excellence in the management of accounts receivable.
Ladewig, T L; Hecht, B A
1993-09-01
Recent changes in healthcare reimbursement rules and practices have made the task of accounts receivable management a particularly demanding one for most financial managers. One multihospital system, after pursuing numerous strategies to reduce its accounts receivable with only marginal levels of success, launched a systemwide initiative to share both the positive and the negative accounts receivable management experiences of each department at each hospital in the system with all patient accounting staff. The objective of the initiative was to use the lessons learned from those experiences to attain excellence in accounts receivable management throughout the system. The ultimate success of the initiative is detailed in the following article.
Helping dentists manage accounts receivable.
Scott, J
2001-01-01
First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.
Putting the "receive" in accounts receivable.
McDaniel, John W; Baum, Neil
2006-01-01
There isn't a practice in the United States that doesn't have a concern about accounts receivable. The financial success of any practice depends on the care and feeding of the accounts receivable. This is not an area of practice management that can be taken lightly or delegated to someone who is not attentive to detail and doggedly persistent. In this article, we will discuss how to identify problematic accounts receivable and what can be done to bring the accounts receivable under control. We will provide you with a plan of action that can be adopted by any practice regardless of size, number of physicians, or whether the practice uses in-house billing or outsources its billing arrangements.
Sanders, J; Wold, D; Sullivan, T
1999-01-01
The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.
Billing and accounts receivable: fundamentals for improvement.
Bizon, M M
1993-07-01
If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.
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
Avoiding potential problems when selling accounts receivable.
Ayers, D H; Kincaid, T J
1996-05-01
Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.
Patient account managers' role comes into focus.
Pellar, J R; MacFarlane, W A
1991-04-01
As hospitals begin to see their accounts receivable as a sleeping giant, the role of patient accounts managers may increase in importance. A 1991 survey of patient accounts managers reveals a 25 percent average salary increase over the 1988 figure. The responsibilities of patient accounts managers have remained much the same, with increased emphasis on the basics: receivables management, billing, and collection. A majority of patient accounts managers aspire to higher positions within healthcare finance and management. Most aspirants are well qualified in terms of education but may require professional certification before advancing.
Winning performance improvement strategies--linking documentation and accounts receivable.
Braden, J H; Swadley, D
1996-01-01
When the HIM department at The University of Texas Medical Branch set out to improve documentation and accounts receivable management, it established a plan that encompassed a broad spectrum of data management process changes. The department examined and acknowledged the deficiencies in data management processes and used performance improvement tools to achieve successful results.
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...
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…
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.
Patient accounts managers: the reality behind the myth.
Hackett, K L
1988-10-01
Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.
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...
Accounts receivable cash management: it all happens at the point-of-service.
Hajny, T
2000-01-01
If your accounts receivable is not generating the cash your practice needs in a timely and effective manner, look first at your front-end processes. Nine times out of ten, this is where the system is failing. The improvements suggested here will not only generate cash quicker, but also will enhance customer service and lower overall costs by reducing the need for rework.
Reduction of accounts receivable through total quality management.
LaFleur, N
1994-01-01
On October 1, 1990, The Miriam Hospital in Providence, R.I., converted to a new computer system for patient accounting applications and on-line registration functions. The new system automated the hospital's patient accounting, registration, and medical records functions and interfaced registration with patient accounts for billing purposes.
47 CFR 32.1191 - Accounts receivable allowance-other.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...
25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?
Code of Federal Regulations, 2010 CFR
2010-04-01
... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...
Getting tough with home health accounts receivable.
Cantone, L; Bullock, A
2000-04-01
Home health organizations seeking to improve the performance of their accounts receivable should concentrate first on establishing practices that promote the greatest percentage of clean claims and reviewing payments received to be sure rates paid are optimal. They also may find it worthwhile to survey their business office operations for potential improvements to key areas.
The hidden costs of accounts receivable.
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.
7 CFR 981.10 - Almonds received for his own account.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Almonds received for his own account. 981.10 Section... SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE ALMONDS GROWN IN CALIFORNIA Order Regulating Handling Definitions § 981.10 Almonds received for his own account...
18 CFR 367.1410 - Account 141, Notes 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 141, Notes receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1720 - Account 172, Rents 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 172, Rents receivable. 367.1720 Section 367.1720 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...
Financial advantages. Preventative measures ensure the health of your accounts receivable.
Duda, Michelle
2009-11-01
Running a dental practice is no small task; from staying on the leading edge of new medical developments and products, to monitoring ever-changing dental insurance plans, to simply overseeing the fundamental day-to-day operations. But there is one area of your practice that can be streamlined to significantly improve your cash flow, minimize delinquencies and optimize fiscal operations. Your accounts receivable and collections can be economically and efficiently managed by a savvy combination of internal efforts and the partnership of a third party resource.
Accounts receivable reports: underutilized mining tools.
Wallace, R
1999-01-01
There is gold to be found in accounts receivable reports for those willing to mine the data. The key is to know how to interpret the information buried within the numbers and use it to recover monies owed. This article identifies seven reports that should be staples in every organization committed to improving its overall collection performance. Also included are tips on understanding reports and implementing changes.
The Hidden Roles That Management Partners Play In Accountable Care Organizations.
Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H
2018-02-01
Accountable care organizations (ACOs) are often discussed and promoted as driven by physicians, hospitals, and other health care providers. However, because of the flexible nature of ACO contracts, management organizations may also become partners in ACOs. We used data from 2013-15 on 276 ACOs from the National Survey of Accountable Care Organizations to understand the prevalence of nonprovider management partners' involvement in ACOs, the services these partners provide, and the structure of ACOs that have such partners. We found that 37 percent of ACOs reported having a management partner, and two-thirds of these ACOs reported that the partner shared in the financial risks or rewards. Among ACOs with partners, 94 percent had data services provided by the partner, 87 percent received administrative services, 68 percent received educational services, and 66 percent received care coordination services. Half received all four of these services from their partner. ACOs with partners were more heavily primary care than other ACOs. ACOs with and without partners had similar performance on costs and quality in Medicare ACO programs. Our findings suggest that management partners play a central role in many ACOs, perhaps supplying smaller and physician-run ACOs with services or expertise perceived as necessary for ACO success.
ERIC Educational Resources Information Center
Glezerman, David R.; DeSantis, Dennis
2008-01-01
This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…
Development of Account Receivable and Payable System for Travel Bureau Company
NASA Astrophysics Data System (ADS)
Karma, I. G. M.; Susanti, J.
2018-01-01
Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.
25 CFR 115.413 - Who may receive funds from a minor's supervised account?
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Who may receive funds from a minor's supervised account... ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.413 Who may receive funds from a minor's supervised account? A custodial parent, a legal guardian, a person who has been...
25 CFR 115.413 - Who may receive funds from a minor's supervised account?
Code of Federal Regulations, 2011 CFR
2011-04-01
... 25 Indians 1 2011-04-01 2011-04-01 false Who may receive funds from a minor's supervised account... ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.413 Who may receive funds from a minor's supervised account? A custodial parent, a legal guardian, a person who has been...
25 CFR 115.403 - Who will receive information regarding a minor's supervised account?
Code of Federal Regulations, 2010 CFR
2010-04-01
... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...
Reducing accounts receivable through benchmarking and best practices identification.
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.
25 CFR 115.403 - Who will receive information regarding a minor's supervised account?
Code of Federal Regulations, 2011 CFR
2011-04-01
... 25 Indians 1 2011-04-01 2011-04-01 false Who will receive information regarding a minor's... FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Minors § 115.403 Who will receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the...
20 CFR 416.1237 - Assistance received on account of major disaster.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Assistance received on account of major disaster. 416.1237 Section 416.1237 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1237 Assistance received...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-12-06
... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...
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...
Memorandum Records in Resource Management Accounting.
1983-09-01
AD-A136 767 MEMORANDUM RECORDS IN RESOURCE MANAGEMENT ACCOUNTING - I/s SEP 83(U) NASAL POSTGRADUATE SCHOOL MONTEREY CA H M NORTHRUP UNCLASSIFIED F/U...CHARTiAINLBRA FSADRS16- NAVAL POSTGRADUATE SCHOOL Monterey, California DTIC, ll~ll ELECTE r i THESIS D MEMORANDUM RECORDS IN RESOURCE MANAGEMENT ACCOUNTING by...Resource Management Accounting by Howard M. Northrup Lieutenant, United States Navy B.S., University of New Mexico, 1974 Submitted in partial fulfillment
Multimedia and Management Accounting: Adding Creativity to Accounting.
ERIC Educational Resources Information Center
Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne
2000-01-01
Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…
Centralized Accounting and Electronic Filing Provides Efficient Receivables Collection.
ERIC Educational Resources Information Center
School Business Affairs, 1983
1983-01-01
An electronic filing system makes financial control manageable at Bowling Green State University, Ohio. The system enables quick access to computer-stored consolidated account data and microfilm images of charges, statements, and other billing documents. (MLF)
Privacy-Preserving Accountable Accuracy Management Systems (PAAMS)
NASA Astrophysics Data System (ADS)
Thomas, Roshan K.; Sandhu, Ravi; Bertino, Elisa; Arpinar, Budak; Xu, Shouhuai
We argue for the design of “Privacy-preserving Accountable Accuracy Management Systems (PAAMS)”. The designs of such systems recognize from the onset that accuracy, accountability, and privacy management are intertwined. As such, these systems have to dynamically manage the tradeoffs between these (often conflicting) objectives. For example, accuracy in such systems can be improved by providing better accountability links between structured and unstructured information. Further, accuracy may be enhanced if access to private information is allowed in controllable and accountable ways. Our proposed approach involves three key elements. First, a model to link unstructured information such as that found in email, image and document repositories with structured information such as that in traditional databases. Second, a model for accuracy management and entity disambiguation by proactively preventing, detecting and tracing errors in information bases. Third, a model to provide privacy-governed operation as accountability and accuracy are managed.
75 FR 1301 - Damages Received on Account of Personal Physical Injuries or Physical Sickness; Hearing
Federal Register 2010, 2011, 2012, 2013, 2014
2010-01-11
... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-127270-06] RIN 1545-BF81 Damages Received on Account of Personal Physical Injuries or Physical Sickness; Hearing AGENCY: Internal... from gross income for amounts received on account of personal physical injuries or physical sickness...
Guidelines clarify managed care accounting procedures.
Cheramy, S J; Garner, M
1989-08-01
Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.
Integrated Approach to User Account Management
NASA Technical Reports Server (NTRS)
Kesselman, Glenn; Smith, William
2007-01-01
IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.
Greenhouse gas accounting and waste management.
Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle
2009-11-01
Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.
Activity-Based Management Accounting for DoD Depot Maintenance
1994-08-01
used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.
[Management accounting in hospital setting].
Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B
1998-12-01
The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.
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.
Factory approach can streamline patient accounting.
Rands, J; Muench, M
1991-08-01
Although they may seem fundamentally different, similarities exist between operations of factories and healthcare organizations' business offices. As a result, a patient accounting approach based on manufacturing firms' management techniques may help smooth healthcare business processes. Receivables performance management incorporates the Japanese techniques of "just-in-time" and total quality management to reduce unbilled accounts and information backlog and accelerate payment. A preliminary diagnostic assessment of a patient accounting process helps identify bottlenecks and set priorities for work flow.
25 CFR 115.900 - Who receives the interest earned on trust funds in a special deposit account?
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Who receives the interest earned on trust funds in a special deposit account? 115.900 Section 115.900 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Special Deposit Accounts § 115.900 Who receives the interest earned on trust...
Saving Time with Automated Account Management
ERIC Educational Resources Information Center
School Business Affairs, 2013
2013-01-01
Thanks to intelligent solutions, schools, colleges, and universities no longer need to manage user account life cycles by using scripts or tedious manual procedures. The solutions house the scripts and manual procedures. Accounts can be automatically created, modified, or deleted in all applications within the school. This article describes how an…
Toppling Disciplinary Silos: One Suggestion for Accounting and Management.
ERIC Educational Resources Information Center
Thorne, Daniel; Davig, William
1999-01-01
The topic of managing diversity is presented as a way to combine management and accounting to enable students to understand different accounting standards and cultural differences internationally. (SK)
MATS--Management Accounting Tutorial System. Version 1.0. User Guide.
ERIC Educational Resources Information Center
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.
ERIC Educational Resources Information Center
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
An accountable fistula management treatment plan.
Thompson, Mary Jo; Epanomeritakis, Emanuel
An accountable fistula management treatment plan focuses on combining effective medical and nursing treatment with effective and efficient pouching technique and equipment to ensure patient comfort. Small bowel fistula following abdominal surgery can provide challenges in patients' medical and nursing management. This article describes a case study of the successful medical and nursing management of a patient post-abdominal surgery. Within days of surgery a small bowel fistula formed within an abdominal wound. Medical management involved the use of total parenteral nutrition, electrolyte balance management, nil orally and Sandostatin medication. The nursing interventions comprised accurate intake and output measurement, effective and efficient pouching systems and appropriate psychological care. The medical and nursing interventions provided during the healing process are outlined together with the assessment and evaluation of a new innovative wound management pouch. This system proved invaluable in the successful containment of a high small bowel effluent and skin preservation. In an attempt to share best practice a pictorial guide is provided to demonstrate the correct application of the pouching system and technique. This article provides details of an accountable fistula management treatment plan which resulted in the successful spontaneous closure of the small bowel fistula coupled with excellent cost-effectiveness and patient comfort.
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)
ERIC Educational Resources Information Center
Howcroft, Douglas
2017-01-01
This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…
A Strategy for Improving the Quality of Entry-Level Management Accountants.
ERIC Educational Resources Information Center
Kreuze, Jerry G.; Newell, Gale E.
1996-01-01
Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)
Yip, George S; Bink, Audrey J M
2007-09-01
Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...
Code of Federal Regulations, 2010 CFR
2010-04-01
... § 115.802 May a tribe make a request to OTFM to receive information about its trust account more frequently? Yes, a tribe may contact OTFM at any time to: (a) Request information about account transactions and balances; (b) Make arrangements to access account information electronically; or (c) Receive a...
An Accounting View of Management in Higher Education
ERIC Educational Resources Information Center
Sperry, John B.
1975-01-01
Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)
School-Based Management and Accountability Procedures Manual
ERIC Educational Resources Information Center
North Carolina Department of Public Instruction, 2004
2004-01-01
From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…
Correspondence Analysis-Theory and Application in Management Accounting Research
NASA Astrophysics Data System (ADS)
Duller, Christine
2010-09-01
Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.
30 CFR 219.103 - Payments to Indian accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Payments to Indian accounts. 219.103 Section... Payments to Indian accounts. Mineral revenues received from Indian leases shall be transferred to the appropriate Indian accounts managed by the Bureau of Indian Affairs (BIA) for allotted and tribal revenues...
30 CFR 1219.103 - Payments to Indian accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Payments to Indian accounts. 1219.103 Section....103 Payments to Indian accounts. Mineral revenues received from Indian leases shall be transferred to the appropriate Indian accounts managed by the Bureau of Indian Affairs (BIA) for allotted and tribal...
30 CFR 1219.103 - Payments to Indian accounts.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Payments to Indian accounts. 1219.103 Section... Indian accounts. Mineral revenues received from Indian leases shall be transferred to the appropriate Indian accounts managed by the Bureau of Indian Affairs (BIA) for allotted and tribal revenues. These...
30 CFR 1219.103 - Payments to Indian accounts.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Payments to Indian accounts. 1219.103 Section... Indian accounts. Mineral revenues received from Indian leases shall be transferred to the appropriate Indian accounts managed by the Bureau of Indian Affairs (BIA) for allotted and tribal revenues. These...
30 CFR 1219.103 - Payments to Indian accounts.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Payments to Indian accounts. 1219.103 Section... Indian accounts. Mineral revenues received from Indian leases shall be transferred to the appropriate Indian accounts managed by the Bureau of Indian Affairs (BIA) for allotted and tribal revenues. These...
Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.
ERIC Educational Resources Information Center
Novin, Adel M.
1997-01-01
Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)
Representation of Knowledge on Some Management Accounting Techniques in Textbooks
ERIC Educational Resources Information Center
Golyagina, Alena; Valuckas, Danielius
2016-01-01
This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…
Laboratory manager's financial handbook. Cost accounting: the road map to financial success.
Travers, E M
1996-01-01
Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.
The Vocational Skills Gap for Management Accountants: The Stakeholders' Perspectives.
ERIC Educational Resources Information Center
Hassall, Trevor; Joyce, John; Montano, Jose Luis Arquero; Anes, Jose Antonio Donoso
2003-01-01
Develops a case study that examines the process of the professional education and training of management accountants. Identifies the relative importance of a specified range of vocational skills needed for a chartered management accountant, and prioritizes areas for development and training based on opinions of employers and students. (Author/LRW)
Report: EPA Managers Did Not Hold Supervisors and Project Officers Accountable for Grants Management
Report #2005-P-00027, September 27, 2005. Managers did not sufficiently hold supervisors and project officers accountable for grants management because there is no process to measure most grants management activity.
18 CFR 367.1430 - Account 143, Other accounts receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC 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...
Patient accounting: vital for financial survival.
Puhala, J M; Barrett, M J
1987-09-01
The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.
The Uniform Chart of Accounts and Its Use in Management Control.
1982-10-01
accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA
Applying Japanese management tips to patient accounts.
Groenevelt, C J
1990-04-01
"Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.
7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...
How Does the Air Force Create Effective Accountability for Initial Spares?
1990-05-01
effective accountability for initial spares? AUTHOR: Pamela J. Henson, Civilian, USAF The accountability for acquisition cost , schedule, and...in place to allow the Program Manager to effectively manage this cost element. Initial spares have traditionally been managed in Air Force Logistics...at Maxwell Air Force Base. Pamela became the Chief, Cost Analysis Division at HQ Air Force Logistics Command in 1987, where she received the Civilian
ERIC Educational Resources Information Center
Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris
2015-01-01
Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…
7 CFR 1942.128 - Borrower accounting methods, management reports and audits.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule...
An SSH key management system: easing the pain of managing key/user/account associations
NASA Astrophysics Data System (ADS)
Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.
2008-07-01
Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 25 Indians 1 2012-04-01 2011-04-01 true Will we account to a tribe for those trust funds the tribe... INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts § 115.804 Will we account to a tribe for those trust funds the tribe receives through direct pay? No, under the...
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Will we account to a tribe for those trust funds the tribe receives through direct pay? 115.804 Section 115.804 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts § 115.804 Will we account to a tribe for those...
Forest inventory: role in accountability for sustainable forest management
Lloyd C. Irland
2007-01-01
Forest inventory can play several roles in accountability for sustainable forest management. A first dimension is accountability for national performance. The new field of Criteria and Indicators is an expression of this need. A more familiar role for the U.S. Department of Agriculture Forest Service Forest Inventory and Analysis (FIA) program is for assessment and...
A Management Reporting Manual for Colleges: A System of Reporting and Accounting.
ERIC Educational Resources Information Center
Hughes, K. Scott; And Others
This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…
Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.
Forman, H P; Yin, D
1996-06-01
Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.
Performance and Accountability Report
NASA Technical Reports Server (NTRS)
2003-01-01
The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.
Major Management Challenges and Program Risks. Performance and Accountability Series.
ERIC Educational Resources Information Center
General Accounting Office, Washington, DC.
In its 2001 performance and accountability report on the Department of Education, the General Accounting Office (GAO) identified challenges with student financial-aid programs, financial management, and other areas facing education. The information presented in this report is intended to help sustain congressional attention and a departmental…
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)
Code of Federal Regulations, 2013 CFR
2013-04-01
... 25 Indians 1 2013-04-01 2013-04-01 false Will we account to a tribe for those trust funds the tribe receives through direct pay? 115.804 Section 115.804 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts...
Code of Federal Regulations, 2014 CFR
2014-04-01
... 25 Indians 1 2014-04-01 2014-04-01 false Will we account to a tribe for those trust funds the tribe receives through direct pay? 115.804 Section 115.804 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts...
Code of Federal Regulations, 2011 CFR
2011-04-01
... 25 Indians 1 2011-04-01 2011-04-01 false Will we account to a tribe for those trust funds the tribe receives through direct pay? 115.804 Section 115.804 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts...
Uncertainty-accounting environmental policy and management of water systems.
Baresel, Christian; Destouni, Georgia
2007-05-15
Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.
Accounting for complementarity to maximize monitoring power for species management.
Tulloch, Ayesha I T; Chadès, Iadine; Possingham, Hugh P
2013-10-01
To choose among conservation actions that may benefit many species, managers need to monitor the consequences of those actions. Decisions about which species to monitor from a suite of different species being managed are hindered by natural variability in populations and uncertainty in several factors: the ability of the monitoring to detect a change, the likelihood of the management action being successful for a species, and how representative species are of one another. However, the literature provides little guidance about how to account for these uncertainties when deciding which species to monitor to determine whether the management actions are delivering outcomes. We devised an approach that applies decision science and selects the best complementary suite of species to monitor to meet specific conservation objectives. We created an index for indicator selection that accounts for the likelihood of successfully detecting a real trend due to a management action and whether that signal provides information about other species. We illustrated the benefit of our approach by analyzing a monitoring program for invasive predator management aimed at recovering 14 native Australian mammals of conservation concern. Our method selected the species that provided more monitoring power at lower cost relative to the current strategy and traditional approaches that consider only a subset of the important considerations. Our benefit function accounted for natural variability in species growth rates, uncertainty in the responses of species to the prescribed action, and how well species represent others. Monitoring programs that ignore uncertainty, likelihood of detecting change, and complementarity between species will be more costly and less efficient and may waste funding that could otherwise be used for management. © 2013 Society for Conservation Biology.
FY 2004 Performance and Accountability Report
ERIC Educational Resources Information Center
US Department of Education, 2004
2004-01-01
The Department?s financial statements, which appear on pp. 115?119, received an unqualified audit opinion issued by the independent accounting firm of Ernst & Young LLP for the third consecutive year. Preparing these statements is part of the Department?s continuing efforts to achieve financial management excellence and to provide accurate and…
ASPEN--A Web-Based Application for Managing Student Server Accounts
ERIC Educational Resources Information Center
Sandvig, J. Christopher
2004-01-01
The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…
48 CFR 252.242-7004 - Material management and accounting system.
Code of Federal Regulations, 2010 CFR
2010-10-01
... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT... receives a report from the ACO that identifies any deficiencies in its MMAS, the Contractor shall respond...
2015-03-04
H 4 , 2 0 1 5 Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Report No. DODIG-2015...04 MAR 2015 2. REPORT TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Naval...i Results in Brief Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Visit us at
Berens, W; Lachmann, M; Wömpener, A
2011-03-01
The aim of this study is to provide an analysis of the status quo for the usage of instruments of management accounting in German hospitals. 600 managing directors of German hospitals were asked to answer a questionnaire about the usage of management accounting instruments in their hospitals. We obtained 121 usable datasets, which are evaluated in this study. A significant increase in the usage of management accounting instruments can be observed over time. The respondents have an overall positive perception of the usage of these instruments. Cost accounting and information systems are among the most widely used instruments, while widely discussed concepts like the balanced scorecard or clinical pathways show surprisingly low usage rates. © Georg Thieme Verlag KG Stuttgart · New York.
ATLAS Data Management Accounting with Hadoop Pig and HBase
NASA Astrophysics Data System (ADS)
Lassnig, Mario; Garonne, Vincent; Dimitrov, Gancho; Canali, Luca
2012-12-01
The ATLAS Distributed Data Management system requires accounting of its contents at the metadata layer. This presents a hard problem due to the large scale of the system, the high dimensionality of attributes, and the high rate of concurrent modifications of data. The system must efficiently account more than 90PB of disk and tape that store upwards of 500 million files across 100 sites globally. In this work a generic accounting system is presented, which is able to scale to the requirements of ATLAS. The design and architecture is presented, and the implementation is discussed. An emphasis is placed on the design choices such that the underlying data models are generally applicable to different kinds of accounting, reporting and monitoring.
ERIC Educational Resources Information Center
von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled
2012-01-01
This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…
Casal, Jose C; Bogui, Frederic B
2008-08-01
It has been proposed that employees aware of organizational wrongdoing face two decisions: whether or not to blow the whistle and whether or not to leave their organizations. Of these only the decision to blow the whistle has received attention, leaving a gap in knowledge; thus, a survey of 330 management accountants was analyzed to examine potential predictors of intended responses to organizational wrongdoing. Analysis of ratings indicated that intent to leave increased with seriousness of wrongdoing and expected retaliation for whistleblowing and decreased with expected effectiveness of whistleblowing. Intent to stay and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting and decreased with expected retaliation for whistleblowing; intent to leave and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting.
Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)
2016-03-01
information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting
Seeking Accountability through State-Appointed Emergency District Management
ERIC Educational Resources Information Center
Arsen, David; Mason, Mary L.
2013-01-01
Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This article analyzes…
36 CFR 1222.32 - How do agencies manage records created or received by contractors?
Code of Federal Regulations, 2011 CFR
2011-07-01
... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false How do agencies manage records created or received by contractors? 1222.32 Section 1222.32 Parks, Forests, and Public Property... Agency Recordkeeping Requirements § 1222.32 How do agencies manage records created or received by...
36 CFR 1222.32 - How do agencies manage records created or received by contractors?
Code of Federal Regulations, 2012 CFR
2012-07-01
... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false How do agencies manage records created or received by contractors? 1222.32 Section 1222.32 Parks, Forests, and Public Property... Agency Recordkeeping Requirements § 1222.32 How do agencies manage records created or received by...
36 CFR 1222.32 - How do agencies manage records created or received by contractors?
Code of Federal Regulations, 2014 CFR
2014-07-01
... 36 Parks, Forests, and Public Property 3 2014-07-01 2014-07-01 false How do agencies manage records created or received by contractors? 1222.32 Section 1222.32 Parks, Forests, and Public Property... Agency Recordkeeping Requirements § 1222.32 How do agencies manage records created or received by...
Improving hospital billing and receivables management: principles for profitability.
Hemmer, E
1992-01-01
For many hospitals, billing and receivables management are inefficient and costly. Economic recession, increasing costs for patient and provider alike, and cost-containment strategies will only compound difficulties. The author describes the foundations of an automated billing system that would save hospitals time, error, and, most importantly, money.
Strategic Management Accounting in Universities: The Italian Experience
ERIC Educational Resources Information Center
Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni
2008-01-01
This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a…
2014-08-13
No. DODIG-2014-101 A U G U S T 1 3 , 2 0 1 4 Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management...13 AUG 2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Brooke Army...Results in Brief Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management Oversight Visit us at www.dodig.mil
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...
Federal Register 2010, 2011, 2012, 2013, 2014
2013-10-03
... LLC, Publishing Operations Divison, Account Management Group, a Subsidiary of Dex Media Inc..., Publishing Operations Divison, Listing Management Group, a Subsidiary of Dex Media Inc., Including On-Site... to workers and former workers of SuperMedia LLC, Publishing Operation Division, Account Management...
What accounting leaves out of hospital financial management.
Boles, K E; Glenn, J K
1986-01-01
As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.
Ptaquiloside in Irish Bracken Ferns and Receiving Waters, with Implications for Land Managers.
O'Driscoll, Connie; Ramwell, Carmel; Harhen, Brendan; Morrison, Liam; Clauson-Kaas, Frederik; Hansen, Hans Christian B; Campbell, Graeme; Sheahan, Jerome; Misstear, Bruce; Xiao, Liwen
2016-04-26
Ptaquiloside, along with other natural phytotoxins, is receiving increased attention from scientists and land use managers. There is an urgent need to increase empirical evidence to understand the scale of phytotoxin mobilisation and potential to enter into the environment. In this study the risk of ptaquiloside to drinking water was assessed by quantifying ptaquiloside in the receiving waters at three drinking water abstraction sites across Ireland and in bracken fronds surrounding the abstraction sites. We also investigated the impact of different management regimes (spraying, cutting and rolling) on ptaquiloside concentrations at plot-scale in six locations in Northern Ireland, UK. Ptaquiloside concentrations were determined using recent advances in the use of LC-MS for the detection and quantification of ptaquiloside. The results indicate that ptaquiloside is present in bracken stands surrounding drinking water abstractions in Ireland, and ptaquiloside concentrations were also observed in the receiving waters. Furthermore, spraying was found to be the most effective bracken management regime observed in terms of reducing ptaquiloside load. Increased awareness is vital on the implications of managing land with extensive bracken stands.
Antidepressant Medication Management among Older Patients Receiving Home Health Care
Bao, Yuhua; Shao, Huibo; Bruce, Martha L.; Press, Matthew J.
2014-01-01
Objective Antidepressant management for older patients receiving home health care (HHC) may occur through two pathways: nurse-physician collaboration (without patient visits to the physician) and physician management through office visits. This study examines the relative contribution of the two pathways and how they interplay. Methods Retrospective analysis was conducted using Medicare claims of 7,389 depressed patients 65 or older who received HHC in 2006–7 and who possessed antidepressants at the start of HHC. A change in antidepressant therapy (vs. discontinuation or refill) was the main study outcome and could take the form of a change in dose, switch to a different antidepressant, or augmentation (addition of a new antidepressant). Logistic regressions were estimated to examine how use of home health nursing care, patient visits to physicians, and their interactions predict a change in antidepressant therapy. Results About 30% of patients experienced a change in antidepressants versus 51% who refilled and 18% who discontinued. Receipt of mental health specialty care was associated with a statistically significant, 10–20 percentage-point increase in the probability of antidepressant change; receipt of primary care was associated with a small and statistically significant increase in the probability of antidepressant change among patients with no mental health specialty care and above-average utilization of nursing care. Increased home health nursing care in absence of physician visits was not associated with increased antidepressant change. Conclusions Active antidepressant management resulting in a change in medication occurred on a limited scale among older patients receiving HHC. Addressing knowledge and practice gaps in antidepressant management by primary care providers and home health nurses and improving nurse-physician collaboration will be promising areas for future interventions. PMID:25158915
Management accounting for advanced technological environments.
Kaplan, R S
1989-08-25
Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.
Patient-accounts managers' roles expand, but few recruiting, training programs exist.
Nemes, J
1991-06-17
Patient-accounts managers oversee collection of 90% of hospitals' gross revenues, yet experts say the healthcare industry isn't doing enough to educate, recruit and retain these professionals. The expanding roles of these managers--often known as business office managers--are fueling calls for more education to help them advance in their field and higher pay to interest more people in the position.
Student Science Teachers' Accounts of a Well-Remembered Event about Classroom Management.
ERIC Educational Resources Information Center
Zuckerman, June Trop
2000-01-01
Discusses how 36 student science teachers described and responded to one of their own classroom management problems. Based on student teachers' written accounts of a well-remembered event about classroom management. (SAH)
NASA Astrophysics Data System (ADS)
Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md
2013-04-01
Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD
1999-06-22
Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and
School District Financial Management and Banking.
ERIC Educational Resources Information Center
Dembowski, Frederick L.; Davey, Robert D.
This chapter of "Principles of School Business Management" introduces the concept of cash management, or the process of managing an institution's moneys to ensure maximum cash availability and maximum yield on investments. Four activities are involved: (1) conversion of accounts receivable to cash receipts; (2) conversion of accounts payable to…
Predictors of Rural Health Clinics Managers' Willingness to Join Accountable Care Organizations.
T H Wan, Thomas; Masri, Maysoun Dimachkie; Ortiz, Judith
2014-01-01
The implementation of the Patient Protection and Affordable Care Act has facilitated the development of an innovative and integrated delivery care system, Accountable Care Organizations (ACOs). It is timely, to identify how health care managers in rural health clinics are responding to the ACO model. This research examines RHC managers' perceived benefits and barriers for implementing ACOs from an organizational ecology perspective. A survey was conducted in Spring of 2012 covering the present RHC network working infrastructures - 1) Organizational social network; 2) organizational care delivery structure; 3) ACO knowledge, perceived benefits, and perceived barriers; 4) quality and disease management programs; and 5) health information technology (HIT) infrastructure. One thousand one hundred sixty clinics were surveyed in the United States. They cover eight southeastern states (Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee) and California. A total of ninety-one responses were received. RHC managers' personal perceptions on ACO's benefits and knowledge level explained the most variance in their willingness to join ACOs. Individual perceptions appear to be more influential than organizational and context factors in the predictive analysis. The study is primarily focused in the Southeastern region of the U.S. The generalizability is limited to this region. The predictors of rural health clinics' participation in ACOs are germane to guide the development of organizational strategies for enhancing the general knowledge about the innovativeness of delivering coordinated care and containing health care costs inspired by the Affordable Care Act. Rural health clinics are lagged behind the growth curve of ACO adoption. The diffusion of new knowledge about pros and cons of ACO is essential to reinforce the health care reform in the United States.
36 CFR § 1222.32 - How do agencies manage records created or received by contractors?
Code of Federal Regulations, 2013 CFR
2013-07-01
... 36 Parks, Forests, and Public Property 3 2013-07-01 2012-07-01 true How do agencies manage records created or received by contractors? § 1222.32 Section § 1222.32 Parks, Forests, and Public Property... Agency Recordkeeping Requirements § 1222.32 How do agencies manage records created or received by...
Configuration of management accounting information system for multi-stage manufacturing
NASA Astrophysics Data System (ADS)
Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.
2018-05-01
The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.
Science-based approach for credible accounting of mitigation in managed forests.
Grassi, Giacomo; Pilli, Roberto; House, Jo; Federici, Sandro; Kurz, Werner A
2018-05-17
The credibility and effectiveness of country climate targets under the Paris Agreement requires that, in all greenhouse gas (GHG) sectors, the accounted mitigation outcomes reflect genuine deviations from the type and magnitude of activities generating emissions in the base year or baseline. This is challenging for the forestry sector, as the future net emissions can change irrespective of actual management activities, because of age-related stand dynamics resulting from past management and natural disturbances. The solution implemented under the Kyoto Protocol (2013-2020) was accounting mitigation as deviation from a projected (forward-looking) "forest reference level", which considered the age-related dynamics but also allowed including the assumed future implementation of approved policies. This caused controversies, as unverifiable counterfactual scenarios with inflated future harvest could lead to credits where no change in management has actually occurred, or conversely, failing to reflect in the accounts a policy-driven increase in net emissions. Instead, here we describe an approach to set reference levels based on the projected continuation of documented historical forest management practice, i.e. reflecting age-related dynamics but not the future impact of policies. We illustrate a possible method to implement this approach at the level of the European Union (EU) using the Carbon Budget Model. Using EU country data, we show that forest sinks between 2013 and 2016 were greater than that assumed in the 2013-2020 EU reference level under the Kyoto Protocol, which would lead to credits of 110-120 Mt CO 2 /year (capped at 70-80 Mt CO 2 /year, equivalent to 1.3% of 1990 EU total emissions). By modelling the continuation of management practice documented historically (2000-2009), we show that these credits are mostly due to the inclusion in the reference levels of policy-assumed harvest increases that never materialized. With our proposed approach, harvest
A simulation model of hospital management based on cost accounting analysis according to disease.
Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki
2004-12-01
Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.
1990-08-01
was in complete compliance with the act. 6 U. S . General Accounting Office. Manaaina the Cost of Government: Building an Effective Financial Management...34 Journal of Accountancy , April 1987, 58-70. 10 7. S . General Accounting Office. Managing the Cost of Government: Building and Effective Financial...N. J.: Prentice-Hall, 1981. pp. 62-64. 111 Ibid., pp. 63. 112 Horngren , Charles T. Cost Accounting : A Managerial EEmRhsi, 5th ed., Englewood Cliffs
Federal Register 2010, 2011, 2012, 2013, 2014
2012-06-08
... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...
Predictors of Rural Health Clinics Managers' Willingness to Join Accountable Care Organizations
T.H.Wan, Thomas; Masri, Maysoun Dimachkie; Ortiz, Judith
2014-01-01
Purpose The implementation of the Patient Protection and Affordable Care Act has facilitated the development of an innovative and integrated delivery care system, Accountable Care Organizations (ACOs). It is timely, to identify how health care managers in rural health clinics are responding to the ACO model. This research examines RHC managers' perceived benefits and barriers for implementing ACOs from an organizational ecology perspective. Methodology/Approach A survey was conducted in Spring of 2012 covering the present RHC network working infrastructures – 1) Organizational social network; 2) organizational care delivery structure; 3) ACO knowledge, perceived benefits, and perceived barriers; 4) quality and disease management programs; and 5) health information technology (HIT) infrastructure. One thousand one hundred sixty clinics were surveyed in the United States. They cover eight southeastern states (Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee) and California. A total of ninety-one responses were received. Findings RHC managers' personal perceptions on ACO's benefits and knowledge level explained the most variance in their willingness to join ACOs. Individual perceptions appear to be more influential than organizational and context factors in the predictive analysis. Research limitations/implications The study is primarily focused in the Southeastern region of the U.S. The generalizability is limited to this region. The predictors of rural health clinics' participation in ACOs are germane to guide the development of organizational strategies for enhancing the general knowledge about the innovativeness of delivering coordinated care and containing health care costs inspired by the Affordable Care Act. Originality/Value of Paper Rural health clinics are lagged behind the growth curve of ACO adoption. The diffusion of new knowledge about pros and cons of ACO is essential to reinforce the health care reform
2016-04-28
L 2 8 , 2 0 1 6 Report No. DODIG-2016-079 Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management...Department of Defense F r a u d , W a s t e & A b u s e DODIG-2016-079 (Project No. D2015-D000CL-0214.000) │ i Results in Brief Delinquent Medical...objective was to determine whether Landstuhl Regional Medical Center (LRMC) effectively managed accounts delinquent over 120 days by properly
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Reporting of accounts receivable and sales under... sales under 120 days delayed payment terms (short-term credit). (a) General. (1) Amounts payable to DoD Components for sales of Defense articles and services on terms which require payment of cash in advance of...
Code of Federal Regulations, 2011 CFR
2011-07-01
... 32 National Defense 2 2011-07-01 2011-07-01 false Reporting of accounts receivable and sales under... sales under 120 days delayed payment terms (short-term credit). (a) General. (1) Amounts payable to DoD Components for sales of Defense articles and services on terms which require payment of cash in advance of...
Bosa, Iris M
2010-05-01
New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.
Program Manager as Chief Executive Officer (CEO): Leading with Accountability and Empowerment
2009-07-01
Keywords: Program Management, Strategic Leadership, Accountability, Empowerment, Stakeholder Management, Entrepreneurship , Executive Decision...include: executive decision making and ne- gotiation skills, penchant toward entrepreneurship , high ethical standards, and strategic leadership...stakeholders. Negotiation skills are vital in these situations. entrePreneUrshiP Entrepreneurs, by their nature, are opportunistic and risk-taking (Cunning
The ALICE Glance Shift Accounting Management System (SAMS)
NASA Astrophysics Data System (ADS)
Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.
2015-12-01
ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence
1981-12-01
Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false What is the BIA's responsibility regarding the management...: Minors § 115.426 What is the BIA's responsibility regarding the management of a minor's supervised account? The BIA's responsibility in regard to the management of a minor's supervised account is to: (a...
ERIC Educational Resources Information Center
Chang, Huei-Chun
2013-01-01
Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…
DOE Office of Scientific and Technical Information (OSTI.GOV)
Clark, R.E.
1994-11-02
This document provides the software development plan for the Waste Receiving and Processing (WRAP) Module 1 Data Management System (DMS). The DMS is one of the plant computer systems for the new WRAP 1 facility (Project W-026). The DMS will collect, store, and report data required to certify the low level waste (LLW) and transuranic (TRU) waste items processed at WRAP 1 as acceptable for shipment, storage, or disposal.
Accountable disease management of spine pain.
Smith, Matthew J
2011-09-01
The health care landscape has changed with new legislation addressing the unsustainable rise in costs in the US system. Low-value service lines caring for expensive chronic conditions have been targeted for reform; for better or worse, the treatment of spine pain has been recognized as a representative example. Examining the Patient Protection and Affordable Care Act and existing pilot studies can offer a preview of how chronic care of spine pain will be sustained. Accountable care in an organization capable of collecting, analyzing, and reporting clinical data and operational compliance is forthcoming. Interdisciplinary spine pain centers integrating surgical and medical management, behavioral medicine, physical reconditioning, and societal reintegration represent the model of high-value care for patients with chronic spine pain. Copyright © 2011 Elsevier Inc. All rights reserved.
Benefits of Guided Self-Management of Attention on Learning Accounting
ERIC Educational Resources Information Center
Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred
2017-01-01
This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an…
Management and Accountability Procedures: DEEP - The New Mexico State Facilitator.
ERIC Educational Resources Information Center
New Mexico Univ., Albuquerque. Coll. of Education.
Presented is a description of how DEEP (Developmental Economic Education Program) monitors activity and achievements to ensure that objectives are met effectively and efficiently, and that evidence of achievement is available for reports. The purposes of DEEP management and accountability procedures are: (1) to maintain both long term and short…
ERIC Educational Resources Information Center
Pollock, Katina; Winton, Sue
2016-01-01
Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…
The Strategic Management of Accountability in Nonprofit Organizations: An Analytical Framework.
ERIC Educational Resources Information Center
Kearns, Kevin P.
1994-01-01
Offers a framework stressing the strategic and tactical choices facing nonprofit organizations and discusses policy and management implications. Claims framework is a useful tool for conducting accountability audits and conceptual foundation for discussions of public policy. (Author/JOW)
Training within the Accounting Firm.
ERIC Educational Resources Information Center
Finch, Beth; And Others
1991-01-01
A survey received 509 responses from 2,000 randomly selected accounting employees about which training topics are receiving the most attention and who is receiving the training. Results prove that training has become an integral part of a certified public accountant's job; topics most often covered were tax related--individual and corporate income…
A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)
NASA Astrophysics Data System (ADS)
Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella
2007-12-01
The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.
Code of Federal Regulations, 2010 CFR
2010-04-01
... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...
Code of Federal Regulations, 2010 CFR
2010-04-01
... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...
Broadening GHG accounting with LCA: application to a waste management business unit.
Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle
2009-11-01
In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors.
Frehmann, T; Nafo, I; Niemann, A; Geiger, W F
2002-01-01
For the examination of the effects of different storm water management strategies in an urban catchment area on receiving water quality, an integrated simulation of the sewer system, wastewater treatment plant and receiving water is carried out. In the sewer system real-time control measures are implemented. As examples of source control measures the reduction of wastewater and the reduction of the amount of impervious surfaces producing storm water discharges are examined. The surface runoff calculation and the simulation of the sewer system and the WWTP are based on a MATLAB/SIMULINK simulation environment. The impact of the measures on the receiving water is simulated using AQUASIM. It can be shown that the examined storm water management measures, especially the source control measures, can reduce the combined sewer overflow volume and the pollutant discharge load considerably. All examined measures also have positive effects on the receiving water quality. Moreover, the reduction of impervious surfaces avoids combined sewer overflow activities, and in consequence prevents pollutants from discharging into the receiving water after small rainfall events. However, the receiving water quality improvement may not be seen as important enough to avoid acute receiving water effects in general.
Code of Federal Regulations, 2012 CFR
2012-04-01
... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...
Code of Federal Regulations, 2011 CFR
2011-04-01
... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...
Code of Federal Regulations, 2010 CFR
2010-04-01
... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...
Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.
McLean, Robert A; Garis, Robert I
2005-03-01
To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.
A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University
NASA Astrophysics Data System (ADS)
Conant, R. T.; Ogle, S. M.
2015-12-01
Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.
ERIC Educational Resources Information Center
Basile, Anthony; D'Aquila, Jill M.
2002-01-01
Accounting students received either traditional instruction (n=46) or used computer-mediated communication and WebCT course management software. There were no significant differences in attitudes about the course. However, computer users were more positive about course delivery and course management tools. (Contains 17 references.) (SK)
ERIC Educational Resources Information Center
Enomoto, Ernestine K.; Conley, Sharon
2007-01-01
Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…
E-Learning and Technologies for Open Distance Learning in Management Accounting
ERIC Educational Resources Information Center
Kashora, Trust; van der Poll, Huibrecht M.; van der Poll, John A.
2016-01-01
This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and…
The Value of Information: Approaches in Economics, Accounting, and Management Science.
ERIC Educational Resources Information Center
Repo, Aatto J.
1989-01-01
This review and analysis of research on the economics of information performed by economists, accounting researchers, and management scientists focuses on their approaches to describing and measuring the value of information. The discussion includes comparisons of research approaches based on cost effectiveness and on the value of information. (77…
Seeking Accountability through State-Appointed Emergency District Management. Working Paper #28
ERIC Educational Resources Information Center
Arsen, David; Mason, Mary L.
2012-01-01
Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…
Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.
Krug, Joachim H A
2018-01-03
Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall
Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.
Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David
2017-11-01
Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.
ERIC Educational Resources Information Center
Altschuler, Daniel
2013-01-01
This article shows how patronage politics affects a popular international education model: community-managed schools (CMS). Focusing on Honduras's CMS initiative, PROHECO (Programa Hondureno de Educacion Comunitaria), I demonstrate how patronage can undermine CMS accountability. Whereas supporters argue that CMS increases accountability, partisan…
Issues of cause and control in patient accounts of Type 2 diabetes.
Parry, O; Peel, E; Douglas, M; Lawton, J
2006-02-01
Patients experience considerable difficulties in making and sustaining health-related lifestyle changes. Many Type 2 diabetes patients struggle to follow disease risk-management advice even when they receive extensive information and support. Drawing on a qualitative study of patients with Type 2 diabetes, the paper uses discourse analysis to examine their accounts about disease causation and disease management, and the implications for how they respond to their condition and health services advice. As it is a multifactorial disease, biomedical discourse around Type 2 diabetes is complex. Patients are encouraged to grasp the complicated message that both cause and medical outcomes related to their condition are partly, but not wholly, within their control. Discursive constructions identified from respondent accounts indicate how these two messages are deployed variously by respondents when accounting for disease causation and management. While these constructions (identified in respondent accounts as 'Up to me' and 'Down to them') are a valuable resource for patients, equally they may be deployed in a selective and detrimental way. We conclude that clear messages from health professionals about effective disease management may help patients to position themselves more effectively in relation to their condition. More importantly, they might serve to hinder the availability of inappropriate and potentially harmful patient positions where patients either relinquish responsibility for disease management or reject all input from health professionals.
2015-09-24
No. DODIG-2015-179 S E P T E M B E R 2 4 , 2 0 1 5 Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional...us at www.dodig.mil Results in Brief Delinquent Medical Service Accounts at David Grant Air Force...Force Medical Center (DGMC) properly managed delinquent accounts over 180 days by effectively transferring the debt to the appropriate debt collection
Code of Federal Regulations, 2012 CFR
2012-10-01
... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2013 CFR
2013-10-01
... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2014 CFR
2014-10-01
... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Neutropenia: occurrence and management in women with breast cancer receiving chemotherapy
do Nascimento, Talita Garcia; de Andrade, Marceila; de Oliveira, Rosemeire Aparecida; de Almeida, Ana Maria; Gozzo, Thais de Oliveira
2014-01-01
Objectives to identify the prevalence, and describe the management of, neutropenia throughout the chemotherapy treatment among women with breast cancer. Methods observational study, cycles of chemotherapy. 116 neutropenic events were recorded, and 63.3% of the patients presented neutropenia at some point of their treatment, 46.5% of these presenting grade II. The management used was temporary suspension between the cycles and the mean number of delays was 6 days. The study was prospective and longitudinal, where the evaluation of the hematological toxicities was undertaken at each cycle of chemotherapy, whether neoadjuvant or adjuvant. Results 79 women were included, who received 572 cycles. However, the reasons for the suspensions were the lack of a space in the chemotherapy center, followed by neutropenia. Conclusion neutropenia is one of the most common and serious adverse events observed during the chemotherapy. Nursing must invest in research regarding this adverse event and in management strategies for organizing the public health system, so as to offer quality care. PMID:26107839
Siak, Meng K; Burrows, Amanda K
2013-08-01
Ciclosporin is a calcineurin inhibitor that is currently registered for the treatment of canine atopic dermatitis. The most common adverse effects include mild, transient gastrointestinal disturbances. Single case reports of opportunistic infections due to Nocardia spp., Neospora spp. and papillomaviruses have also been reported. Clinicians should be aware of the potential risk of systemic immunosuppression and subsequent infection with Nocardia spp. in dogs receiving ciclosporin. Cutaneous nocardiosis in two dogs receiving ciclosporin therapy for management of canine atopic dermatitis. Histopathology, PCR for Nocardia spp. and computed tomography. One dog developed disseminated nocardiosis due to Nocardia brasiliensis and a second dog developed localized cutaneous nocardiosis due to a novel Nocardia species subsequent to ciclosporin administration at the recommended dose rate for the management of canine atopic dermatitis. The second case was receiving a combination of ciclosporin and ketoconazole, and serum trough ciclosporin levels were elevated. Clinicians should be aware of the potential risk of systemic immunosuppression and subsequent infection with Nocardia spp. in dogs receiving ciclosporin. Measurement of serum ciclosporin levels may be useful in identifying those individuals which are at risk of opportunistic infections. © 2013 ESVD and ACVD.
Social Indicators, Social Reports and Social Accounts: Toward the Management of Society.
ERIC Educational Resources Information Center
Springer, Michael
This report examines the origins and implications of social reporting and accounting and defines the problems related to finding measurable indicators of social change. The development of scholarly and governmental interest in these concepts and the interest in the conceptual differences among approaches on how to manage society are discussed. In…
48 CFR 9904.406 - Cost accounting standard-cost accounting period.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...
Assessment and accountability: part 2 - managing failing students.
Houghton, Trish
2016-06-08
Assessment in clinical practice is a complex role undertaken by mentors and practice teachers. This article is the second of three articles about assessment in practice. Part one examined the importance of assessment and identified various assessment methods used in clinical practice. This article considers two main themes in the assessment of practice. First, it outlines the importance of providing feedback, and explores preparation for regular feedback and the documentation used to help mentors and practice teachers undertake this activity. Second, it discusses management of failing students, and reviews the literature relating to the 'failure to fail' phenomenon. This article relates to the third domain and outcomes of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on assessment and accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Managing Information Technology: Facing the Issues. Track II: Funding and Accountability Issues.
ERIC Educational Resources Information Center
CAUSE, Boulder, CO.
Eight papers making up Track II of the 1989 conference of the Professional Association for the Management of Information Technology in Higher Education (known as CAUSE, an acronym for the association's former name) are presented in this document. The focus of Track II is on funding and accountability issues, and the papers include: "A…
ERIC Educational Resources Information Center
Westinghouse Electric Corp., Carlsbad, NM.
This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…
Willingness to participate in accountable care organizations: health care managers' perspective.
Wan, Thomas T H; Demachkie Masri, Maysoun; Ortiz, Judith; Lin, Blossom Y J
2014-01-01
This study examines how health care managers responded to the accountable care organization (ACO). The effect of perceived benefits and barriers of the commitment to develop a strategic plan for ACOs and willingness to participate in ACOs is analyzed, using organizational social capital, health information technology uses, health systems integration and size of the health networks, geographic factors, and knowledge about ACOs as predictors. Propensity score matching and analysis are used to adjust the state and regional variations. When the number of perceived benefits is greater than the number of perceived barriers, health care managers are more likely to reveal a stronger commitment to develop a strategic plan for ACO adoption. Health care managers who perceived their organizations as lacking leadership support or commitment, financial incentives, and legal and regulatory support to ACO adoption were less willing to participate in ACOs in the future. Future research should gather more diverse views from a larger sample size of health professionals regarding ACO participation. The perspective of health care managers should be seriously considered in the adoption of an innovative health care delivery system. The transparency on policy formulation should consider multiple views of health care managers.
Pelfrey, S
1997-03-01
This article outlines the financial skills that nurses must cultivate to be successful managers. It describes the basic tenets of accrual accounting, provides an overview of the financial reports that nurse managers receive regularly, and discusses the content of such reports and how to use the information provided. Also discussed are the need for budgets, the types of budgets nurse managers may be required to generate, and suggested areas where nurses can act as agents of change within their institutions.
ERIC Educational Resources Information Center
Shauki, Elvia R.; Benzie, Helen
2017-01-01
This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…
Being Accountable or Filling in Forms: Managers and Clinicians' Views About Communicating Risk.
Clancy, Leonie; Happell, Brenda
2017-01-01
Assessment, documentation, and prevention of risk are central to mental health services. However, there is a paucity of research examining how risk is perceived by key stakeholders including managers and clinicians. Qualitative, exploratory design. In-depth interviews were held with 22 senior managers and 21 clinicians. Communicating risk was a major theme to emerge. For managers, accountability was a primary consideration in communicating risk and therefore influential over nursing practice. Clinicians were more likely to view the organizational processes of communicating risk as a bureaucratic exercise. The significant difference between managers and clinicians is problematic for achieving consumer-focused mental health service delivery, a more critical approach to risk is essential in preserving the therapeutic relationship. © 2015 Wiley Periodicals, Inc.
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-01-01
Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-10-01
Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.
Rauscher, Simone; Wheeler, John R C
2012-01-01
Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be
Sustaining Reliability on Accountability Measures at The Johns Hopkins Hospital.
Pronovost, Peter J; Holzmueller, Christine G; Callender, Tiffany; Demski, Renee; Winner, Laura; Day, Richard; Austin, J Matthew; Berenholtz, Sean M; Miller, Marlene R
2016-02-01
In 2012 Johns Hopkins Medicine leaders challenged their health system to reliably deliver best practice care linked to nationally vetted core measures and achieve The Joint Commission Top Performer on Key Quality Measures ®program recognition and the Delmarva Foundation award. Thus, the Armstrong Institute for Patient Safety and Quality implemented an initiative to ensure that ≥96% of patients received care linked to measures. Nine low-performing process measures were targeted for improvement-eight Joint Commission accountability measures and one Delmarva Foundation core measure. In the initial evaluation at The Johns Hopkins Hospital, all accountability measures for the Top Performer program reached the required ≥95% performance, gaining them recognition by The Joint Commission in 2013. Efforts were made to sustain performance of accountability measures at The Johns Hopkins Hospital. Improvements were sustained through 2014 using the following conceptual framework: declare and communicate goals, create an enabling infrastructure, engage clinicians and connect them in peer learning communities, report transparently, and create accountability systems. One part of the accountability system was for teams to create a sustainability plan, which they presented to senior leaders. To support sustained improvements, Armstrong Institute leaders added a project management office for all externally reported quality measures and concurrent reviewers to audit performance on care processes for certain measure sets. The Johns Hopkins Hospital sustained performance on all accountability measures, and now more than 96% of patients receive recommended care consistent with nationally vetted quality measures. The initiative methods enabled the transition of quality improvement from an isolated project to a way of leading an organization.
[Perioperative managements of the patients with cancer-pain receiving morphine].
Matsuda, M; Murakawa, K; Noma, K; Uemura, Y; Maeda, S; Tashiro, C
1998-09-01
In the patients receiving morphine preoperatively, it is preoperatively important to avoid withdrawal symptoms postoperatively and to suppress postoperative pain and to maintain an appropriate anesthetic depth during the operation. We experienced six patients who had been under preoperative pain control with oral and/or epidural morphine and undergone palliative operation for their cancer pain. Four of the patients were preoperatively administered with oral morphine ranging from 30 to 270 mg.day-1. One patient was given epidural morphine 10 mg.day-1. Another was with morphine 1800 mg.day-1 orally and 50 mg.day-1 epiduraly. In all cases, general anesthesia was maintained with inhalation anesthetics. Anesthetic supplementation and postoperative pain management were performed with continuous i.v. infusion of morphine (half dosage of daily oral dosage), or subcutaneous injection (one sixth dosage of daily oral morphine) while preoperative epidural morphine was continued throughout the perioperative period. We were able to manage these patients well and none of them developed withdrawal symptom or increased postoperative pain.
Environmental accounting--a decision support tool in WWTP operation and management.
Clauson-Kaas, J; Poulsen, T S; Jacobsen, B N; Guildal, T; Wenzel, H
2001-01-01
The various emissions to water, air and soil from the municipal wastewater treatment plant of Avedore Wastewater Service Company are accounted for and quantified in terms of the environmental impacts to which they contribute: global warming, acidification, eutrophication, space demand for controlled deposition of residues, as well as persistent toxicity, human toxicity and eco-toxicity. The impacts are expressed on the same scale, namely as fraction of the total per capita loads in a national scenario 1990, also called the person equivalent or PE1990. This provides a compact and informative overview of the environmental impacts and allows for a holistic prioritisation in the operation and management of the plant. The accounting shows that the resulting emissions per person in the catchment area of the plant correspond to 0.5-5.0% of the average Danish PE1990 for the impacts in question.
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
Practical management of bleeding in patients receiving non-vitamin K antagonist oral anticoagulants.
Weitz, Jeffrey I; Pollack, Charles V
2015-11-25
Non-vitamin K antagonist oral anticoagulants (NOACs) are increasingly used in the prevention and treatment of venous thromboembolism and in the prevention of stroke in patients with non-valvular atrial fibrillation. In phase III clinical trials and meta-analyses, the NOACs were at least as effective as vitamin K antagonists (VKAs) and were associated with a similar or lower incidence of major bleeding, including consistent and significant decreases in intracranial bleeding, although with an increase in gastrointestinal bleeding for some agents compared with VKAs. Subsequent real-world evidence supports these outcomes. Despite this, physicians have concerns about serious bleeding or emergencies because there are no specific reversal agents for the NOACs. However, in clinical trials, patients receiving NOACs generally had similar or better outcomes after these events than those taking VKAs. As with any bleeding, anticoagulant-related bleeding should first be stratified according to severity and location; risk can be minimised by ongoing assessment. Management protocols for NOAC-related bleeding are similar to those for VKAs but should take into account the pharmacological profile of the specific drug. Because of their short half-lives, NOAC-related mild bleeding can often be controlled by temporarily withholding treatment. More severe bleeding requires standard escalating haemodynamic support measures, and non-specific reversal agents can be considered in life-threatening situations, based on limited clinical data. Specific and rapid reversal agents are not currently available for any oral anticoagulant and restoration of coagulation may not necessarily lead to better outcomes. Nevertheless, specific NOAC reversal agents are in development and show promise in healthy volunteers.
Takahashi, Toshiro
2006-11-01
This is to describe required accounting knowledge and the techniques for the clinical laboratory department management level people to operate their division from the viewpoint of management. Especially, the necessity and the efficacy of the BSC implementation in the clinical laboratory department are being explained.
Computer simulation as a teaching aid in pharmacy management--Part 1: Principles of accounting.
Morrison, D J
1987-06-01
The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described.
Accounting for the costs of quality.
Suver, J D; Neumann, B R; Boles, K E
1992-09-01
Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the committee...
Document management: one paving stone in the path to EHR.
Cottrell, Carlton M
2005-05-01
Reducing the use of paper records through a document management strategy is an essential first step in implementing the electronic health record. Efficient document management can help to decrease claim denials as well as days in accounts receivable-to name only a few benefits.
Risch, Eva; Gasperi, Johnny; Gromaire, Marie-Christine; Chebbo, Ghassan; Azimi, Sam; Rocher, Vincent; Roux, Philippe; Rosenbaum, Ralph K; Sinfort, Carole
2018-01-01
Sewage systems are a vital part of the urban infrastructure in most cities. They provide drainage, which protects public health, prevents the flooding of property and protects the water environment around urban areas. On some occasions sewers will overflow into the water environment during heavy rain potentially causing unacceptable impacts from releases of untreated sewage into the environment. In typical Life Cycle Assessment (LCA) studies of urban wastewater systems (UWS), average dry-weather conditions are modelled while wet-weather flows from UWS, presenting a high temporal variability, are not currently accounted for. In this context, the loads from several storm events could be important contributors to the impact categories freshwater eutrophication and ecotoxicity. In this study we investigated the contributions of these wet-weather-induced discharges relative to average dry-weather conditions in the life cycle inventory for UWS. In collaboration with the Paris public sanitation service (SIAAP) and Observatory of Urban Pollutants (OPUR) program researchers, this work aimed at identifying and comparing contributing flows from the UWS in the Paris area by a selection of routine wastewater parameters and priority pollutants. This collected data is organized according to archetypal weather days during a reference year. Then, for each archetypal weather day and its associated flows to the receiving river waters (Seine), the parameters of pollutant loads (statistical distribution of concentrations and volumes) were determined. The resulting inventory flows (i.e. the potential loads from the UWS) were used as LCA input data to assess the associated impacts. This allowed investigating the relative importance of episodic wet-weather versus "continuous" dry-weather loads with a probabilistic approach to account for pollutant variability within the urban flows. The analysis at the scale of one year showed that storm events are significant contributors to the impacts
NASA Technical Reports Server (NTRS)
Owen, W. A.
1984-01-01
Low thermal efficiencies in solar receivers are discussed in terms of system design. It is recommended that careful attention be given to the overall thermal systems design, especially to conductive losses about the window and areas of relatively thin insulation. If the cavity design is carefully managed to insure a small, minimally reradiating aperture, the goal of a very high efficiency cavity receiver is a realistic one.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 955.43 Accounting. (a) All funds received by the committee pursuant to the...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of this...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be used...
48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.
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 for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...
Financial reserve. Hospitals leery of credit lines, factoring receivables.
Edwards, D E; Hamilton, W C; Hauser, R
1991-10-01
Opening lines of credit and factoring (selling) accounts receivable are two ways to generate operating cash that non-healthcare industries have long used successfully. A recent survey of hospital officials across the nation, however, showed these techniques are used infrequently in health care. Among the 281 hospitals responding: Only 45 percent use lines of credit; Less than 5 percent pursue accounts receivable factoring; and Only 12 percent plan to begin factoring receivables in the future. As hospitals look for ways to offset depleted cash reserves, these percentages may increase.
Federal Register 2010, 2011, 2012, 2013, 2014
2011-08-10
... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...
Do Accountability Policies Push Teachers Out?
ERIC Educational Resources Information Center
Ingersoll, Richard; Merrill, Lisa; May, Henry
2016-01-01
The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…
Managerial Accounting. Study Guide.
ERIC Educational Resources Information Center
Plachta, Leonard E.
This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…
ERIC Educational Resources Information Center
General Accounting Office, Washington, DC.
The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...
ERIC Educational Resources Information Center
New York State Education Dept., Albany. Office of the Professions.
A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…
ERIC Educational Resources Information Center
Lemmer, Thomas A.; Pompeo, Paul E.
1994-01-01
This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…
ERIC Educational Resources Information Center
Armson, Genevieve; Whiteley, Alma
2010-01-01
Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…
ERIC Educational Resources Information Center
Jordan, James Lawrence
2010-01-01
The United States is a vehicle-dependent society and allows teens to obtain drivers licenses at age 16 or younger. Many factors have been linked to teen risky driving behaviors that resulted in teens receiving their first citations. This was the first study to investigate parental management of teens after they received their first citations…
User Account Passwords | High-Performance Computing | NREL
Account Passwords User Account Passwords For NREL's high-performance computing (HPC) systems, learn about user account password requirements and how to set up, log in, and change passwords. Password Logging In the First Time After you request an HPC user account, you'll receive a temporary password. Set
Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.
ERIC Educational Resources Information Center
Ostrom, John S.
Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…
Accounting Considerations in Public Sector Risk Management Pools.
ERIC Educational Resources Information Center
Commons, Harriet V.
1987-01-01
The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)
At-Risk Student Averse: Risk Management and Accountability
ERIC Educational Resources Information Center
Vasquez Heilig, Julian; Young, Michelle; Williams, Amy
2012-01-01
Purpose: The prevailing theory of action underlying accountability is that holding schools and students accountable will increase educational output. While accountability's theory of action intuitively seemed plausible, at the point of No Child Left Behind's national implementation, little empirical research was available to either support or…
Federal Register 2010, 2011, 2012, 2013, 2014
2011-10-05
... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...
Educational Accounting Procedures.
ERIC Educational Resources Information Center
Tidwell, Sam B.
This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…
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.
Alberti, María J; Agustinho, Ariela; Argumedo, Laura; Armeno, Marisa; Blanco, Virginia; Bouquet, Cecilia; Cabrera, Analía; Caraballo, Roberto; Caramuta, Luciana; Cresta, Araceli; de Grandis, Elizabeth S; De Martini, Martha G; Diez, Cecilia; Dlugoszewski, Corina; Escobal, Nidia; Ferrero, Hilario; Galicchio, Santiago; Gambarini, Victoria; Gamboni, Beatriz; Guisande, Silvina; Hassan, Amal; Matarrese, Pablo; Mestre, Graciela; Pesce, Laura; Ríos, Viviana; Sosa, Patricia; Vaccarezza, María; Viollaz, Rocío; Panico, Luis
2016-02-01
The ketogenic diet, a non-drug treatment with proven effectiveness, has been the most commonly used therapy in the past decade for the management of refractory epilepsy in the pediatric population. Compared to adding a new drug to a pre-existing treatment, the ketogenic diet is highly effective and reduces the number of seizures by 50-90% in approximately 45-60% of children after six months of treatment. For this reason, the Argentine Society of Pediatric Neurology established the Ketogenic Diet Working Group. It is integrated by pediatric dietitians, pediatricians, pediatric neurologists and B.S. in Nutrition, who developed recommendations for the optimal management of patients receiving the classical ketogenic diet based on expert consensus and scientific publications in this field. Sociedad Argentina de Pediatría.
14 CFR 151.55 - Accounting and audit.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.55 Section 151.55... FEDERAL AID TO AIRPORTS Rules and Procedures for Airport Development Projects § 151.55 Accounting and... accounting record to allow appropriate personnel of the FAA to determine all funds received (including funds...
A DRDC Management Accountability Framework
2009-09-01
51 A.2 Cultural Theory: Risk, Blame and Good Governance ................................................. 53 A.3...the MAF. These elements guide good management, enclosing the elements required to make good decisions. 18 In essence, the elements focus on the...of these areas.20 As a guide to good management practices, the elements focus on organizational capacity and capability within a department 21
7 CFR 46.22 - Accounting for dumped produce.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 2 2010-01-01 2010-01-01 false Accounting for dumped produce. 46.22 Section 46.22... Market Receivers § 46.22 Accounting for dumped produce. A clear and complete record shall be maintained... justifying dumping shall be forwarded to the consignor or joint account partner with the accounting and a...
Accountability report - fiscal year 1997
DOE Office of Scientific and Technical Information (OSTI.GOV)
NONE
1998-04-01
This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.
Baker, Matthew R; Schindler, Daniel E; Essington, Timothy E; Hilborn, Ray
2014-01-01
Few studies have considered the management implications of mortality to target fish stocks caused by non-retention in commercial harvest gear (escape mortality). We demonstrate the magnitude of this previously unquantified source of mortality and its implications for the population dynamics of exploited stocks, biological metrics, stock productivity, and optimal management. Non-retention in commercial gillnet fisheries for Pacific salmon (Oncorhynchus spp.) is common and often leads to delayed mortality in spawning populations. This represents losses, not only to fishery harvest, but also in future recruitment to exploited stocks. We estimated incidence of non-retention in Alaskan gillnet fisheries for sockeye salmon (O. nerka) and found disentanglement injuries to be extensive and highly variable between years. Injuries related to non-retention were noted in all spawning populations, and incidence of injury ranged from 6% to 44% of escaped salmon across nine river systems over five years. We also demonstrate that non-retention rates strongly correlate with fishing effort. We applied maximum likelihood and Bayesian approaches to stock-recruitment analyses, discounting estimates of spawning salmon to account for fishery-related mortality in escaped fish. Discounting spawning stock estimates as a function of annual fishing effort improved model fits to historical stock-recruitment data in most modeled systems. This suggests the productivity of exploited stocks has been systematically underestimated. It also suggests that indices of fishing effort may be used to predict escape mortality and correct for losses. Our results illustrate how explicitly accounting for collateral effects of fishery extraction may improve estimates of productivity and better inform management metrics derived from estimates of stock-recruitment analyses.
The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...
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...
ERIC Educational Resources Information Center
Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are
2012-01-01
This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…
Single-Receiver GPS Phase Bias Resolution
NASA Technical Reports Server (NTRS)
Bertiger, William I.; Haines, Bruce J.; Weiss, Jan P.; Harvey, Nathaniel E.
2010-01-01
Existing software has been modified to yield the benefits of integer fixed double-differenced GPS-phased ambiguities when processing data from a single GPS receiver with no access to any other GPS receiver data. When the double-differenced combination of phase biases can be fixed reliably, a significant improvement in solution accuracy is obtained. This innovation uses a large global set of GPS receivers (40 to 80 receivers) to solve for the GPS satellite orbits and clocks (along with any other parameters). In this process, integer ambiguities are fixed and information on the ambiguity constraints is saved. For each GPS transmitter/receiver pair, the process saves the arc start and stop times, the wide-lane average value for the arc, the standard deviation of the wide lane, and the dual-frequency phase bias after bias fixing for the arc. The second step of the process uses the orbit and clock information, the bias information from the global solution, and only data from the single receiver to resolve double-differenced phase combinations. It is called "resolved" instead of "fixed" because constraints are introduced into the problem with a finite data weight to better account for possible errors. A receiver in orbit has much shorter continuous passes of data than a receiver fixed to the Earth. The method has parameters to account for this. In particular, differences in drifting wide-lane values must be handled differently. The first step of the process is automated, using two JPL software sets, Longarc and Gipsy-Oasis. The resulting orbit/clock and bias information files are posted on anonymous ftp for use by any licensed Gipsy-Oasis user. The second step is implemented in the Gipsy-Oasis executable, gd2p.pl, which automates the entire process, including fetching the information from anonymous ftp
Institutional Resource Requirements, Management, and Accountability.
ERIC Educational Resources Information Center
Matlock, John; Humphries, Frederick S.
A detailed resource management study was conducted at Tennessee State University, and resource management problems at other higher education institutions were identified through the exchange of data and studies. Resource requirements and management problems unique to black institutions were examined, as were the problems that arise from regional…
Facility Accounting: Hammering Out a Capital Replacement Budget.
ERIC Educational Resources Information Center
Readinger, Jay
1996-01-01
Most facility and finance managers cannot adequately handle school infrastructure issues because they lack the tools to describe the problem appropriately. Facility accounting gives managers accurate deferral and projected replacement costs, using nationally recognized life-cycle and cost data. Facility accounting enables proper management of…
EARNINGS MANAGEMENT IN U.S. HOSPITALS.
Dong, Gang Nathan
2016-01-01
This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.
Reiki Therapy for Symptom Management in Children Receiving Palliative Care: A Pilot Study.
Thrane, Susan E; Maurer, Scott H; Ren, Dianxu; Danford, Cynthia A; Cohen, Susan M
2017-05-01
Pain may be reported in one-half to three-fourths of children with cancer and other terminal conditions and anxiety in about one-third of them. Pharmacologic methods do not always give satisfactory symptom relief. Complementary therapies such as Reiki may help children manage symptoms. This pre-post mixed-methods single group pilot study examined feasibility, acceptability, and the outcomes of pain, anxiety, and relaxation using Reiki therapy with children receiving palliative care. A convenience sample of children ages 7 to 16 and their parents were recruited from a palliative care service. Two 24-minute Reiki sessions were completed at the children's home. Paired t tests or Wilcoxon signed-rank tests were calculated to compare change from pre to post for outcome variables. Significance was set at P < .10. Cohen d effect sizes were calculated. The final sample included 8 verbal and 8 nonverbal children, 16 mothers, and 1 nurse. All mean scores for outcome variables decreased from pre- to posttreatment for both sessions. Significant decreases for pain for treatment 1 in nonverbal children ( P = .063) and for respiratory rate for treatment 2 in verbal children ( P = .009). Cohen d effect sizes were medium to large for most outcome measures. Decreased mean scores for outcome measures indicate that Reiki therapy did decrease pain, anxiety, heart, and respiratory rates, but small sample size deterred statistical significance. This preliminary work suggests that complementary methods of treatment such as Reiki may be beneficial to support traditional methods to manage pain and anxiety in children receiving palliative care.
D’Souza, Malcolm J.; Roeske, Kristopher P.; Neff, Lily S.
2017-01-01
To develop best practices for laboratory safety and for chemical product and supplies management accountability, the freely-available online platform, Quartzy, was integrated within an interdisciplinary science department at a small Mid-Atlantic liberal-arts college. This was done to ensure the accuracy of purchase records, the appropriate use of storage and handling protocols, and for a continually updated chemical inventory system. Quartzy also facilitated the digital tracking and dispersal of the College’s hazardous waste inventory. Since the implementation of the Quartzy platform, the science department achieved significant cost-savings during the procurement of laboratory supplies and equipment, and it developed a sense of ownership towards the common goal of lowering the College's environmental impact as it relates to its managing of laboratory-generated hazardous wastes. PMID:29251298
Beck, Susan L; Eaton, Linda H; Echeverria, Christina; Mooney, Kathi H
2017-10-01
SymptomCare@Home, an integrated symptom monitoring and management system, was designed as part of randomized clinical trials to help patients with cancer who receive chemotherapy in ambulatory clinics and often experience significant symptoms at home. An iterative design process was informed by chronic disease management theory and features of assessment and clinical decision support systems used in other diseases. Key stakeholders participated in the design process: nurse scientists, clinical experts, bioinformatics experts, and computer programmers. Especially important was input from end users, patients, and nurse practitioners participating in a series of studies testing the system. The system includes both a patient and clinician interface and fully integrates two electronic subsystems: a telephone computer-linked interactive voice response system and a Web-based Decision Support-Symptom Management System. Key features include (1) daily symptom monitoring, (2) self-management coaching, (3) alerting, and (4) nurse practitioner follow-up. The nurse practitioner is distinctively positioned to provide assessment, education, support, and pharmacologic and nonpharmacologic interventions to intensify management of poorly controlled symptoms at home. SymptomCare@Home is a model for providing telehealth. The system facilitates using evidence-based guidelines as part of a comprehensive symptom management approach. The design process and system features can be applied to other diseases and conditions.
ERIC Educational Resources Information Center
Mette, Ian M.; Bengtson, Ed
2015-01-01
This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…
ERIC Educational Resources Information Center
California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.
Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…
ERIC Educational Resources Information Center
Hutton, Disraeli M.
2015-01-01
This paper seeks to explore the implementation of three of the critical elements required to improve performance in the education system: governance, accountability and management. The paper examines the education reform processes conducted by five Caribbean countries: Jamaica, Cayman Islands, Guyana, Belize, Trinidad and Tobago, along with those…
ERIC Educational Resources Information Center
Grinshtain, Yael; Gibton, Dan
2018-01-01
Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…
ERIC Educational Resources Information Center
Young (Arthur) and Co., Washington, DC.
Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…
ERIC Educational Resources Information Center
Mentzer, Stacy
2015-01-01
Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…
ERIC Educational Resources Information Center
Johansen, Anita; Little, Steven G.; Akin-Little, Angeleque
2011-01-01
The way in which behaviour is perceived and managed by teachers can influence the classroom environment. The current study examined teachers' perceptions of the cause of school behavioural problems and the effectiveness of positive behavioural interventions. It also examined the level of formal training participants have received in behaviour…
Why is traditional accounting failing managers?
Cokins, G
1998-11-01
This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...
30 CFR 220.010 - NPSL capital account.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false NPSL capital account. 220.010 Section 220.010 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...
47 CFR 54.404 - The National Lifeline Accountability Database.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 3 2012-10-01 2012-10-01 false The National Lifeline Accountability Database... National Lifeline Accountability Database. (a) State certification. An eligible telecommunications carrier... within 90 days of filing. (b) The National Lifeline Accountability Database. In order to receive Lifeline...
47 CFR 54.404 - The National Lifeline Accountability Database.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 3 2013-10-01 2013-10-01 false The National Lifeline Accountability Database... National Lifeline Accountability Database. (a) State certification. An eligible telecommunications carrier... within 90 days of filing. (b) The National Lifeline Accountability Database. In order to receive Lifeline...
47 CFR 54.404 - The National Lifeline Accountability Database.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 3 2014-10-01 2014-10-01 false The National Lifeline Accountability Database... National Lifeline Accountability Database. (a) State certification. An eligible telecommunications carrier... within 90 days of filing. (b) The National Lifeline Accountability Database. In order to receive Lifeline...
Reich, David L; Kahn, Ronald A; Wax, David; Palvia, Tanuj; Galati, Maria; Krol, Marina
2006-07-01
The use of electronic charge vouchers in anesthesia practice is limited, and the effects on practice management are unreported. The authors hypothesized that the new billing technology would improve the effectiveness of the billing interface and enhance financial practice management measures. A custom application was created to extract billing elements from the anesthesia information management system. The application incorporates business rules to determine whether individual cases have all required elements for a complete and compliant bill. The metrics of charge lag and days in accounts receivable were assessed before and after the implementation of the electronic charge voucher system. The average charge lag decreased by 7.3 days after full implementation. The total days in accounts receivable, controlling for fee schedule changes and credit balances, decreased by 10.1 days after implementation, representing a one-time revenue gain equivalent to 3.0% of total annual receipts. There are additional ongoing cost savings related to reduction of personnel and expenses related to paper charge voucher handling. Anesthesia information management systems yield financial and operational benefits by speeding up the revenue cycle and by reducing direct costs and compliance risks related to the billing and collection processes. The observed reductions in charge lag and days in accounts receivable may be of benefit in calculating the return on investment that is attributable to the adoption of anesthesia information management systems and electronic charge transmission.
A prescription for turning self-pay accounts into revenue.
Koenig, Scott
2010-01-01
The antidote for a healthy bottom line is a streamlined payment recovery process from self-pay patients. Due to the current high unemployment rate and a resulting spike in self-pay patients, CFOs must be proactive and identify self-pay debt recovery solutions to stay in the black. It is vital to design an effective and efficient process that works for the specific needs of the hospital or practice. Utilizing metrics, reconditioning patients to pay at point-of-service, training associates to appropriately request payment, and understanding the limitations of the business office are key elements to financial health. Identifying an accounts receivable management partner could significantly reduce headaches and strain on staff and time.
State University of New York at Albany--Financial Management Practices. Report 94-S-85.
ERIC Educational Resources Information Center
New York State Office of the Comptroller, Albany. Div. of Management Audit.
This report is the result of an audit of selected financial management practices of the State University of New York (SUNY) at Albany for the period April 1, 1992 through July 31, 1994. The audit addressed the following practices: cash, payroll, purchasing, revenue accounting, accounts receivable, and computer contingency plans. The report…
Energy accounting and optimization for mobile systems
NASA Astrophysics Data System (ADS)
Dong, Mian
Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...
Student Receivables Management: Opportunities for Improved Practices.
ERIC Educational Resources Information Center
Jacquin, Jules C.; Goyal, Anil K.
1995-01-01
The college or university's business office can help reduce problems with student receivables through procedural review of the tuition revenue process, application of analytical methods, and improved operating practices. Admissions, financial aid, and billing offices must all be involved. (MSE)
24 CFR 242.58 - Books, accounts, and financial statements.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...
24 CFR 242.58 - Books, accounts, and financial statements.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...
24 CFR 242.58 - Books, accounts, and financial statements.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...
24 CFR 242.58 - Books, accounts, and financial statements.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...
Canadian Accountants: Examining Workplace Learning
ERIC Educational Resources Information Center
Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.
2007-01-01
Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…
44 CFR 208.26 - Accountability for use of funds.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Accountability for use of funds. 208.26 Section 208.26 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY... Preparedness Cooperative Agreements § 208.26 Accountability for use of funds. The Sponsoring Agency is...
Fasching, P. A.; Fehm, T.; Kellner, S.; de Waal, J.; Rezai, M.; Baier, B.; Baake, G.; Kolberg, H.-C.; Guggenberger, M.; Warm, M.; Harbeck, N.; Würstlein, R.; Deuker, J.-U.; Dall, P.; Richter, B.; Wachsmann, G.; Brucker, C.; Siebers, J. W.; Fersis, N.; Kuhn, T.; Wolf, C.; Vollert, H.-W.; Breitbach, G.-P.; Janni, W.; Landthaler, R.; Kohls, A.; Rezek, D.; Noesslet, T.; Fischer, G.; Henschen, S.; Praetz, T.; Heyl, V.; Kühn, T.; Krauß, T.; Thomssen, C.; Kümmel, S.; Hohn, A.; Tesch, H.; Mundhenke, C.; Hein, A.; Rauh, C.; Bayer, C. M.; Jacob, A.; Schmidt, K.; Belleville, E.; Hadji, P.; Wallwiener, D.; Grischke, E.-M.; Beckmann, M. W.; Brucker, S. Y.
2014-01-01
Introduction: The EvaluateTM study (Evaluation of therapy management and patient compliance in postmenopausal hormone receptor-positive breast cancer patients receiving letrozole treatment) is a prospective, non-interventional study for the assessment of therapy management and compliance in the routine care of postmenopausal women with invasive hormone receptor-positive breast cancer receiving letrozole. The parameters for inclusion in the study are presented and discussed here. Material and Methods: Between January 2008 and December 2009 a total of 5045 patients in 310 study centers were recruited to the EvaluateTM study. Inclusion criteria were hormone receptor-positive breast cancer and adjuvant treatment or metastasis. 373 patients were excluded from the analysis for various reasons. Results: A total of 4420 patients receiving adjuvant treatment and 252 patients with metastasis receiving palliative treatment were included in the study. For 4181 patients receiving adjuvant treatment, treatment with the aromatase inhibitor letrozole commenced immediately after surgery (upfront). Two hundred patients had initially received tamoxifen and started aromatase inhibitor treatment with letrozole at 1–5 years after diagnosis (switch), und 39 patients only commenced letrozole treatment 5–10 years after diagnosis (extended endocrine therapy). Patient and tumor characteristics were within expected ranges, as were comorbidities and concurrent medication. Conclusion: The data from the EvaluateTM study will offer a good overview of therapy management in the routine care of postmenopausal women with hormone receptor-positive breast cancer. Planned analyses will look at therapy compliance and patient satisfaction with how information is conveyed and the contents of the conveyed information. PMID:25568468
Direct Loan Cash Management and Data Matching (Reconciliation).
ERIC Educational Resources Information Center
Department of Education, Washington, DC.
This guide for institutions of higher education and other schools receiving funds under the William D. Ford Direct Loan Program details required and recommended procedures for the reconciliation process. The reconciliation process is explained to include cash management (the accounting for Direct Loan funds drawn down and disbursed to borrowers)…
Kim, Minsoo; Kim, Yejin; Kim, Hyosoo; Piao, Wenhua; Kim, Changwon
2016-06-01
An operator decision support system (ODSS) is proposed to support operators of wastewater treatment plants (WWTPs) in making appropriate decisions. This system accounts for water quality (WQ) variations in WWTP influent and effluent and in the receiving water body (RWB). The proposed system is comprised of two diagnosis modules, three prediction modules, and a scenario-based supporting module (SSM). In the diagnosis modules, the WQs of the influent and effluent WWTP and of the RWB are assessed via multivariate analysis. Three prediction modules based on the k-nearest neighbors (k-NN) method, activated sludge model no. 2d (ASM2d) model, and QUAL2E model are used to forecast WQs for 3 days in advance. To compare various operating alternatives, SSM is applied to test various predetermined operating conditions in terms of overall oxygen transfer coefficient (Kla), waste sludge flow rate (Qw), return sludge flow rate (Qr), and internal recycle flow rate (Qir). In the case of unacceptable total phosphorus (TP), SSM provides appropriate information for the chemical treatment. The constructed ODSS was tested using data collected from Geumho River, which was the RWB, and S WWTP in Daegu City, South Korea. The results demonstrate the capability of the proposed ODSS to provide WWTP operators with more objective qualitative and quantitative assessments of WWTP and RWB WQs. Moreover, the current study shows that ODSS, using data collected from the study area, can be used to identify operational alternatives through SSM at an integrated urban wastewater management level.
Wu, Frances M; Shortell, Stephen M; Rundall, Thomas G; Bloom, Joan R
To be successful, accountable care organizations (ACOs) must effectively manage patient care. Health information technology (HIT) can support care delivery by providing various degrees of coordination. Few studies have examined the role of HIT functionalities or the role of different levels of coordination enabled by HIT on care management processes. We examine HIT functionalities in ACOs, categorized by the level of coordination they enable in terms of information and work flow, to determine which specific HIT functionalities and levels of coordination are most strongly associated with care management processes. Retrospective cross-sectional analysis was done using 2012 data from the National Survey of Accountable Care Organizations. HIT functionalities are categorized into coordination levels: information capture, the lowest level, which coordinates through standardization; information provision, which supports unidirectional activities; and information exchange, which reflects the highest level of coordination allowing for bidirectional exchange. The Care Management Process index (CMP index) includes 13 questions about the extent to which care is planned, monitored, and supported by providers and patients. Multiple regressions adjusting for organizational and ACO contractual factors are used to assess relationships between HIT functionalities and the CMP index. HIT functionality coordinating the most complex interdependences (information exchange) was associated with a 0.41 standard deviation change in the CMP index (β = .41, p < .001), but the associations for information capture (β = -.01, p = .97) and information provision (β = .15, p = .48) functionalities were not significant. The current study has shed some light on the relationship between HIT and care management processes by specifying the coordination roles that HIT may play and, in particular, the importance of information exchange functionalities. Although these represent early findings, further
Organizational responses to accountability requirements: Do we get what we expect?
Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa; Lum, Janet
In health care, accountability is being championed as a promising approach to meeting the dual imperatives of improving care quality while managing constrained budgets. Few studies focus on public sector organizations' responsiveness to government imperatives for accountability. We applied and adapted a theory of organizational responsiveness to community care agencies operating in Ontario, Canada, asking the question: What is the array of realized organizational responses to government-imposed accountability requirements among community agencies that receive public funds to provide home and community care? A sequential complementary mixed methods approach was used. It gathered data through a survey of 114 home and community care organizations in Ontario and interviews with 20 key informants representing 13 home and community care agencies and four government agencies. It generated findings using a parallel mixed analysis technique. In addition to responses predicted by the theory, we found that organizations engage in active, as well as passive, forms of compliance; we refer to this response as internal modification in which internal policies, practices, and/or procedures are changed to meet accountability requirements. We also found that environmental factors, such as the presence of an association representing organizational interests, can influence bargaining tactics. Our study helps us to better understand the range of likely responses to accountability requirements and is a first step toward encouraging the development of accountability frameworks that favor positive outcomes for organizations and those holding them to account. Tailoring agreements to organizational environments, aligning perceived compliance with behaviors that encourage improved performance, and allowing for flexibility in accountability arrangements are suggested strategies to support beneficial outcomes.
Accountability in Adult Farmer Education
ERIC Educational Resources Information Center
Callanan, Paul J.; Jackson, Dennis L.
1978-01-01
Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)
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)
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)
32 CFR 806b.49 - Disclosure accountings.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...
Second-law efficiency of solar-thermal cavity receivers
NASA Technical Reports Server (NTRS)
Moynihan, P. I.
1983-01-01
Properly quantified performance of a solar-thermal cavity receiver must not only account for the energy gains and losses as dictated by the First Law of thermodynamics, but it must also account for the quality of that energy. However, energy quality can only be determined from the Second Law. An equation for the Second Law efficiency of a cavity receiver is derived from the definition of available energy, which is a thermodynamic property that measures the maximum amount of work obtainable when a system is allowed to come into unrestrained equilibrium with the surrounding environment. The fundamental concepts of the entropy and availability of radiation were explored from which a workable relationship among the reflected cone half-angle, the insolation, and the concentrator geometric characteristics was developed as part of the derivation of the Second Law efficiency. First and Second Law efficiencies were compared for data collected from two receivers that were designed for different purposes. A Second Law approach to quantifying the performance of a solar-thermal cavity receiver lends greater insight into the total performance than does the conventional First Law method.
Federal Funding Accountability and Transparency Act
Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.
Open Book Professional Accountancy Examinations
ERIC Educational Resources Information Center
Rowlands, J. E.; Forsyth, D.
2006-01-01
This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…
48 CFR 1846.672-7 - Receiving instructions.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Receiving instructions. 1846.672-7 Section 1846.672-7 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE ADMINISTRATION CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1846.672-7...
48 CFR 45.106 - Transferring accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...
Gordon White
1973-01-01
To set the stage for my remarks, I would like to tell a story I recently heard. The top management of a large corporation has just ordered installed two IBM machines in the accounting department. Two middle-aged men - the office manager and his assistant - received the news with some misgivings. They felt that things were progressing well in their office; the...
ERIC Educational Resources Information Center
Wade, Julie; Maina, Nyambura
2016-01-01
Students who received mental health services at a Linkages to Learning (LTL) site showed improvement on some measures of well-being and school engagement, including self-ratings of self-concept and attendance. Families who received case management services showed improvement on multiple areas of self-sufficiency, and large percentages of…
What Writing Skills Should Accounting Students Be Taught?
ERIC Educational Resources Information Center
Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.
1998-01-01
Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)
Example of Second-Law efficiency of solar-thermal cavity receivers
NASA Technical Reports Server (NTRS)
Moynihan, P. I.
1986-01-01
Properly quantified performance of a solar-thermal cavity receiver must not only account for the energy gains and losses as dictated by the First Law of thermodynamics, but it must also account for the quality of the energy. Energy quality can only be determined from the Second Law. In this paper, an equation developed for the Second-Law efficiency of a cavity receiver is presented as an evolution from the definition of available energy or availability (occasionally called exergy). The variables required are all either known or readily determined. The importance of considering the Second-Law is emphasized by a comparison of the First- and Second-Law efficiencies around an example of data collected from two receivers that were designed for different purposes, where the attempt was made to demonstrate that a Second-Law approach to quantifying the performance of a solar-thermal cavity receiver lends more complete insight than does the conventional solely applied First-Law approach.
ERIC Educational Resources Information Center
Allan, J. N.
A study of Instructional Technology (IT) is presented. Its purposes included: (1) To learn something about the state of the art and anticipate future developments; (2) To relate what has been learned to education for the profession of management accounting at the undergraduate and graduate levels; and (3) To provide a framework of reference which…
Teaching What Matters: A New Conception of Accounting Education
ERIC Educational Resources Information Center
Hurt, Bob
2007-01-01
Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…
A user-friendly approach to cost accounting in laboratory animal facilities.
Baker, David G
2011-08-19
Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.
The need for monetary information within corporate water accounting.
Burritt, Roger L; Christ, Katherine L
2017-10-01
A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.
Student Academic Performance in Undergraduate Managerial-Accounting Courses
ERIC Educational Resources Information Center
Al-Twaijry, Abdulrahman Ali
2010-01-01
The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…
What Can Your Accountant Do For You?
Martin, R. F. J.
1977-01-01
Physicians who complain about accountants' exhorbitant fees may not be getting their money's worth - because they aren't asking enough of their accountants. Besides preparing tax returns, accountants can set up bookkeeping procedures, advise on financial management and generally put the doctor more in control of his own income.
An Analysis of Communication Barriers in Public Accounting Firms.
ERIC Educational Resources Information Center
Golen, Steven
1980-01-01
Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)
Andersson, Katarina; Hanberger, Anders; Nygren, Lennart
2018-02-22
This article explores how local politicians and care unit managers in Swedish eldercare experience and respond to state supervision (SSV). Twelve politicians and twelve managers in 15 previously inspected municipalities were interviewed about their experiences of and reactions to SSV in relation to their views of care quality and routines in eldercare practice. The findings indicate that local managers and political chairs perceived SSV in eldercare positively at a superficial level but were critical of and disappointed with specific aspects of it. In terms of (a) governance, chairs and managers said SSV strengthened implementation of national policies via local actors, but they were critical of SSV's narrow focus on control and flaws in eldercare practice. With regard to (b) accountability, SSV was seen as limited to accountability for finances and systemic performance, and regarding (c) organizational development, SSV was seen as limited to improving routines and compliance with legislation, while local definitions of quality are broader than that. In general, local actors regarded SSV as improving administrative aspects and routines in practice but ignoring the relational content of eldercare quality.
30 CFR 206.155 - Accounting for comparison.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Accounting for comparison. 206.155 Section 206... MANAGEMENT PRODUCT VALUATION Federal Gas § 206.155 Accounting for comparison. (a) Except as provided in... subpart. (b) The requirement for accounting for comparison contained in the terms of leases will govern as...
Figuratively Speaking: Analogies in the Accounting Classroom
ERIC Educational Resources Information Center
Tucker, Basil P.
2017-01-01
One of the foundational subjects comprising most Master of Business Administration (MBA) programs is an introductory accounting course, in which students are exposed to the study of financial and management accounting at a basic level. For many students accounting is arguably the most feared subject in the MBA program. Although some students…
22 CFR 1101.10 - Accounting for disclosures.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...
12 CFR 792.61 - Accounting for disclosures.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...
Code of Federal Regulations, 2013 CFR
2013-07-01
... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...
Code of Federal Regulations, 2010 CFR
2010-07-01
... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...
Code of Federal Regulations, 2012 CFR
2012-07-01
... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...
Code of Federal Regulations, 2014 CFR
2014-07-01
... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...
Code of Federal Regulations, 2011 CFR
2011-07-01
... housing in the family housing management account. 644.358 Section 644.358 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Disposal Reports...) Title 42 U.S.C. 1594a-1(b) provides that the proceeds from the disposition of Department of Defense...
25 CFR 115.800 - When does OTFM open a tribal account?
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false When does OTFM open a tribal account? 115.800 Section 115... TRIBES AND INDIVIDUAL INDIANS Tribal Accounts § 115.800 When does OTFM open a tribal account? A tribal account is opened when OTFM receives income from the sources described in § 115.702. ...
Code of Federal Regulations, 2010 CFR
2010-04-01
... service, such as development of an individual employment plan with a case manager or individual counseling and career planning, before the individual may receive training services. (b) The case file must...
New accounting rules: asset allocation and portfolio management.
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.
Contractor Accounting, Reporting and Estimating (CARE).
Contractor Accounting Reporting and Estimating (CARE) provides check lists that may be used as guides in evaluating the accounting system, financial reporting , and cost estimating capabilities of the contractor. Experience gained from the Management Review Technique was used as a basis for the check lists. (Author)
44 CFR 6.22 - Accounting of disclosures.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Accounting of disclosures. 6... Accounting of disclosures. (a) Except for disclosures made pursuant to § 6.20 (a) and (b), an accurate accounting of each disclosure shall be made and retained for 5 years after the disclosure or for the life of...
48 CFR 43.203 - Change order accounting procedures.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Change order accounting... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work...
The Threat or Challenge of Accountability
ERIC Educational Resources Information Center
Rosenberg, Marvin L.; Brody, Ralph
1974-01-01
Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)
Manley, Ray; Satiani, Bhagwan
2009-11-01
With the widening gap between overhead expenses and reimbursement, management of the revenue cycle is a critical part of a successful vascular surgery practice. It is important to review the data on all the components of the revenue cycle: payer contracting, appointment scheduling, preregistration, registration process, coding and capturing charges, proper billing of patients and insurers, follow-up of accounts receivable, and finally using appropriate benchmarking. The industry benchmarks used should be those of peers in identical groups. Warning signs of poor performance are discussed enabling the practice to formulate a performance improvement plan.
47 CFR 64.4006 - Limitations on use of customer account information.
Code of Federal Regulations, 2010 CFR
2010-10-01
... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...
Accounting Students' Reflections on a Course to Enhance Their Interpersonal Skills
ERIC Educational Resources Information Center
Daff, Lyn
2013-01-01
Communication skills are critical for an accountant's workplace success; however accounting education research to date has mainly focused on the writing and presentation skills aspects of communication skills. Research on developing accounting students' interpersonal skills has received scant attention. This paper provides an example of how to…
76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations
Federal Register 2010, 2011, 2012, 2013, 2014
2011-11-04
... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... depreciation and inventory accounting. Comments were received. A public hearing was not requested and none was...
The Development of Educational Accountability in China and Denmark
ERIC Educational Resources Information Center
Rasmussen, Palle; Zou, Yihuan
2014-01-01
In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national contexts, China and Denmark. Two main sectors of…
Morales-Asencio, Jose M; Kaknani-Uttumchandani, Shakira; Cuevas-Fernández-Gallego, Magdalena; Palacios-Gómez, Leopoldo; Gutiérrez-Sequera, José L; Silvano-Arranz, Agustina; Batres-Sicilia, Juan Pedro; Delgado-Romero, Ascensión; Cejudo-Lopez, Ángela; Trabado-Herrera, Manuel; García-Lara, Esteban L; Martin-Santos, Francisco J; Morilla-Herrera, Juan C
2015-10-01
Complex chronic diseases are a challenge for the current configuration of health services. Case management is a service frequently provided for people with chronic conditions, and despite its effectiveness in many outcomes, such as mortality or readmissions, uncertainty remains about the most effective form of team organization, structures and the nature of the interventions. Many processes and outcomes of case management for people with complex chronic conditions cannot be addressed with the information provided by electronic clinical records. Registries are frequently used to deal with this weakness. The aim of this study was to generate a registry-based information system of patients receiving case management to identify their clinical characteristics, their context of care, events identified during their follow-up, interventions developed by case managers and services used. The study was divided into three phases, covering the detection of information needs, the design and its implementation in the health care system, using literature review and expert consensus methods to select variables that would be included in the registry. A total of 102 variables representing structure, processes and outcomes of case management were selected for their inclusion in the registry after the consensus phase. A web-based registry with modular and layered architecture was designed. The framework follows a pattern based on the model-view-controller approach. In its first 6 months after the implementation, 102 case managers have introduced an average number of 6.49 patients each one. The registry permits a complete and in-depth analysis of the characteristics of the patients who receive case management, the interventions delivered and some major outcomes as mortality, readmissions or adverse events. © 2015 John Wiley & Sons, Ltd.
Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco
2017-02-01
Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.
Library Labor Cost Accounting System.
ERIC Educational Resources Information Center
Du Bois, Dan
The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…
Sivec, Harry J; Montesano, Vicki L; Skubby, David; Knepp, Kristen A; Munetz, Mark R
2017-02-01
This exploratory case comparison examines the influence of case management activities on engagement and progress in psychotherapy for clients with schizophrenia. Six clients were recruited to participate in ten sessions of Cognitive Behavioral Therapy for psychosis (CBT-p). Three clients who had received Cognitive Behavioral techniques for psychosis (CBt-p, a low-intensity case management intervention) prior to receiving therapy were selected from referrals. A comparison group of three clients who had received standard case management services was selected from referrals. Cases within and across groups were compared on outcome measures and observations from case review were offered to inform future research. Delivering CBT-p services on a continuum from low- to high-intensity is discussed.
Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?
ERIC Educational Resources Information Center
Mizel, Omar
2009-01-01
"School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…
Detailed requirements document for the Interactive Financial Management System (IFMS), volume 1
NASA Technical Reports Server (NTRS)
Dodson, D. B.
1975-01-01
The detailed requirements for phase 1 (online fund control, subauthorization accounting, and accounts receivable functional capabilities) of the Interactive Financial Management System (IFMS) are described. This includes information on the following: systems requirements, performance requirements, test requirements, and production implementation. Most of the work is centered on systems requirements, and includes discussions on the following processes: resources authority, allotment, primary work authorization, reimbursable order acceptance, purchase request, obligation, cost accrual, cost distribution, disbursement, subauthorization performance, travel, accounts receivable, payroll, property, edit table maintenance, end-of-year, backup input. Other subjects covered include: external systems interfaces, general inquiries, general report requirements, communication requirements, and miscellaneous. Subjects covered under performance requirements include: response time, processing volumes, system reliability, and accuracy. Under test requirements come test data sources, general test approach, and acceptance criteria. Under production implementation come data base establishment, operational stages, and operational requirements.
An Evaluation of Competency Development in Accounting Trainees
ERIC Educational Resources Information Center
Chaffer, Caroline; Webb, Jill
2017-01-01
Studies consistently report that accounting graduates and graduates more generally do not have the generic skills expected by employers. This study considers the perspective of UK graduates and non-graduates training for the Certified Institute of Management Accounting professional accountancy qualification. The study uses questionnaire and…
Arndt, Brian; Tuan, Wen-Jan; White, Jennifer; Schumacher, Jessica
2014-01-01
An understanding of primary care provider (PCP) workload is an important consideration in establishing optimal PCP panel size. However, no widely acceptable measure of PCP workload exists that incorporates the effort involved with both non-face-to-face patient care activities and face-to-face encounters. Accounting for this gap is critical given the increase in non-face-to-face PCP activities that has accompanied electronic health records (EHRs) (eg, electronic messaging). Our goal was to provide a comprehensive assessment of perceived PCP workload, accounting for aspects of both face-to-face and non-face-to-face encounters. Internal medicine, family medicine, and pediatric PCPs completed a self-administered survey about the perceived workload involved with face-to-face and non-face-to-face panel management activities as well as the perceived challenge associated with caring for patients with particular biomedical, demographic, and psychosocial characteristics (n = 185). Survey results were combined with EHR data at the individual patient and PCP service levels to assess PCP panel workload, accounting for face-to-face and non-face-to-face utilization. Of the multiple face-to-face and non-face-to-face activities associated with routine primary care, PCPs considered hospital admissions, obstetric care, hospital discharges, and new patient preventive health visits to be greater workload than non-face-to-face activities such as telephone calls, electronic communication, generating letters, and medication refills. Total workload within PCP panels at the individual patient level varied by overall health status, and the total workload of non-face-to-face panel management activities associated with routine primary care was greater than the total workload associated with face-to-face encounters regardless of health status. We used PCP survey results coupled with EHR data to assess PCP workload associated with both face-to-face as well as non-face-to-face panel management
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2013 CFR
2013-07-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2011 CFR
2011-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2014 CFR
2014-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2012 CFR
2012-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false What is an accounting of...
Receiver System: Lessons Learned from Solar Two
NASA Astrophysics Data System (ADS)
Litwin, R. Z.
2002-03-01
The Boeing Company fabricated the Solar Two receiver as a subcontractor for the Solar Two project. The receiver absorbed sunlight reflected from the heliostat field. A molten-nitrate-salt heat transfer fluid was pumped from a storage tank at grade level, heated from 290 to 565DGC by the receiver mounted on top of a tower, then flowed back down into another storage tank. To make electricity, the hot salt was pumped through a steam generator to produce steam that powered a conventional Rankine steam turbine/generator. This evaluation identifies the most significant Solar Two receiver system lessons learned from the Mechanical Design, Instrumentation and Control, Panel Fabrication, Site Construction, Receiver System Operation, and Management from the perspective of the receiver designer/manufacturer. The lessons learned on the receiver system described here consist of two parts: the Problem and one or more identified Solutions. The appendix summarizes an inspection of the advanced receiver panel developed by Boeing that was installed and operated in the Solar Two receiver.
45 CFR 1609.4 - Accounting for and use of attorneys' fees.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...
Financial Accounting for Local and State School Systems.
ERIC Educational Resources Information Center
Barr, Richard H.
The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…
40 CFR 97.10 - Authorization and responsibilities of NOX authorized account representative.
Code of Federal Regulations, 2014 CFR
2014-07-01
... account certificate of representation under § 97.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or submissions, legally... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 97.10 - Authorization and responsibilities of NOX authorized account representative.
Code of Federal Regulations, 2013 CFR
2013-07-01
... account certificate of representation under § 97.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or submissions, legally... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 97.10 - Authorization and responsibilities of NOX authorized account representative.
Code of Federal Regulations, 2012 CFR
2012-07-01
... account certificate of representation under § 97.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or submissions, legally... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 97.10 - Authorization and responsibilities of NOX authorized account representative.
Code of Federal Regulations, 2010 CFR
2010-07-01
... account certificate of representation under § 97.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or submissions, legally... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 97.10 - Authorization and responsibilities of NOX authorized account representative.
Code of Federal Regulations, 2011 CFR
2011-07-01
... account certificate of representation under § 97.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or submissions, legally... at a source, until the Administrator has received a complete account certificate of representation...
Managing medical mistakes: ideology, insularity and accountability among internists-in-training.
Mizrahi, T
1984-01-01
By the end of graduate medical training, novice internists (collectively known as the housestaff) were initiated into the experience of either having done something to a patient which had a deleterious consequence or else having witnessed colleagues do the same. When these events occurred, the housestaff engaged in social-psychological processes, utilizing a variety of coping mechanisms and in-group practices to manage these mishaps. Three major mechanisms were utilized by the housestaff for defining and defending the various mishaps which frequently occurred: denial, discounting and distancing. Denial consisted of three components: the negation of the concept of error by defining the practice of medicine as an art with 'gray areas', the repression of actual mistakes by forgetting them and the redefinition of mistakes to non-mistakes. Discounting included those defenses which externalized the blame; namely mistakes which were due to circumstances beyond their control. These included: blaming the bureaucratic system outside of medicine; blaming superiors or subordinates within internal medicine; blaming the disease and blaming the patient. When they could not longer deny or discount a mistake because of its magnitude, they utilized distancing techniques. Not withstanding this shared elaborate repertoire of denial, discounting and distancing, it was found that profound doubts and even guilt remained for many housestaff. These troublesome feelings neither easily nor automatically resolved themselves. Interspersed among their defenses were fundamental questions of culpability and responsibility as they vacillated between self and other blame. For many 'the case was never closed', even as they terminated formal training, a point neglected in the medical and sociological literature. Little in their 3 year graduate program allowed them to work through the attendant vulnerability and ambiguity accompanying the managing of mistakes. Hence, there were maladaptive aspects of
Advantages of fund accounting in 'nonprofits'.
Herzlinger, R E; Sherman, H D
1980-01-01
Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.
77 FR 3106 - Damages Received on Account of Personal Physical Injuries or Physical Sickness
Federal Register 2010, 2011, 2012, 2013, 2014
2012-01-23
...). * * * * * Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: December 6, 2011. Emily S..., however, Commissioner v. Schleier, 515 U.S. 323 (1995), has interpreted the statutory ``on account of... aside for the claimant's benefit in a trust or fund, such as a qualified settlement fund described in...
Management by Objectives: A Tool for Accountability.
ERIC Educational Resources Information Center
Hopkins, Charles O.
Many management styles in business and education today are not efficient, however the system of Management By Objectives (MBO) is proving to be successful. An MBO system basically has three parts: plan, implement, and review. In the planning stage the organization's purpose is defined, a mission statement developed, goals set, and objectives…
NASA Astrophysics Data System (ADS)
Jauch, Eduardo; Almeida, Carina; Simionesei, Lucian; Ramos, Tiago; Neves, Ramiro
2015-04-01
The crescent demand and situations of water scarcity and droughts are a difficult problem to solve by water managers, with big repercussions in the entire society. The complexity of this question is increased by trans-boundary river issues and the environmental impacts of the usual adopted solutions to store water, like reservoirs. To be able to answer to the society requirements regarding water allocation in a sustainable way, the managers must have a complete and clear picture of the present situation, as well as being able to understand the changes in the water dynamics both in the short and long time period. One of the available tools for the managers is the System of Environmental-Economic Accounts for Water (SEEA-Water), a subsystem of SEEA with focus on water accounts, developed by the United Nations Statistical Division (UNSD) in collaboration with the London Group on Environmental Accounting, This system provides, between other things, with a set of tables and accounts for water and water related emissions, organizing statistical data making possible the derivation of indicators that can be used to assess the relations between economy and environment. One of the main issues with the SEEA-Water framework seems to be the requirement of large amounts of data, including field measurements of water availability in rivers/lakes/reservoirs, soil and groundwater, as also precipitation, irrigation and other water sources and uses. While this is an incentive to collecting and using data, it diminishes the usefulness of the system on countries where this data is not yet available or is incomplete, as it can lead to a poor understanding of the water availability and uses. Distributed hydrological models can be used to fill missing data required by the SEEA-Water framework. They also make it easier to assess different scenarios (usually soil use, water demand and climate changes) for a better planning of water allocation. In the context of the DURERO project (www
How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?
Aguila, Emma; Hurd, Michael D; Rohwedder, Susann
2014-12-01
In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior.
How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?
Aguila, Emma; Hurd, Michael D.; Rohwedder, Susann
2014-01-01
In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior. PMID:25601893
ERIC Educational Resources Information Center
O'Malley, Michael P.; Roseboro, Donyell L.; Hunt, John
2012-01-01
This instrumental case study reviews the 1994-2004 period of state financial oversight in East St. Louis, Illinois School District 189, with a secondary review of the initial years of NCLB implementation. Although the oversight panel's fiscal management did generate financial stability, case findings indicate that its accountability processes did…
Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.
ERIC Educational Resources Information Center
Renner, Celia; Tanner, Margaret
2001-01-01
Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…
45 CFR 1801.63 - Scholar Accountability.
Code of Federal Regulations, 2013 CFR
2013-10-01
... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...
45 CFR 1801.63 - Scholar Accountability.
Code of Federal Regulations, 2011 CFR
2011-10-01
... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...
45 CFR 1801.63 - Scholar Accountability.
Code of Federal Regulations, 2012 CFR
2012-10-01
... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...
45 CFR 1801.63 - Scholar Accountability.
Code of Federal Regulations, 2014 CFR
2014-10-01
... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date of...
5 CFR 582.201 - Agent to receive process.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Agent to receive process. 582.201 Section 582.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.201 Agent to receive process. (a) Except...
5 CFR 581.201 - Agent to receive process.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Agent to receive process. 581.201 Section 581.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROCESSING GARNISHMENT ORDERS FOR CHILD SUPPORT AND/OR ALIMONY Service of Process § 581.201 Agent to receive process. (a...
5 CFR 582.201 - Agent to receive process.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Agent to receive process. 582.201 Section 582.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.201 Agent to receive process. (a) Except...
5 CFR 581.201 - Agent to receive process.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Agent to receive process. 581.201 Section 581.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROCESSING GARNISHMENT ORDERS FOR CHILD SUPPORT AND/OR ALIMONY Service of Process § 581.201 Agent to receive process. (a...
5 CFR 581.201 - Agent to receive process.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Agent to receive process. 581.201 Section 581.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROCESSING GARNISHMENT ORDERS FOR CHILD SUPPORT AND/OR ALIMONY Service of Process § 581.201 Agent to receive process. (a...
5 CFR 582.201 - Agent to receive process.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Agent to receive process. 582.201 Section 582.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.201 Agent to receive process. (a) Except...
5 CFR 581.201 - Agent to receive process.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Agent to receive process. 581.201 Section 581.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROCESSING GARNISHMENT ORDERS FOR CHILD SUPPORT AND/OR ALIMONY Service of Process § 581.201 Agent to receive process. (a...
5 CFR 582.201 - Agent to receive process.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Agent to receive process. 582.201 Section 582.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.201 Agent to receive process. (a) Except...
5 CFR 581.201 - Agent to receive process.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Agent to receive process. 581.201 Section 581.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PROCESSING GARNISHMENT ORDERS FOR CHILD SUPPORT AND/OR ALIMONY Service of Process § 581.201 Agent to receive process. (a...
5 CFR 582.201 - Agent to receive process.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Agent to receive process. 582.201 Section 582.201 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Service of Legal Process § 582.201 Agent to receive process. (a) Except...
A Navy Escrow Account: Increasing Financial Flexibility
2003-06-01
generate cost savings and the means by which those funds could be recapitalized. The creation of an escrow account coincides with the Navy’s Sea...Navy escrow account , as envisioned, would provide financial managers with the incentive to generate cost savings and the means by which those funds...MONTEREY, CALIFORNIA CONRAD ESSAY A Navy Escrow Account : Increasing Financial Flexibility By: Commander Marcus A. Pritchard
Peng, Hai-Qin; Liu, Yan; Gao, Xue-Long; Wang, Hong-Wu; Chen, Yi; Cai, Hui-Yi
2017-11-01
While point source pollutions have gradually been controlled in recent years, the non-point source pollution problem has become increasingly prominent. The receiving waters are frequently polluted by the initial stormwater from the separate stormwater system and the wastewater from sewage pipes through stormwater pipes. Consequently, calculating the intercepted runoff depth has become a problem that must be resolved immediately for initial stormwater pollution management. The accurate calculation of intercepted runoff depth provides a solid foundation for selecting the appropriate size of intercepting facilities in drainage and interception projects. This study establishes a separate stormwater system for the Yishan Building watershed of Fuzhou City using the InfoWorks Integrated Catchment Management (InfoWorks ICM), which can predict the stormwater flow velocity and the flow of discharge outlet after each rainfall. The intercepted runoff depth is calculated from the stormwater quality and environmental capacity of the receiving waters. The average intercepted runoff depth from six rainfall events is calculated as 4.1 mm based on stormwater quality. The average intercepted runoff depth from six rainfall events is calculated as 4.4 mm based on the environmental capacity of the receiving waters. The intercepted runoff depth differs when calculated from various aspects. The selection of the intercepted runoff depth depends on the goal of water quality control, the self-purification capacity of the water bodies, and other factors of the region.
Implementing a trustworthy cost-accounting model.
Spence, Jay; Seargeant, Dan
2015-03-01
Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.
18 CFR 3b.226 - Accounting of disclosures.
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 of... IDENTIFIABLE PERSONAL INFORMATION Rules for Disclosure of Records § 3b.226 Accounting of disclosures. (a) The....225(b) (5) and (7). (b) Each system manager will retain the accounting made under paragraph (a) of...
Water Accounting Plus for sustainable water management in the Volta river basin, West Africa
NASA Astrophysics Data System (ADS)
Dembélé, Moctar; Schaefli, Bettina; Mariéthoz, Grégroire; Ceperley, Natalie; Zwart, Sander J.
2017-04-01
Water Accounting Plus (WA+) is a standard framework that provides estimates of manageable and unmanageable water flows, stocks, consumption among users, and interactions with land use. The water balance terms are estimated based on remotely sensed data from online open access databases. The main difference with other methods is the use of spatiotemporal data, limiting the errors due to the use of static data. So far, no studies have incorporated climate change scenarios in the WA+ framework to assess future water resources, which would be desirable for developing mitigation and adaptation policies. Moreover WA+ has been implemented using remote sensing data while hydrological models data can also be used as inputs for projections on the future water accounts. This study aims to address the above challenges by providing quantified information on the current and projected state of the Volta basin water resources through the WA+ framework. The transboundary Volta basin in West Africa is vulnerable to floods and droughts that damage properties and take lives. Residents are dependent on subsistence agriculture, mainly rainfed, which is sensitive to changes and variation in the climate. Spatially, rainfall shows high spatiotemporal variability with a south-north gradient of increasing aridity. As in many basins in semi-arid environments, most of the rainfall in the Volta basin returns to the atmosphere. The competition for scarce water resources will increase in the near future due to the combined effects of urbanization, economic development, and rapid population growth. Moreover, upstream and downstream countries do not agree on their national priorities regarding the use of water and this brings tensions among them. Burkina Faso increasingly builds small and medium reservoirs for small-scale irrigation, while Ghana seeks to increase electricity production. Information on current and future water resources and uses is thus fundamental for water actors. The adopted
NASA Astrophysics Data System (ADS)
Kolahi, Mahdi; Sakai, Tetsuro; Moriya, Kazuyuki; Makhdoum, Majid F.; Koyama, Lina
2013-08-01
The requirement to assess the management effectiveness (ME) in protected areas (PAs) is increasing around the world to help improve management and accountability. An evaluation of ME for Khojir National Park (KNP), one of the Iran's oldest PAs, was conducted using a multi-method approach that consisted of structured interviews, open interviews, and site visits. This was the first ME evaluation in Iran. The structured interview was based on the management effectiveness tracking tool methodology. KNP received an average score of 43 %, which is lower than the global average, illustrating that its general management was in the low-intermediate level. The indices of legal status, resource inventory, planning for land and water use, regulations, and objectives received the highest average scores, whereas education and awareness, community co-management, regular work plan, boundary demarcation, visitor facilities, budget sources, staff training, protection systems, and management plan received the lowest ones. The management system of KNP was generally established, but many problems of the management still need to be resolved. To improve ME, some countermeasures should be taken, such as increasing funding, strengthening capacity building, planning, and adaptive management, and implementing community participation.
Cost accounting, management control, and planning in health care.
Siegrist, R B; Blish, C S
1988-02-01
Advantages and pharmacy applications of computerized hospital management-control and planning systems are described. Hospitals must define their product lines; patient cases, not tests or procedures, are the end product. Management involves operational control, management control, and strategic planning. Operational control deals with day-to-day management on the task level. Management control involves ensuring that managers use resources effectively and efficiently to accomplish the organization's objectives. Management control includes both control of unit costs of intermediate products, which are procedures and services used to treat patients and are managed by hospital department heads, and control of intermediate product use per case (managed by the clinician). Information from the operation and management levels feeds into the strategic plan; conversely, the management level controls the plan and the operational level carries it out. In the system developed at New England Medical Center, Boston, Massachusetts, the intermediate product-management system enables managers to identify intermediate products, develop standard costs, simulate changes in departmental costs, and perform variance analysis. The end-product management system creates a patient-level data-base, identifies end products (patient-care groupings), develops standard resource protocols, models alternative assumptions, performs variance analysis, and provides concurrent reporting. Examples are given of pharmacy managers' use of such systems to answer questions in the areas of product costing, product pricing, variance analysis, productivity monitoring, flexible budgeting, modeling and planning, and comparative analysis.(ABSTRACT TRUNCATED AT 250 WORDS)
41 CFR 51-9.202 - Accounting of disclosures.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Accounting of disclosures... RULES 9.2-Disclosure of Records § 51-9.202 Accounting of disclosures. (a) Except for disclosures made pursuant to paragraphs (a) and (b) of § 51-9.201 of this part, an accurate accounting of each disclosure...
Accounting For Gains And Orientations In Polarimetric SAR
NASA Technical Reports Server (NTRS)
Freeman, Anthony
1992-01-01
Calibration method accounts for characteristics of real radar equipment invalidating standard 2 X 2 complex-amplitude R (receiving) and T (transmitting) matrices. Overall gain in each combination of transmitting and receiving channels assumed different even when only one transmitter and one receiver used. One characterizes departure of polarimetric Synthetic Aperture Radar (SAR) system from simple 2 X 2 model in terms of single parameter used to transform measurements into format compatible with simple 2 X 2 model. Data processed by applicable one of several prior methods based on simple model.
Receiver System: Lessons Learned From Solar Two
DOE Office of Scientific and Technical Information (OSTI.GOV)
LITWIN, ROBERT Z.; PACHECO, JAMES E.
The Boeing Company fabricated the Solar Two receiver as a subcontractor for the Solar Two project. The receiver absorbed sunlight reflected from the heliostat field. A molten-nitrate-salt heat transfer fluid was pumped from a storage tank at grade level, heated from 290 to 565 C by the receiver mounted on top of a tower, then flowed back down into another storage tank. To make electricity, the hot salt was pumped through a steam generator to produce steam that powered a conventional Rankine steam turbine/generator. This evaluation identifies the most significant Solar Two receiver system lessons learned from the Mechanical Design,more » Instrumentation and Control, Panel Fabrication, Site Construction, Receiver System Operation, and Management from the perspective of the receiver designer/manufacturer. The lessons learned on the receiver system described here consist of two parts: the Problem and one or more identified Solutions. The appendix summarizes an inspection of the advanced receiver panel developed by Boeing that was installed and operated in the Solar Two receiver.« less
Options for accounting carbon sequestration in German forests.
Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter
2009-08-03
The Accra climate change talks held from 21-27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 - 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.
Paul DiMondi, V; Townsend, Mary L; Johnson, Melissa; Durkin, Michael
2014-07-01
Antifungal catheter lock therapy (AfLT) with liposomal amphotericin B has been used in the treatment of pediatric central line infections caused by Candida species; however, reports describing the use of liposomal amphotericin B lock therapy in the adult hemodialysis patient population are lacking. Management of central line-associated candidemia with systemic therapy alone is often challenging due to the propensity of Candida species to form biofilms on foreign bodies. We describe a 64-year-old woman who was receiving hemodialysis 3 times/week and was hospitalized with persistent fungemia. Despite receiving intravenous micafungin, she had multiple positive blood cultures for Candida albicans, which finally cleared after 7 days. Her double-lumen catheter was considered the most likely nidus of infection. Although catheter removal would have been preferred, this was not possible given her vasculopathy, history of multiple bloodstream infections, and lack of other available sites for vascular access. Catheter exchange was performed, and liposomal amphotericin B AfLT was administered in combination with intravenous micafungin for a total of 6 days. During this time, the patient experienced no discernible adverse effects secondary to AfLT. At discharge, AfLT was discontinued, and intravenous micafungin was changed to oral fluconazole. After 6 months of treatment, the patient remained culture negative and maintained her dialysis access. To our knowledge, this is the first case report of liposomal amphotericin B catheter lock therapy used to manage a persistent C. albicans bloodstream infection in an adult receiving hemodialysis. AfLT is a novel concept for treating catheter-associated fungal infections. Liposomal amphotericin B was chosen based on its favorable in vitro activity against Candida species biofilms in catheter lock environments. We identified several barriers to implementing AfLT, and these issues may prohibit the use of AfLT. This case report
22 CFR 1101.10 - Accounting for disclosures.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Accounting for disclosures. 1101.10 Section 1101.10 Foreign Relations INTERNATIONAL BOUNDARY AND WATER COMMISSION, UNITED STATES AND MEXICO, UNITED STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall...
22 CFR 1101.10 - Accounting for disclosures.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Accounting for disclosures. 1101.10 Section 1101.10 Foreign Relations INTERNATIONAL BOUNDARY AND WATER COMMISSION, UNITED STATES AND MEXICO, UNITED STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall...
43 CFR 3597.1 - Books of account.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Books of account. 3597.1 Section 3597.1 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... OPERATIONS Production Records § 3597.1 Books of account. (a) Operators/lessees shall maintain records which...
43 CFR 3597.1 - Books of account.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Books of account. 3597.1 Section 3597.1 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... OPERATIONS Production Records § 3597.1 Books of account. (a) Operators/lessees shall maintain records which...
43 CFR 3597.1 - Books of account.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Books of account. 3597.1 Section 3597.1 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... OPERATIONS Production Records § 3597.1 Books of account. (a) Operators/lessees shall maintain records which...
43 CFR 3597.1 - Books of account.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false Books of account. 3597.1 Section 3597.1 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... OPERATIONS Production Records § 3597.1 Books of account. (a) Operators/lessees shall maintain records which...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-09-30
... mail for depositors who ordinarily receive account information in this manner. The notice may be in the... existing information collection, OMB No. 3064-0168, currently entitled SWEEP Accounts: Disclosure of... discontinue its existing ``Transaction Account Guarantee Program Extension'' information collection, OMB No...
Management Science Relations for Evaluation and Management Accountability
1979-05-01
report i ,C ssI Ied 7 a G .C , -I T I ’ Coporate artho) 2a. P , R r SECtrP Ta (LASSI -1C A Center for Cybernetic Studies Unclassified The University of...efficiency of not-for-profit entities . An illustra- tive application to a recently completed large-scale social experiment in edu- cating...agement amd managed entities . As indicative of some of these differences, we may here, for the moment, distinguish between "pure predictioas" and
40 CFR 96.10 - Authorization and responsibilities of the NOX authorized account representative.
Code of Federal Regulations, 2011 CFR
2011-07-01
... Administrator of a complete account certificate of representation under § 96.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 96.10 - Authorization and responsibilities of the NOX authorized account representative.
Code of Federal Regulations, 2012 CFR
2012-07-01
... Administrator of a complete account certificate of representation under § 96.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 96.10 - Authorization and responsibilities of the NOX authorized account representative.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Administrator of a complete account certificate of representation under § 96.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 96.10 - Authorization and responsibilities of the NOX authorized account representative.
Code of Federal Regulations, 2014 CFR
2014-07-01
... Administrator of a complete account certificate of representation under § 96.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or... at a source, until the Administrator has received a complete account certificate of representation...
40 CFR 96.10 - Authorization and responsibilities of the NOX authorized account representative.
Code of Federal Regulations, 2013 CFR
2013-07-01
... Administrator of a complete account certificate of representation under § 96.13, the NOX authorized account representative of the source shall represent and, by his or her representations, actions, inactions, or... at a source, until the Administrator has received a complete account certificate of representation...
Becker, Sara J; Kelly, Lourah M; Kang, Augustine W; Escobar, Katherine I; Squires, Daniel D
2018-03-29
Contingency management (CM) is an evidence-based behavioral intervention for opioid use disorders (OUDs); however, CM adoption in OUD treatment centers remains low due to barriers at patient, provider, and organizational levels. In a recent trial, OUD treatment providers who received the Science to Service Laboratory (SSL), a multilevel implementation strategy developed by a federally funded addiction training center, had significantly greater odds of CM adoption than providers who received training as usual. This study examined whether CM adoption frequency varied as a function of provider sociodemographic characteristics (i.e., age, race/ethnicity, licensure) and perceived barriers to adoption (i.e., patient-, provider-, organization-level) among providers receiving the SSL in an opioid treatment program. Thirty-nine providers (67% female, 77% non-Hispanic white, 72% with specialty licensure, M age = 42 [SD = 11.46]) received the SSL, which consisted of didactic training, performance feedback, specialized training of internal change champions, and external coaching. Providers completed a comprehensive baseline assessment and reported on their adoption of CM biweekly for 52 weeks. Providers reported using CM an average of nine 2-week intervals (SD = 6.35). Hierarchical multiple regression found that providers identifying as younger, non-Hispanic white, and without addiction-related licensure all had higher levels of CM adoption frequency. Higher perceived patient-level barriers predicted lower levels of CM adoption frequency, whereas provider- and organization-level barriers were not significant predictors. The significant effect of age on CM adoption frequency was consistent with prior research on predictors of evidence-based practice adoption, whereas the effect of licensure was counter to prior research. The finding that CM adoption frequency was lower among racially/ethnically diverse providers was not expected and suggests that the SSL may require adaptation
27 CFR 19.984 - Record of spirits received.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Record of spirits received. 19.984 Section 19.984 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use Accounting for...
31 CFR 208.6 - General account requirements.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...
Carrier account utilization at the Goddard Space Flight Center
NASA Technical Reports Server (NTRS)
Mathis, W. E.; Langmead, J. T.
1972-01-01
The system in use at Goddard Space Flight Center for the utilization of the Common Use Service Carrier Account and the R&D Inventory Carrier Account technique for budgeting, accounting, financial control, and management reporting, both for the individual functional area and on a Center-wide basis, is documented.
Estimating Total Electron Content Using 1,000+ GPS Receivers
NASA Technical Reports Server (NTRS)
Komjathy, Attila; Mannucci, Anthony
2006-01-01
A computer program uses data from more than 1,000 Global Positioning System (GPS) receivers in an Internet-accessible global network to generate daily estimates of the global distribution of vertical total electron content (VTEC) of the ionosphere. This program supersedes an older program capable of processing readings from only about 200 GPS receivers. This program downloads the data via the Internet, then processes the data in three stages. In the first stage, raw data from a global subnetwork of about 200 receivers are preprocessed, station by station, in a Kalman-filter-based least-squares estimation scheme that estimates satellite and receiver differential biases for these receivers and for satellites. In the second stage, an observation equation that incorporates the results from the first stage and the raw data from the remaining 800 receivers is solved to obtain the differential biases for these receivers. The only remaining error sources for which an account cannot be given are multipath and receiver noise contributions. The third stage is a postprocessing stage in which all the processed data are combined and used to generate new data products, including receiver differential biases and global and regional VTEC maps and animations.
Cost accounting helps ensure group practice profitability.
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.
Making Accounting Tutorials Enjoyable
ERIC Educational Resources Information Center
Bargate, Karen
2018-01-01
This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…
Wubu, Selam; Hall, Laura Lee; Straub, Paula; Bair, Matthew J; Marsteller, Jill A; Hsu, Yea-Jen; Schneider, Doron; Hood, Gregory A
Chronic pain is a prevalent chronic condition with significant burden and economic impact in the United States. Chronic pain is particularly abundant in primary care, with an estimated 52% of chronic pain patients obtaining care from primary care physicians (PCPs). However, PCPs often lack adequate training and have limited time and resources to effectively manage chronic pain. Chronic pain management is complex in nature because of high co-occurrence of psychiatric disorders and other medical comorbidities in patients. This article describes a quality improvement initiative conducted by the American College of Physicians (ACP), in collaboration with the Kentucky ACP Chapter, and the Center for Health Services and Outcomes Research at the Johns Hopkins Bloomberg School of Public Health, to enhance chronic pain management in 8 primary care practices participating in Accountable Care Organizations in Kentucky, with a goal of enhancing the screening, diagnosis, and treatment of patients with chronic pain.
Options for accounting carbon sequestration in German forests
Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter
2009-01-01
Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896
48 CFR 246.370 - Material inspection and receiving report.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Material inspection and receiving report. 246.370 Section 246.370 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Clauses 246.370 Material inspection and receiving report. (a)...
48 CFR 246.370 - Material inspection and receiving report.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Material inspection and receiving report. 246.370 Section 246.370 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Clauses 246.370 Material inspection and receiving report. (a)...
Patient accounting systems: needs and capabilities.
Kennedy, O G; Collignon, S
1987-09-01
In the first article of this series, it was stated that most finance executives are not very satisfied with the performance of their current patient accounting systems. What steps can a patient accounting system planner take to help ensure the system selected will garner high ratings from managers and users? Two primarily steps need to be taken. First, the planner needs to perform a thorough evaluation of both near- and long-term patient accounting requirements. He should determine which features and functions are most critical and ensure they are incorporated as selection criteria. The planner should also incorporate institutional planning into that process, such as planned expansion of facilities or services, to ensure that the system selected has the growth potential, interfacing capabilities, and flexibility to respond to the changing environment. Then, once system needs are fully charted, the planner should educate himself about the range of patient accounting system solutions available. The data show that most financial managers lack knowledge about most of the major patient accounting system vendors in the marketplace. Once vendors that offer systems that seemingly could meet needs are identified, the wise system planner will also want to obtain information from users about those vendors, to determine whether the systems perform as described and whether the vendor has been responsive to the needs of its customers. This step is a particularly important part of the planning process, because the data also show that users of some systems are significantly more satisfied than users of other patient accounting systems.
The business of radiology: cost accounting.
Camponovo, Ernest J
2004-08-01
Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.
Territory management an appropriate approach for taking into account dynamic risks
NASA Astrophysics Data System (ADS)
Fernandez, M.; Ruegg, J.
2012-04-01
unequivocal. On the contrary, in the case of the Los Chorros, the "primary" risk (the landslide), as evaluated by the authorities, was not perceived as such by the local community, which prioritized economic risks by creating their own road through the landslide area in defiance of authorities. In other words, certain attributes and characteristics of risk will be emphasized by some actors over others, (i.e. economic considerations over the perceived probability of another landslide). Their priorities will depend on their needs and mandates and as priorities change, so individual definitions of risk may change over time. This paper demonstrates that the risk is not uniform, that multiple risks persist especially in a developing country context becomes diffuse, changes or endures because it depends on the implications on the territory and on the risk definition made by the actors. The risk is variable, the result of a choice because its existence is attributed by the characteristics or criteria of vulnerability fostered by actors in their territories. Finally, the case study demonstrates that in developing countries, actors are forced to address and prioritize multiple risks due to limited resources. In this context, the challenge for managers of natural hazards is to move from risk management in the strict sense (i.e., pure hazard approach) to a broader risk management, taking into consideration what is important for the society and for the functioning of systems. Territory management in this sense is an appropriate approach for taking into account multiple stakeholder priorities, their relationships, available resources and limitations.
Brayton advanced heat receiver development program
NASA Technical Reports Server (NTRS)
Heidenreich, G. R.; Downing, R. S.; Lacey, Dovie E.
1989-01-01
NASA Lewis Research Center is managing an advanced solar dynamic (ASD) space power program. The objective of the ASD program is to develop small and lightweight solar dynamic systems which show significant improvement in efficiency and specific mass over the baseline design derived from the Space Station Freedom technology. The advanced heat receiver development program is a phased program to design, fabricate and test elements of a 7-kWe heat-receiver/thermal-energy-storage subsystem. Receivers for both Brayton and Stirling heat engines are being developed under separate contracts. Phase I, described here, is the current eighteen month effort to design and perform critical technology experiments on innovative concepts designed to reduce mass without compromising thermal efficiency and reliability.
Federal Register 2010, 2011, 2012, 2013, 2014
2011-09-02
... Determination Regarding Application for Reconsideration By application received July 14, 2011, a worker requested administrative reconsideration of the negative determination regarding workers' eligibility to apply for Trade Adjustment Assistance (TAA) applicable to workers and former workers HealthLink, a...
Integrating Computers into the Accounting Curriculum Using an IBM PC Network. Final Report.
ERIC Educational Resources Information Center
Shaoul, Jean
Noting the increased use of microcomputers in commerce and the accounting profession, the Department of Accounting and Finance at the University of Manchester recognized the importance of integrating microcomputers into the accounting curriculum and requested and received a grant to develop an integrated study environment in which students would…
"Failure" Irrelevant: Virtual Schools and Accountability-Immunity
ERIC Educational Resources Information Center
Nespor, Jan; Voithofer, Rick
2016-01-01
Background: Virtual schools--free, state-funded, credit-awarding elementary and secondary schools offering curricula and programs exclusively online--are a rapidly expanding sector of U.S. education. Some of the largest of these schools have low graduation rates and receive "failing" rankings on state accountability metrics. They…
Smooth time-dependent receiver operating characteristic curve estimators.
Martínez-Camblor, Pablo; Pardo-Fernández, Juan Carlos
2018-03-01
The receiver operating characteristic curve is a popular graphical method often used to study the diagnostic capacity of continuous (bio)markers. When the considered outcome is a time-dependent variable, two main extensions have been proposed: the cumulative/dynamic receiver operating characteristic curve and the incident/dynamic receiver operating characteristic curve. In both cases, the main problem for developing appropriate estimators is the estimation of the joint distribution of the variables time-to-event and marker. As usual, different approximations lead to different estimators. In this article, the authors explore the use of a bivariate kernel density estimator which accounts for censored observations in the sample and produces smooth estimators of the time-dependent receiver operating characteristic curves. The performance of the resulting cumulative/dynamic and incident/dynamic receiver operating characteristic curves is studied by means of Monte Carlo simulations. Additionally, the influence of the choice of the required smoothing parameters is explored. Finally, two real-applications are considered. An R package is also provided as a complement to this article.
Fruergaard, Thilde; Astrup, Tomas; Ekvall, Thomas
2009-11-01
The energy system plays an essential role in accounting of greenhouse gas (GHG) emissions from waste management systems and waste technologies. This paper focuses on energy use and energy recovery in waste management and outlines how these aspects should be addressed consistently in a GHG perspective. Essential GHG emission data for the most common fuels, electricity and heat are provided. Average data on electricity provision show large variations from country to country due to different fuels being used and different efficiencies for electricity production in the individual countries (0.007-1.13 kg CO(2)-eq. kWh(-1)). Marginal data on electricity provision show even larger variations (0.004-3 kg CO(2)-eq. kWh( -1)). Somewhat less variation in GHG emissions is being found for heat production (0.01-0.69 kg CO(2)-eq. kWh( -1)). The paper further addresses allocation principles and the importance of applying either average or marginal energy data, and it discusses the consequences of introducing reduction targets on CO( 2) emissions. All discussed aspects were found to significantly affect the outcome of GHG accounts suggesting transparent reporting to be critical. Recommendations for use of average/marginal energy data are provided.
12 CFR 621.3 - Application of generally accepted accounting principles.
Code of Federal Regulations, 2010 CFR
2010-01-01
... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles... management and the Farm Credit Administration, in accordance with generally accepted accounting principles...
Wu, Jun; Davis-Ajami, Mary Lynn; Noxon, Virginia; Lu, Zhiqiang Kevin
2017-04-01
To determine predictors associated with the diabetes self-management education and training (DSME) venue and its impact on oral antidiabetic (OAD) medication adherence. The Medical Expenditure Panel Survey household component (MEPS-HC) data (2010-2012) identified adults with diabetes prescribed OAD medication(s) who completed a supplemental Diabetes Care Survey (DCS). Based on the DCS responses to questions about the number and type of DSME venue(s), two groups were created: (1) multiple venues (a physician or health professional plus internet and/or group classes) vs (2) single venue (physician or health professional only). The medication possession ratio (MPR) measured medication adherence, with 0.80 the cut-point defining adherent. Logistic regression examined factors associated with the DSME venue and its effect on OAD medication adherence. Of the 2119 respondents, 41.6% received DSME from multiple venues. Age (<65years), education-level (college or higher), high-income, and diet modification were significantly more likely associated with receiving DSME from multiple venues. In single vs multiple venues, medication adherence was suboptimal (mean MPR 0.66 vs 0.64, p=0.245), and venue showed no influence on adherence (OR: 0.92, 95% CI, 0.73-1.16). Sociodemographic characteristics influence where adults with diabetes receive DSME. Adding different DSME venues may not address suboptimal OAD medication adherence. Copyright © 2016 Primary Care Diabetes Europe. Published by Elsevier Ltd. All rights reserved.
Wu, Frances M; Rundall, Thomas G; Shortell, Stephen M; Bloom, Joan R
2016-06-20
Purpose - The purpose of this paper is to describe the current landscape of health information technology (HIT) in early accountable care organizations (ACOs), the different strategies ACOs are using to develop HIT-based capabilities, and how ACOs are using these capabilities within their care management processes to advance health outcomes for their patient population. Design/methodology/approach - Mixed methods study pairing data from a cross-sectional National Survey of ACOs with in-depth, semi-structured interviews with leaders from 11 ACOs (both completed in 2013). Findings - Early ACOs vary widely in their electronic health record, data integration, and analytic capabilities. The most common HIT capability was drug-drug and drug-allergy interaction checks, with 53.2 percent of respondents reporting that the ACO possessed the capability to a high degree. Outpatient and inpatient data integration was the least common HIT capability (8.1 percent). In the interviews, ACO leaders commented on different HIT development strategies to gain a more comprehensive picture of patient needs and service utilization. ACOs realize the necessity for robust data analytics, and are exploring a variety of approaches to achieve it. Research limitations/implications - Data are self-reported. The qualitative portion was based on interviews with 11 ACOs, limiting generalizability to the universe of ACOs but allowing for a range of responses. Practical implications - ACOs are challenged with the development of sophisticated HIT infrastructure. They may benefit from targeted assistance and incentives to implement health information exchanges with other providers to promote more coordinated care management for their patient population. Originality/value - Using new empirical data, this study increases understanding of the extent of ACOs' current and developing HIT capabilities to support ongoing care management.
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2014 CFR
2014-01-01
... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2012 CFR
2012-01-01
... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2011 CFR
2011-01-01
... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2013 CFR
2013-01-01
... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...
Water accounting for stressed river basins based on water resources management models.
Pedro-Monzonís, María; Solera, Abel; Ferrer, Javier; Andreu, Joaquín; Estrela, Teodoro
2016-09-15
Water planning and the Integrated Water Resources Management (IWRM) represent the best way to help decision makers to identify and choose the most adequate alternatives among other possible ones. The System of Environmental-Economic Accounting for Water (SEEA-W) is displayed as a tool for the building of water balances in a river basin, providing a standard approach to achieve comparability of the results between different territories. The target of this paper is to present the building up of a tool that enables the combined use of hydrological models and water resources models to fill in the SEEA-W tables. At every step of the modelling chain, we are capable to build the asset accounts and the physical water supply and use tables according to SEEA-W approach along with an estimation of the water services costs. The case study is the Jucar River Basin District (RBD), located in the eastern part of the Iberian Peninsula in Spain which as in other many Mediterranean basins is currently water-stressed. To guide this work we have used PATRICAL model in combination with AQUATOOL Decision Support System (DSS). The results indicate that for the average year the total use of water in the district amounts to 15,143hm(3)/year, being the Total Water Renewable Water Resources 3909hm(3)/year. On the other hand, the water service costs in Jucar RBD amounts to 1634 million € per year at constant 2012 prices. It is noteworthy that 9% of these costs correspond to non-conventional resources, such as desalinated water, reused water and water transferred from other regions. Copyright © 2016 Elsevier B.V. All rights reserved.
School accountability laws and the consumption of psychostimulants.
Bokhari, Farasat A S; Schneider, Helen
2011-03-01
Over the past decade, several states introduced varying degrees of accountability systems for schools, which became federal law with the passage of the No Child Left Behind Act of 2001. The intent of these accountability laws was to improve academic performance and to make school quality more observable. Nonetheless, schools have reacted to these pressures in several different ways, some of which were not intended. We make use of the variation across states and over time in specific provisions of these accountability laws and find that accountability pressures effect medical diagnoses and subsequent treatment options of school aged children. Specifically, children in states with more stringent accountability laws are more likely to be diagnosed with Attention Deficit/Hyperactivity Disorder (ADHD) and consequently prescribed psychostimulant drugs for controlling the symptoms. However, conditional on diagnosis, accountability laws do not further change the probability of receiving medication therapy. Copyright © 2011 Elsevier B.V. All rights reserved.
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...
Automated agitation management accounting for saturation dynamics.
Rudge, A D; Chase, J G; Shaw, G M; Lee, D
2004-01-01
Agitation-sedation cycling in critically ill is damaging to patient health and increases length of and cost. A physiologically representative model of the agitation-sedation system is used as a platform to evaluate feedback controllers offering improved agitation management. A heavy-derivative controller with upper and infusion rate bounds maintains minimum plasma concentrations through a low constant infusion, and minimizes outbursts of agitation through strong, timely boluses. controller provides improved agitation management using from 37 critically ill patients, given the saturation of effect at high concentration. Approval was obtained the Canterbury Ethics Board for this research.
Implementing SFAS No 121: Accounting for Impaired Assets.
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.
A U.K. cost-benefit analysis of circles of support and accountability interventions.
Elliott, Ian A; Beech, Anthony R
2013-06-01
Circles of Support and Accountability (CoSA) aim to augment sex offender risk management at the point of community reentry by facilitating "Circles" of volunteers who provide support, guidance, and advice, while ensuring that the offender remains accountable for their actions. In this study, the authors provide (a) a rapid evidence assessment of the effectiveness of CoSA in reducing reoffending, and (b) a U.K. cost-benefit analysis for CoSA when compared to the criminal justice costs of reoffending. From the study analysis, the average cost of a "Circle" was estimated to be £11,303 per annum and appears to produce a 50% reduction in reoffending (sexual and nonsexual), as the estimated cost of reoffending was estimated to be £147,161 per offender, per annum. Based on a hypothetical cohort of 100 offenders--50 of whom receive CoSA and 50 of whom do not--investment in CoSA appears to provide a cost saving of £23,494 and a benefit-cost ratio of 1.04. Accounting for estimates that the full extent of the cost to society may be 5 to 10 times the tangible costs substantially increases estimated cost savings related to CoSA.
Data mining approach to model the diagnostic service management.
Lee, Sun-Mi; Lee, Ae-Kyung; Park, Il-Su
2006-01-01
Korea has National Health Insurance Program operated by the government-owned National Health Insurance Corporation, and diagnostic services are provided every two year for the insured and their family members. Developing a customer relationship management (CRM) system using data mining technology would be useful to improve the performance of diagnostic service programs. Under these circumstances, this study developed a model for diagnostic service management taking into account the characteristics of subjects using a data mining approach. This study could be further used to develop an automated CRM system contributing to the increase in the rate of receiving diagnostic services.
7 CFR 1944.425 - Handling and accounting for borrower loan funds.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 13 2010-01-01 2009-01-01 true Handling and accounting for borrower loan funds. 1944... Grants § 1944.425 Handling and accounting for borrower loan funds. Grantees will be required to...HA or its successor agency under Public Law 103-354's non-discrimination policies in receiving...
Setting of index system of environmental and economic accounting of water
NASA Astrophysics Data System (ADS)
Tan, Yarong
2017-10-01
To realize the quality advancement of integrated water management in China, a scientific and perfect index system of environmental and economic accounting should be built. At present, the water shortage in China becomes increasingly serious, which further highlights the importance of efficient water management and improving the index system of water economic accounting. Based on the internal structure of the new statistical method of environmental and economic accounting, this paper focuses on analyzing and discussing the index system which it should have.
Implementation status of accrual accounting system in health sector.
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
2014-07-29
Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.
An Analysis of Naval Aviation Configuration Status Accounting.
1983-12-01
Audit Service Report T30211, Multilocation Audit of Configuration Management of Aeronautical Equipment, 17 August 1982. 18. United States General... Audit and Review .......... 27 III. CONFIGURATION MANAGEMENT STATUS ACCOUNTING WITHIN THE DEPARTMENT OF DEFENSE ........................... 29 A. DOD...included published ar- ticles written by both military and private industry managers, technical papers delivered at symposia and conferences, Naval Audit
Natural resource accounting for the National Forests: a conceptual framework.
Zhi Xu; Dennis P. Bradley; Pamela J. Jakes
1994-01-01
Summarizes the shortcomings of current natural resource accounting systems, outlines some of the features needed, and proposes an accounting framework that would help integrate economic and ecological factors. Such a system of forest resource accounting is urgently needed to achieve the sustainable goals of ecosystem management.
Xenakis, Nancy
2015-10-01
In July 2012, The Mount Sinai Medical Center was selected by the Centers for Medicare and Medicaid to join the first cohort of Accountable Care Organizations (ACOs) in this country under its Medicare Shared Savings Program. A critical component of an ACO is care coordination of patients, which is a complex concept, intertwined with other concepts related to quality, delivery and organization of health care. This article provides an overview of the development, structure and functionality of Mount Sinai Care, the ACO of The Mount Sinai Health System, and how it was the beginning of its work in population health management. It describes the important role of social work leadership in the development and operation of its care coordination model. The model's successes and challenges and recommendations for future development of care coordination and population health management are outlined.
Guidelines to Student Activity Fund Accounting. Revised.
ERIC Educational Resources Information Center
Association of School Business Officials International, Reston, VA.
This booklet provides guidelines to help school business officials develop sound procedures for keeping proper accounts of and managing the money raised and spent in the course of conducting student activity programs. The booklet notes the roles of the administrators and activity advisers related to management of the student activity fund, then…
Principles and methods of managerial cost-accounting systems.
Suver, J D; Cooper, J C
1988-01-01
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
30 CFR 204.201 - Who may obtain accounting and auditing relief?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...
50 CFR 600.125 - Budgeting, funding, and accounting.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 50 Wildlife and Fisheries 12 2012-10-01 2012-10-01 false Budgeting, funding, and accounting. 600.125 Section 600.125 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE MAGNUSON-STEVENS ACT PROVISIONS Regional Fishery Management...
50 CFR 600.125 - Budgeting, funding, and accounting.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 50 Wildlife and Fisheries 12 2013-10-01 2013-10-01 false Budgeting, funding, and accounting. 600.125 Section 600.125 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE MAGNUSON-STEVENS ACT PROVISIONS Regional Fishery Management...
Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges
ERIC Educational Resources Information Center
Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.
2012-01-01
As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…
Psychiatrists' accounts of insight.
Galasinski, Dariusz; Opalinski, Konrad
2012-11-01
Our main aim was to examine how insight into schizophrenia is discursively represented in psychiatrists' accounts, how these accounts relate to the current psychiatric literature on insight, and their potential clinical consequences. The article is anchored in the constructionist view of discourse and is based on nine semistructured interviews with specialist psychiatrists. We discuss three dimensions of insight into schizophrenia in the data we collected: a sense of illness, criticism, and readiness to receive treatment. We argue that they are embodiments of the dominant medical perspective in the relations between patients and physicians. Whereas in the former two it is possessing and accepting psychiatric knowledge which constitutes having insight, in the latter it is unquestioning acceptance and trust in whatever treatment the doctor deems fit to administer. We conclude with a discussion of medicalization of experience of mental illness, which appears to be the preferred mode of patient narrative for psychiatrists.
7 CFR 1951.11 - Application of payments on real estate accounts.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 14 2011-01-01 2011-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...
7 CFR 1951.11 - Application of payments on real estate accounts.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...
7 CFR 1951.11 - Application of payments on real estate accounts.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 14 2012-01-01 2012-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...
7 CFR 1951.11 - Application of payments on real estate accounts.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 14 2013-01-01 2013-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...
7 CFR 1951.11 - Application of payments on real estate accounts.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 14 2014-01-01 2014-01-01 false Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...
NASA Technical Reports Server (NTRS)
Donnelly, H.
1983-01-01
Before discussing Deep Space Network receivers, a brief description of the functions of receivers and how they interface with other elements of the Network is presented. Different types of receivers are used in the Network for various purposes. The principal receiver type is used for telemetry and tracking. This receiver provides the capability, with other elements of the Network, to track the space probe utilizing Doppler and range measurements, and to receive telemetry, including both scientific data from the onboard experiments and engineering data pertaining to the health of the probe. Another type of receiver is used for radio science applications. This receiver measures phase perturbations on the carrier signal to obtain information on the composition of solar and planetary atmospheres and interplanetary space. A third type of receiver utilizes very long baseline interferometry (VLBI) techniques for both radio science and spacecraft navigation data. Only the telemetry receiver is described in detail in this document. The integration of the Receiver-Exciter subsystem with other portions of the Deep Space Network is described.
State Assessment (Accountability): Potential for Becoming a Friend or Foe?
ERIC Educational Resources Information Center
Buchmiller, Archie A.
A summary of legislation concerning educational accountability reveals that 13 States hope to find greater accountability in testing or assessment programs, 7 in planning, programming, budgeting systems, 4 in uniform accounting system, 8 in the evaluation of professional employees, 2 in management information systems, and 1 in performance…
NASA Astrophysics Data System (ADS)
Czopek, Kazimierz; Trzaskuś-Żak, Beata
2013-06-01
The paper presents an example of a theoretical linear programming model in the management of mine receivables. To this end, an economic production model of linear programming was applied to optimising the revenue of the mine. The amount of product sold by the mine to individual customers was assumed as the decisive variable, and the product price was the parameter of the objective function. As for boundaries, upper receivable limits were assumed for each of the adopted receivable collection cycles. The sequence of collection cycles, and the receivable values assigned to them, were adopted according to the growing probability of overdue and uncollectible receivables. Two receivables-management optimisation cases were analysed, in which the objective function was to maximise the sales value (revenue) of the Mine. The first case studied in the model involves application of a discount to reduce the product price, in a mine whose production output is not being used to capacity. To improve cash flow, the mine offers its customers a reduced price and increased purchasing up to the mine's capacity in exchange for shortened receivable collection times. Fixed and variable-cost accounting is applied to determine the relevant price reduction. In the other case analysed, the mine sells as much as its current output allows, but despite that is still forced to reduce the price of its products. Application of a discount in this case (reducing the product price) inevitably involves shortened receivable collection times and reduced costs of financing trade credit. Artykuł przedstawia przykład teoretycznego modelu programowania liniowego w zarządzaniu należnościami kopalni. Wykorzystano w tym celu model produkcyjno-gospodarczy programowania liniowego do optymalizacji wartości przychodu kopalni. Jako zmienną decyzyjną modelu przyjęto ilość sprzedaży produktu kopalni do poszczególnych odbiorców, natomiast parametrem funkcji celu jest cena sprzedaży produktu. W
Public accountants' field dependence: Canadian evidence.
Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D
2007-12-01
The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.
1983-03-01
Sysiem are: Order processinq coordinators Order processing management Credit and collections Accounts receivable Support management Admin ianagemenr...or sales secretary, then by order processing (OP). Phone-in orders go directly to OP. The infor- mation is next Transcribed onto an order entry... ORDER PROCESSING : The central systems validate The order items and codes t!, processing them against the customer file, the prodicT or PA? ts file, and
30 CFR 206.176 - How do I perform accounting for comparison?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I perform accounting for comparison? 206... REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas § 206.176 How do I perform accounting for comparison? (a... requires accounting for comparison (also referred to as actual dual accounting). Except as provided in...
Receiving a summary of the results of a trial: qualitative study of participants' views
Dixon-Woods, Mary; Jackson, Clare; Windridge, Kate C; Kenyon, Sara
2006-01-01
Objective To explore trial participants' responses to receiving a summary of the results of a trial in pregnancy. Design Qualitative study with semistructured interviews. Participants 20 women who had when pregnant participated in the ORACLE trial of antibiotics for preterm labour and preterm rupture of the membranes and requested a copy of the trial results. Results Less than a fifth of women who participated in the ORACLE trial indicated that they wished to receive the trial results. Reactions to the leaflet summarising the trial results were generally positive or neutral, although some women had difficulty in understanding the leaflet, and there was evidence of possible negative implications for women who had adverse outcomes. Women requested the results because they were interested in being able to complete their own personal narrative. They wished to know to which arm of the trial they had been allocated and the implications for their own pregnancy, and they were disappointed with receiving a generic summary. Women's accounts indicated some confusion about the trial findings. Conclusions Recommendations that research participants be routinely provided with the results of studies have been made without the benefit of research to show the consequences of doing this or how it should best be managed. Caution is needed, as is more evaluation of how feedback of results should be handled, and assessment of the risks, benefits, and costs. PMID:16401631
Hall, Deanne; Buchanan, Julianne; Helms, Bethany; Eberts, Matthew; Mark, Scott; Manolis, Chronis; Peele, Pamela; Docimo, Anne
2011-07-01
To evaluate the differences in health care expenditures and therapeutic outcomes of patients receiving warfarin therapy management by a pharmacist-managed anticoagulation service compared with those receiving warfarin management by usual medical care. Retrospective, matched-cohort study. University of Pittsburgh Medical Center (UPMC) and UPMC Health Plan. Three hundred fifty adults who received warfarin therapy; 175 were managed by the pharmacist-managed anticoagulation service for at least 2 months between October 1, 2007, and September 30, 2008, (case patients) and 175 received usual care (matched comparison group). Medical claims data compared were direct anticoagulation cost and overall medical care costs, anticoagulation-related adverse events, hospitalizations and emergency department visits, frequency of international normalized ratio (INR) testing, and quantity of warfarin refills. Operational costs of the anticoagulation service were also calculated. The INR values and time within therapeutic range were assessed through anticoagulation service reports and laboratory results. The direct anticoagulation care cost was $35,465 versus $111,586 and the overall medical care cost was $754,191 versus $1,480,661 for the anticoagulation service group versus the usual care group. Accounting for operational and drug expenditure costs, the cost savings was $647,024 for the anticoagulation service group. The anticoagulation service group had significantly fewer anticoagulation-related adverse events (14 vs 41, p<0.0001), hospital admissions (3 vs 14, p<0.00001), and emergency department visits (58 vs 134, p<0.00001). The percentage of INR values in range and the percentage of time the INR values were in range were significantly higher in the anticoagulation service group (67.2% vs 54.6%, p<0.0001, and 73.7% vs 61.3%, p<0.0001, respectively). Compared with the usual care group, the anticoagulation service group had significantly more INR tests performed but demonstrated
32 CFR 726.7 - Status of pay account.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 5 2010-07-01 2010-07-01 false Status of pay account. 726.7 Section 726.7... MENTALLY INCOMPETENT MEMBERS OF THE NAVAL SERVICE § 726.7 Status of pay account. Upon notification by the... mentally incapable of managing his financial affairs, DFAS-CL(CGA) will suspend the member's pay...
Compendium of Budget Accounts. Fiscal Year 1998.
1997-04-01
18,1995). 5The function and subfunction classification system is a way of grouping budgetary resources according to the national need addressed. The...account title. For example, the National Institutes of Health account title within the Department of Health and Human Services includes 24 separate budget... National Aeronautics and Space Administration 94 Office of Personnel Manageme:nt 95 Small Business Administration 96 Social Security Administration 97
5 CFR 550.408 - Review of accounts; service credit.
Code of Federal Regulations, 2010 CFR
2010-01-01
....408 Section 550.408 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS.... (a) The payroll office having jurisdiction over the employee's account shall review each employee's... be effected by the payroll office having jurisdiction over the employee's account, unless a waiver of...
Code of Federal Regulations, 2010 CFR
2010-01-01
... accepted accounting principles, other than the “legal isolation” condition as it applies to institutions... the conditions for sale accounting treatment set forth by generally accepted accounting principles in... Corporation as conservator or receiver of financial assets transferred in connection with a securitization or...
Implementation Status of Accrual Accounting System in Health Sector
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
2015-01-01
Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337
31 CFR 208.11 - Accounts for disaster victims.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Accounts for disaster victims. 208.11 Section 208.11 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...
The Waive of the Future? School Accountability in the Waiver Era
ERIC Educational Resources Information Center
Polikoff, Morgan S.; McEachin, Andrew J.; Wrabel, Stephani L.; Duque, Matthew
2014-01-01
Forty-two states and the District of Columbia have recently received waivers to the school accountability requirements of the No Child Left Behind Act (NCLB). As the prospects for reauthorizing the Act in the near term are dim, these new accountability systems will be law for at least several years. Drawing on a four-part framework from the…
Phair, Glenn; Agus, Ashley; Normand, Charles; Brazil, Kevin; Burns, Aine; Roderick, Paul; Maxwell, Alexander P; Thompson, Colin; Yaqoob, Magdi; Noble, Helen
2018-05-01
Previous research has explored the cost of providing renal replacement therapies in patients with end-stage kidney disease and their quality of life. This is the first study to examine the healthcare costs of patients receiving conservative care without dialysis for end-stage kidney disease. This alternative to dialysis is an option for patients who prefer a supportive and palliative care approach. Descriptive cost and quality of life analyses alongside a UK-based multi-centre observational study in patients receiving conservative management for end-stage kidney disease. Health service use was recorded up to 12 months after making the decision to receive conservative management. Mean costs were calculated for each 3-month time period. The annual cost was calculated in two ways: by using only patients with complete cost data and by using all available data weighted by the number of patients at each time point. In total, 42 patients who opted for conservative management over dialysis were recruited. Mean costs were £1622 (0-3 months), £1008 (3-6 months), £554 (6-9 months) and £2626 (9-12 months). Mean annual cost based on complete data ( n = 8) was £5511, and the weighted mean annual cost was £5620. The importance of this study is twofold. First, it provides substantive new information for health and social care planning of conservative management by demonstrating where demand exists for services, in both the United Kingdom and other countries with a comparable health service structure. Second, methodologically, it indicates that it is feasible to collect service use data directly from this patient population.
18. Uniform cost accounting in long-term care.
Sorensen, J E
1976-05-01
Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.
Cost Accounting Standards: Determining an Institution's Disclosure Requirements.
ERIC Educational Resources Information Center
Bruce, Janet D.
1995-01-01
This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2011 CFR
2011-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2013 CFR
2013-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2012 CFR
2012-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2014 CFR
2014-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
Accountability in Postsecondary Education Revisited. Research & Occasional Paper Series: CSHE.9.13
ERIC Educational Resources Information Center
Leveille, David E.
2013-01-01
Accountability in the private and public sectors of society has received significant attention in both research and practice, partly because of its importance, but also because it is challenging to define, measure and implement. The nature of accountability is complex, ambiguous and highly context-dependent. As related to postsecondary education…
Washington Manual: A New Tool for Local School Accounting
ERIC Educational Resources Information Center
Federal Aid Planner, 1972
1972-01-01
An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)
Accountable Care Organizations: how to dress for success.
Hayen, Arthur P; van den Berg, Michael J; Meijboom, Bert R; Westert, Gert P
2013-06-01
Accountable Care Organizations (ACOs) need to reconsider their provider configuration and make it capable of managing clinical and financial risk. To that aim, their management must decide which medical procedures are done by the ACO itself, and which are contracted out to market providers. Making this decision requires a balanced treatment of market and firm organization, recognizing that each has properties that can turn into relative strengths. Such a balanced treatment is lacking in the ACO debate. Using the transaction cost theory, we provide such a balanced treatment of market and firm organization, and discuss implications for the design of ACOs and accountable care initiatives in general.
NASA Astrophysics Data System (ADS)
Bradford, Michael J.
2017-10-01
Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.
Bradford, Michael J
2017-10-01
Biodiversity offset programs attempt to minimize unavoidable environmental impacts of anthropogenic activities by requiring offsetting measures in sufficient quantity to counterbalance losses due to the activity. Multipliers, or offsetting ratios, have been used to increase the amount of offsets to account for uncertainty but those ratios have generally been derived from theoretical or ad-hoc considerations. I analyzed uncertainty in the offsetting process in the context of offsetting for impacts to freshwater fisheries productivity. For aquatic habitats I demonstrate that an empirical risk-based approach for evaluating prediction uncertainty is feasible, and if data are available appropriate adjustments to offset requirements can be estimated. For two data-rich examples I estimate multipliers in the range of 1.5:1 - 2.5:1 are sufficient to account for the uncertainty in the prediction of gains and losses. For aquatic habitats adjustments for time delays in the delivery of offset benefits can also be calculated and are likely smaller than those for prediction uncertainty. However, the success of a biodiversity offsetting program will also depend on the management of the other components of risk not addressed by these adjustments.
Accounting Students' Feedback on Feedback in Australian Universities: They're Less than Impressed
ERIC Educational Resources Information Center
Watty, Kim; de Lange, Paul; Carr, Rodney; O'Connell, Brendan; Howieson, Bryan; Jacobsen, Ben
2013-01-01
Undergraduate accounting students in Australian universities are dissatisfied with the feedback that they currently receive. Recent evidence from the Course Experience Questionnaire (CEQ, a national survey of Australian university graduates) suggests that the accounting discipline ranks poorly on assessment feedback when compared to other…
12 CFR 7.1018 - Automatic payment plan account.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... dividends at the current rate paid on regular savings accounts. The depositor, upon reaching a previously designated age, receives his or her accumulated savings and earned interest in installments of equal amounts...
48 CFR 1446.670 - Inspection, receiving and acceptance reports.
Code of Federal Regulations, 2014 CFR
2014-10-01
... each commercial shipping document or packing list, whether by manual or electronic means, for supplies... INTERIOR CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1446.670...
48 CFR 1446.670 - Inspection, receiving and acceptance reports.
Code of Federal Regulations, 2012 CFR
2012-10-01
... each commercial shipping document or packing list, whether by manual or electronic means, for supplies... INTERIOR CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1446.670...
48 CFR 1446.670 - Inspection, receiving and acceptance reports.
Code of Federal Regulations, 2010 CFR
2010-10-01
... each commercial shipping document or packing list, whether by manual or electronic means, for supplies... INTERIOR CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1446.670...
48 CFR 1446.670 - Inspection, receiving and acceptance reports.
Code of Federal Regulations, 2013 CFR
2013-10-01
... each commercial shipping document or packing list, whether by manual or electronic means, for supplies... INTERIOR CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1446.670...
48 CFR 1446.670 - Inspection, receiving and acceptance reports.
Code of Federal Regulations, 2011 CFR
2011-10-01
... each commercial shipping document or packing list, whether by manual or electronic means, for supplies... INTERIOR CONTRACT MANAGEMENT QUALITY ASSURANCE Material Inspection and Receiving Reports 1446.670...
41 CFR 302-3.213 - What allowances will I receive for tour renewal travel?
Code of Federal Regulations, 2011 CFR
2011-07-01
... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What allowances will I receive for tour renewal travel? 302-3.213 Section 302-3.213 Public Contracts and Property Management... SPECIFIC TYPE Types of Transfers Overseas Tour Renewal Agreement § 302-3.213 What allowances will I receive...
41 CFR 302-3.213 - What allowances will I receive for tour renewal travel?
Code of Federal Regulations, 2014 CFR
2014-07-01
... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What allowances will I receive for tour renewal travel? 302-3.213 Section 302-3.213 Public Contracts and Property Management... SPECIFIC TYPE Types of Transfers Overseas Tour Renewal Agreement § 302-3.213 What allowances will I receive...
41 CFR 302-3.213 - What allowances will I receive for tour renewal travel?
Code of Federal Regulations, 2013 CFR
2013-07-01
... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What allowances will I receive for tour renewal travel? 302-3.213 Section 302-3.213 Public Contracts and Property Management... SPECIFIC TYPE Types of Transfers Overseas Tour Renewal Agreement § 302-3.213 What allowances will I receive...
41 CFR 302-3.213 - What allowances will I receive for tour renewal travel?
Code of Federal Regulations, 2012 CFR
2012-07-01
... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What allowances will I receive for tour renewal travel? 302-3.213 Section 302-3.213 Public Contracts and Property Management... SPECIFIC TYPE Types of Transfers Overseas Tour Renewal Agreement § 302-3.213 What allowances will I receive...
41 CFR 302-3.213 - What allowances will I receive for tour renewal travel?
Code of Federal Regulations, 2010 CFR
2010-07-01
... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What allowances will I receive for tour renewal travel? 302-3.213 Section 302-3.213 Public Contracts and Property Management... SPECIFIC TYPE Types of Transfers Overseas Tour Renewal Agreement § 302-3.213 What allowances will I receive...
Accounting principles, reporting rules, and payment practices.
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.
Educating perioperative managers about materials and financial management.
Davis, Eric
2005-04-01
One of the most resource intensive areas in many hospitals is the OR, which often accounts for more than 50% of a hospital's materials management budget. Surgical services managers often have no formal training in materials and financial management, but they are held accountable for one of the most costly clinical areas in the hospital. A program proposed for Navy perioperative nurse managers is a five-day course that covers the basics of Navy medical materials and financial management as they apply to the OR. Application strategies for the civilian sector also are discussed.
Performance Management: The Neglected Imperative of Accountability Systems in Education
ERIC Educational Resources Information Center
Mosoge, M. J.; Pilane, M. W.
2014-01-01
The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS). The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the…
Manpower Goals Planning and Accountability. Research Report 34.
ERIC Educational Resources Information Center
Niehaus, R. J.; Nitterhouse, D.
Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order…
50 CFR 648.143 - Black sea bass Accountability Measures.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 50 Wildlife and Fisheries 12 2014-10-01 2014-10-01 false Black sea bass Accountability Measures... Management Measures for the Black Sea Bass Fishery § 648.143 Black sea bass Accountability Measures. (a... based on dealer reports, state data, and other available information. All black sea bass landed for sale...
50 CFR 648.143 - Black sea bass Accountability Measures.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 50 Wildlife and Fisheries 12 2013-10-01 2013-10-01 false Black sea bass Accountability Measures... Management Measures for the Black Sea Bass Fishery § 648.143 Black sea bass Accountability Measures. (a... based on dealer reports, state data, and other available information. All black sea bass landed for sale...
50 CFR 648.143 - Black sea bass Accountability Measures.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 50 Wildlife and Fisheries 12 2012-10-01 2012-10-01 false Black sea bass Accountability Measures... Management Measures for the Black Sea Bass Fishery § 648.143 Black sea bass Accountability Measures. (a... based on dealer reports, state data, and other available information. All black sea bass landed for sale...
25 CFR 163.35 - Indian forest land assistance account.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 25 Indians 1 2012-04-01 2011-04-01 true Indian forest land assistance account. 163.35 Section 163.35 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.35 Indian forest land assistance account. (a) At the...
25 CFR 163.35 - Indian forest land assistance account.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 25 Indians 1 2011-04-01 2011-04-01 false Indian forest land assistance account. 163.35 Section 163.35 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.35 Indian forest land assistance account. (a) At the...
25 CFR 163.35 - Indian forest land assistance account.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Indian forest land assistance account. 163.35 Section 163.35 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.35 Indian forest land assistance account. (a) At the...
25 CFR 163.35 - Indian forest land assistance account.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 25 Indians 1 2013-04-01 2013-04-01 false Indian forest land assistance account. 163.35 Section 163.35 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.35 Indian forest land assistance account. (a) At the...
SARS: Safeguards Accounting and Reporting Software
NASA Astrophysics Data System (ADS)
Mohammedi, B.; Saadi, S.; Ait-Mohamed, S.
In order to satisfy the requirements of the SSAC (State System for Accounting and Control of nuclear materials), for recording and reporting objectives; this computer program comes to bridge the gape between nuclear facilities operators and national inspection verifying records and delivering reports. The SARS maintains and generates at-facility safeguards accounting records and generates International Atomic Energy Agency (IAEA) safeguards reports based on accounting data input by the user at any nuclear facility. A database structure is built and BORLAND DELPHI programming language has been used. The software is designed to be user-friendly, to make extensive and flexible management of menus and graphs. SARS functions include basic physical inventory tacking, transaction histories and reporting. Access controls are made by different passwords.
Neighbors, Charles J.; Kuerbis, Alexis; Riordan, Annette; Blanchard, Kimberly A.; McVeigh, Katharine H.; Morgan, Thomas J.; McCrady, Barbara
2009-01-01
Objective. We examined abstinence rates among substance-dependent women receiving Temporary Assistance for Needy Families (TANF) in intensive case management (ICM) over 24 months and whether ICM yielded significantly better employment outcomes compared with a screen-and-refer program (i.e., usual care). Methods. Substance-dependent (n = 302) and non–substance dependent (n = 150) TANF applicants in Essex County, New Jersey, were recruited. We randomly assigned substance-dependent women to ICM or usual care. We interviewed all women at 3, 9, 15, and 24 months. Results. Abstinence rates were higher for the ICM group than for the usual care group through 24 months of follow-up (odds ratio [OR] = 2.11; 95% confidence interval [CI] = 1.36, 3.29). A statistically significant interaction between time and group on number of days employed indicated that the rate of improvement over time in employment was greater for the ICM group than for the usual care group (incidence rate ratio = 1.03; 95% CI = 1.02, 1.04). Additionally, there were greater odds of being employed full time for those in the ICM group (OR = 1.68; 95% CI = 1.12, 2.51). Conclusions. ICM is a promising intervention for managing substance dependence among women receiving TANF and for improving employment rates among this vulnerable population. PMID:19059855
1989-01-01
This Madagascar Order creates a Renewable Financing Account to finance the activities of the Management and Protection of Forests project. The Account is to pay the expenses of the project in sums set out in the Order for the various parts of the project. Further provisions of the Decree describe the duties of the manager of the Account.
26 CFR 1.751-1 - Unrealized receivables and inventory items.
Code of Federal Regulations, 2010 CFR
2010-04-01
... potential gain from franchises, trademarks, or trade names referred to in section 1253(a). With respect to... as buying these properties, it has a new cost basis for the inventory and accounts receivable... depreciable property. Since, under section 751(b), the partnership is treated as buying this property from C...
Performance outlook of the SCRAP receiver
NASA Astrophysics Data System (ADS)
Lubkoll, Matti; von Backström, Theodor W.; Harms, Thomas M.
2016-05-01
A combined cycle (CC) concentrating solar power (CSP) plant provides significant potential to achieve an efficiency increase and an electricity cost reduction compared to current single-cycle plants. A CC CSP system requires a receiver technology capable of effectively transferring heat from concentrated solar irradiation to a pressurized air stream of a gas turbine. The small number of pressurized air receivers demonstrated to date have practical limitations, when operating at high temperatures and pressures. As yet, a robust, scalable and efficient system has to be developed and commercialized. A novel receiver system, the Spiky Central Receiver Air Pre-heater (SCRAP) concept has been proposed to comply with these requirements. The SCRAP system is conceived as a solution for an efficient and robust pressurized air receiver that could be implemented in CC CSP concepts or standalone solar Brayton cycles without a bottoming Rankine cycle. The presented work expands on previous publications on the thermal modeling of the receiver system. Based on the analysis of a single heat transfer element (spike), predictions for its thermal performance can be made. To this end the existing thermal model was improved by heat transfer characteristics for the jet impingement region of the spike tip as well as heat transfer models simulating the interaction with ambient. While the jet impingement cooling effect was simulated employing a commercial CFD code, the ambient heat transfer model was based on simplifying assumptions in order to employ empirical and analytical equations. The thermal efficiency of a spike under design conditions (flux 1.0 MW/m2, air outlet temperature just below 800 °C) was calculated at approximately 80 %, where convective heat losses account for 16.2 % of the absorbed radiation and radiative heat losses for a lower 2.9 %. This effect is due to peak surface temperatures occurring at the root of the spikes. It can thus be concluded that the geometric
Greenhouse Gas Emission Accounting and Management of Low-Carbon Community
Song, Dan; Su, Meirong; Yang, Jin; Chen, Bin
2012-01-01
As the major source of greenhouse gas (GHG) emission, cities have been under tremendous pressure of energy conservation and emission reduction for decades. Community is the main unit of urban housing, public facilities, transportation, and other properties of city's land use. The construction of low-carbon community is an important pathway to realize carbon emission mitigation in the context of rapid urbanization. Therefore, an efficient carbon accounting framework should be proposed for CO2 emissions mitigation at a subcity level. Based on life-cycle analysis (LCA), a three-tier accounting framework for the carbon emissions of the community is put forward, including emissions from direct fossil fuel combustion, purchased energy (electricity, heat, and water), and supply chain emissions embodied in the consumption of goods. By compiling a detailed CO2 emission inventory, the magnitude of carbon emissions and the mitigation potential in a typical high-quality community in Beijing are quantified within the accounting framework proposed. Results show that emissions from supply chain emissions embodied in the consumption of goods cannot be ignored. Specific suggestions are also provided for the urban decision makers to achieve the optimal resource allocation and further promotion of low-carbon communities. PMID:23251104
Greenhouse gas emission accounting and management of low-carbon community.
Song, Dan; Su, Meirong; Yang, Jin; Chen, Bin
2012-01-01
As the major source of greenhouse gas (GHG) emission, cities have been under tremendous pressure of energy conservation and emission reduction for decades. Community is the main unit of urban housing, public facilities, transportation, and other properties of city's land use. The construction of low-carbon community is an important pathway to realize carbon emission mitigation in the context of rapid urbanization. Therefore, an efficient carbon accounting framework should be proposed for CO₂ emissions mitigation at a subcity level. Based on life-cycle analysis (LCA), a three-tier accounting framework for the carbon emissions of the community is put forward, including emissions from direct fossil fuel combustion, purchased energy (electricity, heat, and water), and supply chain emissions embodied in the consumption of goods. By compiling a detailed CO₂ emission inventory, the magnitude of carbon emissions and the mitigation potential in a typical high-quality community in Beijing are quantified within the accounting framework proposed. Results show that emissions from supply chain emissions embodied in the consumption of goods cannot be ignored. Specific suggestions are also provided for the urban decision makers to achieve the optimal resource allocation and further promotion of low-carbon communities.
NASA Astrophysics Data System (ADS)
Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.
2012-11-01
Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.
Rundall, Thomas G; Wu, Frances M; Lewis, Valerie A; Schoenherr, Karen E; Shortell, Stephen M
2016-01-01
The accountable care organization (ACO) is a new type of health care organization incentivized to improve quality of care, improve population health, and reduce the cost of care. An ACO's success in meeting these objectives depends greatly upon its ability to improve patient care management. Numerous studies have found relational coordination to be positively associated with key measures of organizational performance in health care organizations, including quality and efficiency. The purpose of this paper is twofold: (a) identify the extent to which ACO leaders are aware of the dimensions of relational coordination, and (b) identify the ways these leaders believe the dimensions influenced care management practices in their organization. We performed content analysis of interviews with managerial and clinical leaders from a diverse group of 11 ACOs to assess awareness of relational coordination and identify the ways that dimensions of relational coordination were perceived to influence development of care management practices. ACO leaders mentioned four relational coordination dimensions: shared goals, frequency of communication, timeliness of communication, and problem solving communication. Three dimensions - shared knowledge of team members' tasks, mutual respect, and accuracy of communication - were not mentioned. Our analysis identified numerous ways leaders believed the four mentioned dimensions contributed to the development of care management, including contributions to standardization of care, patient engagement, coordination of care, and care planning. We propose two hypotheses for future research on relational coordination and care management. If relational coordination is to have a beneficial influence on ACO performance, organizational leaders must become more aware of relational coordination and its various dimensions and become cognizant of relational coordination's influence on care management in their ACO. We suggest a number of means by which ACO
The Issue of Teacher Accountability: A South Australian Perspective
ERIC Educational Resources Information Center
Naidu, Sham
2011-01-01
In this article, the author critiques the notion of accountability in teachers' work. It serves to place in context the rationale and introduction of accountability mechanisms, such as the performance management policy, as implemented in South Australian public education. Further, it serves to illustrate what MacPherson (1998, p. 4) describes as…
36 CFR 1202.66 - How does NARA keep account of disclosures?
Code of Federal Regulations, 2010 CFR
2010-07-01
...(a) and (b)), NARA keeps an accurate accounting of each disclosure and retains it for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting includes the: (1... or agency to which the disclosure is made. (b) The system manager also maintains with the accounting...
Ethical Issues in Volunteer Management and Accountability.
ERIC Educational Resources Information Center
Netting, F. Ellen
1987-01-01
Examines the ethical issues surrounding President Reagan's directive to "Go back to the voluntary sector." Discusses trends which currently affect ethical issues of managing volunteer agencies/programs. Recommends proactive steps to be taken in developing the potential of voluntary organizations, identifying organizations' bases of support,…
Independent evaluation: insights from public accounting.
Brown, Abigail B; Klerman, Jacob Alex
2012-06-01
Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.
A New Look at Accountability for Your Sales Organization
ERIC Educational Resources Information Center
Chabot, Daniel
1976-01-01
The problem of increasing costs in acquiring sales can be met by training salespeople to become more effective and productive. An accountability system for salespeople and sales managers is presented based on the return on investment management formula, a combination which considers responsibilities, objectives, and indicators. (EC)
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2010 CFR
2010-07-01
... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...
To, Masako; Tajima, Makoto; Ogawa, Cyuhei; Otomo, Mamoru; Suzuki, Naohito; Sano, Yasuyuki
2002-01-01
Stimulation to bronchial mucosa is one of the major risk factor of asthma attack. When patients receive surgical intervention and general anesthesia, they are always exposed to stimulation to bronchial mucosa. Prevention method of bronchial asthma attack during surgical intervention is not established yet. We investigated that clinical course of patients with bronchial asthma who received general anesthesia and surgical intervention. Seventy-six patients with bronchial asthma were received general anesthesia and surgical intervention from 1993 to 1998. Twenty-four patients were mild asthmatic patients, 39 were moderate asthmatic patients and 13 were severe asthmatic patients. Preoperative treatment for preventing asthma attack was as follows; Eight patients were given intravenous infusion of aminophylline before operation. Fifty-two patients were given intravenous infusion of aminophylline and hydrocortisone before operation. Three patients were given intravenous infusion of hydrocortisone for consecutive 3 days before operation. Thirteen patients were given no treatment for preventing asthma attack. One patient was suffered from asthma attack during operation. She was given no preventing treatment for asthma attack before operation. Three patients were suffered from asthma attack after operation. No wound dehiscence was observed in all patients. To prevent asthma attack during operation, intravenous infusion of steroid before operation is recommended, when patients with asthma receive general anesthesia and surgical intervention.