Science.gov

Sample records for 401k plan asset

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 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...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  9. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 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...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  11. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  12. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 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...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  13. 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. PMID:26666089

  14. 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.

  15. 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…

  16. The impact of automatic enrollment in 401(k) plans on future retirement accumulations: a simulation study based on plan design modifications of large plan sponsors.

    PubMed

    VanDerhei, Jack

    2010-04-01

    SIGNIFICANCE OF AUTO-ENROLLMENT: Automatic enrollment of participants in 401(k) plans, which was encouraged by provisions in the Pension Protect Act of 2006, is designed to overcome the drawbacks of voluntary enrollment by getting more workers to save in their work place retirement plan. Auto-enrollment for 401(k) plans has been demonstrated by previous EBRI research to have substantial potential benefits for some employees. NEW EBRI RESEARCH: This EBRI study analyzes plan-specific data of 1,000 large defined contribution plans for salaried employees from Benefit SpecSelect (Hewitt Associates LLC) in 2005 and 2009 to compare a subsample of plan sponsors that did not have auto-enrollment in 2005 but that had adopted it in 2009. Actual plan information on both actual auto-enrollment and actual match rate information were coded both before and after adoption of auto-enrollment from 225 large 401(k) plan sponsors and found that the average change was positive under auto-enrollment in each of the following three categories: The first-tier match rate, the effective match rate, the average total employer contribution rate. MODELING ANALYSIS: This analysis created a series of simulation programs using these data. The analysis indicates that the adoption of automatic enrollment in 401(k) plans is likely to have a very significant positive impact (even greater than EBRI projected in 2008) in generating additional retirement savings for many workers, especially for young and low-income workers: Under baseline assumptions, the median 401(k) accumulations for the lowest-income quartile of workers currently age 25-29 (assuming all 401(k) plans were voluntary enrollment plans as typified by the 225 large plan sponsors described above) would only be 0.08 times final earnings at age 65. However, if all 401(k) plans are assumed to be using the large plan sponsor auto-enrollment provisions, the median 401(k) accumulations for the lowest-income quartile jumps to 4.96 times final

  17. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... requirements. § 1.401(k)-5Special rules for mergers, acquisitions and similar events. § 1.401(k)-6Definitions.... (g) Plan year. (h) Other rules. § 1.401(k)-5Special Rules for Mergers, Acquisitions and...

  18. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  19. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  20. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  1. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  2. $100 Bills on the Sidewalk: Suboptimal Investment in 401(k) Plans*

    PubMed Central

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

    2010-01-01

    We identify employees at seven companies whose 401(k) investment choices are dominated because they are contributing less than the employer matching contribution threshold despite being vested in their match and being able to make penalty-free 401(k) withdrawals for any reason because they are older than 59½. At the average firm, 36% of match-eligible employees over 59½ forego arbitrage profits that average 1.6% of their annual pay, or $507. A survey educating employees about the free lunch they are foregoing raised contribution rates by a statistically insignificant 0.67 percent of income among those completing the survey. PMID:21860536

  3. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  4. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  5. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  7. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

  8. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 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 (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  9. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 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 (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  10. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true 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 (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  11. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 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 (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  12. 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...

  13. 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.

  14. 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

  15. 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

  16. 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. PMID:16833065

  17. 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

  18. 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

  19. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 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....

  20. 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....

  1. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 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....

  2. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true 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....

  3. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C... 26 Internal Revenue 5 2010-04-01 2010-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  4. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2014-04-01 2014-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  5. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  6. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2011-04-01 2011-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2012-04-01 2011-04-01 true ADP test. 1.401(k)-2 Section 1.401(k)-2...

  8. How to Open the Door to the Roth 401(k) Savings Opportunity.

    PubMed

    Knopping, Jamie

    2016-01-01

    For many employees, Roth 401(k) contributions are a smart move toward strengthening retirement readiness, yet they remain markedly underused. Employers should consider providing the option, educating employees on its value and providing a good modeling tool to help plan participants make the Roth decision. Doing so could both increase overall 401(k) participation and lead employees to save more for retirement--which would help the enterprise meet organizational goals by maintaining high employee engagement and productivity levels and reducing talent-related risk. PMID:27017795

  9. An Individual Perspective on Risk in a DC (Usually 401(k)) Environment.

    PubMed

    Rappaport, Anna M

    2016-01-01

    Traditional benefit packages once typically included defined benefit (DB) pension plans and focused on identifying the key financial risks facing employees, deciding which were more serious and developing strategies to protect employees from those risks. Today, defined contribution (DC) plans often are the primary retirement security vehicle, and much of the risk protection has been taken out of the benefits package. This article focuses on some of the risks facing employees, identifies which are covered by the typical 401(k) plan and which are not and provides ideas for managing risks not covered directly by the typical plan. There is substantial focus on long-term disability and longevity. The discussion spans savings and payout periods and suggests some ideas for the future, including greater integration of 401(k) plans with risk protection approaches. The article does not focus on investment risk and options. PMID:27017792

  10. Marketing Plan for Demonstration and Validation Assets

    SciTech Connect

    2008-05-30

    The National Security Preparedness Project (NSPP), is to be sustained by various programs, including technology demonstration and evaluation (DEMVAL). This project assists companies in developing technologies under the National Security Technology Incubator program (NSTI) through demonstration and validation of technologies applicable to national security created by incubators and other sources. The NSPP also will support the creation of an integrated demonstration and validation environment. This report documents the DEMVAL marketing and visibility plan, which will focus on collecting information about, and expanding the visibility of, DEMVAL assets serving businesses with national security technology applications in southern New Mexico.

  11. 78 FR 41423 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Plan Asset...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-10

    ...; Plan Asset Transactions Determined by Independent Qualified Professional Asset Managers Under...) titled, ``Plan Asset Transactions Determined by Independent Qualified Professional Asset Managers under Prohibited Transaction Class Exemption 84-14,'' to the Office of Management and Budget (OMB) for review...

  12. Careful Planning Key to Accurate Fixed Reports Assets.

    ERIC Educational Resources Information Center

    MaRous, Arnold M.

    1986-01-01

    Only with careful planning can school business managers develop fixed asset information and good recordkeeping. Use of a simple inventory system and discussion with school districts already utilizing this system will assist planning. (CJH)

  13. 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....

  14. Asset Management Plans, Appraisal Guidance for 2003-04.

    ERIC Educational Resources Information Center

    Department for Education and Skills, London (England).

    This document is one in a series which aims to assist Local Authorities in Britain with asset management planning (AMPs) for schools. AMPs set out the information needed, and the criteria used, to make decisions about spending on school premises. The document provides guidance on the appraisal of school AMPs in 2002 to inform 3-year formulaic…

  15. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... participation, vesting, funding, etc. requirements apply; or a plan which at no time after September 2, 1974... a transfer of assets or liabilities. However, the shifting of assets between several funding media... assets. In determining the value of a plan's assets, the standards set forth in regulations prescribed...

  16. Centralized Alert-Processing and Asset Planning for Sensorwebs

    NASA Technical Reports Server (NTRS)

    Castano, Rebecca; Chien, Steve A.; Rabideau, Gregg R.; Tang, Benyang

    2010-01-01

    A software program provides a Sensorweb architecture for alert-processing, event detection, asset allocation and planning, and visualization. It automatically tasks and re-tasks various types of assets such as satellites and robotic vehicles in response to alerts (fire, weather) extracted from various data sources, including low-level Webcam data. JPL has adapted cons iderable Sensorweb infrastructure that had been previously applied to NASA Earth Science applications. This NASA Earth Science Sensorweb has been in operational use since 2003, and has proven reliability of the Sensorweb technologies for robust event detection and autonomous response using space and ground assets. Unique features of the software include flexibility to a range of detection and tasking methods including those that require aggregation of data over spatial and temporal ranges, generality of the response structure to represent and implement a range of response campaigns, and the ability to respond rapidly.

  17. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  18. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  19. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  20. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rulings issued by the Department of Labor. See 29 CFR 2510.3-102. (3) Rules applicable to cash or deferred... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  2. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Benefit Guaranty Corporation (29 CFR Part 2611) shall be applied. (11) Date of merger or spinoff. The... of plan assets. 1.414(l)-1 Section 1.414(l)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Plans, Etc. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets. (a) In...

  3. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Pension Benefit Guaranty Corporation (29 CFR Part 2611) shall be applied. (11) Date of merger or... of plan assets. 1.414(l)-1 Section 1.414(l)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets....

  4. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the Pension Benefit Guaranty Corporation (29 CFR Part 2611) shall be applied. (11) Date of merger or... of plan assets. 1.414(l)-1 Section 1.414(l)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets....

  5. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the Pension Benefit Guaranty Corporation (29 CFR Part 2611) shall be applied. (11) Date of merger or... of plan assets. 1.414(l)-1 Section 1.414(l)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets....

  6. 78 FR 44981 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Plan Asset...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-25

    ... FR 70828). This information collection is subject to the PRA. A Federal agency generally cannot...; Plan Asset Transactions Determined by In-House Asset Managers Under Prohibited Transaction Class... Transactions Determined by In-House Asset Managers under Prohibited Transaction Class Exemption 96-23,'' to...

  7. 26 CFR 1.430(g)-1 - Valuation date and valuation of plan assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Paragraph (c) of this section describes rules regarding the determination of the asset value for purposes of... day of the plan year is automatically approved by the Commissioner. (c) Determination of asset value... assets on the valuation date. Prior year contributions made after the valuation date and current...

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

    PubMed

    Springer, Andrew E; Evans, Alexandra E

    2016-01-01

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

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

    PubMed Central

    Springer, Andrew E.; Evans, Alexandra E.

    2016-01-01

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

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

    PubMed

    Springer, Andrew E; Evans, Alexandra E

    2016-01-01

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

  11. 26 CFR 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... lesser of 80 percent of the current fair market value of plan assets as of the applicable asset valuation... occur between the prior asset valuation date and the current valuation date. However, no adjustment is... fully each change in fair market value of the assets in the period in which it occurs. (iii) The...

  12. 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. PMID:25651509

  13. 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.

  14. 26 CFR 1.430(g)-1 - Valuation date and valuation of plan assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....430(g)-1 Section 1.430(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Certain Stock Options § 1.430(g)-1 Valuation date... plan's valuation date and the valuation of a plan's assets for a plan year under section...

  15. 75 FR 55966 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-15

    ...Pension Benefit Guaranty Corporation's regulations on Allocation of Assets in Single-Employer Plans and Benefits Payable in Terminated Single-Employer Plans prescribe interest assumptions for valuing and paying certain benefits under terminating single-employer plans. This final rule amends the asset allocation regulation to adopt interest assumptions for plans with valuation dates in the......

  16. 26 CFR 1.430(g)-1 - Valuation date and valuation of plan assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....430(g)-1 Section 1.430(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Certain Stock Options § 1.430(g)-1 Valuation date and... valuation date and the valuation of a plan's assets for a plan year under section 430(g). Section 430...

  17. Multi-Purpose Crew Vehicle Camera Asset Planning: Imagery Previsualization

    NASA Technical Reports Server (NTRS)

    Beaulieu, K.

    2014-01-01

    Using JSC-developed and other industry-standard off-the-shelf 3D modeling, animation, and rendering software packages, the Image Science Analysis Group (ISAG) supports Orion Project imagery planning efforts through dynamic 3D simulation and realistic previsualization of ground-, vehicle-, and air-based camera output.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 1988 Fair market value: Dec. 31 $150,000 $196,500 $238,000 $228,000 Net adjustments: 1988 40,500 40,500... section 412(c)(5). (3) Money purchase pension plan. A money purchase pension plan must value assets for... market value (under paragraph (c) of this section). (4) Defined benefit plans. (i) To satisfy...

  19. Business Planning for Cultural Heritage Institutions. A Framework and Resource Guide to Assist Cultural Heritage Institutions with Business Planning for Sustainability of Digital Asset Management Programs

    ERIC Educational Resources Information Center

    Bishoff, Liz; Allen, Nancy

    2004-01-01

    The purpose of this document is to present a framework and resource guide to help cultural heritage institutions plan sustainable access to their digital cultural assets and to do so by means that link their missions to planning modes and models. To aid cultural heritage organizations in the business-planning process, this resource will do the…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) produce a “smoothing” effect. Thus, investment performance, including appreciation or depreciation in the... including appreciation and depreciation experienced by the plan during that period. However, the method... year, in addition to any subsequent reports. (4) Effect of change of asset valuation method. A...

  1. 76 FR 74699 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-01

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... plan and the unreduced retirement age. This expected retirement age is used to compute the value of...

  2. 75 FR 74622 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... plan and the unreduced retirement age. This expected retirement age is used to compute the value of...

  3. 29 CFR 2550.404b-1 - Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... this section; and (2)(i) Such assets are under the management and control of a fiduciary which is a... last day of its most recent fiscal year, total client assets under its management and control in excess... 29 Labor 9 2010-07-01 2010-07-01 false Maintenance of the indicia of ownership of plan...

  4. 77 FR 75549 - Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-21

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. ] SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in...

  5. Retirement plans, personal saving, and saving adequacy.

    PubMed

    Yakoboski, P

    2000-03-01

    This Issue Brief addresses three questions raised by recent trends in personal saving: How are national savings measured and what is the meaning of the trends in measured personal saving rates, given what is included and what is not included in those measures? What is the effect of retirement saving programs--in particular, 401(k) plans and individual retirement accounts (IRAs)--on personal saving levels? What are the implications of existing saving behavior for the retirement income security of today's workers? The National Income and Product Accounts (NIPA), the most commonly referenced gauge of personal saving, is a widely misunderstood measure. One could argue that a complete measure of saving would include increases in wealth through capital gains, but NIPA does not factor accrued and realized capital gains on stocks and other assets into the saving rate. By one measure, accounting for capital gains results in an aggregate personal saving rate of 33 percent--more than double the rate of four decades ago. A major policy question is the impact of tax-qualified retirement saving plans (i.e., IRAs and 401(k) plans) on personal saving rates. Empirical analysis of this issue is extremely challenging and findings have been contradictory. These programs now represent an enormous store of retirement-earmarked wealth in tax-deferred vehicles: Combined, such tax-deferred retirement accounts currently have assets of about $4 trillion. Ninety percent of IRA contributions are now the result of "rollovers" as employees leave employer plans, like 401(k) plans. While leakage from the system remains a challenge, the majority of the assets in the system can be expected to be available to fund workers' retirements. One could argue that, from a retirement income security perspective, workers in general are better off because IRA and 401(k) programs exist. Surely, many of the dollars in these programs would have been saved even without the programs; but they would not necessarily

  6. A framework for operationalization of strategic plans and metrics for corporate performance measurement in transportation asset management

    NASA Astrophysics Data System (ADS)

    Mteri, Hassan H.

    This thesis investigated the business processes required to translate corporate-level strategic plans into tactical and operational plans in the context of transportation asset management. The study also developed a framework for effective performance measure for departments of transportation. The thesis was based on a case study of transportation agencies in the U.S.A. and Canada. The scope is therefore limited or more directly applicable to transportation assets such as pavement, bridges and culverts. The goal was to address the problem of translating or managing strategic plans, especially in the context of the public sector responsible for operating transportation infrastructure. It was observed that many agencies have been successful in formulating good strategic plans but they have performed relatively poorly in translating such corporate-level strategic plans into operational activities. A questionnaire survey was designed and targeted about 30 state agencies that are currently active in transportation asset management. Twenty one (21) transportation agencies in the USA and Canada responded to the questionnaire. The analysis of the questionnaire data showed that there is a lack of a standard approach to managing corporate strategic plans in transportation agencies. The results also indicated that most transportation agencies operate in three organizational levels but there was no systematic approach of translating goal and objectives from high level to lower levels. Approaches in performance measurement were found to vary from agency to agency. A number of limitations were identified in the existing practice on performance measurements. Key weaknesses include the large number of measures in use (as many as 25 or more), and the disconnection between the measures used and the corporate goals and objectives. Lessons from the private sector were thoroughly reviewed in order to build the groundwork for adapting existing tools to the public sector. The existing

  7. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

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

  8. Mission and Assets Database

    NASA Technical Reports Server (NTRS)

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

    2009-01-01

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

  9. The Social Investment of Private Pension Plan Assets: May It Be Done Lawfully Under ERISA?

    ERIC Educational Resources Information Center

    Lanoff, Ian D.

    1980-01-01

    Pension plan officials may invest on the basis of perceived social benefits provided they have examined a broad range of investments and have found selections having those socially desirable features among a broad class of otherwise suitable and equally desirable investment opportunities meeting the economic objectives of the plan. (Author/IRT)

  10. Asset Management Plans. Sections 1-5: Framework [and] Property Information Systems and Schools Premises Data [and] condition Assessment [and] Suitability Assessment [and] Sufficiency Assessment.

    ERIC Educational Resources Information Center

    Department for Education and Employment, London (England).

    The aim of these documents is to assist Local Authorities in Britain with asset management planning (AMPs) for schools. AMPs set out the information needed, and the criteria used, to make decisions about spending on school premises which will: raise standards of educational attainment; provide sustainable and energy-efficient buildings that are…

  11. Building Assets with Community Effort: Computerized Mapping Aids Long-Term Planning.

    ERIC Educational Resources Information Center

    Whyman, Wynne; Mael, Stan; Kunkel, Mary

    1999-01-01

    To facilitate an integrated 10-year development plan, a Colorado Girl Scouts council collaborated with an architecture firm to create computer-generated maps of its camp properties, with links to relevant information. Maps and software provided unprecedented accuracy and access, were easily updated, and facilitated funding presentations. Sidebars…

  12. Prioritizing marine spatial planning efforts with the assets, threats and solvability framework

    EPA Science Inventory

    The application of marine zoning and spatial planning methods has seen a worldwide increase to stem unsustainable use of coastal seas. However, prioritizing marine regions for focused management efforts and protection can be a difficult process. Uncertainties from the provision o...

  13. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is treated as benefiting under a plan for a plan year if and only if for that plan year, in the case..., an employee is treated as benefiting under a section 401(k) plan for a plan year if and only if the... treated as benefiting under a section 401(m) plan for a plan year if and only if the employee is...

  14. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is treated as benefiting under a plan for a plan year if and only if for that plan year, in the case..., an employee is treated as benefiting under a section 401(k) plan for a plan year if and only if the... treated as benefiting under a section 401(m) plan for a plan year if and only if the employee is...

  15. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... is treated as benefiting under a plan for a plan year if and only if for that plan year, in the case..., an employee is treated as benefiting under a section 401(k) plan for a plan year if and only if the... treated as benefiting under a section 401(m) plan for a plan year if and only if the employee is...

  16. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... is treated as benefiting under a plan for a plan year if and only if for that plan year, in the case..., an employee is treated as benefiting under a section 401(k) plan for a plan year if and only if the... treated as benefiting under a section 401(m) plan for a plan year if and only if the employee is...

  17. 76 FR 34847 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005, 202-326-4024... to 202-326-4024.) SUPPLEMENTARY INFORMATION: PBGC's regulations on Allocation of Assets in...

  18. 77 FR 15256 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-15

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  19. 78 FR 56603 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-13

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  20. 77 FR 56770 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-14

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  1. 78 FR 16401 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  2. 77 FR 35838 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-15

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office ] PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  3. 76 FR 56973 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-15

    ... paying benefits under terminating single-employer plans ] covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  4. 78 FR 35754 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-14

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  5. 76 FR 77900 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-15

    ... paying benefits under terminating single-employer plans covered by the pension insurance system... From the Federal Register Online via the Government Publishing Office ] PENSION BENEFIT GUARANTY... Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  6. How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    In 2011 Rhode Island replaced the stand-alone defined benefit pension plan it provided to state employees with a hybrid plan that reduced the defined benefit component and added a 401(k)-type, defined contribution component. Although controversial, the new hybrid plan will boost retirement incomes for most of the states public school teachers. Our…

  7. 78 FR 75897 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-13

    ... terminating single-employer plans covered by the pension insurance system administered by PBGC. DATES... / Friday, December 13, 2013 / Rules and Regulations#0;#0; ] PENSION BENEFIT GUARANTY CORPORATION 29 CFR...-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit...

  8. How Will Teachers Fare in Rhode Island's New Hybrid Pension Plan? Public Pension Project Brief 4

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    Hybrid retirement plans that combine defined benefit pensions with 401(k) type, defined contribution accounts can play important roles in the reform of public-sector pensions. Summarizing results from our longer report ["How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project" (2014)], this…

  9. 75 FR 2068 - Definition of “Plan Assets”-Participant Contributions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-14

    ... welfare and pension plans covered by ERISA, including 401(k) plans, as well as the participants and....3-102) in the Federal Register (53 FR 17628, May 17, 1988), defining when certain monies that a... published in the Federal Register (61 FR 41220, August 7, 1996), amendments to the 1988 regulation...

  10. 26 CFR 1.410(b)-3 - Employees and former employees who benefit under a plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefiting under a plan for a plan year if and only if for that plan year, in the case of a defined... as benefiting under a section 401(k) plan for a plan year if and only if the employee is an eligible... section 401(m) plan for a plan year if and only if the employee is an eligible employee as defined in §...

  11. 7 CFR 4290.506 - Safeguarding the RBIC's assets/Internal controls.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Safeguarding the RBIC's assets/Internal controls... Safeguarding the RBIC's assets/Internal controls. You must adopt a plan to safeguard your assets and monitor... your control procedures....

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

    ERIC Educational Resources Information Center

    Hardy, Elisabet

    2003-01-01

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

  13. The evolution of Japanese employer-sponsored retirement plans.

    PubMed

    Rajnes, David

    2007-01-01

    This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Until 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One type of DB plan was based on the occupational pension model used in the United States before the adoption of the Employee Retirement Income Security Act of 1974 (ERISA), but lacked the funding, vesting, and other protective features contained in ERISA. The other type of DB plan allowed companies to opt out of the earnings-related portion of social security, commonly referred to as "contracting out." Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees. One law increased funding requirements and enhanced employee protections for employer-sponsored DB plans, while a second law introduced defined contribution (DC) plans for several reasons, chiefly to increase retirement savings and help boost Japanese financial markets. These laws complemented earlier changes in the tax code and financial accounting standards already affecting employer-sponsored retirement plans. As a result, new retirement plan designs will replace most prereform era company retirement plans by 2012. In 2001, the experience of 401(k) plans in the United States, where 42 million participants had accumulated more than $1.8 trillion in assets over 20 years, attracted considerable attention among Japanese lawmakers finalizing provisions of the DC pension law. Even with government support and encouragement from the financial services industry, Japanese companies have not adopted these new DC plans in large numbers. As a result, occupational retirement plans in Japan have remained predominantly DB-a surprising development in light of the shift in a number of countries from DB to DC plans observed in recent decades. However, recent proposals to

  14. The evolution of Japanese employer-sponsored retirement plans.

    PubMed

    Rajnes, David

    2007-01-01

    This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Until 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One type of DB plan was based on the occupational pension model used in the United States before the adoption of the Employee Retirement Income Security Act of 1974 (ERISA), but lacked the funding, vesting, and other protective features contained in ERISA. The other type of DB plan allowed companies to opt out of the earnings-related portion of social security, commonly referred to as "contracting out." Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees. One law increased funding requirements and enhanced employee protections for employer-sponsored DB plans, while a second law introduced defined contribution (DC) plans for several reasons, chiefly to increase retirement savings and help boost Japanese financial markets. These laws complemented earlier changes in the tax code and financial accounting standards already affecting employer-sponsored retirement plans. As a result, new retirement plan designs will replace most prereform era company retirement plans by 2012. In 2001, the experience of 401(k) plans in the United States, where 42 million participants had accumulated more than $1.8 trillion in assets over 20 years, attracted considerable attention among Japanese lawmakers finalizing provisions of the DC pension law. Even with government support and encouragement from the financial services industry, Japanese companies have not adopted these new DC plans in large numbers. As a result, occupational retirement plans in Japan have remained predominantly DB-a surprising development in light of the shift in a number of countries from DB to DC plans observed in recent decades. However, recent proposals to

  15. Spend Now or Spend Later: The Role of a Business Education and Critical Thinking Skills in Increasing Retirement Plan Saving Rates for New, Young Enrollees

    ERIC Educational Resources Information Center

    Arling, Priscilla A.; Kirby, Jill; Saajasto, Kegan

    2015-01-01

    For college graduates entering the workforce, contributing to an employer-sponsored 401(k) retirement plan can be an important way of saving for the future. However, contribution rates for young people in these plans are far below recommended percentages, leading to concerns about future financial stability for these individuals. Prior work has…

  16. Financial Planning for Plant Assets.

    ERIC Educational Resources Information Center

    Dunn, John A., Jr.

    1989-01-01

    Using facility subsystems as the unit of analysis, the maintenance planner can construct a projection of what is required to maintain facilities in good operating condition. Subsystems are identified: foundations and floor and roof structures; roofing; exterior; interior; elevators; plumbing; heating, ventilating, and air-conditioning; electrical;…

  17. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... amount of purchased credit card relationships, serving assets, intangible assets (other than...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... amount of purchased credit card relationships, serving assets, intangible assets (other than...

  19. Asset management planner

    SciTech Connect

    Lebow, M.A.; Vainberg, M.

    1998-12-31

    Optimized maintenance policies will provide a competitive advantage to the transmission system owner. The system`s operational costs and revenue are directly related to the availability and cost for maintenance and refurbishment, or replacement, of transmission system components. Even with the increased introduction of new types of transmission equipment such as FACTS devices, the majority of the system will continue to be composed of conventional equipment and most of that will consist of individual components that have been in service for a number of years. Hence the maintenance of this equipment will be a prime factor in maximizing the return from transmission system assets. In the last decade, several mathematical models have been proposed to aid maintenance scheduling, but very few consider repair after failures or the effect of maintenance on the deterioration process and are, therefore, restricted in application. Sensing the need for a more exact method, Ontario Hydro Technologies developed a mathematical model for the failure, repair and maintenance process which describes the life cycle of a device based on its historical performance. The approach is probabilistic because many of the events involved are random as are the corresponding intervals. It provides a quantitative connection between reliability and maintenance, a missing link in the earlier heuristic approaches. The computer program based on this approach, Asset Management Planner (AMP), can provide valuable input to RCM and other qualitative methodologies used in maintenance planning. It can estimate the remaining lifetime of a device at any stage of its operation and, in its most refined version, is capable of optimizing preventive maintenance so as to minimize the total costs associated with maintenance, repair and replacement.

  20. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  1. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  4. 13 CFR 107.506 - Safeguarding Licensee's assets/Internal controls.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .../Internal controls. 107.506 Section 107.506 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... Safeguarding Licensee's assets/Internal controls. You must adopt a plan to safeguard your assets and monitor... your control procedures....

  5. 29 CFR 2520.103-11 - Assets held for investment purposes.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... include: (i) Any investment asset held by the plan on the last day of the plan year; and (ii) Any investment asset which was purchased at any time during the plan year and was sold at any time before the last day of the plan year, except as provided by paragraphs (b)(2) and (b)(3) of this section....

  6. 29 CFR 2520.103-11 - Assets held for investment purposes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... include: (i) Any investment asset held by the plan on the last day of the plan year; and (ii) Any investment asset which was purchased at any time during the plan year and was sold at any time before the last day of the plan year, except as provided by paragraphs (b)(2) and (b)(3) of this section....

  7. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... responsibilities include decision-making on topics such as long-term capital planning and allocation, the setting... management responsibilities pertaining to regulatory compliance, and those decisions otherwise consistent... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Asset management. 990.270...

  8. 29 CFR 2520.103-11 - Assets held for investment purposes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... include: (i) Any investment asset held by the plan on the last day of the plan year; and (ii) Any investment asset which was purchased at any time during the plan year and was sold at any time before the... required by section 103(b)(3)(D) of the Act and § 2520.103-10(b)(3); (ii) The schedule of loans or...

  9. 12 CFR 701.36 - Federal credit union ownership of fixed assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... assets; (ii) Establishes occupancy, planning, and disposal requirements for acquired and abandoned... office furnishings, office machines, computer hardware and software, automated terminals, and heating...

  10. 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:

  11. Prudent management of utility assets -- Problem or promise?

    SciTech Connect

    Hatch, D.; Serwinowski, M.

    1998-07-01

    As utilities move into a deregulated market, the extent and nature of their asset base, as well as, the manner in which they have managed it, may play a key factor in the form of regulatory recovery. Utilities must face the issue of stranded assets. One form of addressing this issue is using ``EVA'', Economic Value Added as a mechanism to form financial models for prudent asset management. The authors present an approach to this challenging aspect of deregulation. They focus on the following utility assets: buildings/facilities, and excess real physical assets. Primarily focusing on Niagara Mohawk, two or three case studies are used to demonstrate how proactive management and EVA analysis transforms underperforming utility assets. These will be presented in a way that can show benefits for all utility stakeholders such as cost avoidance, load growth, real estate tax savings, stranded asset reductions, environmental gains, corporate image enhancement, and regulatory/governmental gains; over and above possible economic gains. Examples will be given that include the transformation of utility assets into award winning commercial, residential, and industrial developments as well as recreational/park lands and greenways. Similarly, other examples will show the many tangible and intangible benefits of an effective investment recovery and waste stream management program. Various strategies will also be presented that detail how utilities can begin to develop a total comprehensive plan for their asset portfolio. The first step in realizing and maximizing EVA towards a portfolio of assets is a change in corporate policy--one from passive ownership to active prudent management. Service and cost will drive competition resulting from full deregulation. To drive down costs, utilities will need to become more efficient in dealing with their asset base. By embracing an EVA model on an entire asset portfolio, utilities can prepare and excel in the newly shaped marketplace.

  12. ABC's of Asset Building.

    ERIC Educational Resources Information Center

    Assets for Colorado Youth, Denver.

    Developmental assets are a research-based list of 40 essential building blocks of healthy youth development and comprise the relationships, experiences, and values that youth need to grow up caring, confident, and responsible. This kit is a resource designed for elementary schools and organizations working with youth and parents to help them…

  13. Inventory of Assets.

    ERIC Educational Resources Information Center

    Kline, Lanaii

    A computer program that produces three reports based on asset inventory data--i.e. facilities and equipment data--is described. Written in FORTRAN IV (Level G), the program was used on the IBM 360 Model 91 at the University of California at Los Angeles (UCLA). The first report is a listing of data sorted by local, user-assigned identification…

  14. Get Organized around Assets

    ERIC Educational Resources Information Center

    Ferlazzo, Larry

    2012-01-01

    Educators, Ferlazzo claims, often perceive English language learners through a lens of deficits. We would serve these learners better, especially as readers, if we viewed them through a lens focused on assets. The author, who was a community organizer for 19 years before becoming an ESL teacher, relates the process of community organizing--helping…

  15. The Asset Responsibility.

    ERIC Educational Resources Information Center

    Maciha, John C.

    2002-01-01

    Offers suggestions for preventive maintenance of school facilities. Argues that Catholic schools are often allowed to crumble due to the focus on excellence in education, as well as a lack of attention to the physical elements of buildings. Asserts that complete school stewardship includes maintenance of the physical asset. Contains example of a…

  16. From Assets to Investors.

    ERIC Educational Resources Information Center

    Kaye, Beverly; Jordan-Evans, Sharon

    2003-01-01

    A group of global talent leaders met to discuss, benchmark, debate, and collaborate on how to hire and retain talent and determined that organizations would benefit by viewing employees as investors, not just assets. Key factors include challenging and exciting work, career growth and development, good supervisors and coworkers, and fair…

  17. Distributed charging of electrical assets

    DOEpatents

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

    2016-02-16

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

  18. Leasing can add flexibility to asset management.

    PubMed

    Conbeer, G P

    1990-07-01

    Better management of high-technology assets begins with an understanding of a healthcare organization's goals and the equipment it needs to meet them. Under the right conditions, leasing can shift economic and technological risks of equipment obsolescence from healthcare organizations to leasing companies. Steps involved in a leasing decision include reviewing a hospital's equipment acquisition plans; conducting cost-benefit analyses, determining useful and product lives of desired equipment; and watching the market for potential technology changes.

  19. Choosing a Digital Asset Management System That's Right for You

    ERIC Educational Resources Information Center

    Kaplan, Deborah

    2009-01-01

    Planning is necessary in selecting the appropriate digital asset management system for your institution. Key issues one should consider in planning: the objects to be stored, where they come from, and how they will be accessed; the end users; and the needed staffing levels for system maintenance. During the development of the system requirements,…

  20. Technology Refresh: Five Steps to Upgrading Your District's IT Assets

    ERIC Educational Resources Information Center

    Meserve, Susie

    2006-01-01

    While most K-12 technology leaders appreciate that technology refresh--the periodic replacement of an organization's technology--is more complex than shopping for appliances, they do not necessarily have the tools to create a sustainable and comprehensive plan to upgrade their assets. Having a solid tech refresh plan helps ensure that teachers and…

  1. Targeted assets risk analysis.

    PubMed

    Bouwsema, Barry

    2013-01-01

    Risk assessments utilising the consolidated risk assessment process as described by Public Safety Canada and the Centre for Security Science utilise the five threat categories of natural, human accidental, technological, human intentional and chemical, biological, radiological, nuclear or explosive (CBRNE). The categories of human intentional and CBRNE indicate intended actions against specific targets. It is therefore necessary to be able to identify which pieces of critical infrastructure represent the likely targets of individuals with malicious intent. Using the consolidated risk assessment process and the target capabilities list, coupled with the CARVER methodology and a security vulnerability analysis, it is possible to identify these targeted assets and their weaknesses. This process can help emergency managers to identify where resources should be allocated and funding spent. Targeted Assets Risk Analysis (TARA) presents a new opportunity to improve how risk is measured, monitored, managed and minimised through the four phases of emergency management, namely, prevention, preparation, response and recovery. To reduce risk throughout Canada, Defence Research and Development Canada is interested in researching the potential benefits of a comprehensive approach to risk assessment and management. The TARA provides a framework against which potential human intentional threats can be measured and quantified, thereby improving safety for all Canadians.

  2. Targeted assets risk analysis.

    PubMed

    Bouwsema, Barry

    2013-01-01

    Risk assessments utilising the consolidated risk assessment process as described by Public Safety Canada and the Centre for Security Science utilise the five threat categories of natural, human accidental, technological, human intentional and chemical, biological, radiological, nuclear or explosive (CBRNE). The categories of human intentional and CBRNE indicate intended actions against specific targets. It is therefore necessary to be able to identify which pieces of critical infrastructure represent the likely targets of individuals with malicious intent. Using the consolidated risk assessment process and the target capabilities list, coupled with the CARVER methodology and a security vulnerability analysis, it is possible to identify these targeted assets and their weaknesses. This process can help emergency managers to identify where resources should be allocated and funding spent. Targeted Assets Risk Analysis (TARA) presents a new opportunity to improve how risk is measured, monitored, managed and minimised through the four phases of emergency management, namely, prevention, preparation, response and recovery. To reduce risk throughout Canada, Defence Research and Development Canada is interested in researching the potential benefits of a comprehensive approach to risk assessment and management. The TARA provides a framework against which potential human intentional threats can be measured and quantified, thereby improving safety for all Canadians. PMID:23615063

  3. 29 CFR 2520.103-3 - Exemption from certain annual reporting requirements for assets held in a common or collective...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Schedule H (Financial Information) or Schedule I (Financial Information—Small Plan) about the current value... Plan) about the current value of the plan's allocable portion of the underlying assets and...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Information—Small Plan) about the current value of, and net investment gain or loss relating to, the units of...—Small Plan) about the current value of the plan's allocable portion of the underlying assets...

  5. 29 CFR 2520.103-4 - Exemption from certain annual reporting requirements for assets held in an insurance company...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Information—Small Plan) about the current value of, and net investment gain or loss relating to, the units of...—Small Plan) about the current value of the plan's allocable portion of the underlying assets...

  6. 2014 State of Western's Assets

    SciTech Connect

    2014-01-01

    In this report we document the State of Western’s Assets in terms of physical equipment, financial resources, strategic direction, and human capital, both at the organizational and regional levels. We identify the condition of our assets today and share what work we will be doing in these areas in the coming years.

  7. Packaging Software Assets for Reuse

    NASA Astrophysics Data System (ADS)

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

    2010-12-01

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

  8. The Discipline of Asset Allocation.

    ERIC Educational Resources Information Center

    Petzel, Todd E.

    2000-01-01

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

  9. Asset Management Plan: 1998-2003.

    ERIC Educational Resources Information Center

    Jefferson County School District R-1, Denver, CO.

    The Jefferson County School District (Denver, Colorado) presents its final scheduling and funding source information for the 1998-2003 capital improvement program and the status of the 1992-1997 completed capital improvement project costs compared to the budget. Funding data are detailed for each of the district's 182 public schools, special use…

  10. 17 CFR 230.145 - Reclassification of securities, mergers, consolidations and acquisitions of assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., mergers, consolidations and acquisitions of assets. 230.145 Section 230.145 Commodity and Securities... § 230.145 Reclassification of securities, mergers, consolidations and acquisitions of assets.... A statutory merger or consolidation or similar plan or acquisition in which securities of...

  11. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... included in net income, or accumulated other comprehensive income, determinations in the current period... regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization... can furnish full information as to the nature and amount of each regulatory asset included in...

  12. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Net income and net tangible assets tests. 4204.13 Section 4204.13 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS VARIANCES FOR SALE OF ASSETS Variance of the Statutory Requirements §...

  13. Aggressive Asset Management Is Earning Our Schools $125,000 in New Money.

    ERIC Educational Resources Information Center

    Brown, Oliver

    1983-01-01

    Describes the Cambridge (Massachusetts) Public Schools' management of physical assets to generate income. Notes the need for board and superintendent commitment, outlines nine steps for developing plans, and considers 13 potential issues. Lists 21 types of assets and their estimated demand and annual income and potential uses, users, and problems.…

  14. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Net income and net tangible assets tests. 4204.13 Section 4204.13 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS VARIANCES FOR SALE OF ASSETS Variance of the Statutory Requirements §...

  15. DOE Asset Revitalization: Sustainability and Waste Management Aspects - 12120

    SciTech Connect

    Robinson, Sharon M.

    2012-07-01

    In February 2011 Secretary of Energy Steven Chu established a Task Force on Asset Revitalization to facilitate a discussion among the Department of Energy (DOE), communities around DOE sites, non-profits, tribal governments, the private sector, and other stakeholders to identify reuse approaches as environmental cleanup efforts at DOE sites reach completion. The Task Force was charged with exploring opportunities to reuse DOE site assets for beneficial purposes and making recommendations to the Under Secretaries of Energy, Science, and Nuclear Security on the formation of an Asset Revitalization Initiative (ARI). The ARI is a Department-wide effort to advance the beneficial reuse of the DOE's unique and diverse mix of assets including land, facilities, infrastructure, equipment, technologies, natural resources, and a highly skilled workforce. The ARI will encourage collaboration between the public and private sectors in order to achieve energy and environmental goals as well as to stimulate and diversify regional economies. The recommendations of the ARI Task Force are summarized below, focusing on the sustainability and waste management aspects. DOE's ongoing completion of cleanup efforts and modernization efforts is creating opportunities to transition under-used or excess assets to future beneficial use. The FY 2011 DOE ARI Task Force determined that DOE's assets could be reused for beneficial purposes such as clean energy production, industrial manufacturing, recreational and conversation use, and other economic development initiatives. Asset revitalization has the potential to both help achieve DOE's energy and environmental goals and diversify regional economies where the sites are located, including providing the support needed to implement large-scale projects that achieve green sustainability goals. Asset revitalization efforts could be accelerated by effectively incorporating future use plans into environmental management and remediation efforts. (authors)

  16. Space assets for demining assistance

    NASA Astrophysics Data System (ADS)

    Kruijff, Michiel; Eriksson, Daniel; Bouvet, Thomas; Griffiths, Alexander; Craig, Matthew; Sahli, Hichem; González-Rosón, Fernando Valcarce; Willekens, Philippe; Ginati, Amnon

    2013-02-01

    Populations emerging from armed conflicts often remain threatened by landmines and explosive remnants of war. The international mine action community is concerned with the relief of this threat. The Space Assets for Demining Assistance (SADA) undertaking is a set of activities that aim at developing new services to improve the socio-economic impact of mine action activities, primarily focused on the release of land thought to be contaminated, a process described as land release. SADA was originally initiated by the International Astronautical Federation (IAF). It has been implemented under the Integrated Applications Promotion (IAP) program of the European Space Agency (ESA). Land release in mine action is the process whereby the demining community identifies, surveys and prioritizes suspected hazardous areas for more detailed investigation, which eventually results in the clearance of landmines and other explosives, thereby releasing land to the local population. SADA has a broad scope, covering activities, such as planning (risk and impact analysis, prioritization, and resource management), field operations and reporting. SADA services are developed in two phases: feasibility studies followed by demonstration projects. Three parallel feasibility studies have been performed. They aimed at defining an integrated set of space enabled services to support the land release process in mine action, and at analyzing their added value, viability and sustainability. The needs of the mine action sector have been assessed and the potential contribution of space assets has been identified. Support services have been formulated. To test their fieldability, proofs of concept involving mine action end users in various operational field settings have been performed by each of the study teams. The economic viability has also been assessed. Whenever relevant and cost-effective, SADA aims at integrating Earth observation data, GNSS navigation and SatCom technologies with existing

  17. Nexus: Intellectual Capital--The Most Strategic Asset.

    ERIC Educational Resources Information Center

    Kirk, Camille M.

    2000-01-01

    Discusses the importance of a higher education institution's intellectual capital as a strategic asset in long-range planning. Addresses problems of part-time and graduate student instructors in the context of teaching quality as the institution's fundamental mission. Suggests that tenure encourages research, builds institutional strength, and…

  18. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... other forms of capital investments including life insurance policies and retirement plans that are... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance payments under health, accident, or worker's compensation policies; settlements for personal or...

  19. Asset Mapping: A Course Assignment and Community Assessment

    ERIC Educational Resources Information Center

    Crozier, Mary; Melchior, Florence

    2013-01-01

    Asset mapping is a relatively new data collection strategy to identify services, staff capacity, programs, resources, values, and other protective factors in a geographic area that can be juxtaposed to risk factors when initiating community planning. A substance abuse prevention course for undergraduates added an assignment of assessing community…

  20. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  5. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  6. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities....

  7. ISO 55000: Creating an asset management system.

    PubMed

    Bradley, Chris; Main, Kevin

    2015-02-01

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

  8. Nuclear Materials: Reconsidering Wastes and Assets - 13193

    SciTech Connect

    Michalske, T.A.

    2013-07-01

    The nuclear industry, both in the commercial and the government sectors, has generated large quantities of material that span the spectrum of usefulness, from highly valuable ('assets') to worthless ('wastes'). In many cases, the decision parameters are clear. Transuranic waste and high level waste, for example, have no value, and is either in a final disposition path today, or - in the case of high level waste - awaiting a policy decision about final disposition. Other materials, though discardable, have intrinsic scientific or market value that may be hidden by the complexity, hazard, or cost of recovery. An informed decision process should acknowledge the asset value, or lack of value, of the complete inventory of materials, and the structure necessary to implement the range of possible options. It is important that informed decisions are made about the asset value for the variety of nuclear materials available. For example, there is a significant quantity of spent fuel available for recycle (an estimated $4 billion value in the Savannah River Site's (SRS) L area alone); in fact, SRS has already blended down more than 300 metric tons of uranium for commercial reactor use. Over 34 metric tons of surplus plutonium is also on a path to be used as commercial fuel. There are other radiological materials that are routinely handled at the site in large quantities that should be viewed as strategically important and / or commercially viable. In some cases, these materials are irreplaceable domestically, and failure to consider their recovery could jeopardize our technological leadership or national defense. The inventories of nuclear materials at SRS that have been characterized as 'waste' include isotopes of plutonium, uranium, americium, and helium. Although planning has been performed to establish the technical and regulatory bases for their discard and disposal, recovery of these materials is both economically attractive and in the national interest. (authors)

  9. Radiology capital asset management.

    PubMed

    Wagener, G N; Pridlides, A J

    1993-01-01

    Radiology administrators are expected not only to take on the ultimate accountability for meeting the needs and challenges of present day-to-day operations, but also to plan for the future. Computer Aided Facility Management (CAFM), as a tool, enables radiology managers to obtain up-to-date data to manage their services. Using Autocad on a unix-based minicomputer as the graphical base generator and integrating information from a MUMPS-based minicomputer, the CAFM process can define areas to be studied for productivity and life cycle costs. From an analysis of radiology service, management was able to make solid judgement calls for equipment replacement and facility project renovation to effectively manage radiology resources.

  10. Prediction of future asset prices

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  11. Energy Management Plan.

    ERIC Educational Resources Information Center

    Tasmania Dept. of Education, Hobart (Australia). Facilities Services Section.

    This report presents an overview of the energy management plan for Tasmanian schools designed to minimize the costs of all forms of energy usage within these facilities. The policy and objectives of the plan are provided along with details of the plan itself and its current status. Appendices contain an extract from Asset Management Plan for Real…

  12. An Asset Approach to Positive Community Change.

    ERIC Educational Resources Information Center

    Roehlkepartain, Eugene C.

    This booklet discusses the importance of a community-wide approach to asset building, exploring how individuals, organizations, and communities can collaborate to build developmental assets. Principles to guide community asset-building efforts include: strengths versus risks or deficits, relationships versus programs, engagement with youth versus…

  13. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. Community Asset Mapping. Trends and Issues Alert.

    ERIC Educational Resources Information Center

    Kerka, Sandra

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

  1. Applying Statement 34's Capital Asset Requirements.

    ERIC Educational Resources Information Center

    Finden, Randal

    2001-01-01

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

  2. Assets and Educational Achievement: Theory and Evidence

    ERIC Educational Resources Information Center

    Elliott, William; Sherraden, Michael

    2013-01-01

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

  3. Approaches of Improving University Assets Management Efficiency

    ERIC Educational Resources Information Center

    Wang, Jingliang

    2015-01-01

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

  4. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

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

    PubMed

    Reilly, Robert F

    2012-01-01

    degree of marketability; and The degree of variation in the range of value indications. Valuation analysts value health care intangible assets for a number of reasons. In addition to regulatory compliance reasons, these reasons include various transaction, taxation, financing, litigation, accounting, bankruptcy, and planning purposes. The valuation analyst should consider all generally accepted intangible asset valuation approaches, methods, and procedures. Many valuation analysts are more familiar with market approach and income approach valuation methods. However, there are numerous instances when cost approach valuation methods are also applicable to the health care intangible asset valuation. This discussion summarized the analyst's procedures and considerations with regard to the cost approach. The cost approach is often applicable to the valuation of intangible assets in the health care industry. However, the cost approach is only applicable if the valuation analyst (1) appropriately considers all of the cost components and (2) appropriately identifies and quantifies all obsolescence allowances. Regardless of the health care intangible asset or the reason for the valuation, the analyst should be familiar with all generally accepted valuation approaches and methods. And, the valuation analyst should have a clear, convincing, and cogent rationale for (1) accepting each approach and method applied and (2) rejecting each approach and method not applied. That way, the valuation analyst will best achieve the purpose and objective of the health care intangible asset valuation. PMID:23971139

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

    PubMed

    Reilly, Robert F

    2012-01-01

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

  7. Parental Asset Accumulation Trajectories and Children's College Outcomes

    ERIC Educational Resources Information Center

    Loke, Vernon

    2013-01-01

    The effects of parental assets on children's educational outcomes have mainly been explored from the perspective of asset holdings. However, the process of asset accumulation may also have effects. While asset-based policies are predicated on the premise of asset accumulation, little is known about the effects of different asset accumulation…

  8. Early Care and Education in Minnesota: Asset Review and Status Report

    ERIC Educational Resources Information Center

    Chase, Richard; Dillon, Kristin; Valorose, Jennifer

    2008-01-01

    The goals of the early childhood business plan are to explain, inform, and guide public and private stakeholders and policymakers and the general public about the investments and activities required for all children to have opportunities for school success. The business plan presented in this report has two parts, an asset review and an action…

  9. Visual Decision Support Tool For Supporting Asset Management Performance, Risk, And Cost Analysis

    EPA Science Inventory

    Abstract:Managing urban water infrastructures faces the challenge of jointly dealing with assets of diverse types, useful life, cost, ages and condition. Service quality and sustainability require sound long-term planning, well aligned with tactical and operational planning and m...

  10. Retrading, production, and asset market performance

    PubMed Central

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

    2015-01-01

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

  11. Retrading, production, and asset market performance.

    PubMed

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

    2015-11-24

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

  12. Retrading, production, and asset market performance.

    PubMed

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

    2015-11-24

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

  13. Hedging with a correlated asset

    NASA Astrophysics Data System (ADS)

    Windcliff, H.; Wang, J.; Forsyth, P. A.; Vetzal, K. R.

    2007-03-01

    Hedging a contingent claim with an asset which is not perfectly correlated with the underlying asset results in unhedgeable residual risk. Even if the residual risk is considered diversifiable, the option writer is faced with the problem of uncertainty in the estimation of the drift rates of the underlying and the hedging instrument. If the residual risk is not considered diversifiable, then this risk can be priced using an actuarial standard deviation principle in infinitesimal time. In both cases, these models result in the same nonlinear partial differential equation (PDE). A fully implicit, monotone discretization method is developed for solution of this pricing PDE. This method is shown to converge to the viscosity solution. Certain grid conditions are required to guarantee monotonicity. An algorithm is derived which, given an initial grid, inserts a finite number of nodes in the grid to ensure that the monotonicity condition is satisfied. At each timestep, the nonlinear discretized algebraic equations are solved using an iterative algorithm, which is shown to be globally convergent. Monte Carlo hedging examples are given to illustrate the profit and loss distribution at the expiry of the option.

  14. U.S. national response assets for radiological incidents.

    PubMed

    Remick, Alan L; Crapo, John L; Woodruff, Charles R

    2005-11-01

    Defense (DoD). Changes brought about by the events of September 11 also extend to changing federal response policy and planning. Therefore, the Catastrophic Incident Response Annex to the National Response Plan is discussed. DoD also provides specifically designated radiological response capabilities that can be utilized within the guidelines of the National Response Plan. While optimally designed to support military missions, these resources also help provide for a well-equipped set of national assets to temporarily support and augment the local, state, and federal civil agencies that have primary authority and responsibility for domestic disaster assistance. The military's role in domestic emergencies is well defined in military regulations, as well as the national plan. PMID:16217190

  15. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... restrictions in this section, mortgage servicing assets may be included in computing core and tangible capital... section, a sublimit applies to purchased credit card relationships and non mortgage-related serving assets... mortgage-related servicing assets determined in accordance with paragraph (d) of this section. (2)...

  16. On the management and operation of enterprises intangible asset

    NASA Astrophysics Data System (ADS)

    Zhu, Yu; Wang, Hong

    2011-10-01

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

  17. Real options and asset valuation in competitive energy markets

    NASA Astrophysics Data System (ADS)

    Oduntan, Adekunle Richard

    The focus of this work is to develop a robust valuation framework for physical power assets operating in competitive markets such as peaking or mid-merit thermal power plants and baseload power plants. The goal is to develop a modeling framework that can be adapted to different energy assets with different types of operating flexibilities and technical constraints and which can be employed for various purposes such as capital budgeting, business planning, risk management and strategic bidding planning among others. The valuation framework must also be able to capture the reality of power market rules and opportunities, as well as technical constraints of different assets. The modeling framework developed conceptualizes operating flexibilities of power assets as "switching options' whereby the asset operator decides at every decision point whether to switch from one operating mode to another mutually exclusive mode, within the limits of the equipment constraints of the asset. As a current decision to switch operating modes may affect future operating flexibilities of the asset and hence cash flows, a dynamic optimization framework is employed. The developed framework accounts for the uncertain nature of key value drivers by representing them with appropriate stochastic processes. Specifically, the framework developed conceptualizes the operation of a power asset as a multi-stage decision making problem where the operator has to make a decision at every stage to alter operating mode given currently available information about key value drivers. The problem is then solved dynamically by decomposing it into a series of two-stage sub-problems according to Bellman's optimality principle. The solution algorithm employed is the Least Squares Monte Carlo (LSM) method. The developed valuation framework was adapted for a gas-fired thermal power plant, a peaking hydroelectric power plant and a baseload power plant. This work built on previously published real options valuation

  18. Future Assets, Student Talent (FAST)

    NASA Technical Reports Server (NTRS)

    1992-01-01

    Future Assets, Student Talent (FAST) motivates and prepares talented students with disabilities to further their education and achieve High Tech and professional employment. The FAST program is managed by local professionals, business, and industry leaders; it is modeled after High School High Tech project TAKE CHARGE started in Los Angeles in 1983. Through cooperative efforts of Alabama Department of Education, Vocational Rehabilitation, Adult and Children Services, and the President's Committee on Employment of People with Disabilities, north central Alabama was chosen as the second site for a High School High Tech project. In 1986 local business, industry, education, government agencies, and rehabilitation representatives started FAST. The program objectives and goals, results and accomplishments, and survey results are included.

  19. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Asset maintenance. 347.210 Section 347.210 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank...

  20. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  1. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  2. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  3. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  4. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  5. Developmental Assets and the Middle School Counselor

    ERIC Educational Resources Information Center

    Scales, Peter C.

    2005-01-01

    Search Institute has identified 40 Developmental Assets[TM] that are building blocks of healthy development and success for children and adolescents. Young people's experience of most of these developmental assets declines over the middle school years. In this article, research is described showing the prevalence and impact of developmental assets…

  6. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Asset maintenance. 347.210 Section 347.210 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank...

  7. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Asset maintenance. 347.210 Section 347.210 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank...

  8. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Asset maintenance. 347.210 Section 347.210 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank...

  9. 39 CFR 3060.12 - Asset allocation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Asset allocation. 3060.12 Section 3060.12 Postal... COMPETITIVE PRODUCTS ENTERPRISE § 3060.12 Asset allocation. Within 6 months of January 23, 2009, and for each... competitive products enterprise using a method of allocation based on appropriate revenue or cost...

  10. Demonstration and Validation Assets: User Manual Development

    SciTech Connect

    2008-06-30

    This report documents the development of a database-supported user manual for DEMVAL assets in the NSTI area of operations and focuses on providing comprehensive user information on DEMVAL assets serving businesses with national security technology applications in southern New Mexico. The DEMVAL asset program is being developed as part of the NSPP, funded by both Department of Energy (DOE) and NNSA. This report describes the development of a comprehensive user manual system for delivering indexed DEMVAL asset information to be used in marketing and visibility materials and to NSTI clients, prospective clients, stakeholders, and any person or organization seeking it. The data about area DEMVAL asset providers are organized in an SQL database with updateable application structure that optimizes ease of access and customizes search ability for the user.

  11. Asset surveillance system: apparatus and method

    NASA Technical Reports Server (NTRS)

    Bickford, Randall L. (Inventor)

    2007-01-01

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

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

    PubMed

    Luecke, R W; Meeting, D T

    2000-03-01

    FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, provides guidance and establishes accounting standards for the transfer of assets from donors to not-for-profit organizations that may then transfer those same assets to a beneficiary organization. Recipient organizations that accept financial assets from a donor and agree to use those assets on behalf of a specified unaffiliated beneficiary or transfer those assets, the return on investment of those assets, or both to that beneficiary must recognize the assets received from the donor and recognize the assets' fair value as a liability to the beneficiary. The statement describes circumstances in which a transfer of assets to a recipient organization is accounted for as an asset and corresponding liability of the recipient organization, and as an asset and donation revenue by the beneficiary organization because the transfer is irrevocable. PMID:10847917

  13. Launch Vehicle Demonstrator Using Shuttle Assets

    NASA Technical Reports Server (NTRS)

    Threet, Grady E., Jr.; Creech, Dennis M.; Philips, Alan D.; Water, Eric D.

    2011-01-01

    The Marshall Space Flight Center Advanced Concepts Office (ACO) has the leading role for NASA s preliminary conceptual launch vehicle design and performance analysis. Over the past several years the ACO Earth-to-Orbit Team has evaluated thousands of launch vehicle concept variations for a multitude of studies including agency-wide efforts such as the Exploration Systems Architecture Study (ESAS), Constellation, Heavy Lift Launch Vehicle (HLLV), Heavy Lift Propulsion Technology (HLPT), Human Exploration Framework Team (HEFT), and Space Launch System (SLS). NASA plans to continue human space exploration and space station utilization. Launch vehicles used for heavy lift cargo and crew will be needed. One of the current leading concepts for future heavy lift capability is an inline one and a half stage concept using solid rocket boosters (SRB) and based on current Shuttle technology and elements. Potentially, the quickest and most cost-effective path towards an operational vehicle of this configuration is to make use of a demonstrator vehicle fabricated from existing shuttle assets and relying upon the existing STS launch infrastructure. Such a demonstrator would yield valuable proof-of-concept data and would provide a working test platform allowing for validated systems integration. Using shuttle hardware such as existing RS-25D engines and partial MPS, propellant tanks derived from the External Tank (ET) design and tooling, and four-segment SRB s could reduce the associated upfront development costs and schedule when compared to a concept that would rely on new propulsion technology and engine designs. There are potentially several other additional benefits to this demonstrator concept. Since a concept of this type would be based on man-rated flight proven hardware components, this demonstrator has the potential to evolve into the first iteration of heavy lift crew or cargo and serve as a baseline for block upgrades. This vehicle could also serve as a demonstration

  14. 76 FR 69172 - Determination of Governmental Plan Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-08

    ... instrumentalities thereof are generally not permitted to offer cash or deferred arrangements under section 401(k). However, an ITG is permitted to offer a cash or deferred arrangement under section 401(k). For further... a political subdivision), and Brooks v. Chicago Housing Authority, No. 89-C- 9304, 1990 WL 103572...

  15. 23 CFR 450.208 - Coordination of planning process activities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CFR part 500. (e) States may apply asset management principles and techniques in establishing planning... regional intelligent transportation systems (ITS) architectures, as defined in 23 CFR part 940. (g... RESEARCH PLANNING ASSISTANCE AND STANDARDS Statewide Transportation Planning and Programming §...

  16. 23 CFR 450.208 - Coordination of planning process activities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CFR part 500. (e) States may apply asset management principles and techniques in establishing planning... regional intelligent transportation systems (ITS) architectures, as defined in 23 CFR part 940. (g... RESEARCH PLANNING ASSISTANCE AND STANDARDS Statewide Transportation Planning and Programming §...

  17. 23 CFR 450.208 - Coordination of planning process activities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CFR part 500. (e) States may apply asset management principles and techniques in establishing planning... regional intelligent transportation systems (ITS) architectures, as defined in 23 CFR part 940. (g... RESEARCH PLANNING ASSISTANCE AND STANDARDS Statewide Transportation Planning and Programming §...

  18. 23 CFR 450.208 - Coordination of planning process activities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CFR part 500. (e) States may apply asset management principles and techniques in establishing planning... regional intelligent transportation systems (ITS) architectures, as defined in 23 CFR part 940. (g... RESEARCH PLANNING ASSISTANCE AND STANDARDS Statewide Transportation Planning and Programming §...

  19. Integrated Facilities Management and Fixed Asset Accounting.

    ERIC Educational Resources Information Center

    Golz, W. C., Jr.

    1984-01-01

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

  20. Prolong Your Roof's Performance: Roof Asset Management.

    ERIC Educational Resources Information Center

    Teitsma, Jerry

    2001-01-01

    Discusses the roof asset management process for maintaining a roof system's integrity and value in a cost-effective manner. Included is a breakdown of roofing surface characteristics for multiply and single ply roofing systems. (GR)

  1. The Arthroscopic Surgical Skill Evaluation Tool (ASSET)

    PubMed Central

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

    2014-01-01

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

  2. Cost reduction programs for capital asset management.

    PubMed

    Bluemke, D H

    1993-01-01

    Mr. Bluemke argues that healthcare institutions should include capital asset management in their CQI/TQM programs to gain the best cost reduction from those programs. He cites a recent survey of hospital executives that asked which of the potential benefits of capital asset management programs would have the most value for their institutions. Mr. Bluemke believes that cost reduction can be better achieved by hospitals finding more efficient ways of doing business than through government intervention.

  3. ISS Asset Tracking Using SAW RFID Technology

    NASA Technical Reports Server (NTRS)

    Schellhase, Amy; Powers, Annie

    2004-01-01

    A team at the NASA Johnson Space Center (JSC) is undergoing final preparations to test Surface Acoustic Wave (SAW) Radio Frequency Identification (RFID) technology to track assets aboard the International Space Station (ISS). Currently, almost 10,000 U.S. items onboard the ISS are tracked within a database maintained by both the JSC ground teams and crew onboard the ISS. This barcode-based inventory management system has successfully tracked the location of 97% of the items onboard, but its accuracy is dependant on the crew to report hardware movements, taking valuable time away from science and other activities. With the addition of future modules, the volume of inventory to be tracked is expected to increase significantly. The first test of RFID technology on ISS, which will be conducted by the Expedition 16 crew later this year, will evaluate the ability of RFID technology to track consumable items. These consumables, which include office supplies and clothing, are regularly supplied to ISS and can be tagged on the ground. Automation will eliminate line-of-sight auditing requirements, directly saving crew time. This first step in automating an inventory tracking system will pave the way for future uses of RFID for inventory tracking in space. Not only are there immediate benefits for ISS applications, it is a crucial step to ensure efficient logistics support for future vehicles and exploration missions where resupplies are not readily available. Following a successful initial test, the team plans to execute additional tests for new technology, expanded operations concepts, and increased automation.

  4. Early Care and Education in Minnesota Asset Review: Summary and Recommendations

    ERIC Educational Resources Information Center

    Chase, Richard

    2008-01-01

    This summary describes the current status of Minnesota's early childhood care and education system. It is based on a review of several dozen plans and reports produced since 2000, and group discussions and interviews around the state with about 175 early childhood stakeholders. It also provides recommendations for how to improve upon assets and…

  5. Last Mile Asset Monitoring; Low Cost Rapid Deployment Asset Monitoring

    NASA Astrophysics Data System (ADS)

    Zumr, Zdenek

    high levels of harmonic distortion. The excessive loading and harmonic profile can potentially result in damaging heat build-up resulting in asset degradation. In this thesis I present a device and method that monitors pole mounted distribution transformers for overheating, collect and wirelessly upload data and initiate commands to chargers to change output levels from Level 2 to Level 1 or shut down EV charging altogether until the transformer returns into safe operational range.

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

    PubMed

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

    2015-02-01

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

  7. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal...

  8. 12 CFR 28.20 - Maintenance of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Maintenance of assets. 28.20 Section 28.20... ACTIVITIES Federal Branches and Agencies of Foreign Banks § 28.20 Maintenance of assets. (a) General rule. (1... United States funds. (2) If the OCC requires asset maintenance, the amount of assets held by a...

  9. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false FCU ownership of fixed assets. 701.36 Section... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.36 FCU ownership of fixed assets. (a) Investment in Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any...

  10. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false FCU ownership of fixed assets. 701.36 Section... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.36 FCU ownership of fixed assets. (a) Investment in Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any...

  11. 13 CFR 120.546 - Loan asset sales.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Loan asset sales. 120.546 Section....546 Loan asset sales. (a) General. Loan asset sales are governed by § 120.545(b)(4) and by this... consented to SBA's sale of the loan (guaranteed and unguaranteed portions) in an asset sale conducted...

  12. System and Method for Monitoring Distributed Asset Data

    NASA Technical Reports Server (NTRS)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

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

  13. Visual Decision Support Tool for Supporting Asset Management Performance, Risk, and Cost Analysis (WERF Report INFR5R12)

    EPA Science Inventory

    Abstract:Managing urban water infrastructures faces the challenge of jointly dealing with assets of diverse types, useful life, cost, ages and condition. Service quality and sustainability require sound long-term planning, well aligned with tactical and operational planning and m...

  14. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of...

  15. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of...

  16. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of...

  17. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  18. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  1. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  2. Macroeconomic Dynamics of Assets, Leverage and Trust

    NASA Astrophysics Data System (ADS)

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

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

  3. Operational management of offshore energy assets

    NASA Astrophysics Data System (ADS)

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

    2016-02-01

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

  4. Real options and asset valuation in competitive energy markets

    NASA Astrophysics Data System (ADS)

    Oduntan, Adekunle Richard

    The focus of this work is to develop a robust valuation framework for physical power assets operating in competitive markets such as peaking or mid-merit thermal power plants and baseload power plants. The goal is to develop a modeling framework that can be adapted to different energy assets with different types of operating flexibilities and technical constraints and which can be employed for various purposes such as capital budgeting, business planning, risk management and strategic bidding planning among others. The valuation framework must also be able to capture the reality of power market rules and opportunities, as well as technical constraints of different assets. The modeling framework developed conceptualizes operating flexibilities of power assets as "switching options' whereby the asset operator decides at every decision point whether to switch from one operating mode to another mutually exclusive mode, within the limits of the equipment constraints of the asset. As a current decision to switch operating modes may affect future operating flexibilities of the asset and hence cash flows, a dynamic optimization framework is employed. The developed framework accounts for the uncertain nature of key value drivers by representing them with appropriate stochastic processes. Specifically, the framework developed conceptualizes the operation of a power asset as a multi-stage decision making problem where the operator has to make a decision at every stage to alter operating mode given currently available information about key value drivers. The problem is then solved dynamically by decomposing it into a series of two-stage sub-problems according to Bellman's optimality principle. The solution algorithm employed is the Least Squares Monte Carlo (LSM) method. The developed valuation framework was adapted for a gas-fired thermal power plant, a peaking hydroelectric power plant and a baseload power plant. This work built on previously published real options valuation

  5. 78 FR 19579 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

    ...-115699-09. Abstract: These regulations allow a 401(k) plan using the safe harbor provisions of section 401(k)(12) to suspend or reduce nonelective safeharbor contributions due to a business hardship....

  6. Entropy-based financial asset pricing.

    PubMed

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

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

  7. Entropy-Based Financial Asset Pricing

    PubMed Central

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

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

  8. Entropy-based financial asset pricing.

    PubMed

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

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

  9. Three-dimensional GIS approach for management of assets

    NASA Astrophysics Data System (ADS)

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

    2014-02-01

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

  10. Securing energy assets and infrastructure 2007

    SciTech Connect

    2006-06-15

    This report describes in detail the energy industry's challenges and solutions for protecting critical assets including oil and gas infrastructure, transmission grids, power plants, storage, pipelines, and all aspects of strategic industry assets. It includes a special section on cyber-terrorism and protecting control systems. Contents: Section I - Introduction; U.S Energy Trends; Vulnerabilities; Protection Measures. Section II - Sector-wise Vulnerabilities Assessments and Security Measures: Coal, Oil and Petroleum, Natural Gas, Electric Power, Cybersecurity and Control Systems, Key Recommendations; Section III - Critical Infrastructure Protection Efforts: Government Initiatives, Agencies, and Checklists.

  11. Hedging contingent claims on defaultable assets

    NASA Astrophysics Data System (ADS)

    Beumee, Johan G. B.

    2001-02-01

    Following the JLT model (Jarrow, Lando and Turnbull), this paper represents a defaultable asset as a continuous stochastic process plus a Poisson jump modelling the bankruptcy event. It is shown that if the recovery condition is known beforehand, a contingent claim can be hedged by a position in the defaultable asset and a risk-free instrument. In addition, the claim must satisfy a jump-diffusion equation and a risk-neutral representation is obtained using this equation. Examples include the price of a risky zero-coupon bond with a fixed recovery value and the prices of risky Call/Put options on corporate instruments (instrument terminates upon default).

  12. Introducing HEAL: The Health Education Assets Library.

    ERIC Educational Resources Information Center

    Candler, Chris S.; Uijtdehaage, Sebastian H. J.; Dennis, Sharon E.

    2003-01-01

    Describes the development of a new Health Education Assets Library (HEAL), a freely accessible, national library of high-quality digital multimedia to support all levels of health sciences education. HEAL's primary mission is to provide educators with high-quality and free multimedia materials (such as images and videos) to augment health science…

  13. Launch Vehicle Demonstrator Using Shuttle Assets

    NASA Technical Reports Server (NTRS)

    Creech, Dennis M.; Threet, Grady E., Jr.; Waters, Eric D.

    2011-01-01

    Study Objective is to characterize the performance capabilities of an inline, shuttle-derived launch vehicle using two design strategies: the first as an early program demonstrator utilizing high structural margins, maximum shuttle assets, and minimal pad impact, the later having undergone structural optimization, flying operational mission GR&A and serving as a baseline for evolutionary upgrades.

  14. Asset-Based Measurement of Poverty

    ERIC Educational Resources Information Center

    Brandolini, Andrea; Magri, Silvia; Smeeding, Timothy M.

    2010-01-01

    Poverty is generally defined as income or expenditure insufficiency, but the economic condition of a household also depends on its real and financial asset holdings. This paper investigates measures of poverty that rely on indicators of household net worth. We review and assess two main approaches followed in the literature: income-net worth…

  15. Measuring the strategic readiness of intangible assets.

    PubMed

    Kaplan, Robert S; Norton, David P

    2004-02-01

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

  16. Asset Reuse of Images from a Repository

    ERIC Educational Resources Information Center

    Herman, Deirdre

    2014-01-01

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

  17. Asset Building for and by Young People

    ERIC Educational Resources Information Center

    Beverly, Sondra G.

    2013-01-01

    This article summarizes the four preceding articles on youth and saving, identifies policy and program implications, and suggests directions for future scholarship. It is clear that saving is difficult for many people and throughout the life course. Efforts to help young people accumulate assets might encourage saving by parents, encourage saving…

  18. Education Asset Resources for IDA Practitioners

    ERIC Educational Resources Information Center

    Kezar, Adrianna; Frank, Vikki; Lester, Jaime; Yang, Hannah

    2008-01-01

    The education community offers a plethora of resources from which IDA practitioners can draw as they support their clients in asset-specific training. This paper presents an annotated list of internet resources on preparing for college. Most of these resources are for youth aspiring to go to college. The websites are broken down according to the…

  19. Liquid Assets: Increasing Students' Mathematical Capital.

    ERIC Educational Resources Information Center

    Winter, Mary Jean; Carlson, Ronald J.

    2000-01-01

    Describes a laboratory-type activity, liquid assets, used to illustrate, develop, or reinforce central concepts in first-year algebra. These include linear function, slope, intercept, and dependent and independent variables. Presents a group activity for collecting data, transition from group to individual activity in plotting data points, and…

  20. Measuring the strategic readiness of intangible assets.

    PubMed

    Kaplan, Robert S; Norton, David P

    2004-02-01

    Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sense, the challenge is impossible. Intangible assets are unlike financial and physical resources in that their value depends on how well they serve the organizations that own them. But while this prevents an independent valuation of intangible assets, it also points to an altogether different approach for assessing their worth. In this article, the creators of the Balanced Scorecard draw on its tools and framework--in particular, a tool called the strategy map--to present a step-by-step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require. Some managers shy away from measuring intangible assets because they seem so subjective. But by using the systematic approaches set out in this article, companies can now measure what they want, rather than wanting only what they can currently measure. PMID:14971269

  1. An Asset-Based Community Initiative to Reduce Television Viewing in New York State

    PubMed Central

    Baker, Ida R.; Dennison, Barbara A.; Boyer, Penny S.; Sellers, Kathleen F.; Russo, Theresa J.; Sherwood, Nancy A.

    2007-01-01

    Background Childhood obesity is an epidemic. Addressing this problem will require the input of many sectors and change in many behaviors. The “community” must be part of the solution, and the solution must be constructed on existing assets that lend strength to positive environmental change. Objective To catalyze an established asset-based community partnership to support efforts to reduce television viewing time by developing and providing alternative activities as part of a broader, 3-year study to reduce childhood obesity among preschool-aged children in rural, upstate New York. Method Asset mapping was utilized to compile an inventory of individual and community strengths upon which a partnership could be established. Facilitated focus group sessions were conducted to better understand childcare environmental policies and practices, and to guide changes conducive to health and fitness. Planning meetings and targeted outreach brought key stakeholders together for a community-participatory initiative to support positive environmental change. Results The partnership planned and initiated an array of after-school and weekend community activities for preschool-aged children and their families in the weeks preceding, during, and following a designated ‘TV Turn-off’ week in April, 2004 and March, 2005. Conclusion Methods of asset-based community development are an effective way to engage community participation in public health initiatives. PMID:17207848

  2. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., “General Asset Account #1—all 1995 additions in asset class 00.11 for Salt Lake City, Utah facility”) that... the recordkeeping requirements for section 179 property.) The taxpayer's recordkeeping...

  3. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions (such as bankruptcy, consumer protection, predatory lending, privacy, property rights or... additional issuances of asset-backed securities in a master trust or a breach of a pool asset...

  4. 48 CFR 32.304-3 - Asset formula.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Asset formula. 32.304-3... REQUIREMENTS CONTRACT FINANCING Loan Guarantees for Defense Production 32.304-3 Asset formula. (a) Under..., by use of an asset formula, to an amount that does not exceed a specified percentage (90 percent...

  5. 12 CFR 615.5210 - Risk-adjusted assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5210 Risk-adjusted assets. (a... comprises “risk-adjusted assets,” the denominator for computation of the permanent capital ratio. (b... institution must deduct from capital and assets the face amount of the position (dollar-for-dollar...

  6. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other current assets. 32.1350 Section 32.1350... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in...

  7. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other current assets. 32.1350 Section 32.1350... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in...

  8. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other current assets. 32.1350 Section 32.1350... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in...

  9. Multi-asset investment-consumption model with transaction costs

    NASA Astrophysics Data System (ADS)

    Zhao, Xiao-Yan; Nie, Zan-Kan

    2005-09-01

    In this paper, we consider the multi-asset optimal investment-consumption model: a riskless asset and d risky assets. when the initial time is t[greater-or-equal, slanted]0, for a proportional transaction costs and discount factors, we proof that the value function of the model is a unique viscosity solution of a Hamilton-Jacobi-Bellman (HJB) equations.

  10. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Statements of net assets. 210... Statements of net assets. In lieu of the balance sheet otherwise required by § 210.6-04 of this part, persons may substitute a statement of net assets if at least 95 percent of the amount of the person's...

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

    ERIC Educational Resources Information Center

    Zeichick, Alan

    2003-01-01

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

  12. Building Students' Developmental Assets To Promote Health and School Success.

    ERIC Educational Resources Information Center

    Scales, Peter C.

    2000-01-01

    Discusses research identifying and examining specific "developmental assets": positive building blocks that all children and youth need for success. Discusses the role of these assets in health promotion and risk reduction. Outlines specific actions educators can take to build 12 of these developmental assets. Notes the special place of health…

  13. 76 FR 63352 - Office of Foreign Assets Control

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-12

    ... Office of Foreign Assets Control Unblocking of Three Specially Designated Nationals Pursuant to Executive Order 13224 AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Notice. SUMMARY: The Treasury Department's Office of Foreign Assets Control (``OFAC'') is removing the names of three individuals from...

  14. 24 CFR 990.290 - Compliance with asset management requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... asset management requirements. (a) A PHA is considered in compliance with asset management requirements... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Compliance with asset management requirements. 990.290 Section 990.290 Housing and Urban Development Regulations Relating to Housing and...

  15. Adolescent Tobacco Use: The Protective Effects of Developmental Assets.

    ERIC Educational Resources Information Center

    Atkins, Leslie A.; Oman, Roy F.; Vesely, Sara K.; Aspy, Cheryl B.; McLeroy, Kenneth

    2002-01-01

    Surveyed adolescents and their parents regarding the effects of 10 youth developmental assets on adolescent tobacco use. Results highlighted a strong relationship between having any of nine assets and not smoking. Important assets included having adult, parental, and peer role models; family communication; good use of time; religion; effective…

  16. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Present statistical information in tabular or graphical format, if such presentation will aid... account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii... assets or pool asset cash flows. Instruction to Item 1111(b)(14): For most assets, such as credit...

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

    PubMed

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

    2008-11-01

    FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life. PMID:18990844

  18. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... at the calculation date. (3) Projected future taxable income should not include net operating loss... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal to the greater of: (1) The amount of deferred-tax assets that is dependent on future income or...

  19. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2),...

  20. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  1. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  3. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  4. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  5. Specific asset investment in industry and university research

    NASA Astrophysics Data System (ADS)

    Tu, Jing; Yang, Zhonghua

    Industry university research have become more frequent in development activities. Both industry and university will invest specific asset which may cause switching costs. The paper discusses the issue of deciding optimal specific asset rate in the relationship by a game model. Conclusions about the factors which determine the optimal specific asset investments are drawn.

  6. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL...

  7. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Contingent assets and... ACT General Instructions § 367.15 Contingent assets and liabilities. Contingent assets represent a possible source of value to the service company contingent upon the fulfillment of conditions regarded...

  8. Evolutionary complexity for protection of critical assets.

    SciTech Connect

    Battaile, Corbett Chandler; Chandross, Michael Evan

    2005-01-01

    This report summarizes the work performed as part of a one-year LDRD project, 'Evolutionary Complexity for Protection of Critical Assets.' A brief introduction is given to the topics of genetic algorithms and genetic programming, followed by a discussion of relevant results obtained during the project's research, and finally the conclusions drawn from those results. The focus is on using genetic programming to evolve solutions for relatively simple algebraic equations as a prototype application for evolving complexity in computer codes. The results were obtained using the lil-gp genetic program, a C code for evolving solutions to user-defined problems and functions. These results suggest that genetic programs are not well-suited to evolving complexity for critical asset protection because they cannot efficiently evolve solutions to complex problems, and introduce unacceptable performance penalties into solutions for simple ones.

  9. Dynamic asset trees and portfolio analysis

    NASA Astrophysics Data System (ADS)

    Onnela, J.-P.; Chakraborti, A.; Kaski, K.; Kertiész, J.

    2002-12-01

    The minimum spanning tree, based on the concept of ultrametricity, is constructed from the correlation matrix of stock returns and provides a meaningful economic taxonomy of the stock market. In order to study the dynamics of this asset tree we characterise it by its normalised length and by the mean occupation layer, as measured from an appropriately chosen centre called the `central node'. We show how the tree evolves over time, and how it shrinks strongly, in particular, during a stock market crisis. We then demonstrate that the assets of the optimal Markowitz portfolio lie practically at all times on the outskirts of the tree. We also show that the normalised tree length and the investment diversification potential are very strongly correlated.

  10. 75 FR 54226 - Proposed Collection; Comment Request for Notice 98-52 and REG-108639-99

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-03

    ... Internal Revenue Code sections 401(k)(12) and 401(m)(11), as amended by the Small Business Job Protection..., Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m)(Sec. Sec. 1.401(k)-3(d) and 1.401(m)-3(e). DATES: Written comments should...

  11. The flow and asset markets of a nonrenewable resource

    SciTech Connect

    Carr, T.A.

    1988-01-01

    A theoretical model of the flow and asset markets for a nonrenewable resource was constructed. The flow market is the market for the extracted resource. The asset market is represented by the market for reserves of the resource. The flow and asset markets are combined as a simultaneous system to represent the behavior of a nonrenewable resource market. A key feature of this approach is the specification of an explicit and endogenous asset market. Conventional models of nonrenewable resource markets are based on the optimal depletion of the resource over time. These optimal depletion models effectively specify an implicit asset market and assume that the resource market adjusts by changes in extraction. In contrast, the flow-asset specification recognizes a simultaneous adjustment process in the asset market and flow market. The flow-asset framework is modeled in the case of certainty and uncertainty. Comparative statics for both models are derived. Several extensions are developed from the flow-asset framework. First, the price dynamics and stability properties are evaluated from an excess demand price adjustment model. Second, exploration is added to the flow-asset model to allow for the discovery of new reserves. Third, empirical estimates are derived in an application of the flow-asset framework to the domestic oil and natural gas markets.

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

    PubMed Central

    Caginalp, Gunduz; Porter, David; Smith, Vernon

    1998-01-01

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

  13. Helping tomorrow's retirees manage "distribution phase" risks.

    PubMed

    Daniels, Bill

    2004-01-01

    Much of employers' attention has focused on helping employees manage the accumulation of 401(k) plan assets rather than on helping them manage the distribution phase--the period during which employees begin drawing down their 401(k) savings to meet their retirement needs. Assisting employees in managing the distribution phase can play an important role in helping employers meet a range of workforce planning goals and ensuring a maximum return on the retirement dollars that have been invested by both employees and the company. By implementing a properly structured approach to help employees manage the distribution phase, employers can help them maximize the value of their retirement savings at little or no employer cost, thanks to the leverage of the company's group purchasing power and the tax advantages of employer-sponsored plans.

  14. Adding intelligence to mobile asset management in hospitals: the true value of RFID.

    PubMed

    Castro, Linda; Lefebvre, Elisabeth; Lefebvre, Louis A

    2013-10-01

    RFID (Radio Frequency Identification) technology is expected to play a vital role in the healthcare arena, especially in times when cost containments are at the top of the priorities of healthcare management authorities. Medical equipment represents a significant share of yearly healthcare operational costs; hence, ensuring an effective and efficient management of such key assets is critical to promptly and reliably deliver a diversity of clinical services at the patient bedside. Empirical evidence from a phased-out RFID implementation in one European hospital demonstrates that RFID has the potential to transform asset management by improving inventory management, enhancing asset utilization, increasing staff productivity, improving care services, enhancing maintenance compliance, and increasing information visibility. Most importantly, RFID allows the emergence of intelligent asset management processes, which is, undoubtedly, the most important benefit that could be derived from the RFID system. Results show that the added intelligence can be rather basic (auto-status change) or a bit more advanced (personalized automatic triggers). More importantly, adding intelligence improves planning and decision-making processes.

  15. USED NUCLEAR MATERIALS AT SAVANNAH RIVER SITE: ASSET OR WASTE?

    SciTech Connect

    Magoulas, V.

    2013-06-03

    The nuclear industry, both in the commercial and the government sectors, has generated large quantities of material that span the spectrum of usefulness, from highly valuable (“assets”) to worthless (“wastes”). In many cases, the decision parameters are clear. Transuranic waste and high level waste, for example, have no value, and is either in a final disposition path today, or – in the case of high level waste – awaiting a policy decision about final disposition. Other materials, though discardable, have intrinsic scientific or market value that may be hidden by the complexity, hazard, or cost of recovery. An informed decision process should acknowledge the asset value, or lack of value, of the complete inventory of materials, and the structure necessary to implement the range of possible options. It is important that informed decisions are made about the asset value for the variety of nuclear materials available. For example, there is a significant quantity of spent fuel available for recycle (an estimated $4 billion value in the Savannah River Site’s (SRS) L area alone); in fact, SRS has already blended down more than 300 metric tons of uranium for commercial reactor use. Over 34 metric tons of surplus plutonium is also on a path to be used as commercial fuel. There are other radiological materials that are routinely handled at the site in large quantities that should be viewed as strategically important and / or commercially viable. In some cases, these materials are irreplaceable domestically, and failure to consider their recovery could jeopardize our technological leadership or national defense. The inventories of nuclear materials at SRS that have been characterized as “waste” include isotopes of plutonium, uranium, americium, and helium. Although planning has been performed to establish the technical and regulatory bases for their discard and disposal, recovery of these materials is both economically attractive and in the national

  16. RAPID: Collaborative Commanding and Monitoring of Lunar Assets

    NASA Technical Reports Server (NTRS)

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

    2011-01-01

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

  17. Self-consistent asset pricing models

    NASA Astrophysics Data System (ADS)

    Malevergne, Y.; Sornette, D.

    2007-08-01

    We discuss the foundations of factor or regression models in the light of the self-consistency condition that the market portfolio (and more generally the risk factors) is (are) constituted of the assets whose returns it is (they are) supposed to explain. As already reported in several articles, self-consistency implies correlations between the return disturbances. As a consequence, the alphas and betas of the factor model are unobservable. Self-consistency leads to renormalized betas with zero effective alphas, which are observable with standard OLS regressions. When the conditions derived from internal consistency are not met, the model is necessarily incomplete, which means that some sources of risk cannot be replicated (or hedged) by a portfolio of stocks traded on the market, even for infinite economies. Analytical derivations and numerical simulations show that, for arbitrary choices of the proxy which are different from the true market portfolio, a modified linear regression holds with a non-zero value αi at the origin between an asset i's return and the proxy's return. Self-consistency also introduces “orthogonality” and “normality” conditions linking the betas, alphas (as well as the residuals) and the weights of the proxy portfolio. Two diagnostics based on these orthogonality and normality conditions are implemented on a basket of 323 assets which have been components of the S&P500 in the period from January 1990 to February 2005. These two diagnostics show interesting departures from dynamical self-consistency starting about 2 years before the end of the Internet bubble. Assuming that the CAPM holds with the self-consistency condition, the OLS method automatically obeys the resulting orthogonality and normality conditions and therefore provides a simple way to self-consistently assess the parameters of the model by using proxy portfolios made only of the assets which are used in the CAPM regressions. Finally, the factor decomposition with the

  18. Some Divergence Properties of Asset Price Models

    NASA Astrophysics Data System (ADS)

    Stummer, Wolfgang

    2001-12-01

    We consider asset price processes Xt which are weak solutions of one-dimensional stochastic differential equations of the form (equation (2)) Such price models can be interpreted as non-lognormally-distributed generalizations of the geometric Brownian motion. We study properties of the Iα-divergence between the law of the solution Xt and the corresponding drift-less measure (the special case α=1 is the relative entropy). This will be applied to some context in statistical information theory as well as to arbitrage theory and contingent claim valuation. For instance, the seminal option pricing theorems of Black-Scholes and Merton appear as a special case.

  19. Test and Demonstration Assets of New Mexico

    SciTech Connect

    2008-03-31

    This document was developed by the Arrowhead Center of New Mexico State University as part of the National Security Preparedness Project (NSPP), funded by a DOE/NNSA grant. The NSPP has three primary components: business incubation, workforce development, and technology demonstration and validation. The document contains a survey of test and demonstration assets in New Mexico available for external users such as small businesses with security technologies under development. Demonstration and validation of national security technologies created by incubator sources, as well as other sources, are critical phases of technology development. The NSPP will support the utilization of an integrated demonstration and validation environment.

  20. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

  1. Assessing equipment repair and asset management.

    PubMed

    Rhine, K; Fodor, J

    1998-05-01

    As reimbursement continues to decline, healthcare managers are now forced to seek out and establish alternative means for ensuring optimal patient care delivery via maximized equipment uptimes, minimized downtimes, increased productivity and decreased expenses. And, while our benchmarking survey documented manufacturers' service contracts as the "best practice" for repair of equipment in radiation oncology, this method was also identified as the most costly. As a result, serious consideration must be given to alternate methods, irrespective of advantages and disadvantages. As a new industry-wide product, asset management is still another viable method and alternative for consideration with regard to equipment maintenance and repair.

  2. Marine asset security and tracking (MAST) system

    DOEpatents

    Hanson, Gregory Richard; Smith, Stephen Fulton; Moore, Michael Roy; Dobson, Eric Lesley; Blair, Jeffrey Scott; Duncan, Christopher Allen; Lenarduzzi, Roberto

    2008-07-01

    Methods and apparatus are described for marine asset security and tracking (MAST). A method includes transmitting identification data, location data and environmental state sensor data from a radio frequency tag. An apparatus includes a radio frequency tag that transmits identification data, location data and environmental state sensor data. Another method includes transmitting identification data and location data from a radio frequency tag using hybrid spread-spectrum modulation. Another apparatus includes a radio frequency tag that transmits both identification data and location data using hybrid spread-spectrum modulation.

  3. Assessing public policies and assets that affect obesity risk while building new public health partnerships, New Hampshire, 2011.

    PubMed

    Anderson, Ludmila; Foster, Scot; Flynn, Regina; Fitterman, Mindy

    2013-01-01

    The New Hampshire Obesity Prevention Program and the 9 New Hampshire regional planning commissions assessed the state's obesity-related policies and assets by using community measures recommended by the Centers for Disease Control and Prevention. A self-administered questionnaire that focused on policies and assets that promote healthful eating, physical activity, and breast-feeding was sent to 234 municipalities; 59% responded (representing 73% of the state's population). Of the municipalities that responded, 52% had sidewalks, 22% had bicycle lanes, none had nutrition standards, and 4% had a policy supporting breastfeeding. Through collaboration, we gathered baseline information that can be used to set priorities and assess progress over time.

  4. 29 CFR 2509.94-3 - Interpretive bulletin relating to in-kind contributions to employee benefit plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... fiduciaries diversify plan assets so as to minimize the risk of large losses. Accordingly, the fiduciaries of... property was contributed to the plan free of encumbrances and the stated fair market value of the property... and with a view to the need to diversify plan assets when deciding whether to accept...

  5. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... an organization separate and apart from any bank or savings association; and the obligations of the... deferred tax assets. (ii) For purposes of this limitation, all existing temporary differences should be... paid in prior carryback years and from the reversal of existing taxable temporary differences...

  6. 75 FR 64182 - Issuer Review of Assets in Offerings of Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ...-Backed Securities AGENCY: Securities and Exchange Commission. ACTION: Proposed rule. SUMMARY: We are... Wall Street Reform and Consumer Protection Act of 2010 (the ``Act''). First, we are proposing a new...-backed security (``ABS'') to perform a review of the assets underlying the ABS. We also are...

  7. Making decentralised systems viable: a guide to managing decentralised assets and risks.

    PubMed

    Willetts, J; Fane, S; Mitchell, C

    2007-01-01

    Decentralised systems have the potential to provide a viable option for long term sustainable management of household wastewater. Yet, at present, such systems hold an uncertain status and are frequently omitted from consideration. Their potential can only be realised with improved approaches to their management, and improved methods to decision-making in planning of wastewater systems. The aim of this paper is to demonstrate the value of a novel framework to guide the planning of decentralised systems so that asset management and risk management are explicitly considered. The framework was developed through a detailed synthesis of literature and practice in the area of asset management of centralised water and wastewater systems, and risk management in the context of decentralised systems. Key aspects of the framework are attention to socio-economic risks as well as engineering, public health and ecological risks, the central place of communication with multiple stakeholders and establishing a shared asset information system. A case study is used to demonstrate how the framework can guide a different approach and lead to different, more sustainable outcomes, by explicitly considering the needs and perspectives of homeowners, water authorities, relevant government agencies and society as a whole.

  8. Making decentralised systems viable: a guide to managing decentralised assets and risks.

    PubMed

    Willetts, J; Fane, S; Mitchell, C

    2007-01-01

    Decentralised systems have the potential to provide a viable option for long term sustainable management of household wastewater. Yet, at present, such systems hold an uncertain status and are frequently omitted from consideration. Their potential can only be realised with improved approaches to their management, and improved methods to decision-making in planning of wastewater systems. The aim of this paper is to demonstrate the value of a novel framework to guide the planning of decentralised systems so that asset management and risk management are explicitly considered. The framework was developed through a detailed synthesis of literature and practice in the area of asset management of centralised water and wastewater systems, and risk management in the context of decentralised systems. Key aspects of the framework are attention to socio-economic risks as well as engineering, public health and ecological risks, the central place of communication with multiple stakeholders and establishing a shared asset information system. A case study is used to demonstrate how the framework can guide a different approach and lead to different, more sustainable outcomes, by explicitly considering the needs and perspectives of homeowners, water authorities, relevant government agencies and society as a whole. PMID:17881850

  9. Ising model of financial markets with many assets

    NASA Astrophysics Data System (ADS)

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

    2016-11-01

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

  10. A Planned Giving Primer for Rockingham Community College Foundation Board Members.

    ERIC Educational Resources Information Center

    Weinberg, Barry M.

    This document provides an explanation of various ways individuals, groups, and corporations can financially support Rockingham Community College through planned giving, previously known as "deferred giving." Planned giving, which is defined as a deliberate, well-thought-out act of contributing an asset or assets to a charitable organization, has…

  11. Integrated Space Asset Management Database and Modeling

    NASA Technical Reports Server (NTRS)

    MacLeod, Todd; Gagliano, Larry; Percy, Thomas; Mason, Shane

    2015-01-01

    Effective Space Asset Management is one key to addressing the ever-growing issue of space congestion. It is imperative that agencies around the world have access to data regarding the numerous active assets and pieces of space junk currently tracked in orbit around the Earth. At the center of this issues is the effective management of data of many types related to orbiting objects. As the population of tracked objects grows, so too should the data management structure used to catalog technical specifications, orbital information, and metadata related to those populations. Marshall Space Flight Center's Space Asset Management Database (SAM-D) was implemented in order to effectively catalog a broad set of data related to known objects in space by ingesting information from a variety of database and processing that data into useful technical information. Using the universal NORAD number as a unique identifier, the SAM-D processes two-line element data into orbital characteristics and cross-references this technical data with metadata related to functional status, country of ownership, and application category. The SAM-D began as an Excel spreadsheet and was later upgraded to an Access database. While SAM-D performs its task very well, it is limited by its current platform and is not available outside of the local user base. Further, while modeling and simulation can be powerful tools to exploit the information contained in SAM-D, the current system does not allow proper integration options for combining the data with both legacy and new M&S tools. This paper provides a summary of SAM-D development efforts to date and outlines a proposed data management infrastructure that extends SAM-D to support the larger data sets to be generated. A service-oriented architecture model using an information sharing platform named SIMON will allow it to easily expand to incorporate new capabilities, including advanced analytics, M&S tools, fusion techniques and user interface for

  12. Logistics planning for phased programs.

    NASA Technical Reports Server (NTRS)

    Cook, W. H.

    1973-01-01

    It is pointed out that the proper and early integration of logistics planning into the phased program planning process will drastically reduce these logistics costs. Phased project planning is a phased approach to the planning, approval, and conduct of major research and development activity. A progressive build-up of knowledge of all aspects of the program is provided. Elements of logistics are discussed together with aspects of integrated logistics support, logistics program planning, and logistics activities for phased programs. Continuing logistics support can only be assured if there is a comprehensive sequential listing of all logistics activities tied to the program schedule and a real-time inventory of assets.

  13. Determinant of securitization asset pricing in Malaysia

    NASA Astrophysics Data System (ADS)

    Bakri, M. H.; Ali, R.; Ismail, S.; Sufian, F.; Baharom, A. H.

    2014-12-01

    Malaysian firms have been reported involve in Asset Back Securities since 1986s where Cagamas is a pioneer. This research aims to examine the factor influencing primary market spread. Least square method and regression analysis are applied for the study period 2004-2012. The result shows one determinants in internal regression model and three determinants in external regression influence or contribute to the primary market spread and are statistically significant in developing the securitization in Malaysia. It can be concluded that transaction size significantly contribute to the determinant primary market spread in internal regression model while liquidity, transaction size and crisis is significant in both regression model. From five hypotheses, three hypotheses support that the determinants have a relationship with primary market spread.

  14. 29 CFR 4203.4 - Requests for PBGC approval of plan amendments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... withdrawal rules in the plan amendment would operate in the event of a sale of assets by a contributing..., extreme fluctuations in the level of an employer's covered work under the plan, the existence of...

  15. 29 CFR 4203.4 - Requests for PBGC approval of plan amendments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... withdrawal rules in the plan amendment would operate in the event of a sale of assets by a contributing..., extreme fluctuations in the level of an employer's covered work under the plan, the existence of...

  16. 29 CFR 4203.4 - Requests for PBGC approval of plan amendments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... withdrawal rules in the plan amendment would operate in the event of a sale of assets by a contributing..., extreme fluctuations in the level of an employer's covered work under the plan, the existence of...

  17. 29 CFR 4203.4 - Requests for PBGC approval of plan amendments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... withdrawal rules in the plan amendment would operate in the event of a sale of assets by a contributing..., extreme fluctuations in the level of an employer's covered work under the plan, the existence of...

  18. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Contingent assets and liabilities. 367.15 Section 367.15 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... assets and liabilities (including cumulative dividends on preference stock) in its annual report and...

  19. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Contingent assets and liabilities. 367.15 Section 367.15 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... assets and liabilities (including cumulative dividends on preference stock) in its annual report and...

  20. A Model for Resource Allocation Using Operational Knowledge Assets

    ERIC Educational Resources Information Center

    Andreou, Andreas N.; Bontis, Nick

    2007-01-01

    Purpose: The paper seeks to develop a business model that shows the impact of operational knowledge assets on intellectual capital (IC) components and business performance and use the model to show how knowledge assets can be prioritized in driving resource allocation decisions. Design/methodology/approach: Quantitative data were collected from 84…

  1. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  2. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  3. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  4. Meeting the Needs of LGBTQ Youth: A "Relational Assets" Approach

    ERIC Educational Resources Information Center

    Sadowski, Michael; Chow, Stephen; Scanlon, Constance P.

    2009-01-01

    Drawing primarily on three case studies, this article proposes a framework that those concerned about the welfare of lesbian, gay, bisexual, transgender, queer, and questioning (LGBTQ) youth can consider when developing, evaluating, or arguing for more effective programming: a relational assets approach. The relational assets approach merges the…

  5. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Miscellaneous current and... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.174 Miscellaneous current and accrued assets. This account shall include the cost of all other current and accrued...

  6. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Miscellaneous current and... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.174 Miscellaneous current and accrued assets. This account shall include the cost of all other current and accrued...

  7. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Development Bank, Asian Development Bank, Inter-American Development Bank, and the International Bank for... INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an insured... market value of such assets at the time of the original pledge and thereafter as of the last day of...

  8. 75 FR 70966 - Transit Asset Management (TAM) Pilot Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-19

    ... that a significant portion of the nation's public transportation assets are in need of capital... in place for managing the condition of their capital assets in a holistic manner. Effective TAM systems use quality data ] and well-defined objectives as part of a systematic process to...

  9. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Companies Interpretations § 225.132 Acquisition of assets. (a) From time to time questions have arisen as to... the Board's Regulation Y (12 CFR 225.4(c)(3)) generally prohibits a bank holding company or its... any merger “or acquisition of assets other than in the ordinary course of business” without...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other jurisdictional assets-net. 32.1500....1500 Other jurisdictional assets—net. This account shall include the cumulative impact on assets of... account shall be recorded net of any applicable income tax effects and shall be supported by...

  11. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts, motor vehicle leases, trade receivables and student loans, the location of the asset is the... material to the asset type (e.g., school type for student loans). If material, provide information required..., average age and remaining term, average loan-to-value or similar ratio and weighted average...

  12. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts, motor vehicle leases, trade receivables and student loans, the location of the asset is the... material to the asset type (e.g., school type for student loans). If material, provide information required..., average age and remaining term, average loan-to-value or similar ratio and weighted average...

  13. The Developmental Assets and ASCA's National Standards: A Crosswalk Review

    ERIC Educational Resources Information Center

    Stevens, Holly; Wilkerson, Kevin

    2010-01-01

    This article offers a comprehensive literature review of Developmental Assets[TM], defined as the positive building blocks that all children and adolescents need to succeed. The article examines the usefulness of the Developmental Assets for a comprehensive, developmental, and strengths-based school counseling program. A crosswalk comparing the…

  14. An Asset Management System for School Buildings in Quebec

    ERIC Educational Resources Information Center

    Gerbasi, Dino; Marchand, Gilles

    2005-01-01

    Presented here are the major reasons why an asset management system (AMS) is needed, a brief history of their evolution and a description of the initiative undertaken by Quebec to implement such a system. The appendix contains the recommended basic requirements for an asset management system. (Contains 1 figure and 4 footnotes.)

  15. Opting for Assets to Enrich Pre-School Learning

    ERIC Educational Resources Information Center

    Eloff, I.; de Wet, A.

    2009-01-01

    This research entailed an ethnographic study that sought assets and resources to enrich pre-school learning in a community challenged by poverty. The aim of this research was to identify personal and environmental assets that could be used to enrich pre-school learning within this context--instead of focusing on needs and deficiencies. The assets…

  16. 75 FR 39329 - Interagency Guidance on Asset Securitization Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... Office of Thrift Supervision Interagency Guidance on Asset Securitization Activities AGENCY: Office of... collection. Title of Proposal: Interagency Guidance on Asset Securitization Activities. OMB Number: 1550-0104... securitization activities and to ensure that they minimize operational risk in these activities. OTS will...

  17. 12 CFR 28.20 - Maintenance of assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Maintenance of assets. 28.20 Section 28.20 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INTERNATIONAL BANKING ACTIVITIES Federal Branches and Agencies of Foreign Banks § 28.20 Maintenance of assets. (a) General rule....

  18. 31 CFR 223.7 - Investment of capital and assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... WITH THE UNITED STATES § 223.7 Investment of capital and assets. The cash capital and other funds of every such company must be safely invested in accordance with the laws of the State in which it is... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Investment of capital and assets....

  19. Development of Asset Management Decision Support Tools for Power Equipment

    NASA Astrophysics Data System (ADS)

    Okamoto, Tatsuki; Takahashi, Tsuguhiro

    Development of asset management decision support tools become very intensive in order to reduce maintenance cost of power equipment due to the liberalization of power business. This article reviews some aspects of present status of asset management decision support tools development for power equipment based on the papers published in international conferences, domestic conventions, and several journals.

  20. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ... selection of projects funded with Research funds and supplemented by Bus Discretionary funds in support of... practices'' which can be replicated to improve transportation asset management at the nation's rail and bus... listed below will help improve transportation asset management at the rail and bus public...

  1. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Present statistical information in tabular or graphical format, if such presentation will aid... asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate... to Item 1111(b)(14): For most assets, such as credit card accounts, motor vehicle leases,...

  2. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 1 2013-04-01 2013-04-01 false Aggregate retail forex assets... FOREIGN CURRENCY TRANSACTIONS § 5.8 Aggregate retail forex assets. (a) Each retail foreign exchange dealer and futures commission merchant offering or engaging in retail forex transactions shall calculate...

  3. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the taxpayer's trade or business (or for the production of income), for any portion of the basis the... allowable credit or deduction treated as a deduction allowable for depreciation or amortization for purposes... asset accounts—(i) General rules. Assets that are subject to either the general depreciation system...

  4. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Pledge of assets. 347.209 Section 347.209 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an...

  5. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Pledge of assets. 347.209 Section 347.209 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an...

  6. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Pledge of assets. 347.209 Section 347.209 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an...

  7. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Pledge of assets. 347.209 Section 347.209 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an...

  8. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 12 CFR 616.6500 - Investment in leased assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Investment in leased assets. 616.6500 Section 616.6500 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LEASING § 616.6500 Investment in leased assets. An institution may acquire property to be leased that is consistent with current...

  10. The Department of Energy's Emergency Response Support and Logistics Assets

    SciTech Connect

    Robert A. Lambert

    1999-10-01

    The Department of Energy (DOE) possesses deployable mechanical, electrical, logistical, and communications assets for supporting emergency response operations in a field environment. These assets are operated and maintained by Bechtel Nevada personnel at the DOE's Remote Sensing Laboratory located in Las Vegas, Nevada

  11. The Working Poor: From the Economic Margins to Asset Building

    ERIC Educational Resources Information Center

    Hogan, M. Janice; Solheim, Catherine; Wolfgram, Susan; Nkosi, Busisiwe; Rodrigues, Nicola

    2004-01-01

    Data from 25 participants in the Family Assets for Independence in Minnesota (FAIM) project were used to identify factors that enabled these low-income wage-earning families to save money and build assets. FAIM, part of the Individual Development Account movement, is a pilot program for families with incomes [less than or equal to] 200% of poverty…

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

    PubMed

    Reilly, Robert F

    2012-01-01

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

  13. Adolescent Violence: The Protective Effects of Youth Assets

    ERIC Educational Resources Information Center

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

    2004-01-01

    The authors explored adolescent physical fighting and weapon carrying, using in-home interviews with 1,098 middle-high school students and their parents. Logistic regression analyses examined the relationship between youth assets and the risk behaviors while controlling for demographic information. Both demographic factors and assets were…

  14. 77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... section 6038 of the Internal Revenue Code. Need for Correction As published on December 19, 2011, (76 FR... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ69 Reporting of Specified Foreign Financial Assets... Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets....

  15. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  16. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  17. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  18. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  19. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  20. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  1. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  2. 31 CFR 223.7 - Investment of capital and assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Investment of capital and assets. 223... WITH THE UNITED STATES § 223.7 Investment of capital and assets. The cash capital and other funds of... periodically issue instructions for the guidance of companies with respect to investments and other...

  3. 12 CFR 616.6500 - Investment in leased assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Investment in leased assets. 616.6500 Section 616.6500 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LEASING § 616.6500 Investment in leased assets. An institution may acquire property to be leased that is consistent with current...

  4. 12 CFR 616.6500 - Investment in leased assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Investment in leased assets. 616.6500 Section 616.6500 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LEASING § 616.6500 Investment in leased assets. An institution may acquire property to be leased that is consistent with current...

  5. 12 CFR 616.6500 - Investment in leased assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Investment in leased assets. 616.6500 Section 616.6500 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LEASING § 616.6500 Investment in leased assets. An institution may acquire property to be leased that is consistent with current...

  6. 39 CFR 3060.11 - Valuation of assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Valuation of assets. 3060.11 Section 3060.11 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.11 Valuation of assets. For the purposes of 39 U.S.C....

  7. Asset Prices and Trading Volume under Fixed Transactions Costs.

    ERIC Educational Resources Information Center

    Lo, Andrew W.; Mamaysky, Harry; Wang, Jiang

    2004-01-01

    We propose a dynamic equilibrium model of asset prices and trading volume when agents face fixed transactions costs. We show that even small fixed costs can give rise to large "no-trade" regions for each agent's optimal trading policy. The inability to trade more frequently reduces the agents' asset demand and in equilibrium gives rise to a…

  8. Long-Term Association between Developmental Assets and Health Behaviors

    ERIC Educational Resources Information Center

    Bleck, Jennifer; DeBate, Rita

    2016-01-01

    Introduction: Based on internal and external assets, the positive youth development approach aims to increase the capacity among adolescents to overcome challenges as they transition to adulthood. Developmental assets have been found to be positively associated with academic achievement, a variety of health promoting behaviors, and improved…

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

    PubMed

    Reilly, Robert F

    2012-01-01

    There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the intangible asset analysis is an important prerequisite to conducting the valuation, both for the analyst and the health care owner/operator. This is because an intangible asset valuation may not be the type of analysis that the owner/operator really needs. Rather, the owner/operator may really need an economic damages measurement, a license royalty rate analysis, an intercompany transfer price study, a commercialization potential evaluation, or some other type of intangible asset analysis. In addition, a clear definition of the reason for the valuation will allow the analyst to understand if (1) any specific analytical guidelines, procedures, or regulations apply and (2) any specific reporting requirement applies. For example, intangible asset valuations prepared for fair value accounting purposes should meet specific ASC 820 fair value accounting guidance. Intangible asset valuations performed for intercompany transfer price tax purposes should comply with the guidance provided in the Section 482 regulations. Likewise, intangible asset valuations prepared for Section 170 charitable contribution purposes should comply with specific reporting requirements. The individual reasons for the health care intangible asset valuation may influence the standard of value applied, the valuation date selected, the valuation approaches and methods applied, the form and format of valuation report prepared, and even the type of professional employed to perform the valuation. PMID:23971140

  10. Launch Vehicle Demonstrator Using Shuttle Assets

    NASA Technical Reports Server (NTRS)

    Creech, Dennis M.; Threet, Grady E., Jr.; Philips, Alan D.; Waters, Eric D.

    2011-01-01

    The Advanced Concepts Office at NASA's George C. Marshall Space Flight Center undertook a study to define candidate early heavy lift demonstration launch vehicle concepts derived from existing space shuttle assets. The objective was to determine the performance capabilities of these vehicles and characterize potential early demonstration test flights. Given the anticipated budgetary constraints that may affect America's civil space program, and a lapse in U.S. heavy launch capability with the retirement of the space shuttle, an early heavy lift launch vehicle demonstration flight would not only demonstrate capabilities that could be utilized for future space exploration missions, but also serve as a building block for the development of our nation s next heavy lift launch system. An early heavy lift demonstration could be utilized as a test platform, demonstrating capabilities of future space exploration systems such as the Multi Purpose Crew Vehicle. By using existing shuttle assets, including the RS-25D engine inventory, the shuttle equipment manufacturing and tooling base, and the segmented solid rocket booster industry, a demonstrator concept could expedite the design-to-flight schedule while retaining critical human skills and capital. In this study two types of vehicle designs are examined. The first utilizes a high margin/safety factor battleship structural design in order to minimize development time as well as monetary investment. Structural design optimization is performed on the second, as if an operational vehicle. Results indicate low earth orbit payload capability is more than sufficient to support various vehicle and vehicle systems test programs including Multi-Purpose Crew Vehicle articles. Furthermore, a shuttle-derived, hydrogen core vehicle configuration offers performance benefits when trading evolutionary paths to maximum capability.

  11. The New Planned Giving Officer.

    ERIC Educational Resources Information Center

    Jordan, Ronald R.; Quynn, Katelyn L.

    1994-01-01

    A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

  12. 76 FR 74631 - Capital Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-01

    ... assets. \\1\\ 76 FR 35351 (June 17, 2011). \\2\\ The amendments to Regulation Y are codified at 12 CFR 225.8... (Pillar 2) Related to the Implementation of the Basel II Advanced Capital Framework, 73 FR 44620 (July 31... Owners' Loan Act. See 76 FR 22662, 22665 (April 22, 2011). The Board may extend the capital plan...

  13. 26 CFR 1.336-3 - Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... consequences, TR is the applicable tax rate, and B1 is the adjusted basis of Asset 1 and B2 is the adjusted basis of Asset 2): TotADADP = G + L + (TR × (TotADADP−B1−B2)) A1ADADP = TotADADP−A2ADADP A2ADADP =...

  14. Educators' Forum of Asset Champions: A Discussion of Strategies and Needs in Taking the Asset Framework into Schools.

    ERIC Educational Resources Information Center

    Assets for Colorado Youth, Denver.

    Developmental assets are a research-based list of the essential building blocks of healthy youth development and comprise the relationships, experiences, and values that youth need to grow up caring, confident, and responsible. In November, 2001, Assets for Colorado Youth (ACY) convened a group of educators, students, and family advocates from the…

  15. 31 CFR 515.522 - U.S. assets of certain Cuban decedents.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS... deceased, e.g., birth or marriage certificates; (4) A description of the assets involved,...

  16. 31 CFR 515.522 - U.S. assets of certain Cuban decedents.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL REGULATIONS... deceased, e.g., birth or marriage certificates; (4) A description of the assets involved,...

  17. Health assets for adolescents: opinions from a neighbourhood in Spain.

    PubMed

    Pérez-Wilson, Patricia; Hernán, Mariano; Morgan, Antony R; Mena, Angel

    2015-09-01

    This study uses a health asset (HA) framework to explore current perspectives on health, wellbeing and their determinants amongst a group of 15-18-year-old adolescents living in the neighbourhood of Zaidin (Granada, Spain). The study was carried out in Summer 2011 using a qualitative approach. It included 20 semi-structured interviews, 2 focus groups with adolescents and 4 semi-structured interviews with key informants (adults who work with adolescents). Narrative data were analysed by means of content analysis methodology, considering the concept of health, HAs and how they are prioritized as dimensions for the analysis. The concept of health defined by adolescents involves physical, psychological and social dimensions. According to them, health is associated with happiness and quality of life. A range of HAs were identified and classified as internal (belonging to the adolescents) and external or contextual. Internal assets are classified into three types: personal traits (assets of 'being'), behaviour (assets of 'doing') and social resources which contribute to their feeling of health and well-being (assets of 'having'). The latter connects internal and external assets. The classification of HAs ('being', 'doing' and 'having') proposed in this study provides a useful starting framework of thinking about how these assets could be organized to support the development of health promotion programmes. The study highlights the opportunity for public policy to contribute to the improvement of the conditions and local scenarios that improve the possibilities for positive connections at the community level.

  18. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  19. 26 CFR 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... assets; third, intangible assets that are amortizable; and finally, the remaining assets of the foreign...) Effects on Corporation § 1.367(b)-3T Repatriation of foreign corporate assets in certain...

  20. The main pillar: Assessment of space weather observational asset performance supporting nowcasting, forecasting, and research to operations

    PubMed Central

    Posner, A; Hesse, M; St Cyr, O C

    2014-01-01

    Space weather forecasting critically depends upon availability of timely and reliable observational data. It is therefore particularly important to understand how existing and newly planned observational assets perform during periods of severe space weather. Extreme space weather creates challenging conditions under which instrumentation and spacecraft may be impeded or in which parameters reach values that are outside the nominal observational range. This paper analyzes existing and upcoming observational capabilities for forecasting, and discusses how the findings may impact space weather research and its transition to operations. A single limitation to the assessment is lack of information provided to us on radiation monitor performance, which caused us not to fully assess (i.e., not assess short term) radiation storm forecasting. The assessment finds that at least two widely spaced coronagraphs including L4 would provide reliability for Earth-bound CMEs. Furthermore, all magnetic field measurements assessed fully meet requirements. However, with current or even with near term new assets in place, in the worst-case scenario there could be a near-complete lack of key near-real-time solar wind plasma data of severe disturbances heading toward and impacting Earth's magnetosphere. Models that attempt to simulate the effects of these disturbances in near real time or with archival data require solar wind plasma observations as input. Moreover, the study finds that near-future observational assets will be less capable of advancing the understanding of extreme geomagnetic disturbances at Earth, which might make the resulting space weather models unsuitable for transition to operations. Key Points Manuscript assesses current and near-future space weather assets Current assets unreliable for forecasting of severe geomagnetic storms Near-future assets will not improve the situation PMID:26213516

  1. Orchestrated management of heterogeneous sensors incorporating feedback from intelligence assets

    NASA Astrophysics Data System (ADS)

    Sarkale, Yugandhar; Chong, Edwin K. P.

    2015-05-01

    We develop a method for autonomous management of multiple heterogeneous sensors mounted on unmanned aerial vehicles (UAVs) for multitarget tracking. The main contribution of the paper is incorporation of feedback received from intelligence assets (humans) on priorities assigned to specific targets. We formulate the problem as a partially observable Markov decision processes (POMDP) where information received from assets is captured as a penalty on the cost function. The resulting constrained optimization problem is solved using an augmented Lagrangian method. Information obtained from sensors and assets is fused centrally for guiding the UAVs to track these targets.

  2. 29 CFR 2520.104-20 - Limited exemption for certain small welfare plans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... covers fewer than 100 participants at the beginning of the plan year and which meets the requirements of... plan year; (2)(i) For which benefits are paid as needed solely from the general assets of the employer... the plan year and 105 participants at the end of the plan year. Plan benefits are fully insured...

  3. Capitals, assets, and resources: some critical issues.

    PubMed

    Savage, Mike; Warde, Alan; Devine, Fiona

    2005-03-01

    This paper explores the potential of Bourdieu's approach to capital as a way of understanding class dynamics in contemporary capitalism. Recent rethinking of class analysis has sought to move beyond what Rosemary Crompton (1998) calls the 'employment aggregate approach', one which involves categorizing people into class groups according to whether they have certain attributes (e.g. occupations). Instead, recent contributions by Pierre Bourdieu, Erik Wright, Aage Sorensen, and Charles Tilly have concentrated on understanding the mechanisms that produce class inequalities. Concepts such as assets, capitals and resources (CARs) are often used to explain how class inequalities are produced, but there remain ambiguities and differences in how such terms are understood. This paper identifies problems faced both by game theoretical Marxism and by the rational choice approach of Goldthorpe in developing an adequate approach to CARs. It then turns to critically consider how elements of Bourdieu's approach, where his concept of capital is related to those of habitus and field, might overcome these weaknesses. Our rendering of his arguments leads us to conclude that our understanding of CARs might be enriched by considering how capital is distinctive not in terms of distinct relations of exploitation, but through its potential to accumulate and to be converted to other resources. This focus, we suggest, sidesteps otherwise intractable problems in CAR based approaches.

  4. Inverse Statistics and Asset Allocation Efficiency

    NASA Astrophysics Data System (ADS)

    Bolgorian, Meysam

    In this paper using inverse statistics analysis, the effect of investment horizon on the efficiency of portfolio selection is examined. Inverse statistics analysis is a general tool also known as probability distribution of exit time that is used for detecting the distribution of the time in which a stochastic process exits from a zone. This analysis was used in Refs. 1 and 2 for studying the financial returns time series. This distribution provides an optimal investment horizon which determines the most likely horizon for gaining a specific return. Using samples of stocks from Tehran Stock Exchange (TSE) as an emerging market and S&P 500 as a developed market, effect of optimal investment horizon in asset allocation is assessed. It is found that taking into account the optimal investment horizon in TSE leads to more efficiency for large size portfolios while for stocks selected from S&P 500, regardless of portfolio size, this strategy does not only not produce more efficient portfolios, but also longer investment horizons provides more efficiency.

  5. The asset pricing model of musharakah factors

    NASA Astrophysics Data System (ADS)

    Simon, Shahril; Omar, Mohd; Lazam, Norazliani Md

    2015-02-01

    The existing three-factor model developed by Fama and French for conventional investment was formulated based on risk-free rates element in which contradict with Shariah principles. We note that the underlying principles that govern Shariah investment were mutual risk and profit sharing between parties, the assurance of fairness for all and that transactions were based on an underlying asset. In addition, the three-factor model did not exclude stock that was not permissible by Shariah such as financial services based on riba (interest), gambling operator, manufacture or sale of non-halal products or related products and other activities deemed non-permissible according to Shariah. Our approach to construct the factor model for Shariah investment was based on the basic tenets of musharakah in tabulating the factors. We start by noting that Islamic stocks with similar characteristics should have similar returns and risks. This similarity between Islamic stocks was defined by the similarity of musharakah attributes such as business, management, profitability and capital. These attributes define factor exposures (or betas) to factors. The main takeaways were that musharakah attributes we chose had explain stock returns well in cross section and were significant in different market environments. The management factor seemed to be responsible for the general dynamics of the explanatory power.

  6. A Guide for Developing a Business Plan for Charter Schools.

    ERIC Educational Resources Information Center

    Charter Friends National Network, St. Paul, MN.

    This guide may be used by charter school operators in developing a business plan that can be used as a management tool in individual schools and in preparing applications for charters, renewals, and grants and loans. A sound business plan must reflect the school's ideas, assets, and needs clearly and succinctly. Drafting a business plan begins…

  7. 23 CFR 450.208 - Coordination of planning process activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR part 500. (e) States may apply asset management principles and techniques in establishing planning... 23 Highways 1 2010-04-01 2010-04-01 false Coordination of planning process activities. 450.208 Section 450.208 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PLANNING...

  8. The Community College Foundation Today: A. History, Characteristics, and Assets.

    ERIC Educational Resources Information Center

    Angel, Dan; Gares, Dale

    1989-01-01

    Offers a historical perspective on the community college foundation, reviews 1987 research findings concerning foundation assets, lists 10 steps to establishing a foundation, and identifies key factors in organizational success. Describes the revitalization of the Citrus College Foundation. (DMM)

  9. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  13. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    SciTech Connect

    McCabe, Molly J.; Wang, Na

    2012-04-19

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

  15. 78 FR 72018 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... retirement age is used to compute the value of the early retirement benefit and, thus, the total value...

  16. 77 FR 71321 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... retirement age is used to compute the value of the early retirement benefit and, thus, the total value...

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Risk categories-balance sheet assets. 615.5211...—balance sheet assets. Section 615.5210(c) specifies certain balance sheet assets that are not assigned to the risk categories set forth below. All other balance sheet assets are assigned to the...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Risk categories-balance sheet assets. 615.5211...—balance sheet assets. Section 615.5210(c) specifies certain balance sheet assets that are not assigned to the risk categories set forth below. All other balance sheet assets are assigned to the...

  20. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 12 CFR 615.5211 - Risk categories-balance sheet assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Risk categories-balance sheet assets. 615.5211...—balance sheet assets. Section 615.5210(c) specifies certain balance sheet assets that are not assigned to the risk categories set forth below. All other balance sheet assets are assigned to the...

  3. 17 CFR 229.1112 - (Item 1112) Significant obligors of pool assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... obligors of pool assets. 229.1112 Section 229.1112 Commodity and Securities Exchanges SECURITIES AND... (Regulation AB) § 229.1112 (Item 1112) Significant obligors of pool assets. (a) Descriptive information... the pool assets with the obligor. (4) The material terms of the pool assets and the agreements...

  4. 17 CFR 229.1112 - (Item 1112) Significant obligors of pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... obligors of pool assets. 229.1112 Section 229.1112 Commodity and Securities Exchanges SECURITIES AND... (Regulation AB) § 229.1112 (Item 1112) Significant obligors of pool assets. (a) Descriptive information... the pool assets with the obligor. (4) The material terms of the pool assets and the agreements...

  5. 17 CFR 229.1112 - (Item 1112) Significant obligors of pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... obligors of pool assets. 229.1112 Section 229.1112 Commodity and Securities Exchanges SECURITIES AND... (Regulation AB) § 229.1112 (Item 1112) Significant obligors of pool assets. (a) Descriptive information... the pool assets with the obligor. (4) The material terms of the pool assets and the agreements...

  6. 17 CFR 229.1112 - (Item 1112) Significant obligors of pool assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... obligors of pool assets. 229.1112 Section 229.1112 Commodity and Securities Exchanges SECURITIES AND... (Regulation AB) § 229.1112 (Item 1112) Significant obligors of pool assets. (a) Descriptive information... the pool assets with the obligor. (4) The material terms of the pool assets and the agreements...

  7. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  8. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  9. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  10. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  11. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  12. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the purchase price for the purpose of determining allowable historical cost. (9) Net book value. The net book value of an asset is the depreciable basis used for the Medicare program by the asset's last... the present owner in acquiring the asset. (i) All providers—(A) Depreciable assets acquired after...

  13. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the purchase price for the purpose of determining allowable historical cost. (9) Net book value. The net book value of an asset is the depreciable basis used for the Medicare program by the asset's last... by the present owner in acquiring the asset. (i) All providers—(A) Depreciable assets acquired...

  14. Welfare Reform, Saving, and Vehicle Ownership: Do Asset Limits and Vehicle Exemptions Matter?

    ERIC Educational Resources Information Center

    Sullivan, James X.

    2006-01-01

    This paper examines whether AFDC/TANF asset tests affect the asset holdings of low-educated single mothers. Special emphasis is given to vehicle assets that make up a very significant share of total wealth for poor families. Consistent with other recent research, the author finds little evidence that asset limits have an effect on the amount of…

  15. 26 CFR 1.993-2 - Definition of qualified export assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... purposes of this paragraph— (i) The working capital of a DISC is the excess of its current assets over current liabilities. (ii) Current assets are cash and other assets (other than trade receivables) which... satisfaction when due is reasonably expected to require the use of current assets. (iv) Generally...

  16. Illuminating Asset Value through New Seismic Technology

    NASA Astrophysics Data System (ADS)

    Brandsberg-Dahl, S.

    2007-05-01

    The ability to reduce risk and uncertainty across the full life cycle of an asset is directly correlated to creating an accurate subsurface image that enhances our understanding of the geology. This presentation focuses on this objective in areas of complex overburden in deepwater. Marine 3D seismic surveys have been acquired in essentially the same way for the past decade. This configuration of towed streamer acquisition, where the boat acquires data in one azimuth has been very effective in imaging areas in fairly benign geologic settings. As the industry has moved into more complicated geologic settings these surveys no longer meet the imaging objectives for risk reduction in exploration through production. In shallow water, we have seen increasing use of ocean bottom cables to meet this challenge. For deepwater, new breakthroughs in technology were required. This will be highlighted through examples of imaging below large salt bodies in the deep water Gulf of Mexico. GoM - Mad Dog: The Mad Dog field is located approximately 140 miles south of the Louisiana coastline in the southern Green Canyon area in water depths between 4100 feet to 6000 feet. The complex salt canopy overlying a large portion of the field results in generally poor seismic data quality. Advanced processing techniques improved the image, but gaps still remained even after several years of effort. We concluded that wide azimuth acquisition was required to illuminate the field in a new way. Results from the Wide Azimuth Towed Streamer (WATS) survey deployed at Mad Dog demonstrated the anticipated improvement in the subsalt image. GoM - Atlantis Field: An alternative approach to wide azimuth acquisition, ocean bottom seismic (OBS) node technology, was developed and tested. In 2001 deepwater practical experience was limited to a few nodes owned by academic institutions and there were no commercial solutions either available or in development. BP embarked on a program of sea trials designed to both

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

    PubMed

    Choudhury, S

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

  18. 29 CFR 2550.404c-1 - ERISA section 404(c) plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... assets within the meaning of 29 CFR 2510.3-101, the value of each such asset (or the proportion of the... section 404(b) of the Act and 29 CFR 2550.404b-1; (C) Would jeopardize the plan's tax qualified status... is an existing partnership as defined in section 10211(c)(2)(A) of the Revenue Act of 1987...

  19. 29 CFR 2520.104-20 - Limited exemption for certain small welfare plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... covers fewer than 100 participants at the beginning of the plan year and which meets the requirements of... plan year; (2)(i) For which benefits are paid as needed solely from the general assets of the employer... has 75 participants at the beginning of the plan year and 105 participants at the end of the plan...

  20. 29 CFR 2580.412-2 - Plans exempt from the coverage of section 13.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Plans exempt from the coverage of section 13. 2580.412-2... the coverage of section 13. Only completely unfunded plans in which the plan benefits derive solely... assets of a union or of an employer” shall not be deemed to exempt a plan from the coverage of section...

  1. 29 CFR 2580.412-2 - Plans exempt from the coverage of section 13.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Plans exempt from the coverage of section 13. 2580.412-2... the coverage of section 13. Only completely unfunded plans in which the plan benefits derive solely... assets of a union or of an employer” shall not be deemed to exempt a plan from the coverage of section...

  2. 29 CFR 2580.412-2 - Plans exempt from the coverage of section 13.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Plans exempt from the coverage of section 13. 2580.412-2... the coverage of section 13. Only completely unfunded plans in which the plan benefits derive solely... assets of a union or of an employer” shall not be deemed to exempt a plan from the coverage of section...

  3. European Interoperability Assets Register and Quality Framework Implementation.

    PubMed

    Moreno-Conde, Alberto; Thienpont, Geert; Lamote, Inge; Coorevits, Pascal; Parra, Carlos; Kalra, Dipak

    2016-01-01

    Interoperability assets is the term applied to refer to any resource that can support the design, implementation and successful adoption of eHealth services that can exchange data meaningfully. Some examples may include functional requirements, specifications, standards, clinical models and term lists, guidance on how standards may be used concurrently, implementation guides, educational resources, and other resources. Unfortunately, these are largely accessible in ad hoc ways and result in scattered fragments of a solution space that urgently need to be brought together. At present, it is well known that new initiatives and projects will reinvent assets of which they were unaware, while those assets which were potentially of great value are forgotten, not maintained and eventually fall into disuse. This research has defined a quality in use model and assessed the suitability of this quality framework based on the feedback and opinion of a representative sample of potential end users. This quality framework covers the following domains of asset development and adoption: (i) Development process, (ii) Maturity level, (iii) Trustworthiness, (iv) Support & skills, (v) Sustainability, (vi) Semantic interoperability, (vii) Cost & effort of adoption (viii) Maintenance. When participants were requested to evaluate how the overall quality in use framework, 70% would recommend using the register to their colleagues, 70% felt that it could provide relevant benefits for discovering new assets, and 50% responded that it would support their decision making about the recommended asset to adopt or implement in their organisation. Several European projects have expressed interest in using the register, which will now be sustained and promoted by the the European Institute for Innovation through Health Data. PMID:27577473

  4. Energy Organizational Planning

    SciTech Connect

    Gina C. Paradis; James Yockey; Tracey LeBeau

    2009-04-17

    As the Seneca Nation of Indians (SNI) continues to refine and finalize its Strategic Energy Plan, it became necessary to insure that a sustainable organization structure was developed through which the energy program and its initiatives could be nurtured and managed. To that end, SNI undertook a study to thoroughly evaluate the existing organizational structures and assess the requisite changes and/or additions to that framework that would complement the mission of the Strategic Plan. The goal of this study was to analyze, work with staff and leadership and recommend the most effective plan for the development of an organizational framework within which the Seneca could more effectively exercise energy sovereignty – control and manage their natural resource assets – i.e. develop its own energy resources, meet the current and projected energy needs of their community, and “sit at the table” with other regional energy providers to deal with issues on a peer-to-peer basis.

  5. Distributed Smart Grid Asset Control Strategies for Providing Ancillary Services

    SciTech Connect

    Kalsi, Karanjit; Zhang, Wei; Lian, Jianming; Marinovici, Laurentiu D.; Moya, Christian; Dagle, Jeffery E.

    2013-10-30

    With large-scale plans to integrate renewable generation driven mainly by state-level renewable portfolio requirements, more resources will be needed to compensate for the uncertainty and variability associated with intermittent generation resources. Distributed assets can be used to mitigate the concerns associated with renewable energy resources and to keep costs down. Under such conditions, performing primary frequency control using only supply-side resources becomes not only prohibitively expensive but also technically difficult. It is therefore important to explore how a sufficient proportion of the loads could assume a routine role in primary frequency control to maintain the stability of the system at an acceptable cost. The main objective of this project is to develop a novel hierarchical distributed framework for frequency based load control. The framework involves two decision layers. The top decision layer determines the optimal gain for aggregated loads for each load bus. The gains are computed using decentralized robust control methods, and will be broadcast to the corresponding participating loads every control period. The second layer consists of a large number of heterogeneous devices, which switch probabilistically during contingencies so that aggregated power change matches the desired amount according to the most recently received gains. The simulation results show great potential to enable systematic design of demand-side primary frequency control with stability guarantees on the overall power system. The proposed design systematically accounts for the interactions between the total load response and bulk power system frequency dynamics. It also guarantees frequency stability under a wide range of time varying operating conditions. The local device-level load response rules fully respect the device constraints (such as temperature setpoint, compressor time delays of HVACs, or arrival and departure of the deferrable loads), which are crucial for

  6. Integrated Space Asset Management Database and Modeling

    NASA Astrophysics Data System (ADS)

    Gagliano, L.; MacLeod, T.; Mason, S.; Percy, T.; Prescott, J.

    The Space Asset Management Database (SAM-D) was implemented in order to effectively track known objects in space by ingesting information from a variety of databases and performing calculations to determine the expected position of the object at a specified time. While SAM-D performs this task very well, it is limited by technology and is not available outside of the local user base. Modeling and simulation can be powerful tools to exploit the information contained in SAM-D. However, the current system does not allow proper integration options for combining the data with both legacy and new M&S tools. A more capable data management infrastructure would extend SAM-D to support the larger data sets to be generated by the COI. A service-oriented architecture model will allow it to easily expand to incorporate new capabilities, including advanced analytics, M&S tools, fusion techniques and user interface for visualizations. Based on a web-centric approach, the entire COI will be able to access the data and related analytics. In addition, tight control of information sharing policy will increase confidence in the system, which would encourage industry partners to provide commercial data. SIMON is a Government off the Shelf information sharing platform in use throughout DoD and DHS information sharing and situation awareness communities. SIMON providing fine grained control to data owners allowing them to determine exactly how and when their data is shared. SIMON supports a micro-service approach to system development, meaning M&S and analytic services can be easily built or adapted. It is uniquely positioned to fill this need as an information-sharing platform with a proven track record of successful situational awareness system deployments. Combined with the integration of new and legacy M&S tools, a SIMON-based architecture will provide a robust SA environment for the NASA SA COI that can be extended and expanded indefinitely. First Results of Coherent Uplink from a

  7. Integrated Space Asset Management Database and Modeling

    NASA Astrophysics Data System (ADS)

    Gagliano, L.; MacLeod, T.; Mason, S.; Percy, T.; Prescott, J.

    The Space Asset Management Database (SAM-D) was implemented in order to effectively track known objects in space by ingesting information from a variety of databases and performing calculations to determine the expected position of the object at a specified time. While SAM-D performs this task very well, it is limited by technology and is not available outside of the local user base. Modeling and simulation can be powerful tools to exploit the information contained in SAM-D. However, the current system does not allow proper integration options for combining the data with both legacy and new M&S tools. A more capable data management infrastructure would extend SAM-D to support the larger data sets to be generated by the COI. A service-oriented architecture model will allow it to easily expand to incorporate new capabilities, including advanced analytics, M&S tools, fusion techniques and user interface for visualizations. Based on a web-centric approach, the entire COI will be able to access the data and related analytics. In addition, tight control of information sharing policy will increase confidence in the system, which would encourage industry partners to provide commercial data. SIMON is a Government off the Shelf information sharing platform in use throughout DoD and DHS information sharing and situation awareness communities. SIMON providing fine grained control to data owners allowing them to determine exactly how and when their data is shared. SIMON supports a micro-service approach to system development, meaning M&S and analytic services can be easily built or adapted. It is uniquely positioned to fill this need as an information-sharing platform with a proven track record of successful situational awareness system deployments. Combined with the integration of new and legacy M&S tools, a SIMON-based architecture will provide a robust SA environment for the NASA SA COI that can be extended and expanded indefinitely. First Results of Coherent Uplink from a

  8. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... written disclosure indicating that the subsidiary is not a bank or savings association; the subsidiary is... year. Projected future taxable income should include the estimated effect of tax planning...

  9. The CTSA Consortium’s CATCHR (Catalog of Assets for Translational and Clinical Health Research)

    PubMed Central

    Shirey-Rice, Jana; Mapes, Brandy; Basford, Melissa; Moosman, Anneliese; Wehbe, Firas; Harris, Paul; Alcorn, Michael; Allen, David; Arnim, Margaret; Autry, Susan; Briggs, Michael S.; Carnegie, Andrea; Chavis-Keeling, Deborah; De La Pena, Carlos; Dworschak, Doris; Earnest, Julie; Grieb, Terri; Guess, Marilyn; Hafer, Nathaniel; Johnson, Tesheia; Kasper, Amanda; Kopp, Janice; Lockie, Timothy; Lombardo, Vincetta; McHale, Leslie; Minogue, Andrea; Nunnally, Beth; O’Quinn, Deanna; Peck, Kelly; Pemberton, Kieran; Perry, Cheryl; Petrie, Ginny; Pontello, Andria; Posner, Rachel; Rehman, Bushra; Roth, Deborah; Sacksteder, Paulette; Scahill, Samantha; Schieri, Lorri; Simpson, Rosemary; Skinner, Anne; Toussant, Kim; Turner, Alicia; Van der Put, Elaine; Wasser, June; Webb, Chris D.; Williams, Maija; Wiseman, Lori; Yasko, Laurel; Pulley, Jill

    2014-01-01

    The 61 CTSA Consortium sites are home to valuable programs and infrastructure supporting translational science and all are charged with ensuring that such investments translate quickly to improved clinical care. CATCHR (Catalog of Assets for Translational and Clinical Health Research) is the Consortium’s effort to collect and make available information on programs and resources to maximize efficiency and facilitate collaborations. By capturing information on a broad range of assets supporting the entire clinical and translational research spectrum, CATCHR aims to provide the necessary infrastructure and processes to establish and maintain an open-access, searchable database of consortium resources to support multi-site clinical and translational research studies. Data is collected using rigorous, defined methods, with the resulting information made visible through an integrated, searchable web-based tool. Additional easy to use web tools assist resource owners in validating and updating resource information over time. In this article, we discuss the design and scope of the project, data collection methods, current results, and future plans for development and sustainability. With increasing pressure on research programs to avoid redundancy, CATCHR aims to make available information on programs and core facilities to maximize efficient use of resources. PMID:24456567

  10. Real Time Localization of Assets in Hospitals Using Quuppa Indoor Positioning Technology

    NASA Astrophysics Data System (ADS)

    van der Ham, M. F. S.; Zlatanova, S.; Verbree, E.; Voûte, R.

    2016-09-01

    At the most fundamental level, smart buildings deliver useful building services that make occupants productive. Smart asset management in hostipals starts with knowing the whereabouts of medical equipment. This paper investigates the subject of indoor localization of medical equipment in hospitals by defining functional spaces. In order to localize the assets indoors, a localization method is developed that takes into account several factors such as geometrical influences, characteristics of the Quuppa positioning system and obstructions in the indoor environment. For matching the position data to a real world location, several location types are developed by subdividing the floor plan into location clusters. The research has shown that a high-performance level can be achieved for locations that are within the high-resolution range of the receiver. The performance at the smallest subspaces can only be achieved when having a dense distribution of receivers. Test cases that were defined for specific situations in the test-area show successful localization in these subspaces for the majority of the test data.

  11. Assessing needs and assets for building a regional network infrastructure to reduce cancer related health disparities.

    PubMed

    Wells, Kristen J; Lima, Diana S; Meade, Cathy D; Muñoz-Antonia, Teresita; Scarinci, Isabel; McGuire, Allison; Gwede, Clement K; Pledger, W Jack; Partridge, Edward; Lipscomb, Joseph; Matthews, Roland; Matta, Jaime; Flores, Idhaliz; Weiner, Roy; Turner, Timothy; Miele, Lucio; Wiese, Thomas E; Fouad, Mona; Moreno, Carlos S; Lacey, Michelle; Christie, Debra W; Price-Haywood, Eboni G; Quinn, Gwendolyn P; Coppola, Domenico; Sodeke, Stephen O; Green, B Lee; Lichtveld, Maureen Y

    2014-06-01

    Significant cancer health disparities exist in the United States and Puerto Rico. While numerous initiatives have been implemented to reduce cancer disparities, regional coordination of these efforts between institutions is often limited. To address cancer health disparities nation-wide, a series of regional transdisciplinary networks through the Geographic Management Program (GMaP) and the Minority Biospecimen/Biobanking Geographic Management Program (BMaP) were established in six regions across the country. This paper describes the development of the Region 3 GMaP/BMaP network composed of over 100 investigators from nine institutions in five Southeastern states and Puerto Rico to develop a state-of-the-art network for cancer health disparities research and training. We describe a series of partnership activities that led to the formation of the infrastructure for this network, recount the participatory processes utilized to develop and implement a needs and assets assessment and implementation plan, and describe our approach to data collection. Completion, by all nine institutions, of the needs and assets assessment resulted in several beneficial outcomes for Region 3 GMaP/BMaP. This network entails ongoing commitment from the institutions and institutional leaders, continuous participatory and engagement activities, and effective coordination and communication centered on team science goals.

  12. The CTSA Consortium's Catalog of Assets for Translational and Clinical Health Research (CATCHR).

    PubMed

    Shirey-Rice, Jana; Mapes, Brandy; Basford, Melissa; Zufelt, Anneliese; Wehbe, Firas; Harris, Paul; Alcorn, Michael; Allen, David; Arnim, Margaret; Autry, Susan; Briggs, Michael S; Carnegie, Andrea; Chavis-Keeling, Deborah; De La Pena, Carlos; Dworschak, Doris; Earnest, Julie; Grieb, Terri; Guess, Marilyn; Hafer, Nathaniel; Johnson, Tesheia; Kasper, Amanda; Kopp, Janice; Lockie, Timothy; Lombardo, Vincetta; McHale, Leslie; Minogue, Andrea; Nunnally, Beth; O'Quinn, Deanna; Peck, Kelly; Pemberton, Kieran; Perry, Cheryl; Petrie, Ginny; Pontello, Andria; Posner, Rachel; Rehman, Bushra; Roth, Deborah; Sacksteder, Paulette; Scahill, Samantha; Schieri, Lorri; Simpson, Rosemary; Skinner, Anne; Toussant, Kim; Turner, Alicia; Van der Put, Elaine; Wasser, June; Webb, Chris D; Williams, Maija; Wiseman, Lori; Yasko, Laurel; Pulley, Jill

    2014-04-01

    The 61 CTSA Consortium sites are home to valuable programs and infrastructure supporting translational science and all are charged with ensuring that such investments translate quickly to improved clinical care. Catalog of Assets for Translational and Clinical Health Research (CATCHR) is the Consortium's effort to collect and make available information on programs and resources to maximize efficiency and facilitate collaborations. By capturing information on a broad range of assets supporting the entire clinical and translational research spectrum, CATCHR aims to provide the necessary infrastructure and processes to establish and maintain an open-access, searchable database of consortium resources to support multisite clinical and translational research studies. Data are collected using rigorous, defined methods, with the resulting information made visible through an integrated, searchable Web-based tool. Additional easy-to-use Web tools assist resource owners in validating and updating resource information over time. In this paper, we discuss the design and scope of the project, data collection methods, current results, and future plans for development and sustainability. With increasing pressure on research programs to avoid redundancy, CATCHR aims to make available information on programs and core facilities to maximize efficient use of resources.

  13. 12 CFR 615.5200 - Capital planning.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the capital adequacy plan: (1) Capability of management and the board of directors; (2) Quality of operating policies, procedures, and internal controls; (3) Quality and quantity of earnings; (4) Asset quality and the adequacy of the allowance for losses to absorb potential loss within the loan and...

  14. 12 CFR 615.5200 - Capital planning.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the capital adequacy plan: (1) Capability of management and the board of directors; (2) Quality of operating policies, procedures, and internal controls; (3) Quality and quantity of earnings; (4) Asset quality and the adequacy of the allowance for losses to absorb potential loss within the loan and...

  15. 12 CFR 615.5200 - Capital planning.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the capital adequacy plan: (1) Capability of management and the board of directors; (2) Quality of operating policies, procedures, and internal controls; (3) Quality and quantity of earnings; (4) Asset quality and the adequacy of the allowance for losses to absorb potential loss within the loan and...

  16. Youth Individual Development Accounts: Retirement Planning Initiatives

    ERIC Educational Resources Information Center

    Shobe, Marcia A.; Sturm, Stephanie L.

    2007-01-01

    Given the growing interest in a privatized Social Security system and the lack of adequate retirement planning among many people in the United States, many households are often ill prepared for retirement. The outlook for low-income populations is even bleaker because they are often not privy to the same financial education and asset-building…

  17. Scalable autonomous operations of unmanned assets

    NASA Astrophysics Data System (ADS)

    Jung, Sunghun

    Although there have been great theoretical advances in the region of Unmanned Aerial Vehicle (UAV) autonomy, applications of those theories into real world are still hesitated due to unexpected disturbances. Most of UAVs which are currently used are mainly, strictly speaking, Remotely Piloted Vehicles (RPA) since most works related with the flight control, sensor data analysis, and decision makings are done by human operators. To increase the degree of autonomy, many researches are focused on developing Unmanned Autonomous Aerial Vehicle (UAAV) which can takeoff, fly to the interested area by avoiding unexpected obstacles, perform various missions with decision makings, come back to the base station, and land on by itself without any human operators. To improve the performance of UAVs, the accuracies of position and orientation sensors are enhanced by integrating a Unmanned Ground Vehicle (UGV) or a solar compass to a UAV; Position sensor accuracy of a GPS sensor on a UAV is improved by referencing the position of a UGV which is calculated by using three GPS sensors and Weighted Centroid Localization (WCL) method; Orientation sensor accuracy is improved as well by using Three Pixel Theorem (TPT) and integrating a solar compass which composed of nine light sensors to a magnetic compass. Also, improved health management of a UAV is fulfilled by developing a wireless autonomous charging station which uses four pairs of transmitter and receiver magnetic loops with four robotic arms. For the software aspect, I also analyze the error propagation of the proposed mission planning hierarchy to achieve the safest size of the buffer zone. In addition, among seven future research areas regarding UAV, this paper mainly focuses on developing algorithms of path planning, trajectory generation, and cooperative tactics for the operations of multiple UAVs using GA based multiple Traveling Salesman Problem (mTSP) which is solved by dividing into m number of Traveling Salesman

  18. 12 CFR 5.53 - Change in asset composition.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Change in asset composition. 5.53 Section 5.53 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY RULES, POLICIES, AND... the bank undertakes in response to direction from the OCC (e.g., in an enforcement action pursuant...

  19. Active sensor tags for global visibility of asset readiness

    NASA Astrophysics Data System (ADS)

    Burghard, B. J.; Silvers, K. L.; Skorpik, J. R.

    2005-05-01

    The era of wireless communication and discrete, autonomous sensors platforms is upon us. Advances in radio-frequency (RF) technology from simple two-way personal communications to smart, independent, sensor command, and control units has greatly expanded the applications domain. In the past four years, Pacific Northwest National Laboratory (PNNL) scientists and engineers have developed smart sensor tags (health tags) for the Army to monitor environmental conditions of high value assets over their lifetime (10 yrs). These field tested health tags uniquely identify individual assets, record and store data, run diagnostic and prognostic protocols, identify asset performance status (GO, CAUTION, NO-GO), and provide all this information over a wireless RF link to a portable, hand held reader. Leveraging the innovation achieved for health monitoring tags, the next generation active sensor tag has been developed (FlexiTag) providing reduced tag size and manufacturing cost, greater sensor interface capabilities, and a flexible substrate for surface mount conformity. The design has a greatly reduced part count due to the use of newly available, highly integrated RF chip sets. In addition to asset health monitoring, the new tag platform opens up additional application areas such as TTL (tagging, tracking, and locating), real-time machine fault monitoring, and ad-hoc sensor networking. This paper will compare and contrast the FlexiTag to its predecessors and discuss the current application areas it is being applied to.

  20. 26 CFR 1.507-7 - Value of assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... upon the private foundation under chapter 42 with respect to acts or failures to act prior to... TAXES (CONTINUED) Private Foundations § 1.507-7 Value of assets. (a) In general. For purposes of section... private foundation, or (2) The date on which it ceases to be a private foundation. (b) Valuation dates....

  1. 26 CFR 1.507-7 - Value of assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... upon the private foundation under chapter 42 with respect to acts or failures to act prior to...) INCOME TAXES (CONTINUED) Private Foundations § 1.507-7 Value of assets. (a) In general. For purposes of... private foundation, or (2) The date on which it ceases to be a private foundation. (b) Valuation dates....

  2. 26 CFR 1.507-7 - Value of assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... upon the private foundation under chapter 42 with respect to acts or failures to act prior to...) INCOME TAXES (CONTINUED) Private Foundations § 1.507-7 Value of assets. (a) In general. For purposes of... private foundation, or (2) The date on which it ceases to be a private foundation. (b) Valuation dates....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... upon the private foundation under chapter 42 with respect to acts or failures to act prior to... TAXES (CONTINUED) Private Foundations § 1.507-7 Value of assets. (a) In general. For purposes of section... private foundation, or (2) The date on which it ceases to be a private foundation. (b) Valuation dates....

  4. American University Mobilizes to Gain Control Over Its Assets.

    ERIC Educational Resources Information Center

    Millman, Howard

    1997-01-01

    Describes how American University's facility, financial, and information system managers created a comprehensive asset-identification, condition, and valuation database. Discusses assemblage of the team, project design, lessons learned, the use of barcodes to track materials, and the payoff of being able to generate specific numbers for budgeting…

  5. 77 FR 3958 - Mortgage Assets Affected by PACE Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-26

    ... assets affected by Property Assessed Clean Energy (``PACE'') programs and Notice of Intent (``NOI'') to... property assessed clean energy (PACE) programs.'' In response to and compliance with the California... property assessed clean energy (PACE) programs.'' The California District Court further ordered that ``...

  6. 77 FR 70178 - Application for the Transfer of Physical Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-23

    ... URBAN DEVELOPMENT Application for the Transfer of Physical Assets AGENCY: Office of the Chief... below has been submitted to the Office of Management and Budget (OMB) for review, as required by the... information will be used to ensure that HUD multifamily housing properties are not placed in...

  7. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.50... of the acquisition generated sales in or into the U.S. exceeding $50 million (as adjusted) during the acquired person's most recent fiscal year. (b) Where the foreign assets being acquired exceed the...

  8. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.50... of the acquisition generated sales in or into the U.S. exceeding $50 million (as adjusted) during the acquired person's most recent fiscal year. (b) Where the foreign assets being acquired exceed the...

  9. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement obligations. 346.3 Section 346.3 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE...

  10. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement obligations. 346.3 Section 346.3 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE...

  11. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement obligations. 346.3 Section 346.3 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE...

  12. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement obligations. 346.3 Section 346.3 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE...

  13. Latino Communities and Schools: Tapping Assets for Student Success

    ERIC Educational Resources Information Center

    Guerra, Patricia L.; Valverde, Leonard A.

    2008-01-01

    Schools with a large proportion of minority students often experience lack of support from the state and from their parents and communities. Administrators in these schools can build support among parents and community members by identifying and acknowledging the assets students and their parents can bring to school and by redefining the school…

  14. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... family in the form of refunds or rebates under State or local law for property taxes paid on the dwelling... winnings, capital gains, inheritances; (vi) Personal property held as an investment; and (vii) Any...

  15. 7 CFR 3555.152 - Calculation of income and assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... income (including gifts); (iv) Lump sum additions to family assets such as inheritances, capital gains... of any amount determined pursuant to HUD definition of annual income at 24 CFR 5.609(c); (v... as inheritances; capital gains; insurance payments under health, accident, or worker's...

  16. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... family in the form of refunds or rebates under State or local law for property taxes paid on the dwelling... winnings, capital gains, inheritances; (vi) Personal property held as an investment; and (vii) Any...

  17. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... family in the form of refunds or rebates under State or local law for property taxes paid on the dwelling... winnings, capital gains, inheritances; (vi) Personal property held as an investment; and (vii) Any...

  18. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... (including gifts); (6) Lump sum additions to family assets such as inheritances; capital gains; insurance... family in the form of refunds or rebates under State or local law for property taxes paid on the dwelling... winnings, capital gains, inheritances; (vi) Personal property held as an investment; and (vii) Any...

  19. Managing Pressure Vessel Equipment as a Capital Asset.

    ERIC Educational Resources Information Center

    Robinson, Glenn; Trombley, Robert; Shultes, Kenneth

    1999-01-01

    Argues the importance of treating facility pressure equipment as capital assets and discusses three steps in their management process. The following steps are discussed: understanding the condition of all major equipment; altering maintenance practices and procedures; and developing a long-term equipment strategy such as increased monitoring,…

  20. Essays on Market Microstructure, Behavioral Finance, and Asset Management

    ERIC Educational Resources Information Center

    Jochec, Marek

    2009-01-01

    This is a study on various aspects of market microstructure, behavioral finance and asset management. In the first chapter we put the PIN variable (Probability of Information-based trading) to test. The PIN variable has been used extensively in the microstructure literature despite the fact that its construction is based on rather strong…

  1. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... qualifying institutions in the United States or money center countries as defined in § 1.49 of this chapter. (b) For assets held in the United States, a qualifying institution is: (1) A bank or trust company regulated by a United States banking regulator; (2) A broker-dealer registered with the Securities...

  2. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... qualifying institutions in the United States or money center countries as defined in § 1.49 of this chapter. (b) For assets held in the United States, a qualifying institution is: (1) A bank or trust company regulated by a United States banking regulator; (2) A broker-dealer registered with the Securities...

  3. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... qualifying institutions in the United States or money center countries as defined in § 1.49 of this chapter. (b) For assets held in the United States, a qualifying institution is: (1) A bank or trust company regulated by a United States banking regulator; (2) A broker-dealer registered with the Securities...

  4. Asset Inequality and Economic Activity in Artificial Societies

    NASA Astrophysics Data System (ADS)

    Kikuchi, Toshiko

    In this paper, using multi-agent simulations, the effect asset inequality has on an artificial society is analyzed. It is shown that it is possible for a sustainable society to decrease in asset inequality and at the same time increase economic activity. In sustainable societies, the asset inequality increases as the consumption tax rate is raised, and in artificial societies where the tax rate is the same, inequality increases in the society in which agents with even small a surplus undertake unselfish actions. In sustainable societies which employ both income and consumption tax, an increase in asset inequalities leads to an increase economic activity. But, in sustainable societies which levy only the income tax, this result does not necessarily hold. These results show that if economic activity is increased in sustainable societies where the consumption tax rate is raised for the fiscal stability, an inequality expansion is an acceptable consequence. However, the sustainable society with the highest economic activity is realized when only the income tax is levied. In sustainable societies which levy only the income tax, it is possible to decrease inequality while simultaneously increasing economic activity.

  5. Commercial Building Energy Asset Rating Tool User's Guide

    SciTech Connect

    Wang, Na; Makhmalbaf, Atefe; Matsumoto, Steven W.

    2012-05-01

    The U.S. Department of Energy’s Commercial Building Energy Asset Rating Tool is a web-based system that is designed to allow building owners, managers, and operators to more accurately assess the energy performance of their commercial buildings. This document provide a step-by-step instruction on how to use the tool.

  6. Economic Socialization, Saving and Assets in European Young Adults

    ERIC Educational Resources Information Center

    Webley, Paul; Nyhus, Ellen K.

    2013-01-01

    We analyze the role economic socialization plays in the economic behavior and asset accumulation of young adults by parents using data from European young adults and teenagers. We study the role of four distinct strands of economic socialization (providing pocket money, jobs at home, work for others, and parental encouragement) using a Dutch…

  7. 31 CFR 223.7 - Investment of capital and assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Investment of capital and assets. 223.7 Section 223.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING...

  8. 31 CFR 223.9 - Valuation of assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Valuation of assets and liabilities. 223.9 Section 223.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING...

  9. Development of an Asset Map of Medical Education Research Activity

    ERIC Educational Resources Information Center

    Christiaanse, Mary E.; Russell, Eleanor L.; Crandall, Sonia J.; Lambros, Ann; Manuel, Janeen C.; Kirk, Julienne K.

    2008-01-01

    Introduction: Medical education research is gaining recognition as scholarship within academic medical centers. This survey was conducted at a medium-sized academic medical center in the United States. The purpose of the study was to learn faculty interest in research in medical education, so assets could be used to develop educational scholarship…

  10. Fixed assets accounting for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    All fixed assets used by the Project Hanford Management Contract are normally acquired or built using capital funding. Replacement Property Record Units (PRUS) may be expense funded and tracked and capitalized upon installation. A specific Department of Energy capitalization policy is followed.

  11. 77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-22

    ... Monday, December 19, 2011 (76 FR 78594), relating to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR FURTHER INFORMATION CONTACT: Joseph S. Henderson (202) 622... publication of the notice of proposed rulemaking (REG-130302-10), which was the subject of FR Doc....

  12. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other current assets. 32.1350 Section 32.1350 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other...

  13. 47 CFR 32.2680 - Amortizable tangible assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Amortizable tangible assets. 32.2680 Section 32.2680 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  14. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Land and support assets. 32.2110 Section 32.2110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  15. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other jurisdictional assets-net. 32.1500 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  16. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Land and support assets. 32.2110 Section 32.2110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  17. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  18. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... schedule, as part of the supporting workpapers, identifying all cost components related to the asset retirement obligations that are included in the book balances of all accounts reflected in the cost of service computation supporting the proposed rates. However, all cost components related to...

  19. The Space Sector and Civilization of Intangible Assets

    NASA Astrophysics Data System (ADS)

    Hernandez, Daniel

    The value of a company is no longer solely measured according to the value of its assets (stock of raw materials, products being manufactured or finished products, machines and tools, real estate, etc.). Intangible assets are also becoming increasingly important, especially in Western economies which have massively transferred the production of goods to the so-called emerging countries offering lower labor costs. Numerous companies subcontracting their production focus on the study and design of new products and their marketing. As a result, the intangible assets (patents, brands, distribution networks, etc.) represent a growing proportion of the value of companies. Nevertheless, it is not impossible, as we saw several decades ago with Japan, for example, that the "emerging" countries which largely depend on contract production and copies, move more or less quickly to economies including the entire chain from design to production of original products. We will analyze here the importance of intangible assets in the space sector, especially as regards orbital systems (satellites and associated ground facilities). While the space sector remains dominated by states through the orders they generate and the regulations they impose on the space industry, the commercial market continues to develop and, with it, the importance of marketing actions and more generally the development of distinctive brands.

  20. An Overview of Intellectual Property and Intangible Asset Valuation Models

    ERIC Educational Resources Information Center

    Matsuura, Jeffrey H.

    2004-01-01

    This paper reviews the economic models most commonly applied to estimate the value of intellectual property and other forms of intangible assets. It highlights the key strengths and weaknesses of these models. One of the apparent weaknesses of the most commonly used valuation models is the failure to incorporate legal rights into their…

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

    ERIC Educational Resources Information Center

    Scholes, Marcus

    2009-01-01

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

  2. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  3. Asset Attribution Stability and Portfolio Construction: An Educational Example

    ERIC Educational Resources Information Center

    Chong, James T.; Jennings, William P.; Phillips, G. Michael

    2014-01-01

    This paper illustrates how a third statistic from asset pricing models, the R-squared statistic, may have information that can help in portfolio construction. Using a traditional CAPM model in comparison to an 18-factor Arbitrage Pricing Style Model, a portfolio separation test is conducted. Portfolio returns and risk metrics are compared using…

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  6. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

  7. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

  8. Youth Assets and Delayed Coitarche across Developmental Age Groups

    ERIC Educational Resources Information Center

    Aspy, Cheryl B.; Vesely, Sara K.; Tolma, Eleni L.; Oman, Roy F.; Rodine, Sharon; Marshall, LaDonna; Fluhr, Janene

    2010-01-01

    Cross-sectional studies suggest that assets are associated with youth abstinence, but whether these relationships are constant across developmental age groups has not been shown. Data for this study were obtained from two independent datasets collected across a 2-year period using in-person, in-home interviews of youth (52% female; 44% Caucasian,…

  9. Uranium Management - Preservation of a National Asset

    SciTech Connect

    Jackson, J. D.; Stroud, J. C.

    2002-02-27

    The Uranium Management Group (UMG) was established at the Department of Energy's (DOE's) Oak Ridge Operations in 1999 as a mechanism to expedite the de-inventory of surplus uranium from the Fernald Environmental Management Project site. This successful initial venture has broadened into providing uranium material de-inventory and consolidation support to the Hanford site as well as retrieving uranium materials that the Department had previously provided to universities under the loan/lease program. As of December 31, 2001, {approx} 4,300 metric tons of uranium (MTU) have been consolidated into a more cost effective interim storage location at the Portsmouth site near Piketon, OH. The UMG continues to uphold its corporate support mission by promoting the Nuclear Materials Stewardship Initiative (NMSI) and the twenty-five (25) action items of the Integrated Nuclear Materials Management Plan (1). Before additional consolidation efforts may commence to remove excess inventory from Environmental Management closure sites and universities, a Programmatic Environmental Assessment (PEA) must be completed. Two (2) noteworthy efforts currently being pursued involve the investigation of re-use opportunities for surplus uranium materials and the recovery of usable uranium from the shutdown Portsmouth cascade. In summary, the UMG is available as a DOE complex-wide technical resource to promote the responsible management of surplus uranium.

  10. 29 CFR 4041.28 - Closeout of plan.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) Calculating the present value of plan benefits that may be provided in a form other than by purchase of an irrevocable commitment from an insurer (e.g., in selecting the interest rate(s) to be used to value a lump sum... (with assets determined net of other liabilities, including PBGC premiums), the plan administrator...

  11. 29 CFR 4041.28 - Closeout of plan.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Calculating the present value of plan benefits that may be provided in a form other than by purchase of an irrevocable commitment from an insurer (e.g., in selecting the interest rate(s) to be used to value a lump sum... (with assets determined net of other liabilities, including PBGC premiums), the plan administrator...

  12. 12 CFR 952.4 - Targeted Community Lending Plan

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Targeted Community Lending Plan 952.4 Section 952.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK ASSETS AND OFF-BALANCE SHEET ITEMS COMMUNITY INVESTMENT CASH ADVANCE PROGRAMS § 952.4 Targeted Community Lending Plan Each...

  13. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by...

  14. 77 FR 37060 - Critical Infrastructure and Key Resources (CIKR) Asset Protection Technical Assistance Program...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-20

    ... SECURITY Critical Infrastructure and Key Resources (CIKR) Asset Protection Technical Assistance Program... personal information provided. SUPPLEMENTARY INFORMATION: The Critical Infrastructure and Key Resources... Infrastructure and Key Resources (CIKR) Asset Protection Technical Assistance Program (CAPTAP) Survey. OMB...

  15. 77 FR 63763 - Regulatory Capital Rules: Standardized Approach for Risk-Weighted Assets; Market Discipline and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-17

    ... Approach for Risk-Weighted Assets; Market Discipline and Disclosure Requirements; Initial Regulatory..., titled, ``Regulatory Capital Rules: Standardized Approach for Risk-Weighted Assets; Market Discipline and... weaknesses identified over recent years, including by incorporating certain international capital...

  16. 75 FR 47318 - GE Asset Management Incorporated and GE Investment Distributors, Inc.; Notice of Application and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... COMMISSION GE Asset Management Incorporated and GE Investment Distributors, Inc.; Notice of Application and.... Applicants: GE Asset Management Incorporated (``GEAM'') and GE Investment Distributors, Inc. (``GEID....\\3\\ The Commission alleged in the complaint (``Complaint'') that, from 2000 to 2003, four...

  17. Tank Update System: A novel asset mapping approach for verifying and updating lakes using Google Maps

    NASA Astrophysics Data System (ADS)

    Reddy Pulsani, Bhaskar

    2016-06-01

    Mission Kakatiya is one of prestigious programs of Telangana state government under which restoration of tank across ten districts is being implemented. As part of the program, government plans to restore about 9,000 lakes. Therefore, to have a comprehensive list of lakes existing in Telangana state, Samagra Tank Survey was carried out. Data collected in this survey contained about 45,000 tanks. Since the mode of collection of data was not in a standard format and was made using excel, a web interface was created to fill the gaps and to standardise the data. A new approach for spatially identifying the lakes through Google maps was successfully implemented by developing a web interface. This approach is less common since it implements the nature of asset mapping for the lakes of Telangana state and shows the advantages of using online mapping applications such as Google maps in identifying and cross checking already existing lakes on it.

  18. Using automated planning for sensorweb response

    NASA Technical Reports Server (NTRS)

    Chien, Steve; Davies, Ashley; Tran, Daniel; Cichy, Benjamin; Rabideau, Gregg; Castano, Rebecca; Sherwood, Rob; Jones, Jeremy; Grosvenor, Sandy; Mandl, Dan; Frye, Stuart; Shulman, Seth; Ungar, Stephen; Brakke, Thomas; Descloitres, Jacques; Justice, Chris; Sohlberg, Rob; Wright, Rob; Flynn, Luke; Harris, Andy; Brakenridge, Robert; Cacquard, Sebastien; Nghiem, Son; Greeley, Ronald; Doggett, Thomas

    2004-01-01

    This paper describes efforts to link these science event detection systems with an automated response system to retarget remote sensing assets to observe these important but transient science events. Of course, automated mission planning is a key element of the overall tracking and response system. We describe the current prototype system which utilizes the Earth Observing One spacecraft, MODIS flying on Terra and Aqua, QuickSCAT, GOES, and AVHRR platforms as well as future plans for expansion.

  19. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) The requirements of section 408(b)(5) of the Act are met. 1 1 The Department notes that, because... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances... in the conduct of an enterprise of a like character and with like aims, taking into account...

  20. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) The requirements of section 408(b)(5) of the Act are met. 1 1 The Department notes that, because... any such assets are plan assets) with the care, skill, prudence and diligence under the circumstances... in the conduct of an enterprise of a like character and with like aims, taking into account...