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Sample records for public company accounting

  1. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting... AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight... consideration and approval of the budget and the accounting support fee for the Public Company...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  3. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Public Company Accounting... SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES Public Company Accounting Oversight Board (Regulation P) § 202.190 Public Company Accounting Oversight Board budget approval process. (a) Purpose....

  5. 17 CFR 202.190 - Public Company Accounting Oversight Board budget approval process.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

    ... December 23, 2010. I. Introduction On September 15, 2010, the Public Company Accounting Oversight Board... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards..., 2010. \\1\\ See Release No. 34-62919 (September 15, 2010) [75 FR 59332 (September 27, 2010)]. The...

  7. 76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim..., 2011, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the.... 34-64814 (Jul. 6, 2011) [76 FR 40961 (Jul. 12, 2011)]. II. Discussion Section 982 of the...

  8. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among...

  9. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... December 22, 2009.\\3\\ \\2\\ 17 CFR 202.190. See Release No. 33-8724 (July 18, 2006) [71 FR 41998 (July 24... Release No. 63526/December 10, 2010] Order Approving Public Company Accounting Oversight Board...-Oxley Act of 2002 \\1\\ (the ``Sarbanes-Oxley Act'') established the Public Company Accounting...

  10. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight....401(e) or upon its own motion. (d) Certification of the record; service of the index. Within...

  11. 77 FR 57407 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ... September 17, 2012 Part IV Securities and Exchange Commission Public Company Accounting Oversight Board... / Monday, September 17, 2012 / Notices#0;#0; ] SECURITIES AND EXCHANGE COMMISSION Public Company Accounting... with the Securities and Exchange Commission (the ``Commission'' or ``SEC'') the proposed...

  12. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ...) of the Sarbanes-Oxley Act, the Financial Accounting Standards Board (``FASB'') accounting support fee... other financial statement certified by a registered public accounting firm. See Sections 110(3) and (4... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules...

  13. 76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION [Release No. 34-64814; File No. PCAOB-2011-01) Public Company Accounting Oversight Board; Notice...''), notice is hereby given that on June 21, 2011, the Public Company Accounting Oversight Board (the ``Board... compliance of registered public accounting firms and their associated persons with the Act, the Board's...

  14. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    .... \\1\\ See SEC Release No. 34-61032 (November 19, 2009); 74 FR 61722 (November 25, 2009). II... required in those countries. See SEC Release No. 34-61212 (December 22, 2009); 74 FR 68875 (December 29... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board...

  15. 78 FR 68911 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... From the Federal Register Online via the Government Publishing Office ] Vol. 78 Friday, No. 221 November 15, 2013 Part II Securities and Exchange Commission Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and...

  16. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ... From the Federal Register Online via the Government Publishing Office ] Part II Securities and Exchange Commission Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Related Amendments to PCAOB Standards; Notice #0;#0;Federal Register...

  17. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

    ... Commission. Staff from the Commission's Offices of the Chief Accountant and Financial Management dedicated a...; reviewed the PCAOB's estimates of 2012 actual spending; and attended several meetings with management and... Commission understands that the Office of Management and Budget (``OMB'') has determined the 2013 budget...

  18. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... preceding the date the issuer accounting support fee is calculated, and (C) Small Business Investment... Section 8 of the Investment Company Act or has elected to be regulated as a business development company... elected to be regulated as business development companies pursuant to Section 54 of the Investment...

  19. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-21

    ...-making authority and responsibility to oversee the accounting and financial reporting processes of the... reporting; Information related to significant unusual transactions, including the business rationale for... implications for their financial reporting.\\35\\ \\34\\ See 77 FR 57448. \\35\\ See 77 FR. 57447. The PCAOB's...

  20. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.234 Section 256.234 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.234 Accounts payable...

  1. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  2. 17 CFR 256.146 - Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. 256.146 Section 256.146 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.146...

  3. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  4. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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... service company operating, or organized specifically to operate, within a holding company system for...

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  7. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  9. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  10. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  11. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  12. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  13. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  14. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  15. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  16. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  17. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  18. 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)

  19. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  20. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  1. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  2. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  3. 18 CFR 367.1010 - Account 101, Service company property.

    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 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  4. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND... Accounts is not applicable to gas or electric utility companies; or companies primarily engaged (1)...

  5. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  6. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  7. 12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., Public Law 107-204, 116 Stat. 745 (2002) (Sarbanes-Oxley Act), and developed by the Public Company... thereunder, or any other law; (6) Has been removed, suspended, or debarred from practice before any federal... against an accounting firm under this section, the FDIC may consider, for example: (1) The gravity,...

  8. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    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 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  9. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    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 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  10. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.7, Losses from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...

  11. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.6, Gains from disposition of service company plant. 367.4116 Section 367.4116 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...

  12. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458, Services rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT...

  13. Taking an oil and gas company public

    SciTech Connect

    Wesneski, L.E.

    1981-01-01

    The increasing capital requirements in the energy industry have led a number of private, independent oil and gas companies to turn to the public market as a source for funding future growth. The principal asset of many of these companies, and often the primary determinant of value in the public market, is the firm's oil and gas reserves. Estimates of hydrocarbon reserves are usually based on studies and reports prepared by independent petroleum engineers. Although they play a key role in taking a company public, petroleum engineers usually do not get exposed to the entire process. THe purpose of this paper is to provide an overview of the process of taking a company public and to clarify the petroleum engineer's role in the process.

  14. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  15. Publicly Traded Ed. Companies Are Rare

    ERIC Educational Resources Information Center

    Flanigan, Robin L.

    2012-01-01

    K12 Inc., the nation's largest provider of online precollegiate education, was launched in 2000 and went public seven years later after raising about $140 million in revenue. Like other companies, it moved from being privately held to being publicly traded to raise more money quickly, increase brand awareness, and accelerate business goals. The…

  16. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  17. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  19. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  20. Connecting Accounting and Communication: A Survey of Public Accounting Firms.

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

    Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

  1. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or deficiency on servicing non-associate utility companies. 367.4584 Section 367.4584 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts §...

  2. 47 CFR 36.372 - Marketing-Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Marketing-Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies). 36.372 Section 36.372 Telecommunication... Expenses § 36.372 Marketing—Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class...

  3. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  4. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    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 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  5. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  6. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  7. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  8. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  9. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    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 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  10. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  11. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  12. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  13. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.4, Excess or deficiency on servicing non-associate utility companies. 367.4584 Section 367.4584 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  14. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND... not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must...

  15. Public Anthropology as Public Pedagogy: An Autobiographical Account

    ERIC Educational Resources Information Center

    Beck, Sam

    2011-01-01

    This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

  16. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  17. Engineering Accountability for Results into Public Education.

    ERIC Educational Resources Information Center

    Lessinger, Leon

    "Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

  18. The Public's View of Newspaper Accountability.

    ERIC Educational Resources Information Center

    Bernstein, James M.

    A study was conducted to determine how readers regard the accountability of newspapers that employ ombudsmen. Subjects were 393 readers of Kentucky's "Louisville Times" and "Courier Journal." Both papers, the first American papers to hire ombudsmen, publicize the existence of the ombudsman in a daily column, and from 1974 to 1981, the "Times"…

  19. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  20. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  1. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  2. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  3. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  4. 17 CFR 250.93 - Accounts and records of mutual and subsidiary service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subsidiary service companies. Every mutual service company and every company whose organization and conduct... prescribed in 17 CFR part 257, and shall keep no other records with respect to the same subject matter except... accounts which are not inconsistent with the accounts required by the Uniform System of Accounts (17...

  5. Disclosure obligations of the newly public healthcare company: practical strategies for the company and its counsel.

    PubMed

    Horton, W W; McFadden, F H

    1999-01-01

    Founders of healthcare companies, like entrepreneurs in general, dream of the opportunity to take their companies public. The benefits flowing from access to the public markets, however, carry with them additional responsibilities that are enforceable both by the regulatory authorities and the well-organized plaintiffs' securities bar. The authors of this Article provide the newly public company and its counsel extensive guidance for the navigation of this regulatory maze. PMID:10569844

  6. 17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... utility companies from the definition of subsidiary companies of holding companies. 250.12 Section 250.12... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Registration and General Exemptions § 250.12 Exemption of certain public utility companies from the definition of subsidiary companies of......

  7. 18 CFR 367.4117 - Account 411.7, Losses from disposition of service company plant.

    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 411.7, Losses from disposition of service company plant. 367.4117 Section 367.4117 Conservation of Power and Water... § 367.4117 Account 411.7, Losses from disposition of service company plant. (a) The service company...

  8. 18 CFR 367.4116 - Account 411.6, Gains from disposition of service company plant.

    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 411.6, Gains from disposition of service company plant. 367.4116 Section 367.4116 Conservation of Power and Water... § 367.4116 Account 411.6, Gains from disposition of service company plant. (a) The service company...

  9. Turn public problems to private account.

    PubMed

    Rockefeller, Rodman C

    2003-08-01

    Many managers face increasing calls to invest corporate resources in charitable causes. How should executives balance a firm's very real economic imperative to maximize profitability with its hypothetical moral imperative to improve society? To provide one answer, the author draws on his experience as president of an economic-development company, IBEC. Viewing profit as "an essential discipline and measure of economic success" but not "the sole corporate goal," the company actively invested in social programs that met four criteria: they served a need of the local population; they required innovative approaches; they made sense on economic grounds; and they respected the social norms of the community. Such civic-minded efforts, the author argues in this prescient 1971 article, not only improve people's lives but also create the foundation for more affluent and dynamic markets--markets that ultimately produce greater profits for business. For example, one of IBEC's earliest ventures was directed toward solving Venezuela's problems in retail food marketing. Many important items were unavailable at the small stores where people shopped. So in 1949, working with local partners, IBEC opened a supermarket. Supermarkets soon changed the food-buying habits of the nation, and the initiative helped alter patterns of food distribution and created the reliable demand needed to establish a host of local suppliers. Return on IBEC's investment, and that of its local partners, was most satisfactory, the author reports. The road to meeting a public need-especially a major one--is rarely easy, the author says. But if management sizes up the need well, there is a good chance its new venture will survive under adversity. PMID:12884673

  10. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or licensed by a regulatory authority of a State or other political... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant....

  11. Public accountability and sunshine healthcare regulation.

    PubMed

    Nunes, Rui; Brandão, Cristina; Rego, Guilhermina

    2011-12-01

    The lack of economic sustainability of most healthcare systems and a higher demand for quality and safety has contributed to the development of regulation as a decisive factor for modernisation, innovation and competitiveness in the health sector. The aim of this paper is to determine the importance of the principle of public accountability in healthcare regulation, stressing the fact that sunshine regulation-as a direct and transparent control over health activities-is vital for an effective regulatory activity, for an appropriate supervision of the different agents, to avoid quality shading problems and for healthy competition in this sector. Methodologically, the authors depart from Kieran Walshe's regulatory theory that foresees healthcare regulation as an instrument of performance improvement and they articulate this theory with the different regulatory strategies. The authors conclude that sunshine regulation takes on a special relevance as, by promoting publicity of the performance indicators, it contributes directly and indirectly to an overall improvement of the healthcare services, namely in countries were citizens are more critical with regard to the overall performance of the system. Indeed, sunshine regulation contributes to the achievement of high levels of transparency, which are fundamental to overcoming some of the market failures that are inevitable in the transformation of a vertical and integrated public system into a decentralised network where entrepreneurialism appears to be the predominant culture. PMID:21052847

  12. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  13. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  14. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  15. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    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 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  16. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  17. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4580 Account 458,...

  18. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4580 Account 458,...

  19. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4580 Account 458,...

  20. 18 CFR 367.4580 - Account 458, Services rendered to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rendered to non-associate companies. 367.4580 Section 367.4580 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Operating Revenue Chart of Accounts § 367.4580 Account 458,...

  1. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    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 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  2. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  3. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  4. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  5. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    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 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  6. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  7. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  8. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  9. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  10. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  11. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.4, Excess... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM...

  12. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    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 458.4, Excess... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM...

  13. 18 CFR 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.4, Excess... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM...

  14. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  15. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  16. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  17. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  18. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Qualification of public accountant. 563c.3 Section 563c.3 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY ACCOUNTING... CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or...

  19. 17 CFR 270.27d-2 - Insurance company undertaking in lieu of segregated trust account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Insurance company undertaking....27d-2 Insurance company undertaking in lieu of segregated trust account. (a) Any depositor of or... company (as defined in section 2(a)(17) of the Act) undertakes in writing to guarantee the performance...

  20. 17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment companies with bank custodians. 270.17f-3 Section 270.17f-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.17f-3 Free cash accounts for investment companies with bank custodians. No registered...

  1. 17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment companies with bank custodians. 270.17f-3 Section 270.17f-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.17f-3 Free cash accounts for investment companies with bank custodians. No registered...

  2. 17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment companies with bank custodians. 270.17f-3 Section 270.17f-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.17f-3 Free cash accounts for investment companies with bank custodians. No registered...

  3. 17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment companies with bank custodians. 270.17f-3 Section 270.17f-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.17f-3 Free cash accounts for investment companies with bank custodians. No registered...

  4. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in 17 CFR part 257. (c) Nothing in this section shall relieve any company subject thereto from..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act § 366.21 Accounts and records of holding companies. (a)...

  5. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in 17 CFR part 257. (c) Nothing in this section shall relieve any company subject thereto from..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act § 366.21 Accounts and records of holding companies. (a)...

  6. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in 17 CFR part 257. (c) Nothing in this section shall relieve any company subject thereto from..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act § 366.21 Accounts and records of holding companies. (a)...

  7. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in 17 CFR part 257. (c) Nothing in this section shall relieve any company subject thereto from..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act § 366.21 Accounts and records of holding companies. (a)...

  8. 18 CFR 366.21 - Accounts and records of holding companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in 17 CFR part 257. (c) Nothing in this section shall relieve any company subject thereto from..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act § 366.21 Accounts and records of holding companies. (a)...

  9. 17 CFR 270.17f-3 - Free cash accounts for investment companies with bank custodians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Free cash accounts for....17f-3 Free cash accounts for investment companies with bank custodians. No registered investment company having a bank custodian shall hold free cash except, upon resolution of its board or directors,...

  10. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... Section 621.4 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING... annually, have its financial statements audited by a qualified public accountant in accordance...

  11. What Is the Value of Public School Accountability?

    ERIC Educational Resources Information Center

    Gunzenhauser, Michael G.; Hyde, Andrea M.

    2007-01-01

    In this review essay, Michael Gunzenhauser and Andrea Hyde consider three recent edited collections that address the potential value of public school accountability policy: Kenneth Sirotnik's Holding Accountability Accountable: What Ought to Matter in Public Education; Martin Carnoy, Richard Elmore, and Leslie Santee Siskin's The New…

  12. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... companies); Basic area revenue—Account 5001 (Class A telephone companies). (a) Local private line revenues from broadcast program transmission audio services and broadcast program transmission video...

  13. What Does It Mean to Be Accountable? Dimensions and Implications of Higher Education's Public Accountability

    ERIC Educational Resources Information Center

    Zumeta, William M.

    2011-01-01

    This ASHE presidential address considers the meaning of higher education's public accountability in the U.S. context. American higher education has always been publicly accountable in some sense, but the forms and expectations associated with accountability have changed significantly from colonial times to the present. The address traces the…

  14. Environmental accounting and reporting of energy utility companies. Research notes

    SciTech Connect

    Heiskanen, E.; Heininen, M.; Heurlin, E.; Lovio, R.; Paenkaelaeinen, M.

    1997-09-01

    The research note consists of articles written by a number of authors. The aim of the articles is to describe general development trends of environmental accounting and reporting from the point of view of the energy sector.

  15. U.S. Accounting Education: Misalignment with the Needs of Small and Medium Companies

    ERIC Educational Resources Information Center

    Burke, Megan M.; Gandolfi, William R.

    2014-01-01

    This study looks to answer the question, "Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?" This investigation surveys CPAs…

  16. Mississippi Public School Accountability Standards, 2001.

    ERIC Educational Resources Information Center

    Mississippi State Dept. of Education, Jackson.

    This report provides a detailed overview of public-school accreditation in Mississippi. It opens with a short history of accreditation, which began in the 1890s. Early efforts were organized around the University of Mississippi, which had formulated programs of study that would prepare high-school students for college. These efforts evolved into a…

  17. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independence standards, the independent public accountant must comply with the more restrictive rule. (g) Peer... under this part, the independent public accountant must have received a peer review, or be enrolled in a peer review program, that meets acceptable guidelines. Acceptable peer reviews include peer...

  18. Accountability in Ontario's Public Colleges: A Discussion Paper. ACAATO Document

    ERIC Educational Resources Information Center

    Hook, Richard

    2012-01-01

    Accountability, "the extent to which one must answer to higher authority for one's actions" (Shafritz & Russell, 2000, p. 343), is a critical part of corporate and democratic life. In public institutions, sound accountability processes assure those in executive, governance, audit and "elected official" roles that public resources are being…

  19. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  20. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  1. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  2. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  3. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  4. Retractions of scientific publications: responsibility and accountability

    PubMed Central

    Katavić, Vedran

    2014-01-01

    This evidence-based opinion piece gives a short overview of the increase in retractions of publications in scientific journals and discusses various reasons for that increase. Also discussed are some of the recent prominent cases of scientific misconduct, the number of authors with multiple retractions, and problems with reproducibility of published research. Finally, some of the effects of faulty research on science and society, as well as possible solutions are discussed. PMID:24969915

  5. 17 CFR 250.27 - Classification of accounts prescribed for utility companies not already subject thereto.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY... companies by the Federal Energy Regulatory Commission or, and insofar as it is a gas utility company, in the... and Exchange Commission as the “Commission” thereby designated....

  6. 17 CFR 250.27 - Classification of accounts prescribed for utility companies not already subject thereto.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY... companies by the Federal Energy Regulatory Commission or, and insofar as it is a gas utility company, in the... and Exchange Commission as the “Commission” thereby designated....

  7. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto from...'s Uniform System of Accounts in 17 CFR part 256. (3) Nothing in this section shall relieve any..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005,...

  8. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto from...'s Uniform System of Accounts in 17 CFR part 256. (3) Nothing in this section shall relieve any..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005,...

  9. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto from...'s Uniform System of Accounts in 17 CFR part 256. (3) Nothing in this section shall relieve any..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005,...

  10. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto from...'s Uniform System of Accounts in 17 CFR part 256. (3) Nothing in this section shall relieve any..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005,...

  11. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR part 257. (3) Nothing in this section shall relieve any service company subject thereto from...'s Uniform System of Accounts in 17 CFR part 256. (3) Nothing in this section shall relieve any..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005,...

  12. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC... company can furnish full information with respect to the amounts included herein. Income and...

  13. Public Utility Holding Company Act of 1935: 1935-1992

    EIA Publications

    1993-01-01

    This report provides an economic and legislative history and analysis of the Public Utilities Holding Company Act (PUHCA) of 1935. This Act was substantially amended for the first time in 1992 by passage of the Energy Policy Act (EPACT). The report also includes a discussion of the issues which led to the amendment of PUHCA and projections of the impact of these changes on the electric industry.

  14. Climate, Companies, and Public Policy: How Transparent Is the Private Sector in Reporting Climate Policy Influence?

    NASA Astrophysics Data System (ADS)

    Goldman, G. T.; Carlson, C.

    2014-12-01

    To enact effective policies to address climate change, decision makers need both scientific and political support. One major barrier to U.S. climate policy enactment has been the opposition of private sector actors to proposed policies and to climate science itself. Increasingly, the public and investors are holding companies accountable for their actions around climate change—including political activies, affiliations with trade groups, and involvement with climate science. However, this accountability is inhibited by the prominent role that trade associations have played in climate policy debates in recent years. The opaque nature of such groups is problematic, as it inhibits the public from understanding who is obstructing progress on addressing climate change, and in some cases, impedes the public's climate literacy. Voluntary climate reporting can yield some information on companies' climate engagement and demonstrates the need for greater transparency in corporate political activities around climate change. We analyze CDP climate reporting data from 1,824 companies to assess the degree to which corporate actors disclosed their political influence on climate policies through their trade associations. Results demonstrate the limitations of voluntary reporting and the extent to which companies utilize their trade associations to influence climate change policy debates without being held accountable for these positions. Notably, many companies failed to acknowledge their board seat on trade groups with significant climate policy engagement. Of those that did acknowledge their board membership, some claimed not to agree with their trade associations' positions on climate change. These results raise questions about who trade groups are representing when they challenge the science or obstruct policies to address climate change. Recommendations for overcoming this barrier to informed decision making to address climate change will be discussed.

  15. Good Publication Practice for Communicating Company-Sponsored Medical Research: GPP3.

    PubMed

    Battisti, Wendy P; Wager, Elizabeth; Baltzer, Lise; Bridges, Dan; Cairns, Angela; Carswell, Christopher I; Citrome, Leslie; Gurr, James A; Mooney, LaVerne A; Moore, B Jane; Peña, Teresa; Sanes-Miller, Carol H; Veitch, Keith; Woolley, Karen L; Yarker, Yvonne E

    2015-09-15

    This updated Good Publication Practice (GPP) guideline, known as GPP3, builds on earlier versions and provides recommendations for individuals and organizations that contribute to the publication of research results sponsored or supported by pharmaceutical, medical device, diagnostics, and biotechnology companies. The recommendations are designed to help individuals and organizations maintain ethical and transparent publication practices and comply with legal and regulatory requirements. These recommendations cover publications in peer-reviewed journals and presentations (oral or poster) at scientific congresses. The International Society for Medical Publication Professionals invited more than 3000 professionals worldwide to apply for a position on the steering committee, or as a reviewer, for this guideline. The GPP2 authors reviewed all applications (n = 241) and assembled an 18-member steering committee that represented 7 countries and a diversity of publication professions and institutions. From the 174 selected reviewers, 94 sent comments on the second draft, which steering committee members incorporated after discussion and consensus. The resulting guideline includes new sections (Principles of Good Publication Practice for Company-Sponsored Medical Research, Data Sharing, Studies That Should Be Published, and Plagiarism), expands guidance on the International Committee of Medical Journal Editors' authorship criteria and common authorship issues, improves clarity on appropriate author payment and reimbursement, and expands information on the role of medical writers. By following good publication practices (including GPP3), individuals and organizations will show integrity; accountability; and responsibility for accurate, complete, and transparent reporting in their publications and presentations. PMID:26259067

  16. Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation

    ERIC Educational Resources Information Center

    Wen, Lei; Hao, Qian; Bu, Danlu

    2015-01-01

    Based on the theory of planned behavior [Ajzen, I. (1991). "The theory of planned behavior." "Organizational Behavior and Human Decision Processes," 50(2), 179-211], we examine the factors influencing the decisions of accounting students in China concerning the certified public accountant (CPA) designation. Surveying 288…

  17. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Removal, suspension, or debarment of independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY PRACTICE BEFORE THE OFFICE § 513.8 Removal, suspension, or debarment of...

  18. District of Columbia Public Schools State Accountability Plan. Consolidated State Application Accountability Workbook. Revised

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

    The State Accountability Plan submitted on May 1, 2003 and revised on June 3, 2003 details the proposed policies and procedures relating to the District of Columbia Public Schools State Education Agency (DCPS-SEA) Assessment and Accountability Policy. It includes the development, implementation and monitoring of a comprehensive accountability…

  19. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  20. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  1. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  2. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  3. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  4. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  5. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  6. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  7. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  8. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  9. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  10. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    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 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  11. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    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 108, Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  12. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 111, Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  13. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  14. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  15. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  16. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  17. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 930.1, General advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water... refer to supporting documents which identify the specific advertising message. If references are...

  18. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  19. A Bargain Half Fulfilled: Teacher Autonomy and Accountability in Traditional Public Schools and Public Charter Schools

    ERIC Educational Resources Information Center

    Oberfield, Zachary W.

    2016-01-01

    Public charter schools (PCS) are thought to succeed because they have greater autonomy and are held more accountable than traditional public schools (TPS). Though teachers are central to this expectation, there is little evidence about whether teachers in PCS enjoy more autonomy and are held more accountable than teachers in TPS. Also, it is…

  20. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  1. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  2. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  3. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  4. 18 CFR 367.2330 - Account 233, Notes payable to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  5. Knowledge Sharing Systems: Advantages of Public Anonymity and Private Accountability

    ERIC Educational Resources Information Center

    Davis, Sarah

    2003-01-01

    This paper explores the benefits of the design elements of public anonymity and private accountability in classroom Knowledge Sharing Systems (KSS). The major findings of this study indicate that classroom KSS have the potential to allow for greater equity of input, reduce academic anxiety, increase teachers knowledge of student understanding …

  6. Attendance Accounting and Reporting in California Public Schools.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This manual presents the body of laws, regulations, and practices related to attendance accounting and reporting in California public schools. Following the introduction, section 1 presents information on compulsory attendance, including residency requirements, interdistrict transfers, exemptions, absences, and truancy. Section 2 provides…

  7. Consequential Validity of Accountability Policy: Public Understanding of Assessments

    ERIC Educational Resources Information Center

    Brewer, Curtis; Knoeppel, Robert C.; Lindle, Jane Clark

    2015-01-01

    Educational accountability policy rests heavily on the assessments used to influence teaching, learning, and school improvement. A long-debated aspect of assessment use, consequential validity, plays an important role in public interpretation of assessment use whether for individual students or for state policy. The purpose of this survey study…

  8. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... include the following: (1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control framework used by management, to evaluate the effectiveness of the insured depository institution's internal control over...

  9. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... include the following: (1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control framework used by management, to evaluate the effectiveness of the insured depository institution's internal control over...

  10. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... include the following: (1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control framework used by management, to evaluate the effectiveness of the insured depository institution's internal control over...

  11. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... include the following: (1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control framework used by management, to evaluate the effectiveness of the insured depository institution's internal control over...

  12. Healthcare regulation as a tool for public accountability.

    PubMed

    Nunes, Rui; Rego, Guilhermina; Brandão, Cristina

    2009-08-01

    The increasing costs of healthcare delivery led to different political and administrative approaches trying to preserve the core values of the welfare state. This approach has well documented weaknesses namely with regard to healthcare rationing. The objective of this paper is to evaluate if independent healthcare regulation is an important tool with regard to the construction of fair processes for setting limits to healthcare. Methodologically the authors depart from Norman Daniels' and James Sabin's theory of accountability for reasonableness and try to determine if new regulatory models-namely independent agencies-perform better with regard to the public disclosure of the reasons and rationales of healthcare rationing. In publicly financed healthcare systems independent regulation is an important tool to assure fair and reasonable procedures of prioritising services. In accordance with the principle of public accountability, independent regulatory agencies are particularly well suited to assure publicity of the decision-making processes, relevance of the rationale involved and particularly mechanisms for challenge and dispute resolution regarding limit setting decisions. It follows that independent healthcare regulation could be regarded not only as an instrument for performance improvement but also as a tool of social justice. The authors conclude by stating that accountability for reasonableness should be regarded as a landmark of any healthcare reform. And therefore regulators have the social task of assuring that the rationales for limit-setting decisions are clearly accessible to the public. PMID:19137451

  13. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... respondent will suffer immediate and irreparable injury, loss, or damage. In the absence of such...

  14. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  15. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... securities laws or the rules and regulations thereunder, or any other law; (6) Has been removed,...

  16. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Removal, suspension, or debarment...

  17. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.3, Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  18. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.3, Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  19. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 458.3, Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  20. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    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 457.3, Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  1. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    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 458.3, Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  2. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 457.3, Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  3. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 457.3, Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  4. 18 CFR 367.4583 - Account 458.3, Compensation for use of capital-Non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.3, Compensation for use of capital-Non-associate companies. 367.4583 Section 367.4583 Conservation of Power and... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  5. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 457.3, Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  6. 18 CFR 367.4573 - Account 457.3, Compensation for use of capital-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 457.3, Compensation for use of capital-associate companies. 367.4573 Section 367.4573 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  7. Accounting for tax permanent differences by oil and gas producing companies

    SciTech Connect

    Porter, A.; Hennessee, P.H.

    1986-03-01

    The authors illustrate two acceptable methods of accounting when the percentage depletion tax deduction causes a permanent difference between a company's taxable income and its financial accounting income. The methods differ in when they recognize the percentage depletion deduction. The net income reported to stockholders will be higher at first using one method, but there is a conceptual weakness if the property is sold or stops producing before the tax basis is reduced to zero. The authors prefer the second method that recognizes the difference when the cumulative depletion deduction on a property exceeds the tax basis of the leasehold.

  8. Hopes and Realities of Public Health Accountability Policies

    PubMed Central

    Schwartz, Robert; Price, Alex; Deber, Raisa B.; Manson, Heather; Scott, Fran

    2014-01-01

    Holding local boards of health accountable presents challenges related to governance and funding arrangements. These challenges result in (a) multiple accountability pressures, (b) population health outcomes whose change is measureable only over long time periods and (c) board of health activity that is often not the key immediate direct contributor to achieving desired outcomes. We examined how well these challenges are addressed in Ontario, Canada at early stages of implementation of a new accountability policy. Findings reveal that senior and middle management are open to being held accountable to the Ministry of Health and Long-Term Care (MOHLTC), but are more oriented to local boards of health and local/regional councils. These managers perceive the MOHLTC system as compliance oriented, and find internal accountability systems most helpful for performance improvement. Like health-care system accountability metrics, performance indicators are largely focused on structures and processes owing to the challenges of attributing population health outcomes to public health unit (PHU) activities. MOHLTC is in the process of responding to these challenges. PMID:25305391

  9. Hopes and realities of public health accountability policies.

    PubMed

    Schwartz, Robert; Price, Alex; Deber, Raisa B; Manson, Heather; Scott, Fran

    2014-09-01

    Holding local boards of health accountable presents challenges related to governance and funding arrangements. These challenges result in (a) multiple accountability pressures, (b) population health outcomes whose change is measureable only over long time periods and (c) board of health activity that is often not the key immediate direct contributor to achieving desired outcomes. We examined how well these challenges are addressed in Ontario, Canada at early stages of implementation of a new accountability policy. Findings reveal that senior and middle management are open to being held accountable to the Ministry of Health and Long-Term Care (MOHLTC), but are more oriented to local boards of health and local/regional councils. These managers perceive the MOHLTC system as compliance oriented, and find internal accountability systems most helpful for performance improvement. Like health-care system accountability metrics, performance indicators are largely focused on structures and processes owing to the challenges of attributing population health outcomes to public health unit (PHU) activities. MOHLTC is in the process of responding to these challenges. PMID:25305391

  10. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accepted auditing standards as adopted by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) for non-public companies and by the Public Company Accounting...

  11. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... public utility holding companies. 210.3A-05 Section 210.3A-05 Commodity and Securities Exchanges... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT... Consolidated and Combined Financial Statements § 210.3A-05 Special requirements as to public utility...

  12. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  13. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... practice as a public accountant by an appropriate regulatory authority of a State or other political... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or...

  14. 75 FR 47302 - Pacific Gas & Electric Company; Notice of Public Meeting on Draft Environmental Impact Statement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... Federal Energy Regulatory Commission Pacific Gas & Electric Company; Notice of Public Meeting on Draft... number (e.g., P-606) excluding the last three digits in the docket number field to access the document... the project is Pacific Gas and Electric Company. This meeting is open to the public. At this...

  15. Cultural Differences in an Interorganizational Network: Shared Public Relations Firms among Japanese and American Companies.

    ERIC Educational Resources Information Center

    Jang, Ha-Yong

    1997-01-01

    Investigates impact of national culture on interorganizational relationships among organizations. Matches 35 Japanese and American companies by their business types. Reveals that the network of shared public relations firms was loosely connected--American companies were more central. Indicates the network structure of shared public relations firms…

  16. 76 FR 38382 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-30

    ... using the ``eFiling'' link at http://www.ferc.gov . Persons unable to file electronically should submit... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing Take notice that on June 6, 2011, Public Service Company of Colorado (PSCo) submitted a filing seeking approval of...

  17. 78 FR 46332 - Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint Take notice that on July 19, 2013, Golden Spread Electric Cooperative, Inc. (Golden Spread or Complainant) filed a formal complaint against Southwestern Public Service Company...

  18. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-3, registration statement of separate accounts organized as management investment companies. 274.11b Section 274.11b Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940...

  19. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  20. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  1. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  2. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  3. Evaluation of Public Service Electric & Gas Company`s standard offer program, Volume I

    SciTech Connect

    Goldman, C.A.; Kito, M.S.; Moezzi, M.M.

    1995-07-01

    In May 1993, Public Service Electric and Gas (PSE&G), the largest investor-owned utility in New Jersey, initiated the Standard Offer program, an innovative approach to acquiring demand-side management (DSM) resources. In this program, PSE&G offers longterm contracts with standard terms and conditions to project sponsors, either customers or third-party energy service companies (ESCOs), on a first-come, first-serve basis to fill a resource block. The design includes posted, time-differentiated prices which are paid for energy savings that will be verified over the contract term (5, 10, or 15 years) based on a statewide measurement and verification (M&V) protocol. The design of the Standard Offer differs significantly from DSM bidding programs in several respects. The eligibility requirements and posted prices allow ESCOs and other energy service providers to market and develop projects among customers with few constraints on acceptable end use efficiency technologies. In contrast, in DSM bidding, ESCOs typically submit bids without final commitments from customers and the utility selects a limited number of winning bidders who often agree to deliver a pre-specified mix of savings from various end uses in targeted markets. The major objectives of the LBNL evaluation were to assess market response and customer satisfaction; analyze program costs and cost-effectiveness; review and evaluate the utility`s administration and delivery of the program; examine the role of PSE&G`s energy services subsidiary (PSCRC) in the program and the effect of its involvement on the development of the energy services industry in New Jersey; and discuss the potential applicability of the Standard Offer concept given current trends in the electricity industry (i.e., increasing competition and the prospect of industry restructuring).

  4. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... discussions of PCAOB budget matters. \\2\\ 17 CFR 202.190. See Release No. 33-8724 (July 18, 2006) [71 FR 41998...; reviewed the PCAOB's estimates of 2010 actual spending; and attended several meetings with management and... From the Federal Register Online via the Government Publishing Office SECURITIES AND...

  5. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... Financial Management dedicated a substantial amount of time to the review and analysis of the PCAOB's... attended several meetings with management and staff of the PCAOB to further develop an understanding of the... From the Federal Register Online via the Government Publishing Office SECURITIES AND...

  6. The Folly of Making EPS Comparisons across Companies: Do Accounting Textbooks Send the Correct Message?

    ERIC Educational Resources Information Center

    Kelley, Timothy P.; Hora, Judith A.

    2008-01-01

    This paper demonstrates why EPS comparisons across companies are meaningless. An example is provided showing how a company with a higher ROE than another company may have a lower EPS simply from having a lower book value per share (and more shares outstanding) than the comparison company. While ROE comparisons across companies can be useful,…

  7. 76 FR 9401 - Union Pacific Railroad Company; Notice of Public Hearing and Extension of Public Comment Period

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... in the Federal Register (75 FR 65399) announcing the Union Pacific Railroad Company's (UP) request... Federal Railroad Administration Union Pacific Railroad Company; Notice of Public Hearing and Extension of... submitting the document (or signing the document, if submitted on behalf of an association, business,...

  8. 47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... classifications are available from accounting records; for others, they are obtained by means of analyses of plant, accounting or other records for a representative period. (b) Other Information...

  9. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  10. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  11. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  12. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  13. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  14. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  15. Public Accountability in the Age of Neo-Liberal Governance.

    ERIC Educational Resources Information Center

    Ranson, Stewart

    2003-01-01

    Analyzes the impact of neo-liberal corporate accountability on educational governance since the demise of professional accountability in the mid-1970s. Argues that corporate accountability is inappropriate for educational governance. Proposes an alternative model: democratic accountability. (Contains 1 figure and 125 references.)(PKP)

  16. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    ERIC Educational Resources Information Center

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

  17. Understanding multinational companies in public health systems, using a competitive advantage framework

    PubMed Central

    2011-01-01

    Background This paper discusses the findings of a study which developed five case studies of five multinational health care companies involved in public health care systems. Strategies were analysed in terms of attitude to marketing, pricing and regulation. The company strategies have been subjected to an analysis using Porter's Five Forces, a business strategy framework, which is unusual in health policy studies. Methods This paper shows how analysing company strategy using a business tool can contribute to understanding the strategies of global capital in national health systems. It shows how social science methodologies can draw from business methods to explain company strategies. Results The five companies considered in this paper demonstrate that their strategies have many dimensions, which fit into Porter's Five Forces of comparative advantage. More importantly the Five Forces can be used to identify factors that influence company entry into public health care systems. Conclusions The process of examining the strategic objectives of five health care companies shows that a business tool can help to explain the actions and motives of health care companies towards public health care systems, and so contribute to a better understanding of the strategies of global capital in national health systems. Health service commissioners need to understand this dynamic process, which will evolve as the nature of public health care systems change. PMID:21722372

  18. 76 FR 2805 - Delegation of Authority to the Chief Accountant

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-18

    ... delegate authority to the Chief Accountant with respect to proposed rule changes of the Public Company... Sarbanes-Oxley Act of 2002 (``Sarbanes-Oxley Act''),\\1\\ proposed rules of the Public Company Accounting... rule changes filed by the Public Company Accounting Oversight Board. (2) Pursuant to section 107 of...

  19. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  20. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  1. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  2. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  3. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  4. Well-managed companies public affairs is participative

    SciTech Connect

    Darcy, G.R.

    1984-03-29

    The working relationship between government and business has often been adversarial, especially during periods of major business reform movements. A positive approach to public affairs by business leaders, emphasizing cooperation with all levels of government, is suggested in this article as one means of improving the business regulatory environment. The author describes a progressive public affairs program with a broad socioeconomic focus undertaken by one utility. Developed over more than a decade, the program incorporates public affairs as part of every manager's responsibilities. Highlighted are the structure of the present public affairs department and the scope of its activities.

  5. 17 CFR 256.311 - Other service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Other service company property... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service Company Property Accounts § 256.311 Other service...

  6. Public health departments and accountable care organizations: finding common ground in population health.

    PubMed

    Ingram, Richard; Scutchfield, F Douglas; Costich, Julia F

    2015-05-01

    We examined areas of potential collaboration between accountable care organizations and public health agencies, as well as perceived barriers and facilitators. We interviewed 9 key informants on 4 topics: advantages of public health agency involvement in accountable care organizations; services public health agencies could provide; practical, cultural, and legal barriers to accountable care organization-public health agency involvement; and business models that facilitate accountable care organization-public health agency collaboration. Public health agencies could help accountable care organizations partner with community organizations and reach vulnerable patients, provide population-based services and surveillance data, and promote policies that improve member health. Barriers include accountable care organizations' need for short-term financial yield, limited public health agency technical and financial capacity, and the absence of a financial model. PMID:25790392

  7. 75 FR 71567 - Public Availability of Government Accountability Office Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... imprecise. The proposed changes would add steps to the procedures for using GAO's public reading facility... individuals who wish to use GAO's public reading facility to schedule an appointment and to have GAO's staff determine whether the records sought are included in the public reading facility collection. Section...

  8. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  9. Taking the provider-driven company public: a primer on business and legal issues.

    PubMed

    Becker, S; Pristave, R J; Liebers, E H

    1996-01-01

    The article provides a concise review of the critical business and legal characteristics of recent health care-driven initial public offerings. In that regard, the article examines three recent provider-driven companies that have effectuated initial public offerings, and reviews certain of their business fundamentals and the manner in which each handled various legal disclosure issues. PMID:8827487

  10. Accountability: An Action Model for the Public Schools.

    ERIC Educational Resources Information Center

    DeMont, Bill[ie; DeMont, Roger

    The model proposed in this book specifies that there are four types of interrelated practices that determine the extent to which accountability is realized. These are (1) the identification of primary accountability agents and their respective program responsibilities, (2) the execution of internal program reviews by those program officers, (3)…

  11. 76 FR 12549 - Public Availability of Government Accountability Office Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

    ... on November 24, 2010 (75 FR 71567). GAO received no comments on the proposed rule. GAO is not subject... procedures for using GAO's public reading facility, to facilitate the efficient use of the facility. Finally...). Section 81.8 is amended to advise individuals who wish to use GAO's public reading facility to schedule...

  12. An Account of Collective Actions in Public Health

    PubMed Central

    Siegal, Neomi; Bonnie, Richard J.

    2009-01-01

    Aggregated health decisions by individuals are of paramount importance to public health professionals and policymakers, especially in situations where collective participation is a prerequisite for achieving an important public health goal such as herd immunity. In such circumstances, concerted action often falls short of the common good through lack of sufficient participation. Collective action problems are traditionally attributed to rational egoists seeking to promote their interests and enjoy a “free ride.” We call attention, however, to the behavioral features of collective action and their implications for solving public health policy problems. PMID:19608946

  13. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... and promotional activities are based upon its actual program and operations, are truthful and non... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL...

  14. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    ERIC Educational Resources Information Center

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  15. Accountability for Public Expenditure under "Building Schools for the Future"

    ERIC Educational Resources Information Center

    Shaoul, Jean; Stafford, Anne; Stapleton, Pamela

    2010-01-01

    This paper examines the disclosure and reporting of expenditure under the UK government's "Building Schools for the Future" programme. The study finds that there is little detailed and useful financial reporting, and the public's right to know under Freedom of Information Act 2000 is very limited. The lack of such information makes it difficult to…

  16. IT Metrics and Money: One Approach to Public Accountability

    ERIC Educational Resources Information Center

    Daigle, Stephen L.

    2004-01-01

    Performance measurement can be a difficult political as well as technical challenge for educational institutions at all levels. Performance-based budgeting can raise the stakes still higher by linking resource allocation to a public "report card." The 23-campus system of the California State University (CSU) accepted each of these accountability…

  17. Public Accountability in Australian Education: A Discussion Paper. Occasional Paper No. 11.

    ERIC Educational Resources Information Center

    Dunn, S. S.

    After discussing the demand for public accountability in Australian education, the first section of this paper treats the scope of accountability and details the responsibilities of a state minister of education, other key administrators, schools and teachers, and the national system itself. The second section examines what the public wants to…

  18. 12 CFR 741.204 - Maximum public unit and nonmember accounts, and low-income designation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... low-income designation. 741.204 Section 741.204 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Unions § 741.204 Maximum public unit and nonmember accounts, and low-income designation. Any credit union...) Obtain a low-income designation in order to accept nonmember accounts, other than from public units...

  19. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Example 1. The M Corporation is a foreign personal holding company. Seventy-five percent in value of its... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Effect on capital account of foreign personal... (CONTINUED) Foreign Personal Holding Companies § 1.551-5 Effect on capital account of foreign...

  20. [Public and private: insurance companies and medical care in Mexico].

    PubMed

    Tamez, S; Bodek, C; Eibenschutz, C

    1995-01-01

    During the late 70's and early 80's in Mexico, as in the rest of Latin-America, sanitary policies were directed to support the growth of the private sector of health care at the expense of the public sector. This work analyzes the evolution of the health insurance market as a part of the privatization process of health care. The analysis based on economic data, provides the political profile behind the privatization process as well as the changes in the relations between the State and the health sector. The central hypothesis is that the State promotes and supports the growth of the private market of medical care via a series of legal, fiscal and market procedures. It also discusses the State roll in the legal changes related to the national insurance activity. A comparative analysis is made about the evolution of the insurance industry in Argentina, Brazil, Chile and Mexico during the period 1986-1992, with a particular enfasis in the last country. One of the principal results is that the Premium/GNP and Premium/per capita, display a general growth in the 4 countries. This growth is faster for Mexico for each one) because the privatization process occurred only during the most recent years. For the 1984-1991 period in Mexico the direct premium as percentage of the GNP raised from 0.86% to 1.32%. If one focussed only in the insurance for health and accidents branches the rice goes form 8.84% in 1984 to 19.08% in 1991. This indicates that the insurance industry is one of the main targets of the privatization process of the health care system in Mexico. This is also shown by the State support to fast expansion of the big medical industrial complex of the country. Considering this situation in the continuity of the neoliberal model of Mexico, this will profound the inequity and inequality. PMID:12973592

  1. Job-Related Perceptions of Male and Female Government, Industrial, and Public Accountants.

    ERIC Educational Resources Information Center

    Touliatos, John; And Others

    1984-01-01

    Examined the relationships among role stress (i.e., role conflict and ambiguity), job-related tension, job satisfaction, and propensity to terminate employment for a national sample of both male and female accountants (N=1080) in public, industrial, and government accounting. Results indicated that accountants cannot be treated as a homogeneous…

  2. 78 FR 7768 - Public Service Company of Colorado; Notice of Application Accepted for Filing, Soliciting Motions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Public Service Company of Colorado; Notice of Application Accepted for Filing, Soliciting Motions To Intervene and Protests, Ready for Environmental Analysis, and Soliciting Comments, Recommendations, Preliminary...

  3. 75 FR 19964 - South Carolina Electric & Gas Company, South Carolina; Notice of Public Meeting on Environmental...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission South Carolina Electric & Gas Company, South Carolina; Notice of Public.... Enter the docket number (e.g., P-516) excluding the last three digits in the docket number field...

  4. 75 FR 22772 - Cargill Power Markets, LLC, Complainant v. Public Service Company of New Mexico, Respondent...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Cargill Power Markets, LLC, Complainant v. Public Service Company of New Mexico, Respondent; Notice of Complaint April 21, 2010. Take notice that on April 20, 2010, pursuant to section 206 of the Federal...

  5. 77 FR 63309 - Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and Extension of Scoping...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Constitution Pipeline Company, LLC; Notice of Public Scoping Meeting and Extension of Scoping Period for the Planned Constitution Pipeline Project On October 24, 2012, the...

  6. 76 FR 45249 - Fairlawn Hydroelectric Company, LLC; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-28

    ... Energy Regulatory Commission Fairlawn Hydroelectric Company, LLC; Notice of Public Meeting On August 5... (project). The purpose of the meeting is to discuss potential dam safety issues identified by the Maryland Department of the Environment related to the Corps' dam and any related effects on the project's...

  7. 75 FR 857 - Public Service Company of Colorado; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-06

    ... interventions in lieu of paper using the ``eFiling'' link at http://www.ferc.gov . Persons unable to file... Energy Regulatory Commission Public Service Company of Colorado; Notice of Filing December 29, 2009. Take... desiring to intervene or to protest this filing must file in accordance with Rules 211 and 214 of...

  8. 77 FR 43071 - MPS Customer Group v. Maine Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-23

    ... Energy Regulatory Commission MPS Customer Group v. Maine Public Service Company; Notice of Complaint Take notice that on July 13, 2012, pursuant to sections 206 and 306 of the Federal Power Act, 16 U.S.C. 824e... Commission (Commission); 18 CFR 385.206, MPS Customer Group (Complainant) filed a formal complaint...

  9. 78 FR 42516 - Nevada Irrigation District; Pacific Gas and Electric Company; Public Meetings Soliciting Comments...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 2266-102; Project No. 2310-193; Project No. 14530-000; Project No. 14531-000] Nevada Irrigation District; Pacific Gas and Electric Company; Public...

  10. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  11. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  12. Dating the Shift to English in the Financial Accounts of Some London Livery Companies: A Reappraisal

    ERIC Educational Resources Information Center

    Alcolado Carnicero, José Miguel

    2015-01-01

    A mixed-language phenomenon such as language shift has been acknowledged to constitute one of the hallmarks of the manuscripts in which the members of the City of London livery companies recorded their financial transactions during the late medieval period. Despite these texts having been studied by scholars in very diverse disciplines,…

  13. Misconduct accounts for the majority of retracted scientific publications

    PubMed Central

    Fang, Ferric C.; Steen, R. Grant; Casadevall, Arturo

    2012-01-01

    A detailed review of all 2,047 biomedical and life-science research articles indexed by PubMed as retracted on May 3, 2012 revealed that only 21.3% of retractions were attributable to error. In contrast, 67.4% of retractions were attributable to misconduct, including fraud or suspected fraud (43.4%), duplicate publication (14.2%), and plagiarism (9.8%). Incomplete, uninformative or misleading retraction announcements have led to a previous underestimation of the role of fraud in the ongoing retraction epidemic. The percentage of scientific articles retracted because of fraud has increased ∼10-fold since 1975. Retractions exhibit distinctive temporal and geographic patterns that may reveal underlying causes. PMID:23027971

  14. Cost accounting and public reimbursement schemes in Spanish hospitals.

    PubMed

    Sánchez-Martínez, Fernando; Abellán-Perpiñán, José-María; Martínez-Pérez, Jorge-Eduardo; Puig-Junoy, Jaume

    2006-08-01

    The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments. PMID:17016928

  15. 17 CFR 256.457 - Services rendered to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.457 Section 256.457 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457 Services rendered to...

  16. 17 CFR 256.458 - Services rendered to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonassociate companies. 256.458 Section 256.458 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458...

  17. Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

    ERIC Educational Resources Information Center

    Miller, Louise

    2014-01-01

    This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

  18. [Tampa Electric Company IGCC project]. Final public design report; Technical progress report

    SciTech Connect

    1996-07-01

    This final Public Design Report (PDR) provides completed design information about Tampa Electric Company`s Polk Power Station Unit No. 1, which will demonstrate in a commercial 250 MW unit the operating parameters and benefits of the integration of oxygen-blown, entrained-flow coal gasification with advanced combined cycle technology. Pending development of technically and commercially viable sorbent for the Hot Gas Cleanup System, the HGCU also is demonstrated. The report is organized under the following sections: design basis description; plant descriptions; plant systems; project costs and schedule; heat and material balances; general arrangement drawings; equipment list; and miscellaneous drawings.

  19. 76 FR 26284 - FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Dept. of Public... will meet with FirstLight Hydro Generating Company and the City of Norwich Dept. of Public Utilities...

  20. 76 FR 14436 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority... Carolina Electric and Gas Company (SCE&G) acting as itself and agent for the South Carolina Public...

  1. 77 FR 14514 - TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital Resources Corp...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-12

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission TGP Granada, LLC v. Public Service Company of New Mexico; Tortoise Capital... against the Public Service Company of New Mexico (PNM) and Tortoise Capital Resources Corp....

  2. 75 FR 33637 - United States v. Bemis Company, Inc., et al.; Public Comments and Response on Proposed Final...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-14

    .... Bemis Company, Inc. et al., 75 FR 9929; and published summaries of the terms of the proposed Final... Antitrust Division United States v. Bemis Company, Inc., et al.; Public Comments and Response on Proposed..., Colleen. Deck Type: Antitrust. Date Stamp: Response of Plaintiff United States to Public Comments on...

  3. 76 FR 11522 - South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-02

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION South Carolina Electric and Gas Company (SCE&G) and the South Carolina Public Service Authority... Carolina Electric and Gas Company (SCE&G) acting as itself and agent for the South Carolina Public...

  4. 77 FR 59607 - El Paso Natural Gas Company; Notice of Public Scoping Meetings for the Planned SASABE Lateral...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... Energy Regulatory Commission El Paso Natural Gas Company; Notice of Public Scoping Meetings for the... or Commission) Office of Energy Project's staff will hold public scoping meetings for El Paso Natural Gas Company's (El Paso) Sasabe Lateral Project (Project). The Project is a planned 60-...

  5. 17 CFR 256.223 - Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.223 Section 256.223 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 6. Long-Term Debt § 256.223 Advances from associate companies....

  6. 76 FR 54801 - Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... Register on July 8, 2011 (76 FR 40402). The workers of HealthLink-Accounts Receivable Collections Division... eligibility requirements of the Trade and Globalization Adjustment Assistance Act of 2009 (Trade Act of...

  7. Tampa Electric Company, Polk Power Station Unit No. 1, preliminary public design report

    SciTech Connect

    1994-06-01

    This preliminary Public Design Report (PDR) provides design information about Tampa Electric Company`s Polk Power Station Unit No. 1, which will demonstrate in a commercial 250 MW unit the benefits of the integration of oxygen-blown, entrained-flow coal gasification with advanced combined cycle technology. This project is partially funded by the US Department of Energy (DOE) under Round III of its Clean Coal Technology (CCT) Program under the provisions of Cooperative Agreement between DOE and Tampa Electric Company, novated on March 5,1992. The project is highlighted by the inclusion of a new hot gas cleanup system. DOE`s project management is based at its Morgantown Energy Technology Center (METC) in West Virginia. This report is preliminary, and the information contained herein is subject to revision. Definitive information will be available in the final PDR, which will be published at the completion of detailed engineering.

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  9. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  12. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

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

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  14. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3010 Account 301, Organization. (a) This...

  15. Pharmaceutical companies and global lack of access to medicines: strengthening accountability under the right to health.

    PubMed

    Grover, Anand; Citro, Brian; Mankad, Mihir; Lander, Fiona

    2012-01-01

    Many medicines currently available on the market are simply too expensive for millions around the world to afford. Many medicines available in the developing world are only available to a small percentage of the population due to economic inequities. The profit-seeking behavior of pharmaceutical companies exacerbates this problem. In most cases, the price reductions required to make drugs affordable to a broader class of people in the developing world are not offset by the resultant increase in sales volume. Simply stated, in most of the developing world, it is more profitable to sell drugs to the very wealthy at high prices than it is to sell cheaper drugs to a greater number of people. As a result, medicines remain unaffordable for the vast majority of people in many parts of the world. While this might be an acceptable outcome for certain commodities, such as luxury goods, it is completely unacceptable for life-saving medicines. Therefore, in order to effectively address the global lack of access to medicines, the role pharmaceutical companies play in the international intellectual property regime must be critically examined. PMID:22789043

  16. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    ERIC Educational Resources Information Center

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  17. The Influence of Socioeconomic Factors on Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?

    ERIC Educational Resources Information Center

    Lyons, Robert

    2004-01-01

    Under the Commonwealth Accountability Testing System (CATS), Kentucky's public schools have been assigned individualized "baseline" and "improvement goal" indices based upon past school performance in relation to the 2014 statewide index goal of 100. Each school's CATS Accountability Index, a measure of school performance based upon both cognitive…

  18. Publicity campaign, wellness event raise awareness of Michigan home health company, products.

    PubMed

    2007-01-01

    HoMedics, a home healthcare and wellness company in Commerce Township, MI, had a problem. As a leading manufacturer of personal wellness and home healthcare products, its product line was constantly evolving with new and innovative technological advances. But with so many rapid changes, HoMedics had trouble educating the media about its new product lines quickly enough. The solution? A multiphase public relations campaign. PMID:17361791

  19. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

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

    ERIC Educational Resources Information Center

    Tong, David Yoon Kin; Tong, Xue Fa

    2012-01-01

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

  1. 77 FR 24233 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-23

    ... Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee will... Retirement Board, 844 North Rush Street, Chicago, Illinois, on the conduct of the 25th Actuarial Valuation...

  2. 75 FR 47650 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-06

    ... Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee will.... Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois, on the conduct of the 25th...

  3. 76 FR 67774 - Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... Actuarial Advisory Committee With Respect to the Railroad Retirement Account; Notice of Public Meeting Notice is hereby given in accordance with Public Law 92-463 that the Actuarial Advisory Committee will.... Railroad Retirement ] Board, 844 North Rush Street, Chicago, Illinois, on the conduct of the 25th...

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

    ERIC Educational Resources Information Center

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

    2005-01-01

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

  5. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  6. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  7. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  8. 26 CFR 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. 1.551-5 Section 1.551-5 Internal Revenue... holding company and basis of stock in hands of shareholders. (a) Sections 551(e) and 551(f) are...

  9. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    PubMed

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain. PMID:22795621

  10. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board...

  11. [Work-related stress and psychological distress assessment in urban and suburban public transportation companies].

    PubMed

    Romeo, L; Lazzarini, G; Farisè, E; Quintarelli, E; Riolfi, A; Perbellini, L

    2012-01-01

    The risk of work-related stress has been determined in bus drivers and workers employed in the service department of two urban and suburban public transportation companies. The INAIL evaluation method (Check list and HSE indicator tool) was used. The GHQ-12 questionnaire, which is widely used to assess the level of psychological distress, was also employed. 81.9% of workers involved in the survey answered both the HSE indicator tool and the GHQ-12 questionnaire. The Check list evaluation showed an increase in quantifiable company stress indicators while close examination using the HSE indicator tool demonstrated critical situations for all the subscales, with the control subscales more problematic in bus drivers. The demand, manager's support, relationships and change subscales were most associated with psychological distress in bus drivers, while relationships, role, change and demand subscales were negatively related in workers of the service department. PMID:23405761

  12. 77 FR 4290 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meeting for the Planned Alaska Pipeline...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission TransCanada Alaska Company, LLC; Notice of Public Scoping Meeting for the... cancelled on January 4, 2012, because TransCanada Alaska Company, LLC (TC Alaska) had not filed its...

  13. 78 FR 4843 - FirstLight Hydro Generating Company, City of Norwich Dept. of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-23

    ... part 380 (Order No. 486, 52 FR 47897), the Office of Energy Projects has reviewed competing... Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Dept. of Public..., Connecticut. The existing licensee for the project is FirstLight Hydro Generating Company (FirstLight)....

  14. 17 CFR 259.101 - Form U-1, application or declaration under the Public Utility Holding Company Act of 1935.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... prescribed. Editorial Note: For Federal Register citations affecting Form U-1, see the List of CFR Sections... declaration under the Public Utility Holding Company Act of 1935. 259.101 Section 259.101 Commodity and... HOLDING COMPANY ACT OF 1935 Forms for Applications and Declarations § 259.101 Form U-1, application...

  15. 76 FR 2677 - Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed LNG Truck Loading...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... Energy Regulatory Commission Southern LNG Company, LLC; Notice of Public Scoping Meeting for the Proposed LNG Truck Loading Project January 7, 2011. On February 2, 2011, the Office of Energy Projects staff... Southern LNG Company, LLC's (Southern) LNG Truck Loading Project. We scheduled this meeting to...

  16. Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

    PubMed

    Ballinger, Geoff

    2007-01-01

    The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

  17. Translational science by public biotechnology companies in the IPO "class of 2000": the impact of technological maturity.

    PubMed

    McNamee, Laura; Ledley, Fred

    2013-01-01

    The biotechnology industry plays a central role in the translation of nascent biomedical science into both products that offer material health benefits and creating capital growth. This study examines the relationship between the maturity of technologies in a characteristic life cycle and value creation by biotechnology companies. We examined the core technology, product development pipelines, and capitalization for a cohort of biotechnology companies that completed an IPO in 2000. Each of these companies was well financed and had core technologies on the leading edge of biological science. We found that companies with the least mature technologies had significantly higher valuations at IPO, but failed to develop products based on these technologies over the ensuing decade, and created less capital growth than companies with more mature technologies at IPO. The observation that this cohort of recently public biotechnology companies was not effective in creating value from nascent science suggests the need for new, evidence-based business strategies for translational science. PMID:24358154

  18. Translational Science by Public Biotechnology Companies in the IPO“Class of 2000”: The Impact of Technological Maturity

    PubMed Central

    McNamee, Laura; Ledley, Fred

    2013-01-01

    The biotechnology industry plays a central role in the translation of nascent biomedical science into both products that offer material health benefits and creating capital growth. This study examines the relationship between the maturity of technologies in a characteristic life cycle and value creation by biotechnology companies. We examined the core technology, product development pipelines, and capitalization for a cohort of biotechnology companies that completed an IPO in 2000. Each of these companies was well financed and had core technologies on the leading edge of biological science. We found that companies with the least mature technologies had significantly higher valuations at IPO, but failed to develop products based on these technologies over the ensuing decade, and created less capital growth than companies with more mature technologies at IPO. The observation that this cohort of recently public biotechnology companies was not effective in creating value from nascent science suggests the need for new, evidence-based business strategies for translational science. PMID:24358154

  19. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  20. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  1. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  2. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  4. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  5. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  6. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  7. Building performance-based accountability with limited empirical evidence: performance measurement for public health preparedness.

    PubMed

    Shelton, Shoshana R; Nelson, Christopher D; McLees, Anita W; Mumford, Karen; Thomas, Craig

    2013-08-01

    Efforts to respond to performance-based accountability mandates for public health emergency preparedness have been hindered by a weak evidence base linking preparedness activities with response outcomes. We describe an approach to measure development that was successfully implemented in the Centers for Disease Control and Prevention Public Health Emergency Preparedness Cooperative Agreement. The approach leverages insights from process mapping and experts to guide measure selection, and provides mechanisms for reducing performance-irrelevant variation in measurement data. Also, issues are identified that need to be addressed to advance the science of measurement in public health emergency preparedness. PMID:24229520

  8. One hundred years of energy - Public Service Company of Colorado and its predessors, 1869-1969

    SciTech Connect

    Fisher, E.K.

    1986-01-01

    The subject of this thesis is Colorado's largest utility, Public Service Company of Colorado and its predecessors from 1869 to 1969. It is an entrepreneurial history dealing with the men, who in making decisions, played important roles in shaping the company and the industry. In addition, the technologies of electricity and natural gas are important aspects of this dissertation. As new uses for energy was created society responded with an almost insatiable hunger. People and energy eventually formed a symbiotic relationship. Politics also played an integral part in the development of utilities. Because utilities were generally monopolies, many laws and regulations were created for control that did not apply to other businesses. The development of legislation and the manner in which it affected utilities is discussed throughout the dissertation. When public opinion turned against the utilities during the Great Depression the industry had to make significant financial and managerial changes in order to stay in business. In the 1960s some people began to point out the negative aspects of high energy consumption. Nuclear power in the 1960s promised a clean and abundant means to produce fuel. PSC's attempt to use nuclear power, however, has been, to date, unsatisfactory.

  9. The States and Public Higher Education Policy: Affordability, Access, and Accountability.

    ERIC Educational Resources Information Center

    Heller, Donald E., Ed.

    The selections in this volume explore the debates surrounding issues of affordability, access, and accountability in higher education. The contributors identify these issues as the three key policy issues facing public higher education in the opening years of the new century. Following an introduction, "The Changing Dynamics of Affordability,…

  10. High School Accountability: Early Evidence from Florida's Broward County Public Schools

    ERIC Educational Resources Information Center

    Iatarola, Patrice; Gao, Niu

    2015-01-01

    In 2009, Florida adopted the Differentiated Accountability (DA) plan, making it among the first to specifically incorporate into its existing school grading scheme college readiness targets. In this paper we use a rich panel of data on high school students in Broward County (Ft. Lauderdale) Public Schools to present early evidence of the impact of…

  11. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  12. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  13. High-Stakes Hustle: Public Schools and the New Billion Dollar Accountability

    ERIC Educational Resources Information Center

    Baines, Lawrence A.; Stanley, Gregory Kent

    2004-01-01

    High-stakes testing costs up to $50 billion per annum, has no impact on student achievement, and has changed the focus of American public schools. This article analyzes the benefits and costs of the accountability movement, as well as discusses its roots in the eugenics movements of the early 20th century.

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

    ERIC Educational Resources Information Center

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

    2009-01-01

    Critics of school voucher programs argue that private schools that receive taxpayer dollars should be held accountable to the same standards as public schools. School choice supporters counter that private schools should be left alone to answer to the parents of their students. The authors advocate for a re-visit to the discussion of…

  15. The Department of Education Budget: Selected Issues in Public School Funding and Accountability. Report No. 6.

    ERIC Educational Resources Information Center

    Fukumoto, Keith H.

    Findings of a study on public school funding and accountability in Hawaii are presented in this report. Following a detailed executive summary, the introduction outlines the state legislative history that mandated the study and describes the study's design. Chapter 2 discusses the different methods used to analyze educational expenditures and…

  16. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    ERIC Educational Resources Information Center

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  17. 17 CFR 256.233 - Notes payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.233 Section 256.233 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.233 Notes payable...

  18. 12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Accounting Requirements § 390.382 Qualification of public accountant.(See also 17 CFR 210.2-01.) The term... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Qualification of public accountant. (See also 17 CFR 210.2-01.) 390.382 Section 390.382 Banks and Banking FEDERAL DEPOSIT INSURANCE...

  19. 12 CFR 390.382 - Qualification of public accountant. (See also 17 CFR 210.2-01.)

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Accounting Requirements § 390.382 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Qualification of public accountant. (See also 17 CFR 210.2-01.) 390.382 Section 390.382 Banks and Banking FEDERAL DEPOSIT INSURANCE...

  20. Future of board certification in a new era of public accountability.

    PubMed

    Weiss, Kevin B

    2010-01-01

    The American Board of Medical Specialties and its member boards have been serving as a key foundation for professional self-regulation for the past century. During this time the standards for specialty board certification have evolved to meet the public's needs. Recent major changes have included time-limited certification status, the adoption of 6 core competencies, and the multifaceted recertification program termed Maintenance of Certification. During the past decade there has been a dramatic increase in the public's interest in improving the quality, safety, and efficiency of the US health care system. This article describes some of the milestones in the evolving public demand for physician accountability. The public's growing need for better health care delivery is, in turn, creating the need for the American Board of Medical Specialties and its member boards to evolve to meet the public's expectations of the profession of medicine to maintain its privileged status in specialty certification through self-regulation. PMID:20207915

  1. 78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... information to a stand-alone reporting approach. Overall, commenters supported the decision to retain the ``in... an opinion, on the supplemental information, whichever is appropriate. Reporting 10. The auditor's... is deleted. AU Sec. 551, ``Reporting on Information Accompanying the Basic Financial Statements...

  2. 76 FR 24064 - Arizona Public Service Company, Palo Verde Nuclear Generating Station, Units 1, 2, and 3, Notice...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

    ..., 2009 (74 FR 22978). For further details with respect to this action, see: (1) Arizona Public Service... Nos. NPF-41, NPF-51, and NPF-74 for an Additional 20- Year Period; Record of Decision Notice is hereby... Operating License Nos. NPF-41, NPF-51, and NPF-74 to Arizona Public Service Company (licensee), the...

  3. 78 FR 46949 - Essentia Natural Memory Foam Company, Inc.; Analysis of Proposed Consent Order to Aid Public Comment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... for the Use of Environmental Marketing Claims, 77 FR 62, 122, 62,123 (Oct. 11, 2012). Part II... Essentia Natural Memory Foam Company, Inc.; Analysis of Proposed Consent Order to Aid Public Comment AGENCY... unfair methods of competition. The attached Analysis to Aid Public Comment describes both the...

  4. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  5. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  6. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  7. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  8. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  9. Public support for restrictions on fast food company sponsorship of community events.

    PubMed

    Pettigrew, Simone; Pescud, Melanie; Rosenberg, Michael; Ferguson, Renee; Houghton, Stephen

    2012-01-01

    This study investigated community attitudes to fast food companies' sponsorship of community events. The aim was to inform future efforts to introduce greater restrictions on these marketing activities to reduce child obesity. While previous research has focused on the sponsorship of sporting events, the present study included all community events and gauged public support for fast food company sponsorships in general as well as specific sponsorship activities such as securing event naming rights, advertising on event premises, and distributing free items to children in the form of food and redeemable vouchers. A large and diverse sample of Western Australian adults (n=2,005) responded to a community attitudes telephone survey that included questions relating to event sponsorship. Almost half of the respondents reported that the promotion of fast foods is inappropriate at community events, and only a third considered it appropriate at events where children are likely to be present. Around two-thirds agreed that promoting fast foods at such events sends contradictory messages to children and just a quarter of respondents considered it acceptable for free fast food to be distributed at events or for children to be rewarded for participation with fast food vouchers. The results suggest that efforts to reduce child obesity that involve restrictions on the sponsorship of community events by organisations promoting unhealthy foods may be supported by a substantial proportion of the population. PMID:23017320

  10. Determining rules for closing customer service centers: A public utility company's fuzzy decision

    NASA Technical Reports Server (NTRS)

    Dekorvin, Andre; Shipley, Margaret F.

    1992-01-01

    In the present work, we consider the general problem of knowledge acquisition under uncertainty. A commonly used method is to learn by examples. We observe how the expert solves specific cases and from this infer some rules by which the decision was made. Unique to this work is the fuzzy set representation of the conditions or attributes upon which the decision make may base his fuzzy set decision. From our examples, we infer certain and possible rules containing fuzzy terms. It should be stressed that the procedure determines how closely the expert follows the conditions under consideration in making his decision. We offer two examples pertaining to the possible decision to close a customer service center of a public utility company. In the first example, the decision maker does not follow too closely the conditions. In the second example, the conditions are much more relevant to the decision of the expert.

  11. The Relationship between External Accountability Policy and Internal Accountability: A Cross-State Analysis of Charter and Traditional Public Schools

    ERIC Educational Resources Information Center

    Poole, Sonja Martin

    2011-01-01

    Using data from the National Center for Educational Statistics, this article examines the relationship between strength of state accountability policy (i.e., external accountability) and internal accountability, defined as a school-level system in which collective behaviors and conditions exist that direct the attention and effort of the internal…

  12. Community Accountability for Quality Schools: Results of the 2008 National Poll and the Civic Index for Quality Public Education

    ERIC Educational Resources Information Center

    Public Education Network, 2008

    2008-01-01

    For many years, policymakers and the public have been holding students and schools accountable for improvement, but there was no way to determine whether the public and its elected officials and community organizations were doing their part to strengthen public schools. To address this shortcoming, Public Education network (PEN), with funding from…

  13. Who Has Used Internal Company Documents for Biomedical and Public Health Research and Where Did They Find Them?

    PubMed Central

    Wieland, L. Susan; Rutkow, Lainie; Vedula, S. Swaroop; Kaufmann, Christopher N.; Rosman, Lori M.; Twose, Claire; Mahendraratnam, Nirosha; Dickersin, Kay

    2014-01-01

    Objective To describe the sources of internal company documents used in public health and healthcare research. Methods We searched PubMed and Embase for articles using internal company documents to address a research question about a health-related topic. Our primary interest was where authors obtained internal company documents for their research. We also extracted information on type of company, type of research question, type of internal documents, and funding source. Results Our searches identified 9,305 citations of which 357 were eligible. Scanning of reference lists and consultation with colleagues identified 4 additional articles, resulting in 361 included articles. Most articles examined internal tobacco company documents (325/361; 90%). Articles using documents from pharmaceutical companies (20/361; 6%) were the next most common. Tobacco articles used documents from repositories; pharmaceutical documents were from a range of sources. Most included articles relied upon internal company documents obtained through litigation (350/361; 97%). The research questions posed were primarily about company strategies to promote or position the company and its products (326/361; 90%). Most articles (346/361; 96%) used information from miscellaneous documents such as memos or letters, or from unspecified types of documents. When explicit information about study funding was provided (290/361 articles), the most common source was the US-based National Cancer Institute. We developed an alternative and more sensitive search targeted at identifying additional research articles using internal pharmaceutical company documents, but the search retrieved an impractical number of citations for review. Conclusions Internal company documents provide an excellent source of information on health topics (e.g., corporate behavior, study data) exemplified by articles based on tobacco industry documents. Pharmaceutical and other industry documents appear to have been less used for

  14. Ethical budgets: a critical success factor in implementing new public management accountability in health care.

    PubMed

    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. PMID:20424275

  15. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  16. Accountable Care Organizations and Clinical Commissioning Groups Face an Uncertain Challenge for Improving Public Health

    PubMed Central

    Noble, Douglas J.

    2012-01-01

    Accountable Care Organizations (ACOs) in the United States of America (USA) and Clinical Commissioning Groups (CCGs) in the United Kingdom (UK) are newly proposed cross-organisational structures in health services both tasked with a role which includes improving public health. Although there are very significant differences between the UK and USA health systems, there appears to be some similar confusion as to how ACOs and CCGs will regard and address public or population health. This short perspective article gives an overview of ACOs in the USA and CCGs in the UK, with the underlying context of possible public health functions. It concludes by considering the challenges facing both countries and highlighting the opportunity for shared learning. Acknowledgments this article was based on a research proposal prepared for the Commonwealth Fund’s Harkness Fellowship in Health Care Policy and Practice 2012/2013. PMID:25170452

  17. Public health tools for holding self-regulators accountable: lessons from the alcohol experience.

    PubMed

    Jernigan, David H

    2011-05-01

    Self-regulation is a common strategy used by industries to avoid or supplement statutory health and safety regulation of their products and practices. The public health experience with self-regulation in the alcohol industry provides methods and lessons relevant to health educators and advocates working in other public health fields. Methods for and examples and limitations of monitoring content and placement of marketing messages are described. The alcohol experience shows that, although self-regulation has many drawbacks in terms of protecting the health of the public, there are tools available for valid monitoring of self-regulated activities that, when combined with aggressive dissemination of results to media and policy makers, can make self-regulation more accountable and build an evidence base for effective measures to be taken. PMID:21518922

  18. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  19. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  20. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  1. 17 CFR 270.32a-2 - Exemption for initial period from vote of security holders on independent public accountant for...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from vote of security holders on independent public accountant for certain registered separate accounts... from vote of security holders on independent public accountant for certain registered separate accounts... 32(a) of the Act that selection of an independent public accountant shall have been submitted...

  2. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  3. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  4. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  5. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  6. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  7. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  8. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  9. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  10. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  11. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  12. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  13. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  14. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  15. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  16. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  17. Relative Pricing of Publicly Traded U.S. Electric Utility Companies

    NASA Astrophysics Data System (ADS)

    Jewczyn, Nicholas Stephen

    In the financial turmoil of 2008, U.S. firms reported debt-ratios that differed from the debt-ratios calculated from balance sheets. The problem is that investors bought common stock expecting initial investment return and lost money when companies delisted. The purpose of this quantitative study was to determine sample securities pricing with the application of synthetic assets and debt accrued. Addressed in the research questions was whether those securities were (a) underpriced compared with return-on-assets (ROA), (b) overpriced compared with ROA, (c) a debt-ratio higher than 60% and also overpriced, (d) underpriced with a synthetic asset added, or (e) related by relative pricing to variant pricing and market capitalization. The study's base theory was Pan's efficient market hypothesis (EMH) of security price prediction of market prices versus model prices. The data from the financial statements of 16 publicly traded U.S. electric utility companies were analyzed via correlations and multiple regression analyses to determine securities pricing and suitability. The findings from the analyses of the sample's variables of market price, book value, market-to-book, and study constructed variables from those variable data were statistically significant. The alternate hypotheses were accepted for all 5 research questions since the analytical operationalization of the hypothetical constructs led to significant relationships. Results suggest that the use of more pricing determinants in securities evaluation may lead to investors losing less money and earning the expected returns for a more efficient capital market, leading to a stronger economy and macroeconomic stability.

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

    ERIC Educational Resources Information Center

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

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

  19. 75 FR 39244 - Arizona Public Service Company, Sequent Energy Management, L.P.; Notice of Joint Petition for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Arizona Public Service Company, Sequent Energy Management, L.P.; Notice of Joint Petition for Clarification, or in the Alternative, Request for Limited Waiver June 30, 2010. Take notice that on June 25, 2010,...

  20. 77 FR 60981 - TGP Granada, LLC and Roosevelt Wind Ranch, LLC v. Public Service Company of New Mexico, Tortoise...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket Nos. EL12-42-000, EL12-42-001; EL12-43-000, EL12-43-001 TGP Granada, LLC and Roosevelt Wind Ranch, LLC v. Public Service Company of New Mexico, Tortoise Capital...

  1. 75 FR 8149 - Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

    ... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Arizona Public Service Company, et al. Palo Verde Nuclear Generating Station, Units 1, 2, and 3 Environmental Assessment and Finding of No Significant Impact The U.S. Nuclear Regulatory Commission (NRC) is considering issuance of an exemption...

  2. 18 CFR 292.602 - Exemption to qualifying facilities from the Public Utility Holding Company Act and certain State...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Exemption to qualifying facilities from the Public Utility Holding Company Act and certain State law and regulation. 292.602 Section 292.602 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE...

  3. 75 FR 55317 - FirstLight Hydro Generating Company; City of Norwich Department of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company; City of Norwich Department of Public Utilities; Notice of Applications Tendered for Filing With the Commission and Establishing...

  4. 76 FR 18217 - FirstLight Hydro Generating Company, City of Norwich Department of Public Utilities; Notice...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company, City of Norwich Department of Public Utilities; Notice Updating Procedural Schedule for Licensing Take notice that the Hydropower Licensing Schedule for the Scotland...

  5. 76 FR 43679 - FirstLight Hydro Generating Company; City of Norwich Department of Public Utilities; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission FirstLight Hydro Generating Company; City of Norwich Department of Public... D. Bose, Secretary, Federal Energy Regulatory Commission, 888 First Street, NE., Washington,...

  6. The Corporate Social Responsibility and Sponsorship Illusion of the Commercial Companies in Public Elementary Schools of Turkey

    ERIC Educational Resources Information Center

    Aksoy, Naciye

    2015-01-01

    The purpose of this study is to discuss the transformations, namely in the structure, meaning, conduct, and presentation of education, and the teaching profession and students as created by the companies via corporate social responsibility (CSR) and sponsorship projects in public schools of Turkey. The outlook of these transformations was…

  7. 76 FR 78642 - TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings for the Planned Alaska...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Federal Energy Regulatory Commission TransCanada Alaska Company, LLC; Notice of Public Scoping Meetings... would transport gas produced on the Alaska North Slope to the Alaska-Canada border to connect with a pipeline system in Canada for onward delivery to markets in North America. The APP is being...

  8. 78 FR 49784 - Pacific Gas and Electric Company, Humboldt Bay Power Plant, Unit 3, Notice of Public Meeting on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... (NRC) is correcting a notice that was published in the Federal Register on August 7, 2013 (78 FR 48203... . Correction In the Federal Register (FR) on August 7, 2013, in FR Doc. 2013- 19054, on page 48203, the NRC... COMMISSION Pacific Gas and Electric Company, Humboldt Bay Power Plant, Unit 3, Notice of Public Meeting...

  9. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  11. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  12. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  14. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts. PMID:11066667

  15. Population health, public health, and accountable care: emerging roles and relationships.

    PubMed

    Costich, Julia F; Scutchfield, F Douglas; Ingram, Richard C

    2015-05-01

    To identify roles for public health agencies (PHAs) in accountable care organizations (ACOs), along with their obstacles and facilitators, we interviewed individuals from 9 ACOs, including Medicare, Medicaid, and commercial payers. We learned that PHAs participate in ACO-like partnerships with state Medicaid agencies, but interviewees identified barriers to collaboration with Medicare and commercial ACOs, including Medicare participation requirements, membership cost, risk-bearing restrictions, data-sharing constraints, differences between medicine and public health, and ACOs' investment yield needs. Collaboration was more likely when organizations had common objectives, ACO sponsors had substantial market share, PHA representatives served on ACO advisory boards, and there were preexisting contractual relationships. ACO-PHA relationships are not as straightforward as their shared use of the term "population health" would suggest, but some ACO partnerships could give PHAs access to new revenue streams. PMID:25790394

  16. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Electric operation and maintenance accounts. 367.5000 Section 367.5000 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts...

  17. The Public Service Company of Colorado customer satisfaction index (examination of Anova and neural network models)

    SciTech Connect

    Baugh, K.A.; Greenwald, E.; Jones, C.V.; Mills, T.

    1994-11-01

    In 1993, Public Service Company of Colorado (PSCo) began a long-term effort to develop an index to measure and track customer satisfaction. The customer satisfaction index was designed to: measure of how well PSCo meets identified customer needs; and link PSCo performance well regulatory rate incentives and employee performance bonuses. To assure reliability, two modeling methods were developed in parallel throughout a 12 month period. An Anova-based approach known as Multiple Classification Analysis (MCA) provides an increasingly clear picture of the structure of customer wants and needs. The MCA analysis supports a predictive model linking overall customer satisfaction with service attributes. Additionally, a multi-layer feedforward neural network model was repeatedly estimated with the growing body of survey data. Application of the neural network model accomplished two important tasks. First, the neural network model provided validation for the attribute structure and intensity of parameter estimates for the MCA analysis. Second, the neural network model, working in conjunction with MCA output, helped produce slightly tighter fits amongst the data and thus improved the model`s predictive power. This paper will introduce you to PSCo`s overall research goals, provide insight into the qualitative methods that insured accuracy in the research instrument, describe overall research procedures, illustrate the modeling technology, and summarize opportunities for using these research results.

  18. Design and operating experience of retrofit fabric filter dust collectors at Public Service Company of Colorado

    SciTech Connect

    Muggli, D.C.; Larson, R.J. )

    1992-01-01

    Public Service Company of Colorado (PSCC) installed its first reverse air fabric filter dust collector (FFDC) in 1978 on its Cameo Unite No. 1, a 22 MW unit located near Grand Junction, Colorado. At that time, the use of fabric filter dust collectors on utility boilers was in its infancy. Since that time, PSCC has installed a total of 10 FFDC's, with the 11th currently under construction at its Comanche Station Unit No. 1., and the 12th in the planning stages for Pawnee Unite No. 1. This paper reports that all of these units are on boilers that burn low sulfur western coal. Comanche Unit No. 2 is the first PSCC FFDC on a unit that burns Powder River Basin coal. The remaining existing units burn coal from several western Colorado mines. PSCC's extensive operating experience proves that reverse air FFDC's are a cost effective means to control particulate emissions on power generating units. With experience spanning many years, and with the direct involvement in specifying, designing, constructing, and operating these FFDC's, PSCC has played a significant and active role in advancing FFDC technology to its present state.

  19. On the topological properties of the cross-shareholding networks of listed companies in China: Taking shareholders’ cross-shareholding relationships into account

    NASA Astrophysics Data System (ADS)

    Li, Huajiao; An, Haizhong; Gao, Xiangyun; Huang, Jiachen; Xu, Qun

    2014-07-01

    Shareholders are the owners of listed companies, and their relationships can directly affect the structure of the stock market. In this paper, we analyze the topological properties and evolution of the cross-shareholding networks of listed companies in the past 5 years in China from 2007 to 2011, an infrequently considered topic, by taking shareholders’ cross-shareholding relationships into account. This analysis arrives at a deeper insight into the inner characteristics of China’s stock market. We find that the cross-shareholding networks of listed companies with shareholders’ cross-shareholding relationships display statistical features that reveal the stock market’s complex relationships more precisely. In particular, the results show that when the shareholders’ cross-shareholding relationships are considered, first, the In-degree and Out-degree of the cross-shareholding networks follow power-law distribution and the R2 of the linear regression analysis of the cumulative degree distribution is relatively higher; second, the modularity of the communities is larger; finally, both the number of members of top-ranked communities and the number of communities that have a large number of members are larger than those of which only considering the relationships between shareholders and listed companies are taken into account. Such cross-shareholding networks analysis taking shareholders’ cross-shareholding relations into account would be a helpful tool for supervisory departments and for stock market researchers to grasp the inner cross-shareholding relationships of listed companies in China, and it will be also helpful for the further researches about the “agent problems” in the stock markets from a whole point of view.

  20. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2010-10-01 2010-10-01 false Basic local services revenue-Account...

  1. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic local services revenue-Account...

  2. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic local services revenue-Account...

  3. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Section 36.212 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.212 Basic local services revenue—Account 5000 (Class B telephone... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic local services revenue-Account...

  4. Accountability Manual, 1996: The 1996-2000 Accountability Rating System for Texas Public Schools and School Districts. Part 2: Comparable Improvement.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public school districts and campuses. The system integrates district accreditation status; campus ratings; district and campus recognition for high performance and performance improvement; and…

  5. The Representation of Leisure in Corporate Publicity Material: The Case of a Finnish Pine Construction Company.

    ERIC Educational Resources Information Center

    Yli-Jokipii, Hilkka M.

    1998-01-01

    States that a video introducing a company to various audiences is a common genre of promotional material in Finland. Applies theories of both advertising and semiotics to analyze the first minute of a video produced for a Finnish company that manufactures log buildings and wraps its image around a concept of leisure. (PA)

  6. When School Management Companies Fail: Righting Educational Wrongs.

    ERIC Educational Resources Information Center

    Conn, Kathleen

    2002-01-01

    Reviews public school system of education; describes school management companies (nonprofit, for profit) and their fiduciary duties; discusses monitoring the performance of school management companies; describes legal mechanisms and remedies (tort, contract, agency, and constitutional law) for holding school management companies accountable.…

  7. 18 CFR 367.14 - Transactions with associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... associate companies. 367.14 Section 367.14 Conservation of Power and Water Resources FEDERAL ENERGY 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...

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

    PubMed Central

    Van Belle, Sara; Mayhew, Susannah H

    2016-01-01

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

  9. Accounts from the field: a public relations perspective on global AIDS/HIV.

    PubMed

    Bardhan, Nilanjana R

    2002-01-01

    This study is a theoretical as well as empirical exploration of the power and cultural differentials that mark and construct various intersecting discourses, specifically media discourse, on global AIDS/HIV. It applies the language and concepts of public relations to understand how the press coverage of the pandemic is associated with the variables that impact the newsmaking process as well as the public and policy implications of macro news frames generated over time. Theoretical work in the areas of agenda setting and news framing also instruct the conceptual framework of this analysis. Narrative analysis is used as a methodology to qualitatively analyze three pools of accounts-from people either living with AIDS/HIV, involved in AIDS/HIV work, or discursively engaged in the media construction of the pandemic; from transnational wire service journalists who cover the issue at global and regional levels; and policy shapers and communicators who are active at the global level. These three communities of respondents represent important stakeholders in the AIDS/HIV issue. The findings are analyzed from a public relations standpoint. Perhaps the most important finding of this study is that the public relations approaches used to address AIDS/HIV related issues need to be grounded in context-specific research and communicative practices that bring out the lived realities of AIDS/HIV at grassroots levels. The findings also posit that those situated at critical junctions between various stakeholders need to cultivate a finely balanced understanding of the etic and emic intersections and subjectivities of global/local AIDS/HIV. PMID:12166875

  10. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Indirect costs charged to... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-2 Indirect costs charged to associate companies. This account shall include recovery of those indirect costs which...

  11. 17 CFR 256.458-2 - Indirect costs charged to nonassociate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Indirect costs charged to... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-2 Indirect costs charged to nonassociate companies. This account shall include recovery of those indirect costs of...

  12. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.457-2 Indirect costs charged to associate companies. This account shall include recovery of those indirect costs which...

  13. 17 CFR 256.458-2 - Indirect costs charged to nonassociate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.458-2 Indirect costs charged to nonassociate companies. This account shall include recovery of those indirect costs of...

  14. 18 CFR 367.24 - Construction and service contracts for other companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... organization and equipment. (4) The support services performed by the service company in connection with the... 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,...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  17. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 12b-1 under the Act (17 CFR 270.12b-1) (a “12b-1 plan”), and (B) Solely the result of a sales load... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Offers of exchange by open-end... Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT...

  18. The Organizational Performance of Learning Companies: A Longitudinal and Competitor Analysis Using Market and Accounting Financial Data

    ERIC Educational Resources Information Center

    Goh, Swee C.; Ryan, Peter J.

    2008-01-01

    Purpose: A growing body of literature on organizational learning suggests that companies or organizations with a learning capability can gain a competitive advantage. The argument is that learning organizations are better at knowledge transfer and generating new knowledge to solve problems. The objective of this study is to examine empirically if…

  19. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  20. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  1. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  2. Accountability Frameworks and Children with Disabilities: A Test of Assumptions about Improving Public Education for All Students

    ERIC Educational Resources Information Center

    McLaughlin, Margaret J.; Rhim, Lauren Morando

    2007-01-01

    Holding public schools accountable for students' academic achievement is the centerpiece of educational reform policies in the United States (U.S.). Two dominant accountability frameworks are standards-driven and market-driven. A significant challenge associated with these 2 frameworks is how to include children with disabilities. We assert that…

  3. Institutional Accountability and Competition for Resources in Undergraduate Education among U.S. Public Four-Year Institutions

    ERIC Educational Resources Information Center

    Akey, Lynn D.

    2012-01-01

    With a growing concern that society's needs are not being met, there are heightened expectations for accountability for public purposes. At the same time higher education institutions are experiencing increasing competition, as well as decreasing state support for public higher education. The concern is that competition for resources is overtaking…

  4. Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Cheng, Siwei; Xu, Bin

    Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

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

    PubMed

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

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies. PMID:26214536

  6. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  7. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL... monthly basis, and the related amounts must be charged to account 428, Amortization of debt discount...

  8. 75 FR 53687 - Pacific Gas and Electric Company, California; Notice Correcting Times for Public Draft...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-01

    ... Energy Regulatory Commission Pacific Gas and Electric Company, California; Notice Correcting Times for.... The July 30, 2010 notice, however, incorrectly listed the time for the morning meeting as 9 a.m.-11 p.m.. This notice corrects that error to indicate the meeting is from 9 a.m.- 11 a.m. The time...

  9. 75 FR 142 - Public Service Company of Colorado; Notice of Settlement Agreement and Soliciting Comments and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-04

    ... Service Company of Colorado (PSCo). e. Name of Project: Ames Hydroelectric Project. f. Location: The... Miguel County, about 6 miles north of Telluride, Colorado. The Ames Project occupies 99 acres of the... the Ames Hydroelectric Project. PSCo filed the settlement agreement on behalf of itself, United...

  10. Review of Jamaica Public Service Company, Ltd. least-cost expansion plan.

    SciTech Connect

    Koritarov, V.; Buehring, W.; Cirillo, R.; Decision and Information Sciences

    2008-02-28

    Argonne National Laboratory has been asked to review the least-cost expansion plan (LCEP) of the Jamaica Public Service Company, Ltd. (JPSCo). The material that has been initially provided to Argonne included: (1) An electronic copy of the data and results from JPSCo's running the WASP electric system expansion planning model, (2) Approximately 20 pages of a document 'JPSCo Generation Expansion Plan', marked 'DRAFT 002', date unknown, and (3) The report 'JPSCo Least Cost Generation Expansion Plans, (1999-2009)', January 1999. It was noticed that the 20 pages from the 'DRAFT 002' document were different from the January 1999 report. An explanation was provided to Argonne that the excerpt was from an earlier draft and that the review should focus on the January 1999 report. Further, the electronic copy of the WASP case did not correspond to either the January 1999 report or to the 20-page excerpt. Again, the reason for these discrepancies was that the WASP case provided to Argonne was an earlier case and not the final one that was presented in the report. Based on the review of the available material, Argonne experts have prepared and submitted to the National Investment Bank of Jamaica (NIBJ) a preliminary draft report containing the initial findings, comments, questions and observations. As many of the comments and questions raised in the preliminary review needed to be discussed with the appropriate staff of JPSCo and other Jamaican experts, a 3-day mission to Jamaica was carried out by one Argonne expert (V. Koritarov) in the period July 20-23, 1999. Besides JPSCo experts, the discussions and the review of the LCEP during the mission included several experts from NIBJ, Ministry of Energy, and the Petroleum Corporation of Jamaica. Mr. Koritarov also worked with the JPSCo technical staff to reconstruct the WASP base case that was used as a basis for the January 1999 report. The first step was to verify that the results obtained after the resimulation of this case

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

    ERIC Educational Resources Information Center

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

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

  12. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  13. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  14. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  15. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  16. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  17. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  18. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  19. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  20. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  1. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  2. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  3. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  4. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  5. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  6. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  7. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  8. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  9. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  10. Talking Back to New Public Management Versions of Accountability in Education: A Co-Principalship's Practices of Mutual Responsibility

    ERIC Educational Resources Information Center

    Court, Marian

    2004-01-01

    When co-principalships were initiated in Aotearoa/New Zealand during the 1990s, they encountered a range of issues around this country's new public management requirements for market, managerial and split governance/management accountabilities. This article draws on a case study of one initiative to discuss how elements of these requirements were…

  11. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section 2520.104-46 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND...

  12. Public health assessment for Stoker Company, Imperial, Imperial County, California, Region 9. Cerclis No. CAD066635442. Preliminary report

    SciTech Connect

    Not Available

    1994-01-06

    Stoker Company is a pesticide dealer and crop dusting loading facility located in the County of Imperial, approximately 25 miles from the Mexican border. The 26-acre site is barren with no vegetation. Operations at the facility, beginning in 1966, have caused the surface soil over much of the site to be contaminated with pesticides. Some of the contaminated surface soil has blown off-site and impacted nearby surface soil and surface water. This preliminary public health assessment evaluated the potential for adverse health effects to occur in five populations identified as being impacted by contaminants. The impacted populations include: (1) on-site workers; (2) the family formerly living on the neighboring D K property; (3) the D K Duck Hunting Club members; (4) individuals using untreated surface water for drinking and/or other domestic purposes; and (5) individuals living or working near crop dusting operations. Based on this assessment, Stoker Company is considered to pose a public health hazard because long-term exposure to site-related contaminants may cause adverse health effects.

  13. Econometric analysis on the impact of macroeconomic variables toward financial performance: A case of Malaysian public listed logistics companies

    NASA Astrophysics Data System (ADS)

    Zakariah, Sahidah; Pyeman, Jaafar; Ghazali, Rahmat; Rahman, Ibrahim A.; Rashid, Ahmad Husni Mohd; Shamsuddin, Sofian

    2014-12-01

    The primary concern of this study is to analyse the impact against macroeconomic variables upon the financial performance, particularly in the case of public listed logistics companies in Malaysia. This study incorporated five macroeconomic variables and four proxies of financial performance. The macroeconomic variables selected are gross domestic product (GDP), total trade (XM), foreign direct investment (FDI), inflation rate (INF), and interest rate (INT). This study is extended to the usage of ratio analysis to predict financial performance in relation to the changes upon macroeconomic variables. As such, this study selected four (4) ratios as proxies to financial performance, which is Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE). The findings of this study may appear non-controversial to some, but it resulted in the following important consensus; (1) GDP is found to be highly impacting NPM and least of ROA, (2) XM has high positive impact on OPM and least on ROE, (3) FDI appear to have insignificant impact towards NPM, and (4) INF and INT show similar negative impact on financial performance, precisely highly negative on OPM and least on ROA. Such findings also conform to the local logistic industry settings, specifically in regards to public listed logistics companies in relation to its financial performance.

  14. 76 FR 13177 - Public Utilities Commission of Nevada and Sierra Pacific Power Company v. Tuscarora Gas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-10

    ...., Washington, DC 20426. This filing is accessible on-line at http://www.ferc.gov , using the ``eLibrary'' link and is available for review in the Commission's Public Reference Room in Washington, DC. There is...

  15. Refining estimates of public health spending as measured in national health expenditures accounts: the United States experience.

    PubMed

    Sensenig, Arthur L

    2007-01-01

    Providing for the delivery of public health services and understanding the funding mechanisms for these services are topics of great currency in the United States. In 2002, the Department of Homeland Security was created and the responsibility for providing public health services was realigned among federal agencies. State and local public health agencies are under increased financial pressures even as they shoulder more responsibilities as the vital first link in the provision of public health services. Recent events, such as hurricanes Katrina and Rita, served to highlight the need to accurately access the public health delivery system at all levels of government. The National Health Expenditure Accounts (NHEA), prepared by the National Health Statistics Group, measure expenditures on healthcare goods and services in the United States. Government public health activity constitutes an important service category in the NHEA. In the most recent set of estimates, Government Public Health Activity expenditures totaled $56.1 billion in 2004, or 3.0 percent of total US health spending. Accurately measuring expenditures for public health services in the United States presents many challenges. Among these challenges is the difficult task of defining what types of government activity constitute public health services. There is no clear-cut, universally accepted definition of government public health care services, and the definitions in the proposed International Classification for Health Accounts are difficult to apply to an individual country's unique delivery systems. Other challenges include the definitional issues associated with the boundaries of healthcare as well as the requirement that census and survey data collected from government(s) be compliant with the Classification of Functions of Government (COFOG), an internationally recognized classification system developed by the United Nations. PMID:17299313

  16. The Ethics of Public School Fiscal and Academic Accountability Legislation: A Multidimensional Analysis.

    ERIC Educational Resources Information Center

    Pauken, Patrick; Kallio, Brenda R.; Stockard, Rhonda R.

    2001-01-01

    Examines contradictions between school accountability legislation and the moral leadership applicable to its development and implementation. Using the ethics of critique, justice, and care, analyzes Ohio's recent fiscal and accountability legislation, which may be setting school districts up for failure. Policymakers must examine their moral…

  17. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  18. Internal Evaluation in American Public School Districts: The Importance of Externally Driven Accountability Mandates

    ERIC Educational Resources Information Center

    King, Jean A.; Rohmer-Hirt, Johnna A.

    2011-01-01

    From the 1980s to the present, educational accountability in the United States has grown dramatically. Such accountability in U.S. school districts, although driven primarily by external demands, has internal manifestations as well. The chapter traces the historical development of internal evaluation in American school districts, then highlights…

  19. Serving Public Interests in Educational Accountability: Alternative Approaches to Democratic Evaluation

    ERIC Educational Resources Information Center

    Ryan, Katherine E.

    2004-01-01

    Today, educational evaluation theory and practice face a critical juncture with the kind of educational accountability evaluation legislated by No Child Left Behind. While the goal of this kind of educational accountability is to improve education, it is characterized by a hierarchical, top-down approach to improving educational achievement…

  20. The Role of Charter Restarts in School Reform: Honoring Our Commitments to Students and Public Accountability

    ERIC Educational Resources Information Center

    Doyle, Daniela; Field, Tim

    2013-01-01

    Charter school boards enter into a critical bargain: autonomy for accountability. Compared with their traditional district counterparts, they operate with relative freedom in curriculum, hiring, budgeting, and other operational decisions. In exchange, they are held accountable for student performance in ways that traditional district schools are…

  1. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    ERIC Educational Resources Information Center

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

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

    ERIC Educational Resources Information Center

    Levine, Donald M.; Hahn, Peter T.

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

  3. Informing or Shaping Public Opinion? The Influence of School Accountability Data Format on Public Perceptions of School Quality

    ERIC Educational Resources Information Center

    Jacobsen, Rebecca; Snyder, Jeffrey W.; Saultz, Andrew

    2014-01-01

    The 2001 No Child Left Behind Act requires local education agencies to publicly disseminate school performance data. In response, districts and state departments of education have created "school report cards" that vary widely. While data dissemination policies can improve institutional legitimacy and ensure ongoing support, we suggest…

  4. Private vs. Public Investment in the Mexican Utility Company: A Case Study

    ERIC Educational Resources Information Center

    Dieck-Assad, Flory Anette

    2016-01-01

    How should the strategies and regulations of the Mexican laws be designed in order to trigger a country to go from a non-sustainable energy economy towards a sustainable energy economy? This paper proposes a classroom debate of the reformed Law of Public Electricity Service in Mexico (LSPEE, 1992: Ley del Servicio Publico de Energia Electrica),…

  5. 77 FR 25162 - Golden Spread Electric Cooperative, Inc. v. Southwestern Public Service Company; Notice of Complaint

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-27

    ... Federal Energy Regulatory Commission Golden Spread Electric Cooperative, Inc. v. Southwestern Public... Electric Cooperative, Inc. (Complainant or Golden Spread) filed a formal complaint against Southwestern...Support@ferc.gov , or call (866) 208-3676 (toll free). For TTY, call (202) 502-8659. Comment Date: 5...

  6. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  7. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  8. 77 FR 24483 - Kern River Gas Transmission Company; Notice of Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-24

    ... Energy Regulatory Commission Kern River Gas Transmission Company; Notice of Filing Take notice that on March 29, 2012, Kern River Gas Transmission Company (Kern River) submitted a request for authorization... of Accounts for Public Utilities and Licensees and for Natural Gas Companies (Classes A, B, C, and...

  9. Public policy issues. A Southern California Gas Company project SAGE report

    NASA Technical Reports Server (NTRS)

    Barbieri, R. H.; Hirsberg, A. S.

    1978-01-01

    The use of solar energy to stretch our supplies of fossil fuels was investigated. Project SAGE (semi-automated ground environment) addresses itself to one application of this goal, solar assistance in central water heating systems for multifamily projects. Public policy issues that affect the rate of adoption of solar energy systems were investigated and policy actions were offered to accelerate the adoption of SAGE and other solar energy systems.

  10. Health hazard evaluation report no. HETA-81-338-1070, Public Service Company of Colorado, Pueblo, Colorado

    SciTech Connect

    Gunter, B.; Pryor, P.; Thoburn, T.

    1982-03-01

    In June 1981, NIOSH received a request to evaluate fly ash, silica, and arsenic exposures to workers who repair electrostatic precipitators at the Public Service Company of Colorado Comanche Power Plant, Pueblo, Colorado. Most respirable and total particulate breathing-zone air samples exceeded both the OSHA Standards and the American Conference of Governmental Industrial Hygienists recommended Threshold Limit Values(TLVs). NIOSH concluded that the exposure to fly ash probably has not resulted in pulmonary disease. A slightly irritating particulate such as fly ash can aggravate any underlying respiratory problem such as sinusitis or bronchitis unless excessive exposure is prevented. NIOSH concluded that a potential health hazard existed from overexposure to particulates(respirable and nonrespirable), arsenic, and crystalline silica. Recommendations for control of excessive exposures are presented in the full report.

  11. To write or not to write: a nurse's account of writing for publication.

    PubMed

    O'Halloran, Maeve; Doody, Owen

    Writing for publication is often seen as an arduous, daunting task reserved mainly for those in academia. This paper represents the first author's experience over the past 2 years of working on writing papers for publication in the context of personal and academic development. The aim is to reflect on the first author's journey towards publication with the intention of encouraging nursing staff to make their work visible and validate their practice through publication. This personal journey was made easier by the encouragement, help and support of the second author, a university lecturer acting as a mentor, advisor and critical friend. This paper is also intended to assure and give courage to those who have considered writing about their practice but are reluctant to do so. PMID:24851916

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

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2014

    2014-01-01

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

  13. Volatile Knowing: Parents, Teachers, and the Censored Story of Accountability in America's Public Schools

    ERIC Educational Resources Information Center

    Tollefson, Kaia

    2008-01-01

    "Volatile Knowing" refers to the potential for positive change that can result when parents and teachers talk with each other about the politics and policies of externally defined accountability mandates in education. This text tells the story of twelve teachers and parents who breached the unofficial, but deeply inscribed home/school divide to…

  14. Closing the Accountability Gap for Public Universities: Putting Academic Departments in the Performance Loop

    ERIC Educational Resources Information Center

    Burke, Joseph C.

    2005-01-01

    A fatal flaw in accountability programs is that they leave academic departments--the units most responsible for results--out of the performance loop. This article ties together institutional priorities and departmental performance through a limited list of common departmental indicators. It also links institutional aims and departmental…

  15. Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

    ERIC Educational Resources Information Center

    Burke, Matthew; Devore, Richard; Stopek, Josh

    2013-01-01

    This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

  16. 12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... performance. At a minimum, an accountant hired to audit a System institution is not independent if he or she functions in the role of management, audits his or her own work, or serves in an advocacy role for the... office or corporate office of the institution that is to be audited; (d) Is not suspended or...

  17. 75 FR 54802 - Account Ownership and Control Report; Notice of Public Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... conference call is set forth below. \\1\\ 75 FR 41775 (July 19, 2010). U.S./Canada Toll-Free: (866) 312-4390...-mail at OCR@cftc.gov . ``Account Ownership and Control Report'' must be in the subject field...

  18. 18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Unamortized discount on long-term debt-Debit. 367.2260 Section 367.2260 Conservation of Power and Water... 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...

  19. 18 CFR 367.4280 - Account 428, Amortization of debt discount and expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Amortization of debt discount and expense. 367.4280 Section 367.4280 Conservation of Power and Water Resources... 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,...

  20. 18 CFR 367.4380 - Account 438, Dividends declared-common stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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... outstanding common capital stock issued by the service company. (b) Dividends must be segregated for...

  1. 75 FR 13147 - Integrity Life Insurance Company, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-18

    ... COMMISSION Integrity Life Insurance Company, et al.; Notice of Application March 10, 2010. AGENCY: Securities...: Integrity Life Insurance Company (``Integrity''), Separate Account I of Integrity Life Insurance Company (``Integrity Separate Account I''), Separate Account II of Integrity Life Insurance Company...

  2. Targeting Diversity: A Critical Account of Language Policy and Public Education

    ERIC Educational Resources Information Center

    Johnson, Eric J.; Brandt, Elizabeth A.

    2009-01-01

    Drawing from the surge of anti-bilingual education sentiments at the turn of the millennium, Ron Unz and the program he initiated, English for the Children, promoted Proposition 203 to dismantle bilingual and English as a second language (ESL) programs in Arizona's public schools. According to Unz's initiative, language-minority students were to…

  3. Accounting Rule Targets Benefits in Public Sector. Districts, Others Must Tally Long-Term Obligations

    ERIC Educational Resources Information Center

    Jacobson, Linda

    2006-01-01

    Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…

  4. Lessons from the Voluntary System of Accountability (VSA): The Intersection of Collective Action & Public Policy

    ERIC Educational Resources Information Center

    Keller, Christine M.

    2014-01-01

    Over the past decade, the federal investment in higher education has grown, the public demand for a postsecondary degree has risen, and skepticism about the value and meaning of the degree has increased. This confluence has prompted a more intense federal interest in having clear and comparable information about colleges and universities available…

  5. District of Columbia Public Schools: Defining Instructional Expectations and Aligning Accountability and Support

    ERIC Educational Resources Information Center

    Curtis, Rachel

    2011-01-01

    After spending decades introducing curriculum and instructional programs with little to show in the way of student achievement results, the District of Columbia Public Schools (DCPS), under the leadership of Chancellor Michelle Rhee, decided to shift its focus. Emphasizing what to teach had yielded few results. Dogged by its standing as perhaps…

  6. Fiscal Accountability in Milwaukee's Public Elementary Schools. "Where Does the Money Go?" Volume 3, No. 4.

    ERIC Educational Resources Information Center

    Fischer, Michael

    This report describes the current spending priorities of the Milwaukee (Wisconsin) Public Schools (MPS) and suggests how the same amount of money could be better spent on educating children. The report's major findings include the following: (1) of an average $6,451 expenditure per MPS pupil in 1989-90, only 26 percent finds its way into the…

  7. [Sponsored research, authorship and accountability; declarations by authors of their independence regarding publications].

    PubMed

    2002-02-01

    The editorial board of the Nederlands Tijdschrift voor Geneeskunde (Dutch Journal of Medicine) has decided to disclose at the end of each article conflicts of interest (financial and otherwise), the sponsor of the research or its publication, and whether the authors were independent in their investigations, analysis and reporting of the data. PMID:11851080

  8. Maximizing Basic Education Subsidy in Pennsylvania Public School Districts by Accounting for Children in Educational Settings

    ERIC Educational Resources Information Center

    McCook, Byron Alexander

    2009-01-01

    Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home…

  9. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    ERIC Educational Resources Information Center

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  10. Public Accountability for Charter Schools: Standards and Policy Recommendations for Effective Oversight

    ERIC Educational Resources Information Center

    Dingerson, Leigh

    2014-01-01

    In 2012-2013, a working group of grassroots organizers and leaders from around the country met under the auspices of the "Annenberg Institute for School Reform" (AISR) and "Communities for Public Education Reform" (CPER) to explore the impact of rapid charter expansion on parents, students, and communities. The participants,…

  11. Quality, Equity, Accountability: Long-Range Plan for Public Education, 1991-1995.

    ERIC Educational Resources Information Center

    Texas State Board of Education, Austin.

    In 1989, the Texas State Board of Education undertook the responsibility for developing a 4-year plan and for establishing a vision for education that extends into the next century. This document contains the goals for education established by the 71st Texas legislature. The mission of public education in Texas is for it to be characterized by…

  12. Public Education: Commercial Activities in Schools. United States General Accounting Office Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Shaul, Marnie S.

    Commercial activities in U.S. public elementary and secondary schools have been growing in visibility throughout the last decade, a period characterized by tightened school budgets. As visibility has increased, so have concerns about commercial activities that generate cash, equipment, or other types of assistance and their potential effects on…

  13. A Closer Look at Public Higher Education in South Carolina: Institutional Effectiveness, Accountability, and Performance, 2009

    ERIC Educational Resources Information Center

    Walters, Garrison

    2009-01-01

    This report provides an annual overview of data reported by South Carolina's public institutions of higher education as part of institutional effectiveness reporting and as part of the process of performance funding. Prior to the January 2000 edition, this document was entitled "Minding Our P's and Q's: Indications of Productivity and Quality in…

  14. Relationships between Federal Accountability Mandates and Principal Turnover within Georgia Public Elementary Schools

    ERIC Educational Resources Information Center

    Garbade, Amy Leigh

    2013-01-01

    This study examines principal turnover in Georgia public elementary schools during a time period prior to the existence of the No Child Left Behind Act of 2001, through the law's full implementation. Data was compiled for the fourteen-year period and examined to determine if a relationship existed between principal attrition rates and the…

  15. Enacting multiple methamphetamines: the ontological politics of public discourse and consumer accounts of a drug and its effects.

    PubMed

    Dwyer, Robyn; Moore, David

    2013-05-01

    Over the last decade in Australia, methamphetamine has come to be seen as a significant issue for drug research, policy and practice. Concerns have been expressed over its potency, the increasing prevalence of its use and its potential for producing greater levels, and more severe forms, of harm compared to amphetamine or other drugs. In this article, we critically examine some of the ways in which methamphetamine and its effects are produced and reproduced within and through Australian public discourse, focusing in particular on the associations made between methamphetamine and psychosis. We show how public discourse enacts methamphetamine as an anterior, stable, singular and definite object routinely linked to the severe psychological 'harm' of psychosis. We contrast the enactment of methamphetamine within public discourse with how methamphetamine is enacted by consumers of the drug. In their accounts, consumers perform different methamphetamine objects and offer different interpretations of the relationships of these objects to psychological problems and of the ontological nature (i.e. relating to what is real, what is, what exists) of these problems. In examining public discourse and consumer accounts, we challenge conventional ontological understandings of methamphetamine as anterior, singular, stable and definite, and of its psychological effects as indicative of pathology. In line with recent critical social research on drugs, we draw on social studies of science and technology that focus on the performativity of scientific knowledge and material practices. We suggest that recognising the ontological contingency, and therefore the multiplicity, of methamphetamine offers a critical counterpoint to conventional research, policy and practice accounts of methamphetamine and its psychological effects. PMID:23540297

  16. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    ERIC Educational Resources Information Center

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  17. Politics, Police Accountability, and Public Health: Civilian Review in Newark, New Jersey.

    PubMed

    McGregor, Alecia

    2016-04-01

    Police brutality, a longstanding civil rights issue, has returned to the forefront of American public debate. A growing body of public health research shows that excessive use of force by police and racial profiling have adverse effects on health for African Americans and other marginalized groups. Yet, interventions to monitor unlawful policing have been met with fierce opposition at the federal, state, and local levels. On April 30, 2015, the mayor of Newark, New Jersey signed an executive order establishing a Civilian Complaint Review Board (CCRB) to monitor the Newark Police Department (NPD). Using a mixed-methods approach, this study examined how advocates and government actors accomplished this recent policy change in the face of police opposition and after a 50-year history of unsuccessful attempts in Newark. Drawing on official public documents, news media, and interviews conducted in April and May 2015, I propose that: (1) a Department of Justice investigation of the NPD, (2) the activist background of the Mayor and his relationships with community organizations, and (3) the momentum provided by the national Black Lives Matter movement were pivotal in overcoming political obstacles to reform. Examining the history of CCRB adoption in Newark suggests when and where advocates may intervene to promote policing reforms in other US cities. PMID:26661578

  18. Quality of Quality Accounts: transparency of public reporting of Never Events in England. A semi-quantitative and qualitative review

    PubMed Central

    Wahid, Nazurah NN Abdul; Moppett, Sarah H

    2016-01-01

    Objectives To describe the quality of reporting and investigation into surgical Never Events in public reports. Design Semi-quantitative and qualitative review of published Quality Accounts for three years (2011/2–2013/14). Data on Never Events were compared with previously collated Never Events rates. Quality of reported investigations was assessed using the London Protocol. Setting English National Health Service. Participants All English acute hospital trusts. Main outcome measures Quality of Never Event reporting. Results Quality Accounts were available for all Trusts for all three years, of which 342 referred to years when a surgical Never Event had occurred. A total of 125 of 342 (37%) accounts failed to report any or all Never Events that had occurred; 13/342 (4%) provided full disclosure; 197 (58%) reported that some investigation had taken place. Of these 197, 61 (31%) were limited in scope; 61 (31%) were categorised as detailed reports. Task and Technology factors were the commonest factor (103/211 (49%)) Identified in investigations, followed by Individual factors (48/211 (23%)). Team and Work environment factors were identified in 29/211 (14%) and 23/211 (11%), respectively. Organisational and Management 5/211 (2%) factors were rarely identified, and the Institutional context was never discussed. Conclusions Reporting of Never Events and their investigations by English NHS Trusts in their Quality Accounts is neither consistently transparent nor adequate. As with clinical error, the true root causes are likely to be organisational rather than individual. PMID:26933157

  19. Benchmarking Student Diversity at Public Universities in the United States: Accounting for State Population Composition

    PubMed Central

    Franklin, Rachel S.

    2014-01-01

    Regions rely at least partially on the internal production of a qualified workforce in order to maintain their economic competitiveness. Increasingly, at least from a university or corporate point of view, a qualified workforce is viewed as one that is racially and ethnically diverse. However, the conceptualization and measurement of ethnic and racial diversity in higher education appears to be often based on normative values rather than solid benchmarks, making any regional comparisons or goals difficult to specify. Ideally, at least as a starting point, public state universities would, while attempting to increase overall student diversity, benchmark their progress against the state population composition. This paper combines enrollment data from the National Center for Education Statistics (NCES) with U.S. Census Bureau population estimates data to provide a point of comparison for state universities. The paper has two goals: first a university-level comparison of diversity scores, as measured by the interaction index and, second, an analysis of how university student population composition compares to that of the population the university was originally intended to serve – the state population. PMID:25506123

  20. Experimental and clinical transplantation: a commitment to integrity, accountability, and ethics in publication.

    PubMed

    Haberal, Mehmet; Masri, Marwan; Ghods, Ahad J; Rizvi, Sadibul Hasan; Shaheen, Faissal A M

    2013-02-01

    For the past few years, the social, economic, and political issues surrounding the field of organ transplantation have entered into many ethical discussions. Transplant tourism, and organ trade in particular, have finally received the attention they deserve and many commendable developments have ensued. The "Declaration of Istanbul on Organ Trafficking and Transplant Tourism," the result of a collective effort by hundreds of transplant professionals the world over, is one such example and is now considered the universal charter for ethical conduct in the field of transplantation. The Middle East Society for Organ Transplantation and its official journal Experimental and Clinical Transplantation were among its first endorsers, and it is our policy to ensure that all authors of articles published in our Journal adhere fully to the rules and regulations stated in The Declaration of Istanbul and by the Committee on Publication Ethics. We believe that the medical community must ensure that a foundation of ethical conduct and scientific integrity is maintained throughout the field, and we must strive toward this goal in all our clinical and scholarly efforts. PMID:23387535