Science.gov

Sample records for 401k accounts invested

  1. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

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

    1999-01-01

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

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

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

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

  3. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

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

  4. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

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

    2008-12-01

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

  5. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

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

    2012-12-01

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

  6. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

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

    2011-12-01

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

  7. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  8. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

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

  9. What does consistent participation in 401(k) plans generate?

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-07-01

    EBRI/ICI 401(K) DATABASE: The annual EBRI/ICI 401(k) database update report is based on large cross-sections of 401(k) plan participants. Whereas the cross-sections cover participants with a wide range of participation experience in 401(k) plans, meaningful analysis of the potential for 401(k) participants to accumulate retirement assets over time must examine how a consistent group of participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the eight-year period from 1999 to 2007: The average 401(k) account balance increased at an annual growth rate of 9.5 percent over the period, to $137,430 at year-end 2007. The median 401(k) account balance (half above, half below) increased at an annual growth rate of 15.2 percent over the period, to $76,946 at year-end 2007. ANALYSIS OF A CONSISTENT GROUP OF 401(K) PARTICIPANTS HIGHLIGHTS THE ACCUMULATION POTENTIAL OF 401(K) PLANS. At year-end 2007, the average account balance among consistent participants was double the average account balance among all participants in the EBRI/ICI 401(k) database. The consistent group's median balance was more than four times larger than the median balance across all participants at year-end 2007. YOUNGER PARTICIPANTS OR THOSE WITH SMALLER INITIAL BALANCES EXPERIENCED HIGHER GROWTH IN ACCOUNT BALANCES COMPARED WITH OLDER PARTICIPANTS OR THOSE WITH LARGER INITIAL BALANCES. Among the consistent group, individual participant experience is influenced by three primary factors that impact account balances: contributions, investment returns, and withdrawal and loan activity. For example, the average account balance of participants in their 20s was heavily influenced by the relative size of contributions to the account balances and increased at an average growth rate of 36.0 percent per year between year-end 1999 and year-end 2007. 401(K) PARTICIPANTS TEND TO CONCENTRATE THEIR ACCOUNTS IN EQUITY SECURITIES. The asset

  10. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-4...

  11. Use of target-date funds in 401(k) plans, 2007.

    PubMed

    Copeland, Craig

    2009-03-01

    WHAT THEY ARE: Target-date funds (also called "life-cycle" funds) are a type of mutual fund that automatically rebalances its asset allocation following a predetermined pattern over time. They typically rebalance to more conservative and income-producing assets as the participant's target date of retirement approaches. WHY THEY'RE IMPORTANT AND GROWING: Of the 401(k) plan participants in the EBRI/ICI 401(k) database who were found to be in plans that offeredtarget-date funds, 37 percent had at least some fraction of their account in target-date funds in 2007. Target-date funds held about 7 percent of total assets in 401(k) plans and the use of these funds is expected to increase in the future. The Pension Protection Act of 2006 made it easier for plan sponsors to automatically enroll new workers in a 401(k) plan, and target-date funds were one of the types of approved funds specified for a "default" investment if the participant does not elect a choice. BRI/ICI 401(K) DATABASE: This study uses the unique richness of the data in the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, which has almost 22 million participants, to examine the choices and characteristics of participants whose plans offer target-date funds. EFFECT OF AGE, SALARY, JOB TENURE, AND ACCOUNT BALANCE: Younger workers are significantly more likely to invest in target-date funds than are older workers: Almost 44 percent of participants under age 30 had assets in a target-date fund, compared with 27 percent of those 60 or older. Target-date funds appeal to those with lower incomes, little time on the job, and with few assets. On average, target-date fund investors are about 2.5 years younger than those who do not invest in target-date funds, have about 3.5 years less tenure, make about $11,000 less in salary, have $25,000 less in their account, and are in smaller plans. EFFECT OF AUTOMATIC ENROLLMENT: While the EBRI/ICI database does not contain specific information on whether

  12. Roth 401(k): asking the right questions.

    PubMed

    Joyner, James F

    2006-01-01

    Roth 401(k) provisions are a newly available feature of 401(k) plans. Roth 401(k) provisions are after-tax savings that generally are tax-free at the time of distribution. Questions arise for plan sponsors about whether the new feature is beneficial, and to whom, and what needs to be done if the plan sponsor decides to offer this provision to its employees. This article tries to answer some of those common questions, including a simple computational analysis to try to answer the important question of how much an employee-participant genuinely benefits from this savings approach. Some practical issues of implementation are touched on, and some unanswered questions are identified.

  13. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

  14. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual deferral percentage (ADP) test—(1) In general—(i) ADP test formula. A cash or deferred...

  15. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... years following the last plan year the employer was an eligible employer. If the failure is due to any...) Election and notice—(1) General rule. An eligible employer establishing or maintaining a SIMPLE 401(k) plan must satisfy the election and notice requirements in paragraphs (d)(2) and (3) of this section....

  16. 401(k) Plans. Incidence, Provisions, and Benefits. Report to the Ranking Minority Member, Special Committee on Aging, U.S. Senate.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

    The General Accounting Office studied employer-sponsored retirement savings plans provided for under section 401(k) of the Internal Revenue Code. Nearly 5,000 employers were surveyed in 1987 to determine (1) the incidence of 401(k) plans and their relationship to other types of retirement plans; (2) the variation in plan provisions and experiences…

  17. 76 FR 66135 - Investment Advice-Participants and Beneficiaries

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-25

    ...This document contains a final rule under the Employee Retirement Income Security Act, and parallel provisions of the Internal Revenue Code of 1986, relating to the provision of investment advice to participants and beneficiaries in individual account plans, such as 401(k) plans, and beneficiaries of individual retirement accounts (and certain similar plans). The final rule affects sponsors,......

  18. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  19. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-associate companies, investment advances to these companies, and any investments not accounted for elsewhere... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124,...

  20. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... direct investments, SDIs, term investments, or other investment programs. (c) Withdrawals. The amount of... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  1. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Investment account requirements. 203... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  2. Health Care Consumerism: Lessons My 401(k) Plan Taught Me.

    PubMed

    Steinberg, Allen T

    2015-01-01

    Changes to the U.S. health care system are here. As we think about how individuals will pay for health care--while actively employed and while retired--our experiences with 401(k) plans provide some valuable lessons. In order to support employees in this new health care world--a challenge arguably more daunting than the 401(k) challenge we faced 20 years ago--some very different types of support are needed. Employers should consider providing their employees with the resources to manage health care changes.

  3. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  4. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  5. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...(k)(3) described in § 1.401(k)-2; (B) The ADP safe harbor provisions of section 401(k)(12) described...(k)(12) and another plan that is using the ADP test of section 401(k)(3). (iv) Disaggregation of..., and room and board expenses, for up to the next 12 months of post-secondary education for the...

  6. 75 FR 64909 - Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ...This document contains a final regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that requires the disclosure of certain plan and investment-related information, including fee and expense information, to participants and beneficiaries in participant-directed individual account plans (e.g., 401(k) plans). This regulation is intended to ensure that all participants and......

  7. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities... temporary cash investments are includible in account 136, Temporary cash investments (§ 367.1360)....

  8. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  9. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136, Temporary... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

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

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

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

  11. 75 FR 15492 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements AGENCY: Internal Revenue Service (IRS..., the IRS is soliciting comments concerning REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000... INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance on Cash...

  12. Your accounts. Saving, investment, and mortgages after the budget.

    PubMed

    Hepburn, P F

    1984-06-01

    The budget has caused a number of problems for the personal taxpayer, the investor, and the prospective mortgagee. Some accepted principles affecting decisions in any of these three areas may now have to be redefined. To reap the maximum from one's savings, doctors are now likely to dispense with their natural financial caution and invest in a more speculative manner than before. They should now be coerced into relying more heavily on stock brokers, accountants, and other financial experts. Under the present climate, those who remain conservative will undoubtedly miss out on an enormous amount of potential and, in the long run, suffer the consequences.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Investment in associate companies. (a) This account must include the book cost of investments in securities issued or assumed by associate companies and investment advances to the companies, including related... manner so as to show the investment in securities of, and advances to, each associate company...

  14. Managing resources and ensuring accountability: understanding return on investment.

    PubMed

    Green, Alexia; Masten, Yondell; Cherry, Barbara

    2005-01-01

    Leaders of colleges of nursing face increasing challenges associated with insufficient resources coupled with growing market demands. Managing financial resources and ensuring accountability are essential leadership skills for deans and academic leaders across the nation. An understanding of "return on investment" or "ROI" analysis as a mechanism to negotiate and validate outcomes with varied stakeholders is critical to building a financial business case. ROI analysis is one component of metrics for knowledge management and must be understood from a business perspective. Providing leadership to a resilient college of nursing requires a willingness to utilize innovative strategies and effective metrics to measure outcomes. By raising the effectiveness of base spending, thereby increasing ROI, an academic leader is better positioned to innovate, which is crucial to the future success of nursing education.

  15. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  16. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  17. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  18. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  19. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  20. 25 CFR 115.711 - How is money in a trust account invested?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How is money in a trust account invested? 115.711 Section 115.711 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS... § 115.711 How is money in a trust account invested? OTFM manages trust fund investments and...

  1. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  2. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  3. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  4. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Examples. (7) Plan provision requirement. (f) Special rules for designated Roth contributions. (1) In general. (2) Inclusion treatment. (3) Separate accounting required. (4) Designated Roth contributions must... rollovers. (5) Rules regarding designated Roth contribution elections. (i) Frequency of elections....

  5. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  6. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  7. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain...

  9. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain...

  10. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123... offsetting entry to the recording of amortization of discount or premium on interest bearing...

  11. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  12. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  13. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  14. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  15. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  16. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  17. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  18. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  19. 31 CFR 586.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... Holding of funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 586.201 shall hold or place such funds in a blocked interest-bearing account located in...

  20. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  1. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  2. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  3. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  4. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  5. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  6. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  7. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (e) or (f) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  8. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  9. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  10. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  11. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  12. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  13. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  14. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  15. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  16. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (e) or (f) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  17. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  18. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  19. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  20. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  1. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  2. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  3. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (e) or (f) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  4. 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

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also...

  5. 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

    ... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also...

  6. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... blocked funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 593.201(a) shall hold or place such funds in a blocked interest-bearing account located...

  7. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... blocked funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 593.201(a) shall hold or place such funds in a blocked interest-bearing account located...

  8. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable life... of separate accounts that offer variable life insurance policies and that register under...

  9. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable life... of separate accounts that offer variable life insurance policies and that register under...

  10. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... blocked funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 593.201(a) shall hold or place such funds in a blocked interest-bearing account located...

  11. 31 CFR 587.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing....203 Holding of funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided... obligations subject to § 587.201(a) shall hold or place such funds in a blocked interest-bearing...

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

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

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

  13. 78 FR 66778 - Withdrawal of Notice of Proposed Exemption Involving the Studley, Inc. Section 401(k) Profit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration Withdrawal of Notice of Proposed Exemption Involving the Studley, Inc. Section 401(k) Profit Sharing Plan (the Plan) Located in New York, NY In the Federal Register...

  14. 78 FR 40832 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... copies of the regulations should be directed to Allan Hopkins at Internal Revenue Service, Room 6129... Allan.M.Hopkins@irs.gov . SUPPLEMENTARY INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401... provide information. Approved: June 17, 2013. Allan Hopkins, Tax Analyst. BILLING CODE 4830-01-P...

  15. 17 CFR 270.15a-3 - Exemption for initial period of investment adviser of certain registered separate accounts from...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Exemption for initial period of investment adviser of certain registered separate accounts from requirement of security holder... requirement of security holder approval of investment advisory contract. (a) An investment adviser of...

  16. 17 CFR 270.15a-3 - Exemption for initial period of investment adviser of certain registered separate accounts from...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Exemption for initial period of investment adviser of certain registered separate accounts from requirement of security holder... requirement of security holder approval of investment advisory contract. (a) An investment adviser of...

  17. 17 CFR 270.15a-3 - Exemption for initial period of investment adviser of certain registered separate accounts from...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Exemption for initial period of investment adviser of certain registered separate accounts from requirement of security holder... requirement of security holder approval of investment advisory contract. (a) An investment adviser of...

  18. 17 CFR 270.15a-3 - Exemption for initial period of investment adviser of certain registered separate accounts from...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Exemption for initial period of investment adviser of certain registered separate accounts from requirement of security holder... requirement of security holder approval of investment advisory contract. (a) An investment adviser of...

  19. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Offers of exchange by open-end... 1940 § 270.11a-3 Offers of exchange by open-end investment companies other than separate accounts. (a... of investment companies means any two or more registered open-end investment companies that...

  20. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Offers of exchange by open-end... 1940 § 270.11a-3 Offers of exchange by open-end investment companies other than separate accounts. (a... of investment companies means any two or more registered open-end investment companies that...

  1. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  2. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  3. Collection Development: After the Meltdown (Personal Investing), January 2011

    ERIC Educational Resources Information Center

    Maxted, Lawrence

    2011-01-01

    Many current investors involuntarily entered the realm of investments for the first time when 401(k) retirement and other market-tied savings plans became the norm. Homeowners thought their homes were safe, appreciating investments. Yet the last decade saw two major market corrections. The 2008 mortgage-backed securities crisis induced global…

  4. Lessons from the evolution of 401(k) retirement plans for increased consumerism in health care: an application of behavioral research.

    PubMed

    DiCenzo, Jodi; Fronstin, Paul

    2008-08-01

    when it was one of 24 as opposed to one of six, evidence has shown that people tend to be less likely to join a company-sponsored retirement plan when more investment options are offered. More choice can also lead to lower satisfaction. It is also known that workers may not be able to appropriately sort through many complex alternatives and that education is not always as effective as employers would hope. Decision complexity often forces people to find a way to simplify, and one of the easiest rules of thumb is to pick the option with the lowest short-term cost, even when that alternative is more costly in the longer run. It is also known that, for good or for bad, choices are constructed on the fly; preferences are dynamic, and logic does not always apply. Financial incentives are helpful in motivating behavior, but they do not affect everyone's decisions. Despite significant financial incentives to participate in 401(k) plans, many workers choose not to. Similarly, despite many of the financial incentives embedded in health care plan design, it can be expected that these incentives will not effectively motivate and engage all workers. One seemingly rational approach to improve workers' decision making is to provide education and guidance to help them sort through complex alternatives and to demonstrate the value of financial incentives. Certainly, providing education and guidance in the form of decision support tools may be an employer's responsibility. However, some studies have shown that, even when "educated" workers have the intent to make improved decisions, they often lack follow-through and fail to take action. In short, education and guidance may not be enough to foster improved health care consumerism. Some employers have begun to design benefit programs with a view toward overcoming behavioral tendencies that negatively affect workers' well-being. Newer retirement plan designs involve careful consideration of default choices. These defaults apply unless

  5. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1, cover page for each certificate of accounting of securities and similar investments of a...

  6. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1, cover page for each certificate of accounting of securities and similar investments of a...

  7. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Offers of exchange by open-end investment companies other than separate accounts. 270.11a-3 Section 270.11a-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT...

  8. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT... accounting of securities and similar investments in the custody of a registered management investment...

  9. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT... accounting of securities and similar investments in the custody of a registered management investment...

  10. Managing Your TIAA-CREF Retirement Accounts. Investment Strategies To Maximize Retirement Income.

    ERIC Educational Resources Information Center

    Goodall, Leonard E.; Corney, William J.

    This book offers investment strategies for participants in the primary retirement organization for universities and nonprofit organizations, the Teachers Insurance and Annuity-College Retirement Equities Fund (TIAA-CREF). The investment principles outlined also apply to retirement funds offered by other investment companies. The book's scope…

  11. Accountable for Billions, School Boards Break into the Investment Big Leagues.

    ERIC Educational Resources Information Center

    Rist, Marilee C.

    1988-01-01

    School budget dollars demand conscientious management and prudent investment, where permitted by law, in U.S. treasury bills, certificates of deposit, and repurchase agreements. Insets outline investment instruments and provide a money management primer and a chart of state-by-state investment rules. (MLH)

  12. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of blocked funds in interest-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF...

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

    PubMed Central

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

    2009-01-01

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

  14. Education and advice under ERISA for employee-directed 401(k) plans.

    PubMed

    Kimpel, J M

    2000-01-01

    Section 404(c) regulation sets forth the conditions that plan fiduciaries must meet to be relieved of liability for the consequences of employees' control over their accounts. After reviewing applicable laws and regulations, the author concludes that employers desiring to provide employees with education and/or advice services through a third party should be able to do so while still obtaining reliance on the protections of Section 404(c) and without taking on significant additional fiduciary responsibilities.

  15. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2550 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  16. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  17. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  18. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  19. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  20. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  1. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  2. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  3. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  4. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  5. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  6. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  7. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  8. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  9. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  10. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  11. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  12. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  13. 31 CFR 552.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... YEMEN SANCTIONS REGULATIONS Prohibitions § 552.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  14. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  15. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  16. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  17. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  18. 31 CFR 589.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... UKRAINE RELATED SANCTIONS REGULATIONS Prohibitions § 589.203 Holding of funds in interest-bearing accounts... obligations, subject to § 589.201 shall hold or place such funds in a blocked interest-bearing account...

  19. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  20. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  1. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  2. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  3. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  4. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  5. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  6. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  7. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  8. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  9. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  10. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  11. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  12. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  13. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  14. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  15. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  16. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  17. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  18. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  19. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  20. 31 CFR 552.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... YEMEN SANCTIONS REGULATIONS Prohibitions § 552.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  1. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  2. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  3. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  4. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  5. 31 CFR 558.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... SOUTH SUDAN SANCTIONS REGULATIONS Prohibitions § 558.203 Holding of funds in interest-bearing accounts... obligations, subject to § 558.201 shall hold or place such funds in a blocked interest-bearing account...

  6. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  7. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  8. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  9. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  10. Investing in Accounting: A Call for Professional Involvement in Higher Education

    ERIC Educational Resources Information Center

    Chang, Chun-Chia; Landis, Mark; Yu, Shaokun Carol

    2011-01-01

    The current financial crisis has created serious repercussions for accounting education. Public universities have lost funding and initiated huge budget cuts. These drastic cutbacks have resulted in the losses of courses, enrollment, and faculty. These losses will translate into inaccessibility of education will reduce the future accounting work…

  11. Career and Technical Education: The Impact of Program Investment on Accountability Ratings

    ERIC Educational Resources Information Center

    Hersperger, Susan L.

    2012-01-01

    Purpose: The purpose of this study was to examine the extent to which Career and Technical Education (CTE) enrollment and expenditure differed as a function of the accountability ratings of Texas public high schools. The extent to which CTE enrollment and expenditure influences accountability ratings is not clear. Accordingly, in this study, CTE…

  12. Using an Investment Project To Develop Professional Competencies in Introduction to Financial Accounting.

    ERIC Educational Resources Information Center

    Dudley, Lola Woodard; Davis, Henry H.; McGrady, David G.

    2001-01-01

    A group project involves accounting students in hypothetical creation of a stock portfolio after completing financial analyses. The activity develops decision-making, critical thinking, research, communication, and finance skills. (SK)

  13. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    DTIC Science & Technology

    1982-09-01

    Force Institute of Technology, WPAFB, OH II. CONTROLLING OFFICE NAMIE AND ADDRESS 12. REPORT OATS September 1982 Department of Commnication and...Exchange Commission’s (SEC) focus was on the financial condition of the corporation as a whole. Neither the SEC nor the IRS were concerned with reporting...Private corporations recognized the need for internal cost center accounting or managerial accounting. Nothing existed to fill the govern- ment’s special

  14. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  15. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  16. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  17. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  18. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  19. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  20. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  1. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  2. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  3. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  4. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... obligations, subject to § 542.201(a) shall hold or place such funds in a blocked interest-bearing...

  5. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  6. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  7. 31 CFR 560.213 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS Prohibitions § 560.213 Holding of funds in interest-bearing... funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes of...

  8. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... obligations, subject to § 537.201(a) shall hold or place such funds in a blocked interest-bearing...

  9. 31 CFR 560.213 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS Prohibitions § 560.213 Holding of funds in interest-bearing... funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes of...

  10. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  11. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  12. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  13. 31 CFR 545.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... TALIBAN (AFGHANISTAN) SANCTIONS REGULATIONS Prohibitions § 545.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  14. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  15. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  16. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Account would be divided into units of participation of an arbitrary value, and each customer would be... be valued at regular intervals, and divided by the number of units outstanding. New investors would... conclusion, the Board called attention to section 21 of the Banking Act of 1933 which, briefly, forbids...

  17. 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.…

  18. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... also be debited and credited as directed in paragraphs (a) and (b), for investment tax credits...

  19. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... also be debited and credited as directed in paragraphs (a) and (b), for investment tax credits...

  20. Plan demographics, participants' saving behavior, and target-date fund investments.

    PubMed

    Park, Youngkyun

    2009-05-01

    This analysis explores (1) whether plan demographic characteristics would affect individual participant contribution rates and target-date fund investments and (2) equity glide paths for participants in relation to plan demographics by considering target replacement income and its success rate. PLAN DEMOGRAPHIC CHARACTERISTICS IN PARTICIPANT CONTRIBUTION RATES: This study finds empirical evidence that 401(k) plan participants' contribution rates differ by plan demographics based on participants' income and/or tenure. In particular, participants in 401(k) plans dominated by those with low income and short tenure tend to contribute less than those in plans dominated by participants with high income and long tenure. Future research will explore how participant contribution behavior may also be influenced by incentives provided by employers through matching formulae. PLAN DEMOGRAPHIC CHARACTERISTICS IN TARGET-DATE FUND INVESTMENTS: The study also finds empirical evidence that participants' investments in target-date funds with different equity allocations differ by plan demographics based on participants' income and/or tenure. In particular, target-date fund users with 90 percent or more of their account balances in target-date funds who are in 401(k) plans dominated by low-income and short-tenure participants tend to hold target-date funds with lower equity allocations, compared with their counterparts in plans dominated by high-income and long-tenure participants. Future research will focus on the extent to which these characteristics might influence the selection of target-date funds by plan sponsors. EQUITY GLIDE PATHS: Several stylized equity glide paths as well as alternative asset allocations are compared for participants at various starting ages to demonstrate the interaction between plan demographics and equity glide paths/asset allocations in terms of success rates in meeting various replacement income targets. The equity glide path/asset allocation providing

  1. The Investment Paradigm

    ERIC Educational Resources Information Center

    Perna, Mark C.

    2005-01-01

    Is marketing an expense or an investment? Most accountants will claim that marketing is an expense, and clearly that seems true when cutting the checks to fund these efforts. When it is done properly, marketing is the best investment. A key principle to Smart Marketing is the Investment Paradigm. The Investment Paradigm is understanding that every…

  2. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  3. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  4. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1. 274.219... investment company in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Form N-17f-1, cover page...

  5. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1. 274.219... investment company in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-17f-1, cover page...

  6. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1. 274.219... investment company in the custody of a member of a national securities exchange, filed pursuant to rule 17f-1... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Form N-17f-1, cover page...

  7. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that...

  8. 17 CFR 256.124 - Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Other investments. 256.124... COMPANY ACT OF 1935 2. Investments § 256.124 Other investments. This account shall include the cost or current value of investments, whichever is less, in securities, club memberships, associations,...

  9. 17 CFR 256.124 - Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Other investments. 256.124... COMPANY ACT OF 1935 2. Investments § 256.124 Other investments. This account shall include the cost or current value of investments, whichever is less, in securities, club memberships, associations,...

  10. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Net investment. 69.302 Section 69.302 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B...

  11. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Net investment. 69.302 Section 69.302 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B...

  12. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Net investment. 69.302 Section 69.302 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B...

  13. Investment Avenues

    NASA Astrophysics Data System (ADS)

    Jain, Priyanka

    2012-11-01

    Investors are a heterogeneous group, they may be large or small, rich or poor, expert or lay man and not all investors need equal degree of protection (Mayya, 1996). An investor has three objectives while investing his money, namely safety of invested money, liquidity position of invested money and return on investment. The return on investment may further be divided into capital gain and the rate of return on investment as interest or dividend. Among all investment options available, securities are considered the most challenging as well as rewarding. Securities include shares, debentures, derivatives, units of mutual funds, Government securities etc. An investor may be an individual or corporate legal entity investing funds with a view to derive maximum economic advantage from investment such as rate of return, capital appreciation, marketability, tax advantage and convenience of investment.The Capital market facilitates mobilization of savings of individuals and pools them into reservoir of capital which can be used for the economic development of a country. An efficient capital market is essential for raising capital by the corporate sector of the economy and for the protection of the interest of investors in corporate securities. There arises a need to strike a balance between raising of capital for economic development on one side and protection of investors on the other. Unless the interests of investors are protected, raising of capital, by corporates is not possible. Like, the primary objective of a senior citizenís asset allocation is the generation of regular income.

  14. SEAL 401(k)Savings Act

    THOMAS, 112th Congress

    Sen. Kohl, Herb [D-WI

    2011-05-18

    05/18/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3108-3109) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false The HOME Investment Trust Fund. 92... Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this... Investment Trust Fund United States Treasury account for each participating jurisdiction. Each...

  16. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Nonregulated investments. This account shall include the carrier's investment in nonregulated...

  17. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Nonregulated investments. This account shall include the carrier's investment in nonregulated...

  18. 29 CFR 2550.404c-5 - Fiduciary relief for investments in qualified default investment alternatives.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... described in paragraph (e)(3) of this section in connection with the management of a qualified default... as investment management fees, distribution and/or service fees, “12b-1” fees, or legal, accounting... to management by the investment management service to the extent the investment management...

  19. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Representative investment... Representative investment calculations. (a) The calculation of the representative investment requires... accounting period, the contractor shall either: (1) Determine a representative investment for the...

  20. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Representative investment... Representative investment calculations. (a) The calculation of the representative investment requires... accounting period, the contractor shall either: (1) Determine a representative investment for the...

  1. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  2. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  3. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... special funds. (a) This account must include the amount of cash and book cost of investments that have... trading and available-for-sale types of security investments. A separate account with appropriate...

  4. Investment Primer for Green Revolving Funds

    ERIC Educational Resources Information Center

    Weisbord, Dano

    2012-01-01

    Developing return-oriented green revolving funds (GRFs) is a rapidly growing trend at colleges and universities. A green revolving fund (GRF) is a special account designated for investment in on-campus projects that improve energy efficiency or decrease material use. GRFs invest in a variety of cost-saving initiatives, resulting in significant…

  5. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  6. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  7. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  8. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  9. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  10. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  11. 77 FR 69754 - Promoting Transmission Investment Through Pricing Reform

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-21

    ... associated with investment in particular transmission projects that are not accounted for in the base ROE. In... the project for which an incentive ROE is being requested. 21. Investments in the following types of... industry trends and system investment needs, may warrant an incentive ROE based on the project's risks...

  12. 17 CFR 256.136 - Temporary cash investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Temporary cash investments... UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.136 Temporary cash investments. This account shall include the cost of investments, such as demand and time loans, bankers'...

  13. 17 CFR 256.136 - Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Temporary cash investments... UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.136 Temporary cash investments. This account shall include the cost of investments, such as demand and time loans, bankers'...

  14. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  15. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

    The standards and accountability movement in education has undeniably transformed schooling throughout the United States. Even before President Bush signed the No Child Left Behind (NCLB) Act into law in January 2002, mandating annual public school testing in English and math for grades 3-8 and once in high school, most states had already…

  16. Specialized Investment Services

    ERIC Educational Resources Information Center

    Burgess, Robert S.

    1970-01-01

    The informational needs of the investing public should be met by the public library. Suggestions for specialized investment information services with broad appeal, technical charts, and advisory services which public libraries might consider purchasing. (JS)

  17. 29 CFR 2578.1 - Termination of abandoned individual account plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... that the account balance will be invested in an investment product designed to preserve principal and... of such proceeds, and invest such proceeds in a product in which it (or an affiliate) has an...

  18. Report on Federal Individual Training Accounts.

    ERIC Educational Resources Information Center

    President's Task Force on Federal Training Technology, Washington, DC.

    To explore options to establish Federal Individual Training Accounts (ITAs), a study reviewed Pennsylvania's Individual Learning Accounts, Cedar Company's Individual Learning Accounts, ITAs under the Workforce Investment Act, and the United Kingdom's Individual Learning Accounts. ITAs were defined as a base amount of resources--dollars or…

  19. Grandparental investment: past, present, and future.

    PubMed

    Coall, David A; Hertwig, Ralph

    2010-02-01

    What motivates grandparents to their altruism? We review answers from evolutionary theory, sociology, and economics. Sometimes in direct conflict with each other, these accounts of grandparental investment exist side-by-side, with little or no theoretical integration. They all account for some of the data, and none account for all of it. We call for a more comprehensive theoretical framework of grandparental investment that addresses its proximate and ultimate causes, and its variability due to lineage, values, norms, institutions (e.g., inheritance laws), and social welfare regimes. This framework needs to take into account that the demographic shift to low fecundity and mortality in economically developed countries has profoundly altered basic parameters of grandparental investment. We then turn to the possible impact of grandparental acts of altruism, and examine whether benefits of grandparental care in industrialized societies may manifest in terms of less tangible dimensions, such as the grandchildren's cognitive and verbal ability, mental health, and well-being. Although grandparents in industrialized societies continue to invest substantial amounts of time and money in their grandchildren, we find a paucity of studies investigating the influence that this investment has on grandchildren in low-risk family contexts. Under circumstances of duress - for example, teenage pregnancy or maternal depression - there is converging evidence that grandparents can provide support that helps to safeguard their children and grandchildren against adverse risks. We conclude by discussing the role that grandparents could play in what has been referred to as Europe's demographic suicide.

  20. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

    This curriculum guide describes the accounting curriculum in the following three areas: accounting clerk, bookkeeper, and nondegreed accountant. The competencies and tasks complement the Arizona validated listing in these areas. The guide lists 24 competencies for nondegreed accountants, 10 competencies for accounting clerks, and 11 competencies…

  1. Transmission Investment: A Primer

    SciTech Connect

    McGarvey, Joe

    2006-10-15

    This primer highlights recent trends in transmission investment, summarizes the division of jurisdictional authority over transmission, and presents four alternative models for transmission ownership. (author)

  2. 47 CFR 32.4330 - Unamortized nonoperating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4330 Unamortized nonoperating investment tax credits—net. (a) This account shall...

  3. 47 CFR 32.4320 - Unamortized operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4320 Unamortized operating investment tax credits—net. (a) This account shall...

  4. 78 FR 63255 - Arden Investment Series Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ... insurance contracts (``VLI Accounts'') holds shares of Arden Variable Alternative Strategies Fund, an...) Any life insurance company separate account supporting variable annuity contracts (``VA Accounts... (``Participating Insurance Companies'') to serve as investment media to support variable life insurance...

  5. Investment in Success

    ERIC Educational Resources Information Center

    Weinstein, Margery

    2010-01-01

    Operating a financial investment company in an unstable economy is not easy. But the right training at Vanguard ensures satisfied customers. The company made an investment of its own in learning and development that paid off big in 2009. The learning offerings, both innovative and efficient, keep its workers updated on strategies that bring…

  6. Investing in Innovation

    ERIC Educational Resources Information Center

    National Governors Association, 2007

    2007-01-01

    "Investing in Innovation" provides a snapshot of trends in the states and identifies a wide range of strategies now employed. California's big investments, such as $3 billion for stem cell research, have already grabbed national headlines. But states like Arizona, Indiana and North Dakota, which haven't historically been big research and…

  7. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  8. Boon or bane: 401(k) loans and employee contributions.

    PubMed

    Wenger, Jeffrey B; Weller, Christian E

    2014-09-01

    Economic and behavioral theories arrive at different conclusions about the effect of being allowed to borrow from one's defined-contribution (DC) retirement plan on people's contributions to DC plans. Traditional life-cycle models unambiguously suggest that the borrowing option makes people better off than not being able to borrow. Households consequently contribute more to their DC plans than they would absent the borrowing option. Previous research finds that the ability to borrow from a DC plan increases contemporaneous contributions, consistent with traditional models. Behavioral finance, in contrast, suggests that some workers may operate with nonlinear time discounting. They plan on saving more in the future but change their mind and save less than initially planned as time passes. These workers may enjoy higher lifetime utility if they have no loan option because DC plans serve as commitment devices for retirement saving. The money cannot be used prior to retirement. Absent this commitment device, contributions may be lower for some households than would be the case without a DC loan option. We study DC plan contributions for households with heterogeneous preferences about discounting. We separate households into those that demonstrate inconsistent (or paradoxical) borrowing behavior, which may reflect nonlinear time discounting, and those with more consistent borrowing behavior. We find that a DC loan option raises current savings, but does so more for households with consistent borrowing behavior than for those with inconsistent borrowing behavior.

  9. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  10. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  11. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  12. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... required to make a qualified nonelective contribution on behalf of each eligible NHCE equal to at least 3..., each eligible NHCE receives qualified matching contributions in an amount equal to the sum of— (i) 100... an aggregate amount of qualified matching contributions at least equal to the aggregate amount...

  13. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  14. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  15. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  16. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  17. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... conducted through the same legal entity as the telephone company operations, but do not involve the joint...

  18. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.123 Section 256.123 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 2. Investments § 256.123 Investment in associate companies....

  19. 17 CFR 256.123 - Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.123 Section 256.123 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 2. Investments § 256.123 Investment in associate companies....

  20. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  1. Environment, Trade, and Investment

    EPA Pesticide Factsheets

    Environment, trade, and investment are fundamentally linked as the environment provides many basic inputs of economic activity – forests, fisheries, metals, minerals – as well as the energy used to process those materials.

  2. Modeling Sustainment Investment

    DTIC Science & Technology

    2015-05-01

    2015 Carnegie Mellon University Software Engineering Institute Carnegie Mellon University Pittsburgh, PA 15213 Modeling Sustainment ... Sustainment Investment 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT...unclassified c. THIS PAGE unclassified Standard Form 298 (Rev. 8-98) Prescribed by ANSI Std Z39-18 2 Modeling Sustainment Investment May 2015

  3. 75 FR 36015 - Uniformed Services Accounts and Death Benefits; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... Register on June 18, 2010, regarding uniformed services accounts and death benefits. This...

  4. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of the person as a commodity trading advisor or a securities investment advisor; (ii) The legal... commodity trading advisor or a securities investment advisor; (ii) (iii) If fewer than ten accounts are... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Special account...

  5. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of the person as a commodity trading advisor or a securities investment advisor; (ii) The legal... commodity trading advisor or a securities investment advisor; (ii) (iii) If fewer than ten accounts are... 17 Commodity and Securities Exchanges 1 2012-04-01 2012-04-01 false Special account...

  6. 12 CFR 150.40 - When do I have investment discretion?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false When do I have investment discretion? 150.40... OF FEDERAL SAVINGS ASSOCIATIONS § 150.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  7. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  8. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  9. 12 CFR 150.40 - When do I have investment discretion?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false When do I have investment discretion? 150.40... OF FEDERAL SAVINGS ASSOCIATIONS § 150.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  10. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  11. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  12. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  13. 12 CFR 150.40 - When do I have investment discretion?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false When do I have investment discretion? 150.40... OF FEDERAL SAVINGS ASSOCIATIONS § 150.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  14. Watering the investment tree

    SciTech Connect

    Heumann, J.M.

    1997-04-01

    Recycling investment forums have started to catch hold across the US as a means of educating investors about the benefits of recycling businesses, while helping those businesses obtain the startup of expansion funding they need. Recycling investment forums are designed to bring together recycling business entrepreneurs with investors, financiers, and economic development officials for their mutual benefit. But will investors shell out the money, and will investment forums be successful in increasing opportunities for recycling businesses? All small, start-up business need funding to be successful. A great idea or innovative program can wither on the vine if it does not get the financial support it needs to grow. Recycling businesses are no exception, and many also face additional challenges beyond those faced by the average small business. Recycling businesses are newer and have no proven track record of success, and many investors are wary of taking a chance on an unknown entity.

  15. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  16. Comparing project investments

    SciTech Connect

    Wirasinghe, E.

    1988-06-01

    HPI managers are often faced with the nightmare of deciding on which projects to invest their limited capital. There usually are more potential projects than money available for investment. A typical strategy is in two parts: select a method to rank the projects; consider corporate policy to make a choice. This discussion highlights various ways to rank projects. After a discussion of some ranking methods, three cases are presented where it appears the wrong project was selected - either because of incorrect advice or because data were intentionally manipulated.

  17. Invest in Family*

    PubMed Central

    Shah, Nilesh; De Sousa, Avinash

    2015-01-01

    The family is an integral part of one's life. It is very essential that every individual employed or unemployed invests time therein. The family is a source of support and growth for an individual, and the lack of family support or loneliness may be a causative factor in the genesis of psychiatric disorders, especially depression. In India, family plays a paramount role when it comes to mental health of the individual. Tips on how one should invest time in one's family along with the role of a family in one's personal and social structure are discussed. PMID:25838732

  18. Weatherization Enhancement, and Local Energy Efficiency Investment and Accountability Act

    THOMAS, 113th Congress

    Sen. Coons, Christopher A. [D-DE

    2013-06-20

    06/25/2013 Committee on Energy and Natural Resources Subcommittee on Energy. Hearings held. With printed Hearing: S.Hrg. 113-70. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. 78 FR 76728 - Charitable Donation Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ...The NCUA Board (Board) is issuing a final rule to amend its regulations to clarify that federal credit unions are authorized to create and fund a charitable donation account, a hybrid charitable and investment vehicle, as an activity incidental to the business for which the credit union is chartered, provided the account is primarily charitable in nature and meets other regulatory conditions......

  20. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... that require Agency countersignatures on all withdrawals. (f) Funds invested in securities. In addition... request Agency approval of reserve account withdrawals prior to the withdrawal. Borrowers must inform the.... (2) The Agency will indicate any conditions governing withdrawals from a reserve account at the...

  1. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... that require Agency countersignatures on all withdrawals. (f) Funds invested in securities. In addition... request Agency approval of reserve account withdrawals prior to the withdrawal. Borrowers must inform the.... (2) The Agency will indicate any conditions governing withdrawals from a reserve account at the...

  2. 76 FR 25413 - Supplemental Nutrition Assistance Program (SNAP): Eligibility, Certification, and Employment and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-04

    ... include simple 401(k) plans and traditional 401(k) plans. Simple 401(k) plans are for small businesses... individuals rather than employers. Simple retirement account IRAs are only available to small businesses. SEPs are sponsored by small business employers and allow the employer to add funds to the account...

  3. 31 CFR 595.504 - Investment and reinvestment of certain funds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... blocked account or sub-account which is in the name of the specially designated terrorist and which is... such investments and reinvestments are not credited to a blocked account or sub-account under any name or designation which differs from the name or designation of the specific blocked account or...

  4. 34 CFR 628.43 - What investment standards shall a grantee follow?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... her own financial affairs. (c) An institution may invest its endowment fund in savings accounts... comparable interest bearing account offered by a bank; or (3) A money market fund. (d) An institution...

  5. Gaining an Investment Edge.

    ERIC Educational Resources Information Center

    Spitz, William T.

    2000-01-01

    Recommendations for investing college/university endowment funds focus on identifying structural and skill-based competitive advantages. These include the long institutional time horizon and the ability to endure short-term volatility. Implications for endowment management are applied to selecting an endowment manager and asset allocation. (DB)

  6. Strategic Investments Overview

    NASA Technical Reports Server (NTRS)

    Comstock, Doug

    2004-01-01

    This viewgraph presentation provides an overview of the organizational hierarchy for strategic management and strategic investments at NASA. The presentation also relates these topics to the budgets it submits to Congress, strategies for space exploration research and development, and systems analysis.

  7. Investing in Youth: Brazil

    ERIC Educational Resources Information Center

    OECD Publishing, 2014

    2014-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. This report provides a detailed diagnosis of the youth…

  8. Investing in Youth: Latvia

    ERIC Educational Resources Information Center

    OECD Publishing, 2015

    2015-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. This report provides a detailed diagnosis of the youth…

  9. Investing in Youth: Lithuania

    ERIC Educational Resources Information Center

    OECD Publishing, 2016

    2016-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. The present report on Lithuania is the fourth of a new…

  10. Beyond the Investment Narrative

    ERIC Educational Resources Information Center

    Moss, Peter

    2013-01-01

    The current policy interest in early childhood education and care is driven by an investment narrative, a story of quality and high returns emerging from a dominant neoliberal political economy. This short note expresses deep reservations about this narrative, and hints at another narrative that foregrounds democracy, experimentation and…

  11. Energy Investment: Beyond Competence

    ERIC Educational Resources Information Center

    Tosti, Donald T.; Amarant, John

    2005-01-01

    People vary considerably in their work performance as well as their overall approach to work. At one extreme are the outstanding performers, who approach work with enthusiasm and energy, and, at the other extreme, are those who seem to do only what is necessary to get by. Organizatins often invest a good deal of energy in trying to improve the…

  12. 12 CFR 9.10 - Fiduciary funds awaiting investment or distribution.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... account and consistent with applicable law. With respect to a fiduciary account for which a national bank has investment discretion, the bank shall obtain for funds awaiting investment or distribution a rate of return that is consistent with applicable law. (b) Self-deposits—(1) In general. A national...

  13. 12 CFR 9.10 - Fiduciary funds awaiting investment or distribution.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... account and consistent with applicable law. With respect to a fiduciary account for which a national bank has investment discretion, the bank shall obtain for funds awaiting investment or distribution a rate of return that is consistent with applicable law. (b) Self-deposits—(1) In general. A national...

  14. Accounting Specialist.

    ERIC Educational Resources Information Center

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

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  15. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  16. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  17. Protecting Biodiversity when Money Matters: Maximizing Return on Investment

    PubMed Central

    Underwood, Emma C.; Shaw, M. Rebecca; Wilson, Kerrie A.; Kareiva, Peter; Klausmeyer, Kirk R.; McBride, Marissa F.; Bode, Michael; Morrison, Scott A.; Hoekstra, Jonathan M.; Possingham, Hugh P.

    2008-01-01

    Background Conventional wisdom identifies biodiversity hotspots as priorities for conservation investment because they capture dense concentrations of species. However, density of species does not necessarily imply conservation ‘efficiency’. Here we explicitly consider conservation efficiency in terms of species protected per dollar invested. Methodology/Principal Findings We apply a dynamic return on investment approach to a global biome and compare it with three alternate priority setting approaches and a random allocation of funding. After twenty years of acquiring habitat, the return on investment approach protects between 32% and 69% more species compared to the other priority setting approaches. To correct for potential inefficiencies of protecting the same species multiple times we account for the complementarity of species, protecting up to three times more distinct vertebrate species than alternate approaches. Conclusions/Significance Incorporating costs in a return on investment framework expands priorities to include areas not traditionally highlighted as priorities based on conventional irreplaceability and vulnerability approaches. PMID:18231601

  18. Designing a successful investment program.

    PubMed

    Karpinski, J P

    1997-02-01

    Healthcare organizations have various asset pool funds that can be invested to increase nonoperating revenues. In order to maximize the long-term success of investment efforts, healthcare organizations need to develop comprehensive investment management programs. Such programs identify the assets that can be invested, establish the level of risk each asset type can be exposed to, and match long-term and short-term investment opportunities to the appropriate asset pool. Programs can be managed internally or outsourced to investment management firms with objectives and procedures that are compatible with those of the healthcare organizations' investment policies and guidelines. These policies and guidelines must address asset allocation. Oversight committees must be established to monitor investment performance and reallocate assets, as needed, to take advantage of market movements.

  19. Investing in Software Sustainment

    DTIC Science & Technology

    2015-04-30

    ååì~ä=^Åèìáëáíáçå= oÉëÉ~êÅÜ=póãéçëáìã= qÜìêëÇ~ó=pÉëëáçåë= sçäìãÉ=ff= = Investing in Software Sustainment Robert Ferguson, Software Engineering...TITLE AND SUBTITLE Investing in Software Sustainment 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER...SUPPLEMENTARY NOTES 14. ABSTRACT In many government weapon systems, sustaining software depends heavily on organic engineering efforts. This is different

  20. Trends in U.S. Venture Capital Investments Related to Energy: 1980-2007

    SciTech Connect

    Dooley, James J.

    2008-10-10

    This report documents trends in U.S. venture capital investments over the period 1980-2008. Particular attention is given to U.S. venture capital investments for “internet-specific”, biotechnology, and energy / industrial sectors over the period 1980-2007. During the early 1980s, U.S. venture capital investments in the energy / industrial area accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy / industrial investments as by 2000 these investments accounted for only 1% of the $119 billion dollars invested that year by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy / industrial investment opportunities. Venture capital investments in 2007 for the energy / industrial sector accounted for $3 billion or slightly more than 10% of all venture capital invested that year.

  1. Investing in Justice: Ethics, Evidence, and the Eradication Investment Cases for Lymphatic Filariasis and Onchocerciasis

    PubMed Central

    Merritt, Maria W.; Tediosi, Fabrizio

    2015-01-01

    It has been suggested that initiatives to eradicate specific communicable diseases need to be informed by eradication investment cases to assess the feasibility, costs, and consequences of eradication compared with elimination or control. A methodological challenge of eradication investment cases is how to account for the ethical importance of the benefits, burdens, and distributions thereof that are salient in people’s experiences of the diseases and related interventions but are not assessed in traditional approaches to health and economic evaluation. We have offered a method of ethical analysis grounded in theories of social justice. We have described the method and its philosophical rationale and illustrated its use in application to eradication investment cases for lymphatic filariasis and onchocerciasis, 2 neglected tropical diseases that are candidates for eradication. PMID:25713967

  2. Investing in justice: ethics, evidence, and the eradication investment cases for lymphatic filariasis and onchocerciasis.

    PubMed

    Bailey, Theodore C; Merritt, Maria W; Tediosi, Fabrizio

    2015-04-01

    It has been suggested that initiatives to eradicate specific communicable diseases need to be informed by eradication investment cases to assess the feasibility, costs, and consequences of eradication compared with elimination or control. A methodological challenge of eradication investment cases is how to account for the ethical importance of the benefits, burdens, and distributions thereof that are salient in people's experiences of the diseases and related interventions but are not assessed in traditional approaches to health and economic evaluation. We have offered a method of ethical analysis grounded in theories of social justice. We have described the method and its philosophical rationale and illustrated its use in application to eradication investment cases for lymphatic filariasis and onchocerciasis, 2 neglected tropical diseases that are candidates for eradication.

  3. Coping with changing risks in utility capital investments

    SciTech Connect

    Geraghty, D.M.

    1984-03-01

    The debate on the efficacy of different types of electric utility investments over the last decade has been fragmentary. There have been advocates of least-cost strategies, improved regulatory techniques, ''small'' versus ''big'' technologies, politically satisfying investments, maximizing long-run benefits, and so on. In addition, many contributors to the debate have pointed out that uncertainty or risk is pervasive throughout all of the investment alternatives and that the proper accounting for risk in investment decision making is crucial. All these positions have merits in their own right but very little has been done to integrate all the pieces of the debate. This article proposes that meaningful analyses and choices between investment decisions cannot be accomplished unless one considers some key characteristics of each investment simultaneously. The first half discusses the importance of some of these key characteristics of utility investments and presents some results of recent analyses. The second half concentrates on one specific characteristic, risk, and suggests ways to manage it for different types of investments. 13 references, 14 figures, 3 tables.

  4. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5140 Eligible investments. (a... exceed five (5) percent of the investment company's total portfolio. (e) Other investments approved...

  5. 13 CFR 301.4 - Investment rates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Investment rates. 301.4 Section... ELIGIBILITY, INVESTMENT RATE AND APPLICATION REQUIREMENTS Investment Rates and Matching Share Requirements § 301.4 Investment rates. (a) Minimum Investment Rate. There is no minimum Investment Rate for a...

  6. 17 CFR 239.15A - Form N-1A, registration statement of open-end management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement of open-end management investment companies. 239.15A Section 239.15A Commodity and Securities... Registration Statements § 239.15A Form N-1A, registration statement of open-end management investment companies... management investment companies other than separate accounts of insurance companies registered under...

  7. 17 CFR 239.15A - Form N-1A, registration statement of open-end management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement of open-end management investment companies. 239.15A Section 239.15A Commodity and Securities... Registration Statements § 239.15A Form N-1A, registration statement of open-end management investment companies... management investment companies other than separate accounts of insurance companies registered under...

  8. The Good Investment.

    PubMed

    Prescott, John E; Fresne, Julie A; Youngclaus, James A

    2017-01-24

    The authors reflect on the article in this issue entitled "Borrow or Serve? An Economic Analysis of Options for Financing a Medical School Education" by Marcu and colleagues, which makes a compelling case that a medical school education is a good investment, no matter what financing option students use, from federal service programs to federal loans. The lead author of this Commentary shares lessons learned from his own medical school education, which was funded by an Armed Forces Health Professions Scholarship, and from his current position interacting with medical students across the United States.Regardless of the financing path they choose, all students should understand basic financial concepts and the details of the various pathways that are available to pay for their medical school education, as well as how each could potentially impact their own future and that of their families. One underappreciated aspect of financing a medical school education is that federal repayment scenarios can link loan payments to income, rather than debt levels, which means that all physicians are able to afford their loan payments no matter what specialty they practice, what they are paid, or where they live.Medical education, while expensive, remains the good investment. An MD degree can lead to a lifetime of personal fulfillment and societal contributions. Everyone, with rare exceptions, accepted to a U.S. medical school will be able to finance their medical education via a path that aligns with their personal values and priorities.

  9. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets and...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special...

  10. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special funds... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets...

  11. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  12. 9 CFR 201.42 - Custodial accounts for trust funds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... not the proceeds have been collected by the market agency. (d) Withdrawals from custodial accounts... investment does not impair the ability of the market agency to meet its obligations to its consignors....

  13. 9 CFR 201.42 - Custodial accounts for trust funds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... not the proceeds have been collected by the market agency. (d) Withdrawals from custodial accounts... investment does not impair the ability of the market agency to meet its obligations to its consignors....

  14. 9 CFR 201.42 - Custodial accounts for trust funds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... not the proceeds have been collected by the market agency. (d) Withdrawals from custodial accounts... investment does not impair the ability of the market agency to meet its obligations to its consignors....

  15. Investments in random environments

    NASA Astrophysics Data System (ADS)

    Navarro-Barrientos, Jesús Emeterio; Cantero-Álvarez, Rubén; Matias Rodrigues, João F.; Schweitzer, Frank

    2008-03-01

    We present analytical investigations of a multiplicative stochastic process that models a simple investor dynamics in a random environment. The dynamics of the investor's budget, x(t) , depends on the stochasticity of the return on investment, r(t) , for which different model assumptions are discussed. The fat-tail distribution of the budget is investigated and compared with theoretical predictions. We are mainly interested in the most probable value xmp of the budget that reaches a constant value over time. Based on an analytical investigation of the dynamics, we are able to predict xmpstat . We find a scaling law that relates the most probable value to the characteristic parameters describing the stochastic process. Our analytical results are confirmed by stochastic computer simulations that show a very good agreement with the predictions.

  16. NASA's Hypersonic Investment Area

    NASA Technical Reports Server (NTRS)

    Hueter, Uwe; Hutt, John; McClinton, Charles

    2002-01-01

    NASA has established long term goals for access to space. The third generation launch systems are to be fully reusable and operational around 2025. The goal for third-generation launch systems represents significant reduction in cost and improved safety over the current first generation system. The Advanced Space Transportation Office (ASTP) at NASA s Marshall Space Flight Center (MSFC) has the agency lead to develop space transportation technologies. Within ASTP, under the Hypersonic Investment Area (HIA), third generation technologies are being pursued in the areas of propulsion, airframe, integrated vehicle health management (IVHM), avionics, power, operations and system analysis. These technologies are being matured through research and both ground and flight-testing. This paper provides an overview of the HIA program plans and recent accomplishments.

  17. Investing in Threatened Species Conservation: Does Corruption Outweigh Purchasing Power?

    PubMed Central

    Garnett, Stephen T.; Joseph, Liana N.; Watson, James E. M.; Zander, Kerstin K.

    2011-01-01

    In many sectors, freedom in capital flow has allowed optimization of investment returns through choosing sites that provide the best value for money. These returns, however, can be compromised in countries where corruption is prevalent. We assessed where the best value for money might be obtained for investment in threatened species that occur at a single site, when taking into account corruption. We found that the influence of corruption on potential investment decisions was outweighed by the likely value for money in terms of pricing parity. Nevertheless global conservation is likely to get best returns in terms of threatened species security by investing in “honest” countries than in corrupt ones, particularly those with a high cost of living. PMID:21818383

  18. Long-Run Savings and Investment Strategy Optimization

    PubMed Central

    Gerrard, Russell; Guillén, Montserrat; Pérez-Marín, Ana M.

    2014-01-01

    We focus on automatic strategies to optimize life cycle savings and investment. Classical optimal savings theory establishes that, given the level of risk aversion, a saver would keep the same relative amount invested in risky assets at any given time. We show that, when optimizing lifecycle investment, performance and risk assessment have to take into account the investor's risk aversion and the maximum amount the investor could lose, simultaneously. When risk aversion and maximum possible loss are considered jointly, an optimal savings strategy is obtained, which follows from constant rather than relative absolute risk aversion. This result is fundamental to prove that if risk aversion and the maximum possible loss are both high, then holding a constant amount invested in the risky asset is optimal for a standard lifetime saving/pension process and outperforms some other simple strategies. Performance comparisons are based on downside risk-adjusted equivalence that is used in our illustration. PMID:24711728

  19. Investing in threatened species conservation: does corruption outweigh purchasing power?

    PubMed

    Garnett, Stephen T; Joseph, Liana N; Watson, James E M; Zander, Kerstin K

    2011-01-01

    In many sectors, freedom in capital flow has allowed optimization of investment returns through choosing sites that provide the best value for money. These returns, however, can be compromised in countries where corruption is prevalent. We assessed where the best value for money might be obtained for investment in threatened species that occur at a single site, when taking into account corruption. We found that the influence of corruption on potential investment decisions was outweighed by the likely value for money in terms of pricing parity. Nevertheless global conservation is likely to get best returns in terms of threatened species security by investing in "honest" countries than in corrupt ones, particularly those with a high cost of living.

  20. Scale Determinants of Fiscal Investment in Geological Exploration: Evidence from China

    PubMed Central

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999–2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism. PMID:24204652

  1. Scale determinants of fiscal investment in geological exploration: evidence from China.

    PubMed

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999-2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism.

  2. Strategic Technology Investment Analysis: An Integrated System Approach

    NASA Technical Reports Server (NTRS)

    Adumitroaie, V.; Weisbin, C. R.

    2010-01-01

    Complex technology investment decisions within NASA are increasingly difficult to make such that the end results are satisfying the technical objectives and all the organizational constraints. Due to a restricted science budget environment and numerous required technology developments, the investment decisions need to take into account not only the functional impact on the program goals, but also development uncertainties and cost variations along with maintaining a healthy workforce. This paper describes an approach for optimizing and qualifying technology investment portfolios from the perspective of an integrated system model. The methodology encompasses multi-attribute decision theory elements and sensitivity analysis. The evaluation of the degree of robustness of the recommended portfolio provides the decision-maker with an array of viable selection alternatives, which take into account input uncertainties and possibly satisfy nontechnical constraints. The methodology is presented in the context of assessing capability development portfolios for NASA technology programs.

  3. Government Policy, Saving and Investment.

    ERIC Educational Resources Information Center

    Eisner, Robert

    1983-01-01

    Several arguments that government policy--income redistribution and support of the poor, higher marginal income taxes, and social security--has depressed saving are found wanting. Also hard to sustain is the argument that investment demand has been depressed by tax policy. Current government policy will not improve saving and investment. (RM)

  4. Foreign Investment Boosts Rural Economies.

    ERIC Educational Resources Information Center

    Glasmeier, Amy; Glickman, Norman

    1990-01-01

    Through 1987, 10 percent of foreign investment was in nonmetro counties; 44 percent of this was in the South; and 38 percent of nonmetro foreign investment created new jobs (versus 17 percent in metro areas). Foreign investors chose nonmetro areas with low wages, lack of unionization history, good transportation access, and government incentives.…

  5. Investing in Financial Planning Books.

    ERIC Educational Resources Information Center

    McKimm, Susan

    1993-01-01

    Presents an annotated bibliography of 34 sources of information on various aspects of financial planning for libraries interested in building a core collection. Highlights include general advice, insurance guidelines, buying and selling homes, investment guides, women's special needs, retirement planning, periodicals, and investment newsletters.…

  6. In Defense of Parental Investment.

    ERIC Educational Resources Information Center

    Bradley, Robert H.

    1998-01-01

    Defends attachment theory and its relation to parental investment. Misunderstandings of the rationale for Parental Investment in the Child Questionnaire (PIC) and the measurement of attitudes in Sharon Hays's article are discussed. Parental and cultural issues are discussed with particular attention to data on fathers and applicability across…

  7. Investment and Second Language Acquisition

    ERIC Educational Resources Information Center

    Pittaway, Daniel S.

    2004-01-01

    The article argues that Norton Peirce's (1995) concept of a language learner's investment should figure centrally in how instructors address the needs of adult learners in ESL classrooms. Investment is discussed in relation to second language acquisition research that addresses the role of social factors in second language acquisition. The article…

  8. Investment in Green Technologies

    NASA Astrophysics Data System (ADS)

    Das Gupta, Supratim

    Since the middle of the 1970's, there has been considerable research about how to deal with exhaustible natural resources which are essential to production. In the absence of substitution possibilities, the finite stock of these resources acts as a limiting factor to continued growth of output and hence consumption possibilities. In our first chapter, we combine a finite natural resource and human capital in the production function and look at the possibility of maintaining a non-declining or sustainable level of consumption for an infinite horizon. Our results show that the return to human capital accumulation plays a key role in ensuring this objective. In our model without physical capital, we obtain a similar result where this return must be such that the fraction of time devoted to acquiring human capital each period is at least as much as the share of natural resources in output. Our second chapter focuses on the transition from a relatively cheap exhaustible natural resource (coal, gasoline) to an expensive alternative technology assumed to be in nearly unlimited supply (wind, solar). Due to significant cost differences between fossil-fuel based energy sources and these alternative (backstop) technologies, their use is not as widespread. Public subsidies to research can however bring about innovation through cheaper production techniques which would significantly reduce the operating costs of these backstop technologies. But without sufficient incentives for investment and patent protections, individual firms typically underinvest in backstop technologies relative to the socially optimal level. In our paper, we find that this underinvestment in the backstop also leads to an under-extraction of the exhaustible natural resource. This imply firms would conserve the natural resource for too long and switch later to the alternative technology relative to the socially optimal solution. We extend the chapter to include pollution as a flow variable. Pollution from

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

    PubMed

    Andrew, B K

    1997-01-01

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

  10. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments under... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Investment limits. 24.4 Section 24.4 Banks...

  11. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  12. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  13. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  14. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  15. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  16. 12 CFR 195.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Investment test. 195.23 Section 195.23 Banks... for Assessing Performance § 195.23 Investment test. (a) Scope of test. The investment test evaluates a... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  17. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments under... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Investment limits. 24.4 Section 24.4 Banks...

  18. 12 CFR 9.18 - Collective investment funds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... participating accounts. (2) Fund management. A bank administering a collective investment fund shall have exclusive management thereof, except as a prudent person might delegate responsibilities to others. 3 3 If a... customers. In addition, the bank shall provide a copy of the report upon request to any person for...

  19. Calculating Cost-Return for Investments in Student Success

    ERIC Educational Resources Information Center

    Lumina Foundation for Education, 2010

    2010-01-01

    In late 2007, Jobs for the Future (JFF), working with the Delta Project on Postsecondary Costs, Productivity and Accountability, launched "Investing in Student Success", a one-year pilot program. The pilot, conceived of as part of the "Making Opportunity Affordable" initiative and funded by Walmart Foundation and Lumina Foundation for Education,…

  20. 17 CFR 1.25 - Investment of customer funds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... funds, no permitted investment may contain an embedded derivative of any kind, except as follows: (A... deposit unencumbered securities of the type specified in this section, which it owns for its own account..., 1.29, and 1.32, securities of the type specified by this section that are owned by the...

  1. V-22 Osprey Aircraft: Assessments Needed to Address Operational and Cost Concerns to Define Future Investments

    DTIC Science & Technology

    2009-06-23

    GAO United States Government Accountability Office Testimony Before the Committee on Oversight and Government Reform, House ...Investments Highlights of GAO-09-692T, a testimony before the Committee on Oversight and Government Reform, House of Representatives T Since the 1980s...of Representatives V-22 OSPREY AIRCRAFT Assessments Needed to Address Operational and Cost Concerns to Define Future Investments Statement of

  2. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    EPA Science Inventory

    This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

  3. Documenting investment policy boosts safety, returns.

    PubMed

    Kovener, R R

    1992-02-01

    The process and responsibility for a healthcare organization's investment decisions should be clearly documented in an investment policy. Any investment policy should contain at least seven elements: how investments relate to the organization's mission; responsibilities of involved parties; long- and short-term objectives; desired balance between return and risk; proportions of a portfolio held in stocks, bonds, and other investments; disposition of donated assets; desired investment reports; and the process for keeping the policy current.

  4. Investment strategies and hidden variables

    NASA Astrophysics Data System (ADS)

    Petroni, F.; Serva, M.

    2006-06-01

    The present study shows how the information on `hidden' market variables effects optimal investment strategies. We take the point of view of two investors, one who has access to the hidden variables and one who only knows the quotes of a given asset. Following Kelly's theory on investment strategies, the Shannon information and the doubling investment rate are quantified for both investors. Thanks to his privileged knowledge, the first investor can follow a better investment strategy. Nevertheless, the second investor can extract some of the hidden information looking at the past history of the asset variable. Unfortunately, due to the complexity of his strategy, this investor will have computational difficulties when he tries to apply it. He will than follow a simplified strategy, based only on the average sign of the last l quotes of the asset. This results have been tested with some Monte Carlo simulations.

  5. Personal account retirement plans: an analysis of the survey of consumers finances.

    PubMed

    Copeland, C; VanDerhei, J

    2000-07-01

    This report is based on data from the Federal Reserve Board's triennial Survey of Consumer Financies (SCF), which provides the most comprehensive data available on the wealth of American households. The most recent SCF data are for 1998, and this report tracks information from the 1992, 1995, and 1998 surveys. The percentage of families with a participant in a pension plan from a current job increased from 38.8 percent to 41.0 percent over this six-year period. If one focuses exclusively on those families with a worker and in which the head is under age 65, the percentage for 1998 increases to 56.8 percent. The previously documented trend toward defined contribution plans was confirmed and the significance of 401(k)-type plans for those families participating in a pension plan more than doubled, from 31.6 percent in 1992 to 64.3 percent in 1998. The percentage of family heads eligible to participate in a defined contribution plan that did so increased from 73.8 percent in 1995 to 77.3 percent in 1998. Of those families choosing not to participate in a defined contribution plan, 40.3 percent were already participating in a defined benefit plan. Overall, "personal account plans" represented nearly one-half (49.5 percent) of all the financial assets for those families with either a defined contribution plan account, IRA, or Keogh, in 1998. This was a significant increase from 43.6 percent in 1992. The average total account balance in personal account plans for families with a plan in 1998 was $78,417, an increase of 54 percent in real terms over the 1992 balance of $50,914 (expressed in 1998 dollars). For families participating in a defined contribution plan, IRA, or Keogh in 1998, 52 percent of the overall average was attributed to IRA/Keogh balances (43 percent from IRAs alone), and 44 percent of the average was from account balances in defined contribution plans with the current employer. There is a marked tendency for lower-income families to have larger

  6. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  7. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... death benefits regulations. In particular, it proposes to expand the requirements necessary in order for... can be used to designate beneficiaries for both accounts. The Agency also proposes to amend its...

  8. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... of the person as a commodity trading advisor or a securities investment advisor; (ii) The legal organization of the person and the person's principal business or occupation; (iii) Account numbers and...

  9. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  10. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  11. 12 CFR 211.9 - Investment procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Investment procedures. 211.9 Section 211.9... Investment procedures. (a) General provisions. 5 Direct and indirect investments shall be made in accordance... investments in excess of the limitations therein based on capital and surplus. (1) Minimum capital...

  12. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  13. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. Each Farm Credit bank is allowed to hold eligible investments, listed under § 615.5140, in an amount not...

  14. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  15. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  16. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  17. 12 CFR 956.2 - Authorized investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Authorized investments. 956.2 Section 956.2... ITEMS FEDERAL HOME LOAN BANK INVESTMENTS § 956.2 Authorized investments. In addition to assets... securities of any small business investment company formed pursuant to 15 U.S.C. 681(d), to the extent...

  18. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  19. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  20. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  1. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  2. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  3. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... investment activities. Your board must also ensure that management complies with these policies and...

  4. The Investment Committee. Effective Committees. Board Basics.

    ERIC Educational Resources Information Center

    Biggs, John H.

    1997-01-01

    The investment committee of the college or university governing board is charged with determining, overseeing, and assessing the policies and processes by which institutional funds are invested. The committee has fiduciary duty to ensure that the terms of investment of donors' gifts are met and to maximize investment returns within an appropriate…

  5. Government Strategic Support for Investment Activity

    ERIC Educational Resources Information Center

    Turekulova, Assiya N.; Mukhambetova, Lyazzat K.; Doshan, Almagul S.; Issabekov, Baurzhan N.; Chimgentbayeva, Gulbakyt K.; Turegeldinova, Aliya Zh.

    2016-01-01

    When system risks are high most investors choose to exit the market; however, there are some contrarian investors who opt to make investments. The authors analyzed the main goals of the investment process and measures that should be provided by the government to stimulate investments and innovation especially by means of investment banking. The…

  6. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  7. Investment policy, guidelines help providers control risk.

    PubMed

    Seidner, A G

    1989-03-01

    Because the financial markets are volatile, every healthcare organization should establish its own investment policy and guidelines. An investment policy reflects the views of a hospital's board of trustees, and helps the trustees avoid conflict of interest situations. Investment guidelines spell out management's approach to three critical investing components: safety of principal, liquidity, and yield.

  8. 17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined...

  9. 17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined...

  10. 17 CFR 270.6c-10 - Exemption for certain open-end management investment companies to impose deferred sales loads.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... management investment companies to impose deferred sales loads. 270.6c-10 Section 270.6c-10 Commodity and... ACT OF 1940 § 270.6c-10 Exemption for certain open-end management investment companies to impose... registered open-end management investment company, other than a registered separate account, and includes...

  11. 17 CFR 270.6c-10 - Exemption for certain open-end management investment companies to impose deferred sales loads.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... management investment companies to impose deferred sales loads. 270.6c-10 Section 270.6c-10 Commodity and... ACT OF 1940 § 270.6c-10 Exemption for certain open-end management investment companies to impose... registered open-end management investment company, other than a registered separate account, and includes...

  12. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  13. 17 CFR 270.17f-2 - Custody of investments by registered management investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... registered management investment company. 270.17f-2 Section 270.17f-2 Commodity and Securities Exchanges....17f-2 Custody of investments by registered management investment company. (a) The securities and similar investments of a registered management investment company may be maintained in the custody of...

  14. 17 CFR 270.17f-2 - Custody of investments by registered management investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... registered management investment company. 270.17f-2 Section 270.17f-2 Commodity and Securities Exchanges....17f-2 Custody of investments by registered management investment company. (a) The securities and similar investments of a registered management investment company may be maintained in the custody of...

  15. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  16. Drug versus vaccine investment: a modelled comparison of economic incentives

    PubMed Central

    2013-01-01

    Background Investment by manufacturers in research and development of vaccines is relatively low compared with that of pharmaceuticals. If current evaluation technologies favour drugs over vaccines, then the vaccines market becomes relatively less attractive to manufacturers. Methods We developed a mathematical model simulating the decision-making process of regulators and payers, in order to understand manufacturers’ economic incentives to invest in vaccines rather than curative treatments. We analysed the objectives and strategies of manufacturers and payers when considering investment in technologies to combat a disease that affects children, and the interactions between them. Results The model confirmed that, for rare diseases, the economically justifiable prices of vaccines could be substantially lower than drug prices, and that, for diseases spread across multiple cohorts, the revenues derived from vaccinating one cohort per year (routine vaccination) could be substantially lower than those generated by treating sick individuals. Conclusions Manufacturers may see higher incentives to invest in curative treatments rather than in routine vaccines. To encourage investment in vaccines, health authorities could potentially revise their incentive schemes by: (1) committing to vaccinate all susceptible cohorts in the first year (catch-up campaign); (2) choosing a long-term horizon for health technology evaluation; (3) committing higher budgets for vaccines than for treatments; and (4) taking into account all intangible values derived from vaccines. PMID:24011090

  17. Trends in U.S. Venture Capital Investments Related to Energy: 1980 through the Second Quarter of 2010

    SciTech Connect

    Dooley, James J.

    2010-07-29

    This report documents trends in U.S. venture capital investments over the period 1980 through the second quarter of calendar year 2010 (2010Q1+Q2). Particular attention is given to U.S. venture capital investments in the energy/industrial sector over the period 1980-2010Q1+Q2 as well as in the more recently created cross-cutting category of CleanTech over the period 1995-2010Q1+Q2. During the early 1980s, U.S. venture capital investments in the energy/industrial sector accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices, the deregulation of large aspects of the energy industry, and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy/industrial investments. To wit, venture capital investments related to the energy/industrial sector accounted for only 1% of the $119 billion dollars invested in 2000 by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy/industrial investment opportunities. Venture capital investments for 2009 for the energy/industrial sector accounted for $2.1 billion or slightly more than 13% of all venture capital invested that year. The total venture capital invested in energy/industrial during the first two quarters of 2010 is close to $1.8 billion accounting for 17% of all venture capital investments during the first two quarters of 2010. In 2009, the aggregate amount invested in CleanTech was $1.8 billion (30% of the total US venture capital invested in that lean year) and for the first two quarters of 2010 US venture capital investments in CleanTech have already exceeded $1.9 billion (19% of all US venture capital investments made during the first half of 2010). Between 2004 and 2009, U.S. venture capital

  18. Trends in U.S. Venture Capital Investments Related to Energy: 1980 through the Third Quarter of 2010

    SciTech Connect

    Dooley, James J.

    2010-11-08

    This report documents trends in U.S. venture capital investments over the period 1980 through the third quarter of calendar year 2010 (2010 Q1+Q2+Q3). Particular attention is given to U.S. venture capital investments in the energy/industrial sector over the period 1980-2010 Q1+Q2+Q3 as well as in the more recently created cross-cutting category of CleanTech over the period 1995-2010 Q1+Q2+Q3. During the early 1980s, U.S. venture capital investments in the energy/industrial sector accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices, the deregulation of large aspects of the energy industry, and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy/industrial investments. To wit, venture capital investments related to the energy/industrial sector accounted for only 1% of the $132 billion (in real 2010 US$) invested in 2000 by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy/industrial investment opportunities. Venture capital investments for 2009 for the energy/industrial sector accounted for $2.4 billion or slightly more than 13% of all venture capital invested that year. The total venture capital invested in energy/industrial during the first three quarters of 2010 is close to $2.4 billion accounting for slightly less than 15% of all venture capital investments during the first three quarters of 2010. In 2009, the aggregate amount invested in CleanTech was $2.1 billion (11% of the total US venture capital invested in that lean year) and for the first three quarters of 2010 US venture capital investments in CleanTech have already exceeded $2.8 billion (18% of all US venture capital investments made during the first three quarters of

  19. Teacher Investment in Learner Identity

    ERIC Educational Resources Information Center

    Reeves, Jenelle

    2009-01-01

    From a sociocultural perspective, teacher identity is constructed in relation to others, including other teachers and students. Drawing on positioning theory and the concept of investment, this study analyzed the case of a secondary English teacher who negotiated his teacher identity in relation to English language learners (ELLs). Findings…

  20. Multinational Investment: Opportunity and Challenge.

    ERIC Educational Resources Information Center

    Perspective: Essays and Reviews of Issues in Employment Security and Employment and Training Programs, 1988

    1988-01-01

    This volume of an annual journal contains nine articles focusing on the internationalization of the world's economy and business and how employment security and employment and training programs can be involved. The opening article, "Foreign Investment Euphoria Hides Community Upheaval" (W. Scott Boyd), provides an overview of the volume…

  1. Investing in the Central Office

    ERIC Educational Resources Information Center

    Shields, Regis Anne

    2010-01-01

    Benchmarking against similar districts, ideally higher-performing ones, can be a valuable tool for determining the appropriate level of central-office investment. Unfortunately, reliable benchmarks on district spending in teaching and learning support are not readily available. This should not preclude districts from using this valuable method to…

  2. Afresh look at capital investments.

    PubMed

    Levy, Alexis; Lawrence, Jennifer; Shiple, David

    2009-03-01

    Hospitals should focus on optimizing performance in five primary areas of capital investment: facilities, IT, physician networks, service lines, and clinical equipment/technology. Hospitals require a broad evaluation framework to help identify the key issues and concerns associated with each area. Discipline is critical to this process, so that every area receives its due consideration.

  3. Manpower Targets and Educational Investments

    ERIC Educational Resources Information Center

    Ritzen, Jo M.

    1976-01-01

    Discusses the use of quadratic programming to calculate the optimal distribution of educational investments required to closely approach manpower targets when financial resources are insufficient to meet manpower targets completely. Demonstrates use of the quadratic programming approach by applying it to the training of supervisory technicians in…

  4. Our Investment in Public Education.

    ERIC Educational Resources Information Center

    Johnson, Christopher

    1982-01-01

    Examines the role of public schools in promoting social and economic progress and discusses the future costs of inadequate investments in public education. Research shows that education reduces racial and ethnic prejudice and that literacy increases worker productivity. Inadequate education is directly related to increased unemployment, welfare…

  5. Investment Clubs Teach Financial Literacy

    ERIC Educational Resources Information Center

    Cook, Sheri

    2007-01-01

    A study conducted by "Money" Magazine in August 2006 found that students are not as financially literate as they ought to be. Teachers are now being challenged to find alternative strategies to educate students in the ways of personal finance. One component of personal finance that is particularly challenging is investments. In this article, the…

  6. Effect of heterogeneous investments on the evolution of cooperation in spatial public goods game.

    PubMed

    Huang, Keke; Wang, Tao; Cheng, Yuan; Zheng, Xiaoping

    2015-01-01

    Understanding the emergence of cooperation in spatial public goods game remains a grand challenge across disciplines. In most previous studies, it is assumed that the investments of all the cooperators are identical, and often equal to 1. However, it is worth mentioning that players are diverse and heterogeneous when choosing actions in the rapidly developing modern society and researchers have shown more interest to the heterogeneity of players recently. For modeling the heterogeneous players without loss of generality, it is assumed in this work that the investment of a cooperator is a random variable with uniform distribution, the mean value of which is equal to 1. The results of extensive numerical simulations convincingly indicate that heterogeneous investments can promote cooperation. Specifically, a large value of the variance of the random variable can decrease the two critical values for the result of behavioral evolution effectively. Moreover, the larger the variance is, the better the promotion effect will be. In addition, this article has discussed the impact of heterogeneous investments when the coevolution of both strategy and investment is taken into account. Comparing the promotion effect of coevolution of strategy and investment with that of strategy imitation only, we can conclude that the coevolution of strategy and investment decreases the asymptotic fraction of cooperators by weakening the heterogeneity of investments, which further demonstrates that heterogeneous investments can promote cooperation in spatial public goods game.

  7. Effect of Heterogeneous Investments on the Evolution of Cooperation in Spatial Public Goods Game

    PubMed Central

    Huang, Keke; Wang, Tao; Cheng, Yuan; Zheng, Xiaoping

    2015-01-01

    Understanding the emergence of cooperation in spatial public goods game remains a grand challenge across disciplines. In most previous studies, it is assumed that the investments of all the cooperators are identical, and often equal to 1. However, it is worth mentioning that players are diverse and heterogeneous when choosing actions in the rapidly developing modern society and researchers have shown more interest to the heterogeneity of players recently. For modeling the heterogeneous players without loss of generality, it is assumed in this work that the investment of a cooperator is a random variable with uniform distribution, the mean value of which is equal to 1. The results of extensive numerical simulations convincingly indicate that heterogeneous investments can promote cooperation. Specifically, a large value of the variance of the random variable can decrease the two critical values for the result of behavioral evolution effectively. Moreover, the larger the variance is, the better the promotion effect will be. In addition, this article has discussed the impact of heterogeneous investments when the coevolution of both strategy and investment is taken into account. Comparing the promotion effect of coevolution of strategy and investment with that of strategy imitation only, we can conclude that the coevolution of strategy and investment decreases the asymptotic fraction of cooperators by weakening the heterogeneity of investments, which further demonstrates that heterogeneous investments can promote cooperation in spatial public goods game. PMID:25781345

  8. Inconsistent Investment and Consumption Problems

    SciTech Connect

    Kronborg, Morten Tolver; Steffensen, Mogens

    2015-06-15

    In a traditional Black–Scholes market we develop a verification theorem for a general class of investment and consumption problems where the standard dynamic programming principle does not hold. The theorem is an extension of the standard Hamilton–Jacobi–Bellman equation in the form of a system of non-linear differential equations. We derive the optimal investment and consumption strategy for a mean-variance investor without pre-commitment endowed with labor income. In the case of constant risk aversion it turns out that the optimal amount of money to invest in stocks is independent of wealth. The optimal consumption strategy is given as a deterministic bang-bang strategy. In order to have a more realistic model we allow the risk aversion to be time and state dependent. Of special interest is the case were the risk aversion is inversely proportional to present wealth plus the financial value of future labor income net of consumption. Using the verification theorem we give a detailed analysis of this problem. It turns out that the optimal amount of money to invest in stocks is given by a linear function of wealth plus the financial value of future labor income net of consumption. The optimal consumption strategy is again given as a deterministic bang-bang strategy. We also calculate, for a general time and state dependent risk aversion function, the optimal investment and consumption strategy for a mean-standard deviation investor without pre-commitment. In that case, it turns out that it is optimal to take no risk at all.

  9. Continuing the School Choice March: Policies to Promote Family K-12 Education Investment. Backgrounder. No. 2683

    ERIC Educational Resources Information Center

    Burke, Lindsey M.; Sheffield, Rachel

    2012-01-01

    Coverdell education savings accounts (ESAs), created through the federal tax code, allow families to save money tax-free for K-12 and higher education expenses. Lifting the cap on contributions to Coverdell accounts would provide greater access to school choice options by allowing families to invest more money in their children's education.…

  10. 76 FR 67775 - Citadel LLC (formerly Citadel Investment Group, L.L.C.) and CEIF LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... investments will not involve abuses of the type section 17(d) and rule 17d-1 were designed to prevent. 7. Side-by-side investments held by a Citadel Third Party Fund, or by a Citadel Entity in a transaction in... Commission and its staff. Each ESC Fund will preserve the accounts, books and other documents required to...

  11. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  12. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., as long as the prospectus of the company or fund restricts the investment portfolio to investments... assessment of the market value of the securities under § 703.13(c)(1) using an independent qualified...

  13. [Sensitivity analysis in health investment projects].

    PubMed

    Arroyave-Loaiza, G; Isaza-Nieto, P; Jarillo-Soto, E C

    1994-01-01

    This paper discusses some of the concepts and methodologies frequently used in sensitivity analyses in the evaluation of investment programs. In addition, a concrete example is presented: a hospital investment in which four indicators were used to design different scenarios and their impact on investment costs. This paper emphasizes the importance of this type of analysis in the field of management of health services, and more specifically in the formulation of investment programs.

  14. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  15. Investment Dynamics with Natural Expectations*

    PubMed Central

    Fuster, Andreas; Hebert, Benjamin; Laibson, David

    2012-01-01

    We study an investment model in which agents have the wrong beliefs about the dynamic properties of fundamentals. Specifically, we assume that agents underestimate the rate of mean reversion. The model exhibits the following six properties: (i) Beliefs are excessively optimistic in good times and excessively pessimistic in bad times. (ii) Asset prices are too volatile. (iii) Excess returns are negatively autocorrelated. (iv) High levels of corporate profits predict negative future excess returns. (v) Real economic activity is excessively volatile; the economy experiences amplified investment cycles. (vi) Corporate profits are positively autocorrelated in the short run and negatively autocorrelated in the medium run. The paper provides an illustrative model of animal spirits, amplified business cycles, and excess volatility. PMID:23243469

  16. Investment Dynamics with Natural Expectations.

    PubMed

    Fuster, Andreas; Hebert, Benjamin; Laibson, David

    2010-01-01

    We study an investment model in which agents have the wrong beliefs about the dynamic properties of fundamentals. Specifically, we assume that agents underestimate the rate of mean reversion. The model exhibits the following six properties: (i) Beliefs are excessively optimistic in good times and excessively pessimistic in bad times. (ii) Asset prices are too volatile. (iii) Excess returns are negatively autocorrelated. (iv) High levels of corporate profits predict negative future excess returns. (v) Real economic activity is excessively volatile; the economy experiences amplified investment cycles. (vi) Corporate profits are positively autocorrelated in the short run and negatively autocorrelated in the medium run. The paper provides an illustrative model of animal spirits, amplified business cycles, and excess volatility.

  17. Principles for Managing a Tribe's Financial Investments.

    ERIC Educational Resources Information Center

    Stevenson, Gelvin

    1996-01-01

    Argues that to manage a tribe's investment portfolio well requires knowledge of the tribe's needs as well as of the money management industry and its concepts and language. Discusses opportunities for the investment of tribal funds, examining mutual funds, the use of investment advisors and consultants, diversification, and levels of risk. (MAB)

  18. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal credit union may purchase a European financial options contract or a series of European financial... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT... credit union may invest in a variable rate investment, as long as the index is tied to domestic...

  19. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... years. (g) European financial options contract. A Federal credit union may purchase a European financial... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT... credit union may invest in a variable rate investment, as long as the index is tied to domestic...

  20. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... years. (g) European financial options contract. A Federal credit union may purchase a European financial... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT... credit union may invest in a variable rate investment, as long as the index is tied to domestic...

  1. 31 CFR 586.312 - New investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false New investment. 586.312 Section 586...) KOSOVO SANCTIONS REGULATIONS General Definitions § 586.312 New investment. The term new investment means... to, or a loan or other extension of credit to, a public or private undertaking, entity, or...

  2. 31 CFR 560.316 - New investment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false New investment. 560.316 Section 560.316 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.316 New investment. The term new investment means a transaction after 12:01 EDT, May 7, 1995,...

  3. 31 CFR 560.316 - New investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false New investment. 560.316 Section 560.316 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.316 New investment. The term new investment means a transaction after 12:01 EDT, May 7, 1995,...

  4. 76 FR 28504 - Lending and Investment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... Office of Thrift Supervision Lending and Investment AGENCY: Office of Thrift Supervision (OTS), Treasury... collection. Title of Proposal: Lending and Investment. OMB Number: 1550-0078. Form Number: N/A. Description: Current OTS regulations for the documentation of loans and investments for safety and soundness...

  5. 12 CFR 703.3 - Investment policies.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Investment policies. 703.3 Section 703.3 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT AND DEPOSIT ACTIVITIES § 703.3 Investment policies. A Federal credit union's board of directors must...

  6. 76 FR 43385 - Lending and Investment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-20

    ... Office of Thrift Supervision Lending and Investment AGENCY: Office of Thrift Supervision (OTS), Treasury... on the following information collection. Title of Proposal: Lending and Investment. OMB Number: 1550... investments for safety and soundness purposes are found at 12 CFR 560 and 562.1, 563.41, 563.170, and...

  7. 31 CFR 560.207 - Prohibited investment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Prohibited investment. 560.207 Section... Prohibited investment. Except as otherwise authorized pursuant to this part, and notwithstanding any contract entered into or any license or permit granted prior to May 7, 1995, any new investment by a United...

  8. 31 CFR 560.207 - Prohibited investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Prohibited investment. 560.207... § 560.207 Prohibited investment. Except as otherwise authorized pursuant to this part, and... investment by a United States person in Iran or in property (including entities) owned or controlled by...

  9. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... activities. Your board of directors must also ensure that management complies with these policies and...

  10. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... a long-term rating no lower than A−or its equivalent and outstanding debt with a short-term rating... of its assets measured at the time of investment or adjustment. A Federal credit union's aggregate... percent of its assets measured at the time of investment or adjustment. (c) Registered investment...

  11. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... activities. Your board of directors must also ensure that management complies with these policies and...

  12. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  13. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  14. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... activities. Your board of directors must also ensure that management complies with these policies and...

  15. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  16. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Investment test. 228.23 Section 228.23 Banks... test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit... considered under the lending or service tests may not be considered under the investment test. (c)...

  17. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Investment test. 228.23 Section 228.23 Banks... COMMUNITY REINVESTMENT (REGULATION BB) Standards for Assessing Performance § 228.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  18. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  19. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Investment test. 228.23 Section 228.23 Banks... COMMUNITY REINVESTMENT (REGULATION BB) Standards for Assessing Performance § 228.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  20. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Investment test. 228.23 Section 228.23 Banks... COMMUNITY REINVESTMENT (REGULATION BB) Standards for Assessing Performance § 228.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  1. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  2. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

    In hospital and clinic management, accounts are valued as units and handled equally--a $20 account receives the same minimum number of statements as a $20,000 account. Quite often, the sheer number of accounts a hospital or clinic has to handle forces executives to manage accounts by default and failure--accounts mature on an aging track and, if left unpaid by patients, eventually are sent to collections personnel. Of the bad-debt accounts placed with collections agencies, many are misclassified as charity or hardship cases, while others could be collected by hospital or clinic staff with a limited amount of additional effort.

  3. Nation Assistance, Charity or Investment.

    DTIC Science & Technology

    2007-11-02

    BARRACKS, PA 17013-5050 SBOOD ■■■■■■■■■■■■■■■I WTC PÜXI.TTT VR USAWC STRATEGY RESEARCH PROJECT Nation Assistance, Charity or Investment? by Cortez... collapse . Many investors are seeing this as an opportunity to get in while the market is under valued and make huge profits in a short period of

  4. Benefits of investing in ecosystem restoration.

    PubMed

    DE Groot, Rudolf S; Blignaut, James; VAN DER Ploeg, Sander; Aronson, James; Elmqvist, Thomas; Farley, Joshua

    2013-12-01

    Measures aimed at conservation or restoration of ecosystems are often seen as net-cost projects by governments and businesses because they are based on incomplete and often faulty cost-benefit analyses. After screening over 200 studies, we examined the costs (94 studies) and benefits (225 studies) of ecosystem restoration projects that had sufficient reliable data in 9 different biomes ranging from coral reefs to tropical forests. Costs included capital investment and maintenance of the restoration project, and benefits were based on the monetary value of the total bundle of ecosystem services provided by the restored ecosystem. Assuming restoration is always imperfect and benefits attain only 75% of the maximum value of the reference systems over 20 years, we calculated the net present value at the social discount rates of 2% and 8%. We also conducted 2 threshold cum sensitivity analyses. Benefit-cost ratios ranged from about 0.05:1 (coral reefs and coastal systems, worst-case scenario) to as much as 35:1 (grasslands, best-case scenario). Our results provide only partial estimates of benefits at one point in time and reflect the lower limit of the welfare benefits of ecosystem restoration because both scarcity of and demand for ecosystem services is increasing and new benefits of natural ecosystems and biological diversity are being discovered. Nonetheless, when accounting for even the incomplete range of known benefits through the use of static estimates that fail to capture rising values, the majority of the restoration projects we analyzed provided net benefits and should be considered not only as profitable but also as high-yielding investments. Beneficios de Invertir en la Restauración de Ecosistemas.

  5. 12 CFR 703.5 - Discretionary control over investments and investment advisers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Discretionary control over investments and investment advisers. 703.5 Section 703.5 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT AND DEPOSIT ACTIVITIES § 703.5 Discretionary control over investments...

  6. 12 CFR 703.5 - Discretionary control over investments and investment advisers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Discretionary control over investments and investment advisers. 703.5 Section 703.5 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INVESTMENT AND DEPOSIT ACTIVITIES § 703.5 Discretionary control over investments...

  7. 29 CFR 2550.404c-5 - Fiduciary relief for investments in qualified default investment alternatives.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Fiduciary relief for investments in qualified default investment alternatives. 2550.404c-5 Section 2550.404c-5 Labor Regulations Relating to Labor (Continued... Fiduciary relief for investments in qualified default investment alternatives. (a) In general. (1)...

  8. 78 FR 46805 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-02

    ... Companies and Real Estate Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final... to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). These regulations... 851(a). (iv) REIT. The term REIT means a real estate investment trust within the meaning of...

  9. 29 CFR 2550.404c-5 - Fiduciary relief for investments in qualified default investment alternatives.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... investment information concerning the other investment alternatives available under the plan. (e) Qualified... accepted investment theories, is diversified so as to minimize the risk of large losses and that is... portfolio that applies generally accepted investment theories, is diversified so as to minimize the risk...

  10. 29 CFR 2550.404c-5 - Fiduciary relief for investments in qualified default investment alternatives.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... investment information concerning the other investment alternatives available under the plan. (e) Qualified... accepted investment theories, is diversified so as to minimize the risk of large losses and that is... portfolio that applies generally accepted investment theories, is diversified so as to minimize the risk...

  11. 29 CFR 2550.404c-5 - Fiduciary relief for investments in qualified default investment alternatives.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... investment information concerning the other investment alternatives available under the plan. (e) Qualified... accepted investment theories, is diversified so as to minimize the risk of large losses and that is... portfolio that applies generally accepted investment theories, is diversified so as to minimize the risk...

  12. 17 CFR 270.17j-1 - Personal investment activities of investment company personnel.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by open-end Funds. (5) Fund means an investment company registered under the Investment Company Act... this section: (1) Access person means: (i) Any Advisory Person of a Fund or of a Fund's investment adviser. If an investment adviser's primary business is advising Funds or other advisory clients, all...

  13. 17 CFR 270.17j-1 - Personal investment activities of investment company personnel.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by open-end Funds. (5) Fund means an investment company registered under the Investment Company Act... this section: (1) Access person means: (i) Any Advisory Person of a Fund or of a Fund's investment adviser. If an investment adviser's primary business is advising Funds or other advisory clients, all...

  14. 17 CFR 270.17j-1 - Personal investment activities of investment company personnel.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by open-end Funds. (5) Fund means an investment company registered under the Investment Company Act... this section: (1) Access person means: (i) Any Advisory Person of a Fund or of a Fund's investment adviser. If an investment adviser's primary business is advising Funds or other advisory clients, all...

  15. 17 CFR 270.17j-1 - Personal investment activities of investment company personnel.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by open-end Funds. (5) Fund means an investment company registered under the Investment Company Act... this section: (1) Access person means: (i) Any Advisory Person of a Fund or of a Fund's investment adviser. If an investment adviser's primary business is advising Funds or other advisory clients, all...

  16. 17 CFR 270.17j-1 - Personal investment activities of investment company personnel.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by open-end Funds. (5) Fund means an investment company registered under the Investment Company Act... this section: (1) Access person means: (i) Any Advisory Person of a Fund or of a Fund's investment adviser. If an investment adviser's primary business is advising Funds or other advisory clients, all...

  17. Minimal investment risk of a portfolio optimization problem with budget and investment concentration constraints

    NASA Astrophysics Data System (ADS)

    Shinzato, Takashi

    2017-02-01

    In the present paper, the minimal investment risk for a portfolio optimization problem with imposed budget and investment concentration constraints is considered using replica analysis. Since the minimal investment risk is influenced by the investment concentration constraint (as well as the budget constraint), it is intuitive that the minimal investment risk for the problem with an investment concentration constraint can be larger than that without the constraint (that is, with only the budget constraint). Moreover, a numerical experiment shows the effectiveness of our proposed analysis. In contrast, the standard operations research approach failed to identify accurately the minimal investment risk of the portfolio optimization problem.

  18. 32 CFR 37.570 - What must I do if a CAS-covered participant accounts differently for its own and the Federal...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Pre-Award Business Evaluation Accounting, Payments, and Recovery... in most cases will be an individual within the Defense Contract Management Agency (DCMA). You...

  19. Performance, Accountability, and Results.

    ERIC Educational Resources Information Center

    Drucker, Peter F.

    1992-01-01

    Although technology might greatly increase school performance, the economics will be hard to manage and explain to a tax-paying public. As in hospitals, technology is an expensive investment that will not replace people. Schooling's true challenge is not handling machinery but creating a multicultural society. To succeed, schools must emphasize…

  20. 12 CFR 150.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... following assets, unless authorized by applicable law: (a) The stock or obligations of, or assets acquired from, you or any of your directors, officers, or employees. (b) The stock or obligations of, or assets... obligations of, or assets acquired from, other individuals or organizations if you have an interest in...

  1. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  2. 12 CFR 550.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... which you have investment discretion to yourself or any of your directors, officers, or employees; to...) Exceptions—(1) Funds for which you have investment discretion. You may lend, sell or otherwise transfer assets of a fiduciary account for which you have investment discretion to yourself or any of...

  3. Leasing equipment minimizes capital investment.

    PubMed

    Zimmerman, M E; Maier, R A

    1989-03-01

    As consumers continue to demand the most advanced technology at the lowest cost, healthcare organizations are turning to leasing as a way of acquiring equipment with a minimum amount of capital investment. Institutions considering leasing should determine their balance sheet constraints, compare the relative costs of debt financing and leasing, and assess the residual value of the equipment at the end of its use. Comparing potential lessors requires careful analysis of rate structures and the capability of the companies to commit to a contract promptly.

  4. Global Governmental Investment in Nanotechnologies

    PubMed Central

    Jia, Lee

    2009-01-01

    Nanotechnologies seem to have huge potential to bring benefits in areas as diverse as drug development, water decontamination, information and communication infrastructures, and the production of stronger, lighter and perfect nanomaterials. This potential attracts global investment from governments and private sectors in nanotechnologies with the hopes that R&D and commercial applications of nanomaterials, nanodevices, nanoparticles and nanodrugs will provide new impetus, after the ebb-tides of biotechnology and dotcom, to turn faltering economies around. The global governmental funding has been actively promoting industrial and academic cooperation to realize big prosperity from the nanotechnologies. This article summarizes historic trends and status of global governmental supports for nanotechnologies. PMID:19865495

  5. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  6. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  7. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  8. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  9. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  10. 26 CFR 1.815-4 - Policyholders surplus account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment income $25,000 Gain from operations 30,000 Tax base (sec. 802(b)(1) and (2)) 27,500 Deduction for...-60 (item (1) plus item (2)) 51,500 Under the provisions of section 815(a), since the amount... policyholders surplus account. Thus, since the tax base under section 802(b)(1) and (2) is in excess of...

  11. 17 CFR 210.12-09 - Valuation and qualifying accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which..., INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Form and Content of...

  12. Innovation investment area: Technology summary

    SciTech Connect

    Not Available

    1994-03-01

    The mission of Environmental Management`s (EM) Office of Technology Development (OTD) Innovation Investment Area is to identify and provide development support for two types of technologies that are developed to characterize, treat and dispose of DOE waste, and to remediate contaminated sites. They are: technologies that show promise to address specific EM needs, but require proof-of-principle experimentation; and (2) already proven technologies in other fields that require critical path experimentation to demonstrate feasibility for adaptation to specific EM needs. The underlying strategy is to ensure that private industry, other Federal Agencies, universities, and DOE National Laboratories are major participants in developing and deploying new and emerging technologies. To this end, about 125 different new and emerging technologies are being developed through Innovation Investment Area`s (IIA) two program elements: RDDT&E New Initiatives (RD01) and Interagency Agreements (RD02). Both of these activities are intended to foster research and development partnerships so as to introduce innovative technologies into other OTD program elements for expedited evaluation.

  13. Foundations Invest In Environmental Health.

    PubMed

    Sessions, Kathryn; Fortunato, Karla; Johnson, Philip R S; Panek, Amy

    2016-11-01

    Nearly one in four deaths globally are due to environmental hazards such as air and water pollution, according to the World Health Organization. However, knowledge about how the environment affects health and health equity outcomes has not been well integrated into decisions that shape the conditions in which people live, work, and play. To address this challenge, US foundations have invested millions of dollars to make it easier to incorporate environmental health information into decisions ranging from family purchases and governmental policy making to business, medical, and other professional practices. This article summarizes grant making aimed at improving environmental conditions to improve health and health equity outcomes. We provide examples of environmental health grants that focus on tools that the public, policy makers, and professionals can use in making decisions. We found that the investment in and attention to environmental factors, including in work addressing social determinants of health, have been insufficient to realize the potential for reducing negative environmental impacts on health and health disparities. We argue that the grant making highlighted here has increased knowledge that could enable more widespread consideration of environmental health in many decisions, with positive effects on health and health equity.

  14. Accounting: "Balancing Out" the Accounting Program.

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  15. Kittiwakes strategically reduce investment in replacement clutches

    USGS Publications Warehouse

    Gasparini, J.; Roulin, A.; Gill, V.A.; Hatch, Shyla A.; Boulinier, T.

    2006-01-01

    Many life-history traits are expressed interactively in life, but to a varying extent on different occasions. Changes in trait expression can be accounted for by differences in the quality of the environment ('environmental constraint' hypothesis) or by strategic adjustments, if the relative contribution of the trait to fitness varies with time ('strategic allocation' hypothesis). In birds, egg production is lower in replacement clutches than in first clutches, but it is unknown whether this reduction results from an environmental constraint (e.g. food being less available at the time when the replacement clutch is produced) or from a strategic allocation of resources between the two breeding attempts. To distinguish between these two hypotheses, we performed an experiment with black-legged kittiwakes (Rissa tridactyla). Pairs were either food-supplemented or not before the first clutch was laid onwards and we induced them to produce a replacement clutch by removing eggs once when the first clutch was complete. As predicted by the 'strategic allocation' hypothesis, egg production of food-supplemented and non-food-supplemented birds decreased between first and replacement clutches. This suggests that kittiwakes strategically reduce investment in egg production for their replacement clutches compared to first clutches. ?? 2006 The Royal Society.

  16. Confidence-Based Learning in Investment Analysis

    NASA Astrophysics Data System (ADS)

    Serradell-Lopez, Enric; Lara-Navarra, Pablo; Castillo-Merino, David; González-González, Inés

    The aim of this study is to determine the effectiveness of using multiple choice tests in subjects related to the administration and business management. To this end we used a multiple-choice test with specific questions to verify the extent of knowledge gained and the confidence and trust in the answers. The tests were performed in a group of 200 students at the bachelor's degree in Business Administration and Management. The analysis made have been implemented in one subject of the scope of investment analysis and measured the level of knowledge gained and the degree of trust and security in the responses at two different times of the course. The measurements have been taken into account different levels of difficulty in the questions asked and the time spent by students to complete the test. The results confirm that students are generally able to obtain more knowledge along the way and get increases in the degree of trust and confidence in the answers. It is confirmed as the difficulty level of the questions set a priori by the heads of the subjects are related to levels of security and confidence in the answers. It is estimated that the improvement in the skills learned is viewed favourably by businesses and are especially important for job placement of students.

  17. The Canada Pension Plan's experience with investing its portfolio in equities.

    PubMed

    Sarney, M; Preneta, A M

    For the past few years, the Canada Pension Plan (CPP) has been investing some of its assets in equities. Without changes, an imbalance between revenues and outlays would exhaust the CPP reserve fund by 2015. Creating an entity that was independent of government was one of several changes the federal and provincial governments enacted to achieve fuller funding. The governments created an independent Investment Board (the CPP Investment Board, or "CPPIB") to oversee the new investments. Because the plan already owned a large government bond portfolio, the CPPIB decided to invest new CPP funds in broad equity indices in March 1999. In 2000, the CPPIB began actively investing a portion of the CPP funds. Key features of that policy and some observations about its implementation include the following: In addition to investing CPP revenues in equities, reform also included contribution rate increases, benefit reductions, and a financing stabilizer. The new investment policy accounted for 25 percent of the total effect of all the reforms. It is premature to know if the investments will achieve their long-term performance objective. The new equity investments are projected by the Chief Actuary, in his most recent Actuarial Report, to earn a 4.5 percent real rate of return on Canadian equity and 5.0 percent real return on foreign equity for a blended real return of 4.65 percent based on an equity mix of 70 percent Canadian and 30 percent non-Canadian. However, it is too early to tell if the equity investments will achieve that goal over the long run. The Investment Board's mandate is to maximize returns. The Investment Board, which oversees the CPP's new investments, has broad discretion to pursue maximum returns on its assets without incurring undue risk of loss while keeping in mind the financial obligations and other assets of the CPP. Furthermore, it has developed into a professional investment organization staffed with private-sector experts in finance and investment

  18. Investment management. 8 steps to improve performance.

    PubMed

    Calvello, Angelo A

    2003-06-01

    Today's troubling economic times call for financial managers to take a back-to-basics approach to investment management. Goals and investment practices should be reexamined to determine if they continue to meet the organization's needs. The policy asset allocation and portfolio should reflect the appropriate weight and mix to serve the organization's present and long-term goals. Consultants, investment managers, and custodians should be evaluated carefully to support cost-efficient, effective service.

  19. Statistical properties of world investment networks

    NASA Astrophysics Data System (ADS)

    Song, Dong-Ming; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2009-06-01

    We have performed a detailed investigation on the world investment networks constructed from the Coordinated Portfolio Investment Survey (CPIS) data of the International Monetary Fund, ranging from 2001 to 2006. The distributions of degrees and node strengths are scale-free. The weight distributions can be well modeled by the Weibull distribution. The maximum flow spanning trees of the world investment networks possess two universal allometric scaling relations, independent of time and the investment type. The topological scaling exponent is 1.17±0.02 and the flow scaling exponent is 1.03±0.01.

  20. Thermal behaviour of casting investment during setting.

    PubMed

    Wakasa, K; Yamaki, M

    1995-05-01

    The aim of this study was to examine the thermal reactions of silica-sol liquids for mixing investment powders using differential thermal analysis (DTA) and also the setting behaviour of the mixed powders using differential scanning calorimetry (DSC). The silica-sol liquids showed the appearance of vapourization (around 100 degrees C as a peak temperature) and combustion (200-300 degrees C) in DTA measurement. Mixed silica-sol investment exhibited the setting behaviour with an exotherm in the DSC measurement representing that greater peak time, setting time and heat in mixed investment than with gypsum-bonded investment.

  1. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the United States, the host country must maintain the highest sovereign rating for political and economic stability by an NRSRO. (c) Marketable securities. All eligible investments, except money...

  2. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  3. \\t Capital Planning and Investment Control (CPIC) for the Management of Information Technology Investments

    EPA Pesticide Factsheets

    Capital Planning and Investment Control (CPIC) is the Information Technology (IT) governance and management methodology in use at EPA for selecting, controlling and evaluating the performance of EPA IT investments throughout the full lifecycle.

  4. Embodied Energy Use in China's Infrastructure Investment from 1992 to 2007: Calculation and Policy Implications

    PubMed Central

    Liu, Hongtao; Xi, Youmin; Ren, Bingqun; Zhou, Heng

    2012-01-01

    Infrastructure has become an important topic in a variety of areas of the policy debate, including energy saving and climate change. In this paper, we use an energy input-output model to evaluate the amounts of China's embodied energy use in infrastructure investment from 1992 to 2007. We also use the structure decomposition model to analyze the factors impacting the embodied energy use in infrastructure investment for the same time period. The results show that embodied energy use in infrastructure investment accounted for a significant proportion of China's total energy use with an increasing trend and reflect that improper infrastructure investment represents inefficient use of energy and other resources. Some quantitative information is provided for further determining the low carbon development potentials of China's economy. PMID:23365534

  5. Embodied energy use in China's infrastructure investment from 1992 to 2007: calculation and policy implications.

    PubMed

    Liu, Hongtao; Xi, Youmin; Ren, Bingqun; Zhou, Heng

    2012-01-01

    Infrastructure has become an important topic in a variety of areas of the policy debate, including energy saving and climate change. In this paper, we use an energy input-output model to evaluate the amounts of China's embodied energy use in infrastructure investment from 1992 to 2007. We also use the structure decomposition model to analyze the factors impacting the embodied energy use in infrastructure investment for the same time period. The results show that embodied energy use in infrastructure investment accounted for a significant proportion of China's total energy use with an increasing trend and reflect that improper infrastructure investment represents inefficient use of energy and other resources. Some quantitative information is provided for further determining the low carbon development potentials of China's economy.

  6. The International Investment Position of the United States

    DTIC Science & Technology

    1988-10-01

    John Wilson of the Board of Governors of the Federal Reserve System for his assistanc. P ii CONTENTS PREFACE .................... iii SUM M ARY...transactions is the Federal Reserve ’Russell B. Scholl, "The International Investment Position of the United States in 1986," Survey of Current Business...E 0 0 5 2’=’a -~ 4A 6 Bulletin.6 The Federal Reserve Board publishes the Flow of Funds Accounts, which presents the U.S. asset and liabilities

  7. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... applicable withholding requirements). See also section 414(h)(1). A designated Roth contribution, however, is... arrangement (including designated Roth contributions) are treated as employer contributions. Thus, for example... testing. Elective contributions (including elective contributions that are designated Roth...

  8. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that year. Thus, for example, if a partnership provides for cash advance payments during the taxable... the portion of the advance payments does not fail to be made pursuant to a cash or deferred...

  9. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... each employee's gross income. (6) Rules applicable to cash or deferred arrangements of self-employed... contributions made on behalf of self-employed individuals. Under section 402(g)(8), matching contributions made on behalf of a self-employed individual are not treated as elective contributions made pursuant to...

  10. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... each employee's gross income. (6) Rules applicable to cash or deferred arrangements of self-employed... contributions made on behalf of self-employed individuals. Under section 402(g)(8), matching contributions made on behalf of a self-employed individual are not treated as elective contributions made pursuant to...

  11. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies;...

  12. 17 CFR 210.12-15 - Summary of investments-other than investments in related parties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Form.... Column A Type of investment Column B Cost 1 Column C Value Column D Amount at which shown in the...

  13. 77 FR 22516 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

    ... Companies and Real Estate Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate... may not be circumvented * * * through the use of a regulated investment company, a real...

  14. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2)...

  15. 75 FR 63110 - Small Business Investment Companies-Conflicts of Interest and Investment of Idle Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... Administrator for Investment, U.S. Small Business Administration, 409 Third Street, SW., Washington, DC 20416... to Carol Fendler, Investment Division, 409 Third Street, SW., Washington, DC 20416. Highlight the... investment in a small business under the same terms and conditions, which include the acquisition by...

  16. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate... TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real... of the items of tax preference of regulated investment companies (as defined in section 851)...

  17. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate... TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real... of the items of tax preference of regulated investment companies (as defined in section 851)...

  18. 77 FR 20292 - Small Business Investment Companies-Conflicts of Interest and Investment of Idle Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... investments would be in the same 2:1 ratio). * * * * * (g) Public notice. Before granting an exemption under... ADMINISTRATION 13 CFR Part 107 RIN 3245-AF56 Small Business Investment Companies--Conflicts of Interest and Investment of Idle Funds AGENCY: U.S. Small Business Administration. ACTION: Final rule. SUMMARY: The...

  19. Public Libraries--A Wise Investment: A Return on Investment Study of Colorado Public Libraries

    ERIC Educational Resources Information Center

    Steffen, Nicolle; Lietzau, Zeth; Lance, Keith Curry; Rybin, Amanda; Molliconi, Carla

    2009-01-01

    Public libraries deliver many benefits to their patrons, but understanding these benefits in terms of dollars-and-cents is difficult. In an effort to quantify the return on investment to taxpayers for monies invested in public libraries, the Library Research Service (LRS) initiated the study, "Public Libraries -- A Wise Investment: A Return…

  20. DOD Business Systems Modernization: Planned Investment in Navy Program to Create Cashless Shipboard Environment Needs to Be Justified and Better Managed

    DTIC Science & Technology

    2008-09-01

    Government Accountability Office GAO September 2008 DOD BUSINESS SYSTEMS MODERNIZATION Planned Investment in Navy Program to Create Cashless ...4. TITLE AND SUBTITLE DOD Business Systems Modernization. Planned Investment in Navy Program to Create Cashless Shipboard Environment Needs to Be...Planned Investment in Navy Program to Create Cashless Shipboard Environment Needs to Be Justified and Better Managed Highlights of GAO-08-922, a report

  1. Retrospective Benefit-Cost Evaluation of U.S. DOE Wind Energy R&D Program: Impact of Selected Energy Technology Investments

    SciTech Connect

    Pelsoci, Thomas M.

    2010-06-01

    This benefit-cost analysis focuses on the DOE Wind Energy Program's public sector R&D investments and returns. The analysis accounts for the program's additionality – that is, comparing what has happened as a result of the program to what would have happened without it. The analysis does not address the return on the investments of private companies ("private returns"). Public returns on the program's investments from 1976 to 2008 are identified and analyzed using retrospective analysis.

  2. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  3. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning"…

  4. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  5. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  6. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  7. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  8. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  9. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  10. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  12. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  13. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  14. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  15. Investment decision making in the health care industry: the future.

    PubMed Central

    Long, H W

    1979-01-01

    The economic and political environment in which providers of health care will operate during the 1980s will continue to be increasingly restrictive. Any private-sector organization's long-run survival depends directly on the quality of its investment decisions, broadly defined. This decision making will require three major innovations if private sector health care providers are to survive: 1) traditional biases about the economics of not-for-profit entities must be abandoned; 2) standard data, procedures, and personnel from the accounting discipline must be supplemented with information, methodologies, and people from the discipline of corporate finance; and 3) economic and fiscal risk must be measured and incorporated into both investment decisions and interactions with external regulators. Practitioners can begin to implement these innovations immediately. Although substantial literature exists developing all these concepts generally and applying them to for-profit settings, the literature purporting to treat investment decision making for private-sector health care providers is, on average, replete with conceptual error, simplistic thinking, erroneous applications, and out-of-date methodologies. The literature is, in a word, horrid. Authors, both practitioner and academic, should stop writing terrible books and booklike periodicals for easy royalty dollars, and, instead, pursue sound applied research and disseminate their results in classrooms and in refereed journals. PMID:391771

  16. 78 FR 72393 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ...This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income...

  17. Offshore Investments by Colleges Draw Scrutiny

    ERIC Educational Resources Information Center

    Fain, Paul; Wolverton, Brad

    2007-01-01

    Billions of dollars in untaxed, offshore investments by college endowments could be subject to taxation under a proposal being considered by the leaders of the U.S. Senate Finance Committee. The proposed change, which targets hedge funds, a popular investing strategy for many colleges, would affect the largest college endowments, including those…

  18. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... management information systems that are appropriate for the level and complexity of your investment... management information systems that are appropriate for the level and complexity of your investment... reliability of risk management systems and must take into consideration the interest rate risk...

  19. Enterprise Return on a Training Investment.

    ERIC Educational Resources Information Center

    Doucouliagos, Chris; Sgro, Pasquale

    The return on investment (ROI) obtained by enterprises that invest in training was examined through case studies of seven Australian work organizations. The case study organizations included a government-owned transportation company, a privately owned company, a major nongovernmental charitable organization, a publicly listed corporation, and two…

  20. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... terms are defined in 12 U.S.C. 2907(b)) will be considered as a qualified investment. (e) Performance... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Investment test. 228.23 Section 228.23 Banks... broader statewide or regional area that includes the bank's assessment area(s). (b) Exclusion....