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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. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  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, 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)...

  20. 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)...

  1. 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)...

  2. 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)...

  3. 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)...

  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 367.4114 - 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...

  9. 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,...

  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. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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…

  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, 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  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, 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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,...

  5. 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)...

  6. 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)...

  7. 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)...

  8. 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)...

  9. 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)...

  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 367.1080 - 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  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. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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 …

  10. 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…

  11. 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…

  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, 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...

  15. 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,...

  16. 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,...

  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

    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

  9. 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

  10. 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…

  11. 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...

  12. 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...

  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. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  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. 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…

  16. 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)

  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)…