Science.gov

Sample records for 401k plan asset

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

    PubMed

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

    1999-01-01

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

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

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

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

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

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

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

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

    PubMed

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

    2008-12-01

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

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

    PubMed

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

    2012-12-01

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

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

    PubMed

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

    2011-12-01

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

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

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-07-01

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

  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, 2013 CFR

    2013-04-01

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

  11. 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.

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

    PubMed

    Copeland, Craig

    2009-03-01

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

  13. 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…

  14. 75 FR 15492 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

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

  15. 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...

  16. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 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.

  18. 78 FR 40832 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

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

  19. 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

  20. 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.

  1. 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

  2. 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....

  3. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. Liquidity-related plan asset issues.

    PubMed

    Murphy, B B; Johnson, M K; Zorn, W P

    2000-12-01

    By about 2025, most baby boomers will have retired, which will put a tremendous strain on public sector pension plans. Many will experience negative cash flows, and liquidity will be an increasing concern. Asset/liability studies can help measure the effect of this risk on system funding and contribution requirements, resulting in more informed asset allocation choices and benefit policies.

  5. Asset management planning and RCM

    SciTech Connect

    Anders, G.J.; Endrenyi, J.; Vainberg, M.

    1996-08-01

    Electric power utilities have always employed preventive maintenance programs to keep their equipment in good working condition for as long as economic. At this time when system extensions are heavily constrained and the purchase of new and better equipment may not be feasible either, the role of preventive maintenance is particularly significant. Thus, a good preventive maintenance program has become an important part of what is often called asset management The purpose of preventive maintenance is to extend equipment lifetime, or at least the mean time to the next break-down. Clearly, too little maintenance may have very costly consequences. On the other hand, preventive maintenance has a price, too, and it may not be economical to do it too frequently. In a cost-effective scheme, the two expenditures must be balanced. In the past, achieving this balance has often been a trial and error process. Now there is an analytical tool to help determine the best maintenance policies.

  6. Marketing Plan for Demonstration and Validation Assets

    SciTech Connect

    None, None

    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.

  7. 78 FR 66778 - Withdrawal of Notice of Proposed Exemption Involving the Studley, Inc. Section 401(k) Profit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-06

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

  8. 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)

  9. 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....

  10. 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

    ...; 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 the... Plan Asset Transactions Determined by In-House Asset Managers (PTE 96-23) permits various parties...

  11. 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.

  12. Asset - An application in mission automation for science planning

    NASA Technical Reports Server (NTRS)

    Finnerty, D. F.; Martin, J.; Doms, P. E.

    1987-01-01

    Recent advances in computer technology were used to great advantage in planning science observation sequences for the Voyager 2 encounter with Uranus in 1986. Despite a loss of experienced personnel, a challenging schedule, workforce limitations, and the complex nature of the Uranus encounter itself, the resultant science observation timelines were the most highly optimized of the five Voyager encounters with the outer planets. In part, this was due to the development of a microcomputer-based system, called ASSET (Automated Science Sequence Encounter Timelines generator), which was used to design those science observation timelines. This paper details the development of that system. ASSET demonstrates several features essential to the design of the first expert systems for science planning which will be applied for future missions.

  13. 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

    ... 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. (a) In general—(1) Scope of the regulations. Sections 401(a)(12) and 414(l) apply only to plans to...

  14. 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

    ... 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. (a) In general—(1) Scope of the regulations. Sections 401(a)(12) and 414(l) apply only to plans to...

  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

    ... 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. (a) In general—(1) Scope of the regulations. Sections 401(a)(12) and 414(l) apply only to plans to...

  16. 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

    ... 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. (a) In general—(1) Scope of the regulations. Sections 401(a)(12) and 414(l) apply only to plans to...

  17. 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

  18. 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.

  19. 76 FR 18255 - Amendment to Prohibited Transaction Exemption (PTE) 96-23 for Plan Asset Transactions Determined...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... for Plan Asset Transactions Determined by In-House Asset Managers Agency: Employee Benefits Security... managed by in-house asset managers (INHAMs), provided the conditions of the exemption are met. The... Asset Transactions Determined by In-House Asset Managers to OMB for review and clearance at the time...

  20. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 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.

  6. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Valuation date—(1) In general. The determination of the funding target, target normal cost, and value of...—(1) In general—(i) General use of fair market value. Except as otherwise provided in this paragraph (c), the value of plan assets for purposes of section 430 is equal to the fair market value of...

  8. 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

    ... trusts or annuity contracts, or (v) Separate accounting is maintained for purposes of cost allocation but... trust with separate accounting with respect to each plan. (2) Merger or consolidation. The terms “merger... paragraph numbers in section 4044(a). (8) Separate accounting of assets. The term “separate accounting...

  9. 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.

  10. 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…

  11. 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

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... selected, or the expected retirement age, if the annuity starting date is not known on the valuation...

  12. 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

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... expected retirement age, if the annuity starting date is not known on the valuation date. Sections...

  13. 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

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... the annuity starting date, if a retirement date has been selected, or the expected retirement age,...

  14. 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

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... age, if the annuity starting date is not known on the valuation date. Sections 4044.55 through...

  15. 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

  16. 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.

  17. An Optimization-based Multi-level Asset Allocation Model for Collaborative Planning

    DTIC Science & Technology

    2011-06-01

    Collaborative Planning” Modeling and Simulation Experimentation, Metrics, and Analysis Collaboration, Shared Awareness, and Decision Making...modules that focused on the Future Operations (FOPS) cell’s planning activities and Current Operations’ (COPS) Risk Analysis . The FOPS Planning Module...planners would indeed be achievable to a specified degree of accuracy. Current Operations (COPS) Risk Analysis module was also implemented to assist COPS

  18. 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)

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

    PubMed

    Park, Youngkyun

    2009-05-01

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

  20. 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…

  1. 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...

  2. 75 FR 64909 - Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

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

  3. 29 CFR 2520.102-3 - Contents of summary plan description.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... pension or welfare plan, e.g. pension plans—defined benefit, defined contribution, 401(k), cash balance... separate document. (k) In the case of an employee pension benefit plan, a statement describing any joint...) and (k) of this section. In addition to other required information, plans must include a summary...

  4. 29 CFR 2520.102-3 - Contents of summary plan description.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... pension or welfare plan, e.g. pension plans—defined benefit, defined contribution, 401(k), cash balance... separate document. (k) In the case of an employee pension benefit plan, a statement describing any joint...) and (k) of this section. In addition to other required information, plans must include a summary...

  5. 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…

  6. Incorporating Private Sector Ideas into Military Retirement Reform: A Cash Balance Plan Approach

    DTIC Science & Technology

    2014-06-01

    Contributions ..........................................................40 d. Roth Availability...time, effort, and insights that guided me through this process. Lastly, I would like to thank Mason for her patience during the many hours of research...America, 2013) d. Roth Availability Plan sponsors continue to add Roth 401(k) options to their plans. According to the PSCA (2013), 53.8 percent of

  7. 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…

  8. 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....

  9. 75 FR 33642 - Proposed Amendment to Prohibited Transaction Exemption (PTE) 96-23 for Plan Asset Transactions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-14

    ... Reorganization Plan No. 4 of 1978, 5 U.S.C. App. at 214 (2000 ed.), generally transferred the authority of the... data from the Bureau of Labor Statistics, the Department assumes an hourly wage rate of $107 for 2010... the National Occupational Employment Survey (May 2008, Bureau of Labor Statistics) and the...

  10. 75 FR 38837 - Amendment to Prohibited Transaction Exemption (PTE) 84-14 for Plan Asset Transactions Determined...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ... fair market value of employer real property and employer securities held by investment funds of the... action taken or planned by another agency; (3) materially altering the budgetary impacts of entitlement... assess the impact of collection requirements on respondents. The Department requested public comments...

  11. 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

  12. Protecting your assets from lawsuits and claims.

    PubMed

    Mintz, R J

    1995-08-01

    Asset protection is an essential component of any prudent financial plan. In today's dangerous business climate, a lifetime of successful accomplishments can be obliterated by a single unexpected event. The objective of asset protection is to insure a level of certainty and security as one make his way through the hazards of everyday life.

  13. 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…

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

    PubMed

    Copeland, C; VanDerhei, J

    2000-07-01

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

  15. 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....

  16. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Deferred-tax assets. 615.5209 Section 615.5209... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets....

  17. New Trends in Facility Asset Management.

    ERIC Educational Resources Information Center

    Adams, Matt

    2000-01-01

    Explains new, positive trends in facility asset management that encompasses greater acceptance and involvement of facility managers in the financial planning process, greater awareness of the need for maintenance, and facility administrators taking a greater role with business officers. The new climate for alternative renewal financing proposals…

  18. Solar Asset Management Software

    SciTech Connect

    Iverson, Aaron; Zviagin, George

    2016-09-30

    Ra Power Management (RPM) has developed a cloud based software platform that manages the financial and operational functions of third party financed solar projects throughout their lifecycle. RPM’s software streamlines and automates the sales, financing, and management of a portfolio of solar assets. The software helps solar developers automate the most difficult aspects of asset management, leading to increased transparency, efficiency, and reduction in human error. More importantly, our platform will help developers save money by improving their operating margins.

  19. Implementation of Total Asset Management at the University of Tasmania.

    ERIC Educational Resources Information Center

    Smith, Matt

    2002-01-01

    Describes the implementation of total asset management (TAM) at the University of Tasmania to better link physical resources management with the university's strategic planning. Discusses TAM's principles, objectives, and future direction. (EV)

  20. Visual Decision Support Tool for Supporting Asset ...

    EPA Pesticide Factsheets

    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 management. In summary, the objective of an integrated approach to infrastructure asset management is to assist utilities answer the following questions:•Who are we at present?•What service do we deliver?•What do we own?•Where do we want to be in the long-term?•How do we get there?The AWARE-P approach (www.aware-p.org) offers a coherent methodological framework and a valuable portfolio of software tools. It is designed to assist water supply and wastewater utility decision-makers in their analyses and planning processes. It is based on a Plan-Do-Check-Act process and is in accordance with the key principles of the International Standards Organization (ISO) 55000 standards on asset management. It is compatible with, and complementary to WERF’s SIMPLE framework. The software assists in strategic, tactical, and operational planning, through a non-intrusive, web-based, collaborative environment where objectives and metrics drive IAM planning. It is aimed at industry professionals and managers, as well as at the consultants and technical experts that support them. It is easy to use and maximizes the value of information from multiple existing data sources, both in da

  1. Asset tracking systems.

    PubMed

    2006-11-01

    Asset tracking systems are used in healthcare to find objects--medical devices and other hospital equipment--and to record the physical location of those objects over time. Interest in asset tracking is growing daily, but the technology is still evolving, and so far very few systems have been implemented in hospitals. This situation is likely to change over the next few years, at which point many hospitals will be faced with choosing a system. We evaluated four asset tracking systems from four suppliers: Agility Healthcare Solutions, Ekahau, Radianse, and Versus Technology. We judged the systems' performance for two "levels" of asset tracking. The first level is basic locating--simply determining where in the facility an item can be found. This may be done because the equipment needs routine inspection and preventive maintenance or because it is required for recall purposes; or the equipment may be needed, often urgently, for clinical use. The second level, which is much more involved, is inventory optimization and workflow improvement. This entails analyzing asset utilization based on historical location data to improve the use, distribution, and processing of equipment. None of the evaluated products is ideal for all uses--each has strengths and weaknesses. In many cases, hospitals will have to select a product based on their specific needs. For example, they may need to choose between a supplier whose system is easy to install and a supplier whose tags have a long battery operating life.

  2. 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.

  3. 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…

  4. 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…

  5. 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.

  6. 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:

  7. Evaluation of the Effect of the Boeing, Rockwell, and McDonnell Douglas Business Combination on Pension Plans and DOD-Funded Pension Assets

    DTIC Science & Technology

    1999-05-13

    ERISA ), as amended, provides for true pension accounting on a plan basis. The annual pension expense recorded on a corporate income and expense...statement in accordance with FAS 87 does not correspond to the actual annual pension contribution required under ERISA . The balance sheet accounting under...differs from the balance sheet accounting maintained under ERISA . Major Government contractors must also comply with the Cost Accounting Standards (CAS

  8. Rethinking Social Welfare: Toward Assets.

    ERIC Educational Resources Information Center

    Sherraden, Michael

    1988-01-01

    Suggests that social welfare policy focus on household assets. Asset distribution is less unequal than income distribution. Assets cushion income shocks, reduce household transaction costs, and provide a stake in the future. Reviews the current policy debate. Discusses policy directions in direct financial transfers, housing, and support for…

  9. Maintenance Business Plans.

    ERIC Educational Resources Information Center

    Adams, Matt

    2002-01-01

    Discusses maintenance business plans, statements which provide accountability for facilities maintenance organizations' considerable budgets. Discusses the plan's components: statement of plan objectives, macro and detailed description of the facility assets, maintenance function descriptions, description of key performance indicators, milestone…

  10. 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.

  11. 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,…

  12. 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…

  13. 77 FR 71530 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-03

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to authorize...

  14. 75 FR 10996 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to implement...

  15. 76 FR 5072 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to continue efforts...

  16. 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,…

  17. 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.

  18. 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…

  19. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    ERIC Educational Resources Information Center

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  20. 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...

  1. 13 CFR 108.506 - Safeguarding the NMVC Company's assets/Internal controls.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... assets/Internal controls. 108.506 Section 108.506 Business Credit and Assistance SMALL BUSINESS... Requirements § 108.506 Safeguarding the NMVC Company's assets/Internal controls. You must adopt a plan to... document describing your control procedures....

  2. 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... losses; and deferred periodic payments of supplemental security income and Social Security benefits... other forms of capital investments including life insurance policies and retirement plans that...

  3. 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…

  4. 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…

  5. 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

  6. Assets-oriented community assessment.

    PubMed Central

    Sharpe, P A; Greaney, M L; Lee, P R; Royce, S W

    2000-01-01

    Determining how to promote community health requires that community health workers first assess where the community stands. The authors maintain that Healthy Communities initiatives are better served by assets-oriented assessment methods than by standard "problem-focused" or "needs-based" approaches. An assets orientation allows community members to identify, support, and mobilize existing community resources to create a shared vision of change, and encourages greater creativity when community members do address problems and obstacles. Images p207-a PMID:10968755

  7. 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....

  8. 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....

  9. Getting past the dual logic: findings from a pilot asset mapping exercise in Sheffield, UK.

    PubMed

    South, Jane; Giuntoli, Gianfranco; Kinsella, Karina

    2017-01-01

    Asset-based approaches seek to identify and mobilise the personal, social and organisational resources available to communities. Asset mapping is a recognised method of gathering an inventory of neighbourhood assets and is underpinned by a fundamentally different logic to traditional needs assessments. The aim of this paper is to explore how asset mapping might be used as a tool for health improvement. It reports on a qualitative evaluation of a pilot asset mapping project carried out in two economically disadvantaged neighbourhoods in Sheffield, UK. The project involved community health champions working with two community organisations to identify assets linked to the health and wellbeing of their neighbourhoods. The evaluation was undertaken in 2012 after mapping activities had been completed. A qualitative design, using theory of change methodology, was used to explore assumptions between activities, mechanisms and outcomes. Semi structured interviews were undertaken with a purposive sample of 11 stakeholders including champions, community staff and strategic partners. Thematic analysis was used and themes were identified on the process of asset mapping, the role of champions and the early outcomes for neighbourhoods and services. Findings showed that asset mapping was developmental and understandings grew as participatory activities were planned and implemented. The role of the champions was limited by numbers involved, nonetheless meaningful engagement occurred with residents which led to personal and social resources being identified. Most early outcomes were focused on the lead community organisations. There was less evidence of results feeding into wider planning processes because of the requirements for more quantifiable information. The paper discusses the importance of relational aspects of asset mapping both within communities and between communities and services. The conclusions are that it is insufficient to switch from the logic of needs to assets

  10. Asset-asset interactions and clustering in financial markets

    NASA Astrophysics Data System (ADS)

    Cuniberti, Gianaurelio; Porto, Markus; Roman, H. Eduardo

    2001-10-01

    The collective phenomena of a liquid market is characterized in terms of a particle system scenario. This physical analogy enables us to disentangle intrinsic features from purely stochastic ones. The latter are the result of environmental changes due to a ‘heat bath’ acting on the many-asset system, quantitatively described in terms of a time dependent effective temperature. The remaining intrinsic properties can be widely investigated by applying standard methods of classical many-body systems. As an example, we consider a large set of stocks traded at the NYSE and determine the corresponding asset-asset ‘interaction’ potential. In order to investigate in more detail the cluster structure suggested by the short distance behavior of the interaction potential, we perform a connectivity analysis of the spatial distribution of the particle system. In this way, we are able to draw conclusions on the intrinsic cluster persistency independent of the specific market conditions.

  11. Incarceration and Household Asset Ownership.

    PubMed

    Turney, Kristin; Schneider, Daniel

    2016-12-01

    A considerable literature documents the deleterious economic consequences of incarceration. However, little is known about the consequences of incarceration for household assets-a distinct indicator of economic well-being that may be especially valuable to the survival of low-income families-or about the spillover economic consequences of incarceration for families. In this article, we use longitudinal data from the Fragile Families and Child Wellbeing Study to examine how incarceration is associated with asset ownership among formerly incarcerated men and their romantic partners. Results, which pay careful attention to the social forces that select individuals into incarceration, show that incarceration is negatively associated with ownership of a bank account, vehicle, and home among men and that these consequences for asset ownership extend to the romantic partners of these men. These associations are concentrated among men who previously held assets. Results also show that post-incarceration changes in romantic relationships are an important pathway by which even short-term incarceration depletes assets.

  12. 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)

  13. 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…

  14. Asset management in theory and practice.

    PubMed

    Mace, J D

    1998-01-01

    Managing capital-intensive imaging environments continues to be a challenge for nearly all administrators. Asset management, the strategic management of equipment inventory, must include planning, assessment, procurement, utilization review, maintenance, repair and disposal of equipment to reduce costs and improve efficiency. It must involve some shared risk between the facility and the provider, whether an original equipment manufacturer (OEM) or independent service organization (ISO). An absence of risk in the arrangement implies the provider is offering service management or consulting. A case study reports on three hospitals in the OhioHealth system. Their immediate goal, as they began to investigate asset management: cut costs immediately. A cross-functional team from the three hospitals began its investigation of various options, including working with ISOs, OEMs and development of inhouse clinical engineering. After developing a process to evaluate vendors, the team was able to score each against their cost-reduction potential, quality and implementation skills. The team narrowed its selection quickly to two multivendor service providers. An initial contract guaranteed savings of 20 percent of the annual budget, with a projected two to five percent additional savings. OEM relationships were moved to a time-and-materials basis, and ISOs were used in selected areas. In addition, the internal inhouse clinical engineering services group was moved into a "first call" approach in some areas. That expanded role resulted in savings and improved response time. The process, although not without its problems, was viewed favorably overall.

  15. 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…

  16. 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…

  17. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... primary regulator, may require that a higher ratio of eligible assets be maintained if the financial... requiring a higher ratio of eligible assets are the concentration of risk to any one borrower or group of... affiliates; (2) Any asset classified “Value Impaired,” to the extent of the required Allocated Transfer...

  18. 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…

  19. 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…

  20. Assessing Your Assets: Systems for Tracking and Managing IT Assets Can Save Time and Dollars

    ERIC Educational Resources Information Center

    Holub, Patricia A.

    2007-01-01

    The average school district loses more than $80,000 per year because of lost or damaged IT assets, according to a QED survey cosponsored by Follett Software Company. And many districts--59 percent--still use manual systems to track assets. Enter asset management systems. Software for managing assets, when implemented properly, can save time,…

  1. 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.

  2. Financial Assets [share, bonds] & Ancylia

    NASA Astrophysics Data System (ADS)

    Maksoed, Wh-

    2016-11-01

    Instead Elaine Scarry: "Thermonuclear monarchy" reinvent Carry Nation since Aug 17, 1965 the Republic of Indonesia's President speech: "Reach to the Star", for "cancellation" usually found in External Debt herewith retrieved from "the Window of theWorld": Ancylia, feast in March, a month named after Mars, the god of war. "On March 19 they used to put on their biggest performance of gymnastics in order to "bribe" their god for another good year", further we have vacancy & "vacuum tube"- Bulat Air karena Pembuluh, Bulat Kata karena Mufakat" proverb from Minangkabau, West Sumatra. Follows March 19, 1984 are first prototype flight of IAI Astra Jet as well as March 19, 2012 invoice accompanies Electric car Kujang-193, Fainancial Assets [share, bonds] are the answer for "infrastructure" & state owned enterprises assets to be hedged first initial debt per capita accordances. Heartfelt gratitudes to HE. Mr. Ir. Sarwono Kusumaatmadja/PT. Smartfren INDONESIA.

  3. 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…

  4. A Capital Assets Preservation Program.

    ERIC Educational Resources Information Center

    Heiman, Ralph

    1989-01-01

    New York State officials have created an efficient capital planning system that is a prescribed set of procedures and actions within a program planning manual and two software modules. The program is a series of logical steps that school districts must take to successfully implement their preservation plans. (MLF)

  5. Retirement Planning the Easy Way.

    ERIC Educational Resources Information Center

    Fields, Cheryl D.

    1996-01-01

    Options available to college faculty for planning their retirement benefits are described, including defined benefit plans, defined contribution plans, and methods for customizing a pension plan. Data for 1993 on American households owning interest-earning assets (passbook savings, money market deposit accounts, certificates of deposit, checking…

  6. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-taxable business combinations. A deferred tax liability that is specifically related to an intangible asset (other than purchased credit card relationships) arising from a nontaxable business combination may be netted against this intangible asset. The net amount of the intangible asset must be...

  7. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this section with respect to so much of the asset's basis in the hands of the transferee as does not exceed the asset's adjusted basis in the hands of the transferor. If all of the assets, or the last asset... section by typing or legibly printing at the top of the Form 4562, “GENERAL ASSET ACCOUNT ELECTION...

  8. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this section with respect to so much of the asset's basis in the hands of the transferee as does not exceed the asset's adjusted basis in the hands of the transferor. If all of the assets, or the last asset... section by typing or legibly printing at the top of the Form 4562, “GENERAL ASSET ACCOUNT ELECTION...

  9. 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.

  10. 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...

  11. 75 FR 23327 - Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ...We are proposing significant revisions to Regulation AB and other rules regarding the offering process, disclosure and reporting for asset-backed securities. Our proposals would revise filing deadlines for ABS offerings to provide investors with more time to consider transaction-specific information, including information about the pool assets. Our proposals also would repeal the current......

  12. 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.

  13. 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.

  14. 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.

  15. 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

  16. 29 CFR 4231.6 - Plan solvency tests.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) The expected fair market value of plan assets immediately after the merger or transfer equals or... expected fair market value of plan assets immediately after the merger or transfer must be based on the..., TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS MERGERS AND TRANSFERS BETWEEN...

  17. Physical Resources Planning.

    ERIC Educational Resources Information Center

    Way, Ian R.

    1981-01-01

    The tendency in a steady state is to retreat from facility planning as a necessary management tool and deemphasize maintenance of physical assets and efficient management of space. Systematic and comprehensive planning is necessary to avoid creating long-term problems by favoring short-term expediency. (MSE)

  18. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 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…

  8. From Model to Reality--Community Capacity Building and Asset Mapping(c).

    ERIC Educational Resources Information Center

    Dedrick, Angie; Mitchell, Graham; Miyagawa, Mitch; Roberts, Susan

    This report describes s a study that examined how seven groups in Edmonton, Alberta, used a community development model called Community Capacity Building and Asset Mapping. The first three sections discuss the model's development and purpose and the methodology used to examine its application in community planning. Presented next are the results…

  9. Risk based bridge data collection and asset management and the role of structural health monitoring

    NASA Astrophysics Data System (ADS)

    Omenzetter, Piotr; Bush, Simon; Henning, Theunis; McCarten, Peter

    2011-04-01

    Bridges are critical to the operation and functionality of the whole road networks. It is therefore essential that specific data is collected regarding bridge asset condition and performance, as this allows proactive management of the assets and associated risks and more accurate short and long term financial planning. This paper proposes and discusses a strategy for collection of data on bridge condition and performance. Recognizing that risk management is the primary driver of asset management, the proposed strategy prioritizes bridges for levels of data collection including core, intermediate and advanced. Individual bridges are seen as parts of wider networks and bridge risk and criticality assessment emphasizes bridge failure or underperformance risk in the network context. The paper demonstrates how more reliable and detailed data can assist in managing network and bridge risks and provides a rationale for application of higher data collection levels for bridges characterized by higher risk and criticality. As the bridge risk and/or criticality increases planned and proactive integration of structural health monitoring (SHM) data into asset management is outlined. An example of bridge prioritization for data collection using several bridges taken from a national highway network is provided using an existing risk and criticality scoring methodology. The paper concludes with a discussion on the role of SHM in data collection for bridge asset management and where SHM can make the largest impacts.

  10. 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.

  11. 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)

  12. 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)

  13. Asset Management for Water and Wastewater Utilities

    EPA Pesticide Factsheets

    Renewing and replacing the nation's public water infrastructure is an ongoing task. Asset management can help a utility maximize the value of its capital as well as its operations and maintenance dollars.

  14. 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.

  15. The valuation of health care intangible assets.

    PubMed

    Reilly, R F; Rabe, J R

    1997-01-01

    Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.

  16. 76 FR 25413 - Supplemental Nutrition Assistance Program (SNAP): Eligibility, Certification, and Employment and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-04

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

  17. 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.

  18. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchant may not include aggregate retail forex assets as current assets or otherwise record any property... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Aggregate retail forex assets... FOREIGN CURRENCY TRANSACTIONS § 5.8 Aggregate retail forex assets. (a) Each retail foreign exchange...

  19. 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...

  20. Air Asset to Mission Assignment for Dynamic High-Threat Environments in Real-Time

    DTIC Science & Technology

    2015-03-01

    unlimited 12b. DISTRIBUTION CODE 13. ABSTRACT (maximum 200 words) This thesis develops pre- processing algorithms and a mixed integer programming model...the planning timeline and coordination burden by handling the heavy computational aspects of the planning process . It takes as input current aircraft...develops pre- processing algorithms and a mixed integer programming model that solves the route selection and asset-to-mission assignment problem in

  1. 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.

  2. 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...

  3. Using Ecological Asset Mapping to Investigate Pre-Service Teachers' Cultural Assets

    ERIC Educational Resources Information Center

    Borrero, Noah; Yeh, Christine

    2016-01-01

    We examined the impact of a pedagogical strategy, ecological asset mapping, on 19 pre-service teachers' self-exploration, development of respect for others, and critical examination of social injustice. Data were analyzed from participants' ecological asset maps and essays describing the experience of completing and sharing the maps. The analysis…

  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. 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

  6. Defining ecosystem assets for natural capital accounting

    USGS Publications Warehouse

    Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  7. Defining Ecosystem Assets for Natural Capital Accounting

    PubMed Central

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969

  8. 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.

  9. Defining Ecosystem Assets for Natural Capital Accounting.

    PubMed

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  10. 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.

  11. 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.

  12. 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

  13. Technology for the detection of airborne intruders approaching the high-security high-value asset

    NASA Astrophysics Data System (ADS)

    Greneker, Eugene F., III

    1995-05-01

    Security plans to protect high-value assets usually concentrate on stopping potential ground intruders before they reach the asset. Barriers, such as fences, are the first line of defense against the found intruder, providing a delay mechanism. The sight of 10 to 12 foot high fencing topped with razor wire, guard towers, and roving patrols also serves as a psychological deterrent to the potential ground intrusion sensors between an outer and an inner barrier. This visible 'hardness' of a high-value asset makes airborne penetration more attractive, even though the airborne intruder may require training in the use of an aircraft or other airborne conveyance system. Certain airborne intrusion scenarios allow an adversary to penetrate much deeper and faster through delay and defense systems designed to deter the ground intruder. Since an airborne intruder can quickly reach the high-value asset, early detection critical to asset defense. Early detection of the airborne intruder also ensures appropriate use of the deadly force doctrine because the guard force has time to coordinate the response.

  14. Preserving Plutonium-244 as a National Asset

    SciTech Connect

    Patton, Bradley D; Alexander, Charles W; Benker, Dennis; Collins, Emory D; Romano, Catherine E; Wham, Robert M

    2011-01-01

    Plutonium-244 (244 Pu) is an extremely rare and long-lived isotope of plutonium with a half-life of 80 million years. Measureable amounts of 244 Pu are found in neither reactor-grade nor weapons-grade plutonium. Production of this isotope requires a very high thermal flux to permit the two successive neutron captures that convert 242 Pu to 243 Pu to 244 Pu, particularly given the short (about 5 hour) half-life of 243 Pu. Such conditions simply do not exist in plutonium production processes. Therefore, 244 Pu is ideal for precise radiochemical analyses measuring plutonium material properties and isotopic concentrations in items containing plutonium. Isotope dilution mass spectrometry is about ten times more sensitive when using 244 Pu rather than 242 Pu for determining plutonium isotopic content. The isotope can also be irradiated in small quantities to produce superheavy elements. The majority of the existing global inventory of 244 Pu is contained in the outer housing of Mark-18A targets at the Savannah River Site (SRS). The total inventory is about 20 grams of 244 Pu in about 400 grams of plutonium distributed among the 65 targets. Currently, there are no specific plans to preserve these targets. Although the cost of separating and preserving this material would be considerable, it is trivial in comparison to new production costs. For all practical purposes, the material is irreplaceable, because new production would cost billions of dollars and require a series of irradiation and chemical separation cycles spanning up to 50 years. This paper will discuss a set of options for overcoming the significant challenges to preserve the 244 Pu as a National Asset: (1) the need to relocate the material from SRS in a timely manner, (2) the need to reduce the volume of material to the extent possible for storage, and (3) the need to establish an operational capability to enrich the 244 Pu in significant quantities. This paper suggests that if all the Mark-18A plutonium is

  15. 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.

  16. Planning for Growth.

    ERIC Educational Resources Information Center

    Astle, Judy Hughes

    2001-01-01

    A summer camp expanded into year-round operation one step at a time. Initial steps included identifying the camp mission, history, and assets. Successive steps became larger and included expanding the program within the mission, increasing marketing efforts, developing natural resources, creating plans for maintenance and improvements, and…

  17. 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.

  18. 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.

  19. 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,…

  20. 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…

  1. Determining Asset Criticality for Cyber Defense

    DTIC Science & Technology

    2011-09-23

    algorithms that fit our criteria or adapt them in a manner that enables us to use them. 2) Recommender Systems Companies such as Netflix and Amazon use...are, can we understand the consequences of losing these assets, and produce a risk management strategy in which actions to deter threats or mitigate

  2. 75 FR 70966 - Transit Asset Management (TAM) Pilot Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-19

    ... Federal Transit Administration Transit Asset Management (TAM) Pilot Program AGENCY: Federal Transit... Federal Transit Administration (FTA) is soliciting proposals from public transportation providers, state... partnership--to demonstrate effective Transit Asset Management (TAM) systems and ``best practices'', which...

  3. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ... Federal Transit Administration Transit Asset Management (TAM) Pilot Program Funds AGENCY: Federal Transit Administration (FTA), DOT. ACTION: Transit Asset Management Pilot Program Announcement of Project Selections. SUMMARY: The U.S. Department of Transportation's (DOT) Federal Transit Administration (FTA) announces...

  4. The Assimilation of Envisat data (ASSET) project

    NASA Astrophysics Data System (ADS)

    Lahoz, W. A.; Geer, A. J.; Bekki, S.; Bormann, N.; Ceccherini, S.; Elbern, H.; Errera, Q.; Eskes, H. J.; Fonteyn, D.; Jackson, D. R.; Khattatov, B.; Marchand, M.; Massart, S.; Peuch, V.-H.; Rharmili, S.; Ridolfi, M.; Segers, A.; Talagrand, O.; Thornton, H. E.; Vik, A. F.; von Clarmann, T.

    2007-04-01

    This paper discusses the highlights of the EU-funded "Assimilation of Envisat data" (ASSET) project, which has involved assimilation of Envisat atmospheric constituent and temperature data into systems based on Numerical Weather Prediction (NWP) models and chemical transport models (CTMs). Envisat was launched in 2002 and is one of the largest Earth Observation (EO) satellites ever built. It carries several sophisticated EO instruments providing insights into chemistry and dynamics of the atmosphere. In this paper we focus on the assimilation of temperature and constituents from Envisat. The overarching theme of the ASSET project has been to bring together experts from all aspects of the data assimilation problem. This has allowed ASSET to address several themes comprehensively: enhancement of NWP analyses by assimilation of research satellite data; studies of the distribution of stratospheric chemical species by assimilation of research satellite data into CTM systems; objective assessment of the quality of ozone analyses; studies of the spatial and temporal evolution of tropospheric pollutants; enhanced retrievals of Envisat data; and data archival and dissemination. Among the results from the ASSET project, many of which are firsts in their field, we can mention: a positive impact on NWP analyses from assimilation of height-resolved stratospheric humidity and temperature data, and assimilation of limb radiances; the extraction of temperature information from the assimilation of chemical species into CTMs; a first intercomparison between ozone assimilation systems; the extraction of information on tropospheric pollution from assimilation of Envisat data; and the large potential of the Envisat MIPAS dataset. This paper discusses these, often novel, developments and results. Finally, achievements of, and recommendations from, the ASSET project are presented.

  5. The Assimilation of Envisat data (ASSET) project

    NASA Astrophysics Data System (ADS)

    Lahoz, W. A.; Geer, A. J.; Bekki, S.; Bormann, N.; Ceccherini, S.; Elbern, H.; Errera, Q.; Eskes, H. J.; Fonteyn, D.; Jackson, D. R.; Khattatov, B.; Massart, S.; Peuch, V.-H.; Rharmili, S.; Ridolfi, M.; Segers, A.; Talagrand, O.; Thornton, H. E.; Vik, A. F.; von Clarmann, T.

    2006-12-01

    This paper discusses the highlights of the EU-funded "Assimilation of Envisat data" (ASSET) project, which has involved assimilation of Envisat atmospheric constituent and temperature data into systems based on Numerical Weather Prediction (NWP) models and chemical transport models (CTMs). Envisat was launched in 2002 and is one of the largest Earth Observation (EO) satellites ever built. It carries several sophisticated EO instruments providing insights into chemistry and dynamics of the atmosphere. The overarching theme of the ASSET project has been to bring together experts from all aspects of the data assimilation problem. This has allowed ASSET to address several themes comprehensively: enhancement of NWP analyses by assimilation of research satellite data; studies of the distribution of stratospheric chemical species by assimilation of research satellite data into CTM systems; objective assessment of the quality of ozone analyses; studies of the spatial and temporal evolution of tropospheric pollutants; enhanced retrievals of Envisat data; and data archival and dissemination. Among the results from the ASSET project, many of which are firsts in their field, we can mention: a positive impact on NWP analyses from assimilation of height-resolved stratospheric humidity and temperature data, and assimilation of limb radiances; the extraction of temperature information from the assimilation of chemical species into CTMs; a first intercomparison between ozone assimilation systems; the extraction of information on tropospheric pollution from assimilation of Envisat data; and the large potential of the Envisat MIPAS dataset. This paper discusses these, often novel, developments and results. Finally, achievements of, and recommendations from, the ASSET project are presented.

  6. Capitalizing strategic planning costs to recognize future value.

    PubMed

    Meeting, D T; Luecke, R W

    1995-04-01

    As healthcare organizations devote more resources to strategic planning, financial managers should consider capitalizing, rather than expensing, planning costs. Traditionally, healthcare organizations have absorbed these costs in the year a plan is developed. However, a strategic plan may be viewed as an intangible asset that provides the organization with future benefits. Therefore, its costs can be amortized over the plan's life.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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)

  13. Encouraging Asset Development for Low-Income Workers.

    ERIC Educational Resources Information Center

    Resources for Welfare Decisions, 2002

    2002-01-01

    Asset development is an emerging approach to promoting self-sufficiency for low-income workers. By promoting and rewarding savings, asset development strategies encourage individuals to set long-term economic goals. Asset development strategies can accomplish the following objectives: (1) give low-income workers the knowledge required to navigate…

  14. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Asset and liability management. 704.8 Section... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must operate according to a written asset and liability management policy which addresses, at a minimum:...

  15. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 the... pledge additional assets, the FDIC will consult with the primary regulator for the insured branch....

  16. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Asset and liability management. 704.8 Section... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must operate according to a written asset and liability management policy which addresses, at a minimum:...

  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.

  18. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 assets... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Miscellaneous current...

  19. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., including a description of any differences from the criteria used to select the current asset pool. (8... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1111) Pool assets. 229... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111...

  20. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 assets... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Miscellaneous current...

  1. 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... 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...

  2. 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... 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., including a description of any differences from the criteria used to select the current asset pool. (8... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 1111) Pool assets. 229... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111...

  4. 24 CFR 242.65 - Distribution of assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Distribution of assets. 242.65... § 242.65 Distribution of assets. The Commissioner shall establish financial thresholds and procedures for the distribution of surplus cash and other assets. Surplus cash that meets the definition in...

  5. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  6. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... earnings. Unless otherwise specified by the regional director, the credit union may make future acquisition of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... with its proposed investment in fixed assets. The investment, and any future investments in...

  7. 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…

  8. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liability and related asset retirement cost, the accretion of the liability, the subsequent measurement... the doctrine of promissory estoppel. An asset retirement cost represents the amount capitalized when... amount recognized for the liability and an associated asset retirement cost must be stated at the...

  9. 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... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  10. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  11. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  12. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 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),...

  13. 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),...

  14. 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... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  15. 18 CFR 154.315 - 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... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  16. 18 CFR 154.315 - 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... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  17. 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... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  18. 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... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  19. 18 CFR 346.3 - 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... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  20. 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... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  1. 18 CFR 154.315 - 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... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  2. 18 CFR 154.315 - 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... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  3. 18 CFR 154.315 - 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... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  4. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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 Accounts... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other current assets. 32.1350 Section...

  5. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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 Accounts... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other current assets. 32.1350 Section...

  6. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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 Accounts... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other current assets. 32.1350 Section...

  7. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets... on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES... foreign financial assets (temporary). * * * * * (b) * * * (3) * * * See Sec. 1.6038D-5T(f) for rules...

  8. 77 FR 36228 - Financial Asset Securitization Investment Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AU94 Financial Asset Securitization Investment Trusts.... SUMMARY: This document withdraws a notice of proposed rulemaking relating to financial asset..., authorized a securitization vehicle called a Financial Asset Securitization Investment Trust (FASIT)....

  9. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ69 Reporting of Specified Foreign Financial Assets AGENCY... financial assets in which they have an interest. The text of the temporary regulations also serves as the... regulation setting forth requirements for certain domestic entities to report foreign financial assets in...

  10. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets AGENCY... that require foreign financial assets to be reported to the Internal Revenue Service for taxable years... regarding foreign financial assets in which they have an interest. The temporary regulations...

  11. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT General Instructions § 367.15 Contingent assets and liabilities. Contingent assets represent a... uncertain. Contingent liabilities include items that, under certain conditions, may become obligations of... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Contingent assets...

  12. 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.

  13. 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.

  14. Aging System Sustainment and Enabling Technologies (ASSET)

    DTIC Science & Technology

    2014-03-31

    Fredrick State MD Lab Comparison Analysis ASSET PO Issued $16,488 SAR COMPLETE CO NSN 5307-01-185-3077 RE/TDP COMPLblb Description Stud , Self...Project Elements Project Status m CO NSN 5307-01-185-3077 RE/TDP COMPLETE Description Stud , Self Locking AMC/AMSC 3/P Fab Prototypes...Spring Company Oklahoma City Oklahoma Cascade Aviation Services Inc. Mukilteo Washington Cdsmachine Coweta Oklahoma Central Expanded Metal , Inc

  15. Curriculum asset mapping for One Health education.

    PubMed

    Mor, Siobhan M; Robbins, Alison H; Jarvin, Linda; Kaufman, Gretchen E; Lindenmayer, Joann M

    2013-01-01

    The major premise of One Health is engagement of multiple disciplines to address shared problems spanning human, animal, and ecosystem health. The current model of academic specialization encourages development of isolated disciplines within the university setting, thereby creating barriers to resource sharing and academic collaboration. The aim of this project was to develop a systematic approach to mapping university assets that could be harnessed to advance One Health education. Asset in this context was defined as a course, program, or faculty expertise relevant to a particular One Health problem. The approach adopted comprised the following steps: (1) identify a current problem that would benefit from an integrated, interdisciplinary perspective (e.g., EIDs [emerging infectious diseases]); (2) identify individual disciplinary teaching areas pertinent to the problem (e.g., health communication, wildlife ecology); (3) identify competencies expected to be attained by graduates who will address the problem (e.g., respond to outbreaks); (4) survey faculty members on their teaching areas and curricular offerings that address these competencies; and (5) compile responses in a database that is searchable by teaching area and competency. We discuss our recent experiences mapping the assets at Tufts University that are relevant to the problem of EIDs with emphasis on zoonotic-disease surveillance, outbreak investigation, and outbreak response. Using 13 teaching areas and 16 competencies relevant to applied epidemiology, we identified and characterized previously untapped resources across the university. Asset mapping is thus a useful tool for identifying university resources and opportunities that can be leveraged to support interdisciplinary education for One Health.

  16. Defense Logistics: DOD Has a Strategy and Has Taken Steps to Improve Its Asset Visibility, but Further Actions Are Needed

    DTIC Science & Technology

    2015-01-01

    Ordnance Information System RFID Radio Frequency Identification SEP Supporting Execution Plan STRATEGY Strategy for Improving DOD Asset...Frequency Identification ( RFID ) technology. However, the Strategy does not specify which of the goals and objectives this initiative supports... RFID Migration SEP will increase vendor competition, lower product cost, and ensure an unlimited supply of unique identification tags. Although the

  17. 26 CFR 1.6038D-7T - Exceptions from the reporting of certain assets under Section 6038D (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Exceptions from the reporting of certain assets... a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq.) or a confirmed plan under Chapter 11 (11 U.S.C... taxable years ending after December 19, 2011. Taxpayers may elect to apply the rules of this section...

  18. 26 CFR 1.6038D-7T - Exceptions from the reporting of certain assets under Section 6038D (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Exceptions from the reporting of certain assets... a bankruptcy under Chapter 7 (11 U.S.C. 701 et seq.) or a confirmed plan under Chapter 11 (11 U.S.C... taxable years ending after December 19, 2011. Taxpayers may elect to apply the rules of this section...

  19. 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…

  20. Initial cash/asset ratio and asset prices: an experimental study.

    PubMed

    Caginalp, G; Porter, D; Smith, V

    1998-01-20

    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.

  1. 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

  2. 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.

  3. DEFINED CONTRIBUTION PLANS, DEFINED BENEFIT PLANS, AND THE ACCUMULATION OF RETIREMENT WEALTH.

    PubMed

    Poterba, James; Rauh, Joshua; Venti, Steven; Wise, David

    2007-11-01

    The private pension structure in the United States, once dominated by defined benefit (DB) plans, is currently divided between defined contribution (DC) and DB plans. Wealth accumulation in DC plans depends on the participant's contribution behavior and on financial market returns, while accumulation in DB plans is sensitive to a participant's labor market experience and to plan parameters. This paper simulates the distribution of retirement wealth under representative DB and DC plans. It uses data from the Health and Retirement Study (HRS) to explore how asset returns, earnings histories, and retirement plan characteristics contribute to the variation in retirement wealth outcomes. We simulate DC plan accumulation by randomly assigning individuals a share of wages that they and their employer contribute to the plan. We consider several possible asset allocation strategies, with asset returns drawn from the historical return distribution. Our DB plan simulations draw earnings histories from the HRS, and randomly assign each individual a pension plan drawn from a sample of large private and public defined benefit plans. The simulations yield distributions of both DC and DB wealth at retirement. Average retirement wealth accruals under current DC plans exceed average accruals under private sector DB plans, although DC plans are also more likely to generate very low retirement wealth outcomes. The comparison of current DC plans with more generous public sector DB plans is less definitive, because public sector DB plans are more generous on average than their private sector counterparts.

  4. 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

  5. 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.

  6. 29 CFR 4041A.24 - Annual plan valuations and monitoring.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... benefits do exceed assets, the plan sponsor shall— (1) If the plan provides benefits subject to reduction... no benefits subject to reduction, make periodic determinations of plan solvency in accordance with... 29 Labor 9 2010-07-01 2010-07-01 false Annual plan valuations and monitoring. 4041A.24...

  7. Identity, morals, and taboos: beliefs as assets.

    PubMed

    Bénabou, Roland; Tirole, Jean

    2011-01-01

    We develop a theory of moral behavior, individual and collective, based on a general model of identity in which people care about “who they are” and infer their own values from past choices. The model sheds light on many empirical puzzles inconsistent with earlier approaches. Identity investments respond nonmonotonically to acts or threats, and taboos on mere thoughts arise to protect beliefs about the “priceless” value of certain social assets. High endowments trigger escalating commitment and a treadmill effect, while competing identities can cause dysfunctional capital destruction. Social interactions induce both social and antisocial norms of contribution, sustained by respectively shunning free riders or do-gooders.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. 26 CFR 1.457-6 - Timing of distributions under eligible plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the result of a natural disaster); or other similar extraordinary and unforeseeable circumstances... assets, to the extent the liquidation of such assets would not itself cause severe financial hardship, or... from employment does not cause Plan X to fail to satisfy the requirements for plan eligibility...

  14. 26 CFR 1.457-6 - Timing of distributions under eligible plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the result of a natural disaster); or other similar extraordinary and unforeseeable circumstances... assets, to the extent the liquidation of such assets would not itself cause severe financial hardship, or... from employment does not cause Plan X to fail to satisfy the requirements for plan eligibility...

  15. 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…

  16. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Purchased credit card relationships, servicing...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY CAPITAL Regulatory Capital Requirements § 567.12...

  17. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing...-enhancing interest-only strips, and deferred tax assets. 167.12 Section 167.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY CAPITAL Regulatory Capital Requirements §...

  18. 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.

  19. USAF Logistics Process Optimization Study for the Aircraft Asset Sustainment Process. Volume 3. Future to be Asset Sustainment Process Model.

    DTIC Science & Technology

    2007-11-02

    Models), contains the To-Be Retail Asset Sustainment Process Model displaying the activities and functions related to the improved processes for receipt...of a logistics process model for a more distant future asset sustainment scenario unconstrained by today’s logistics information systems limitations...It also contains a process model reflecting the Reengineering Team’s vision of the future asset sustainment process.

  20. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., III, IV, VI, and VII assets. (vi) Class VI assets. Class VI assets are all section 197 intangibles, as... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Allocation of ADSP and AGUB among target assets... among target assets. (a) Scope—(1) In general. This section prescribes rules for allocating ADSP...

  1. 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)

  2. 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

  3. Ten common estate planning mistakes to avoid.

    PubMed

    Harper, M E

    2000-01-01

    While most Americans are aware of the importance of estate planning, many fail to make the proper arrangements for their heirs. Problems can arise from a number of mistake, such as underestimating assets, relying solely on a will, or not planning for estate tax payments.

  4. Coordinating Multiple Spacecraft Assets for Joint Science Campaigns

    NASA Technical Reports Server (NTRS)

    Estlin, Tara; Chien, Steve; Castano, Rebecca; Gaines, Daniel; de Granville, Charles; Doubleday, Josh; Anderson, Robert C.; Knight, Russell; Bornstein, Benjamin; Rabideau, Gregg; Tang, Benyang

    2010-01-01

    This paper describes technology to support a new paradigm of space science campaigns. These campaigns enable opportunistic science observations to be autonomously coordinated between multiple spacecraft. Coordinated spacecraft can consist of multiple orbiters, landers, rovers, or other in-situ vehicles (such as an aerobot). In this paradigm, opportunistic science detections can be cued by any of these assets where additional spacecraft are requested to take further observations characterizing the identified event or surface feature. Such coordination will enable a number of science campaigns not possible with present spacecraft technology. Examples from Mars include enabling rapid data collection from multiple craft on dynamic events such as new Mars dark slope streaks, dust-devils or trace gases. Technology to support the identification of opportunistic science events and/or the re-tasking of a spacecraft to take new measurements of the event is already in place on several individual missions such as the Mars Exploration Rover (MER) Mission and the Earth Observing One (EO1) Mission. This technology includes onboard data analysis techniques as well as capabilities for planning and scheduling. This paper describes how these techniques can be cue and coordinate multiple spacecraft in observing the same science event from their different vantage points.

  5. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... facility, or real estate where the credit union transacts or will transact business. (7) Senior management... Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any fixed... real property not intended for use in the conduct of credit union business. The credit union must...

  6. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... facility, or real estate where the credit union transacts or will transact business. (7) Senior management... Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any fixed... real property not intended for use in the conduct of credit union business. The credit union must...

  7. 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…

  8. 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...

  9. [Appliancation of logistics in resources management of medical asset].

    PubMed

    Miroshnichenko, Iu V; Goriachev, A B; Bunin, S A

    2011-06-01

    The usage of basic regulations of logistics in practical activity for providing joints and military units with medical asset is theoretically justified. The role of logistics in organizing, building and functioning of military (armed forces) medical supply system is found out. The methods of solving urgent problems of improvement the resources management of medical asset on the basis of logistics are presented.

  10. 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...

  11. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 1 2012-04-01 2012-04-01 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...

  12. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 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...

  13. 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....

  14. 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....

  15. 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....

  16. 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....

  17. 47 CFR 32.1410 - Other noncurrent assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... short-term loans or to secure performance of contracts. (k) Subsidiary record categories shall be... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets. 32.1410 Section 32... Other noncurrent assets. (a) This account shall include the acquisition cost of the company's...

  18. Family Assets and Child Outcomes: Evidence and Directions

    ERIC Educational Resources Information Center

    Grinstein-Weiss, Michal; Williams Shanks, Trina R.; Beverly, Sondra G.

    2014-01-01

    For poor families, the possession of assets--savings accounts, homes, and the like--has the potential not only to relieve some of the stress of living in poverty but also to make a better future seem like a real possibility. If children in families that own certain assets fare better than children in families without them, then helping poor…

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 26 CFR 1.338-8 - Asset and stock consistency.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Asset and stock consistency. 1.338-8 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-8 Asset and stock consistency. (a... the consolidated return regulations in the basis of target stock and may reduce gain from the sale...

  4. 26 CFR 1.338-8 - Asset and stock consistency.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Asset and stock consistency. 1.338-8 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-8 Asset and stock consistency. (a... the consolidated return regulations in the basis of target stock and may reduce gain from the sale...

  5. 26 CFR 1.338-8 - Asset and stock consistency.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Asset and stock consistency. 1.338-8 Section 1... (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.338-8 Asset and stock consistency. (a... the consolidated return regulations in the basis of target stock and may reduce gain from the sale...

  6. 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…

  7. 34 CFR 682.420 - Federal nonliquid assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... EDUCATION, DEPARTMENT OF EDUCATION FEDERAL FAMILY EDUCATION LOAN (FFEL) PROGRAM Administration of the Federal Family Education Loan Programs by a Guaranty Agency § 682.420 Federal nonliquid assets. (a... 34 Education 3 2010-07-01 2010-07-01 false Federal nonliquid assets. 682.420 Section...

  8. 34 CFR 682.420 - Federal nonliquid assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... EDUCATION, DEPARTMENT OF EDUCATION (CONTINUED) FEDERAL FAMILY EDUCATION LOAN (FFEL) PROGRAM Administration of the Federal Family Education Loan Programs by a Guaranty Agency § 682.420 Federal nonliquid assets... 34 Education 4 2011-07-01 2011-07-01 false Federal nonliquid assets. 682.420 Section...

  9. 34 CFR 682.420 - Federal nonliquid assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... EDUCATION, DEPARTMENT OF EDUCATION (CONTINUED) FEDERAL FAMILY EDUCATION LOAN (FFEL) PROGRAM Administration of the Federal Family Education Loan Programs by a Guaranty Agency § 682.420 Federal nonliquid assets... 34 Education 4 2012-07-01 2012-07-01 false Federal nonliquid assets. 682.420 Section...

  10. 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.

  11. 12 CFR 28.20 - Maintenance of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., but exclude liabilities to the head office and any other branches, offices, agencies, subsidiaries... specifically exempted by the OCC, the eligible assets and liabilities of any international banking facility... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Maintenance of assets. 28.20 Section...

  12. 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…

  13. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  14. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  15. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  16. Asset Accumulation and Family Size. A Rand Note.

    ERIC Educational Resources Information Center

    Smith, James P.; Ward, Michael P.

    The influence of childbearing on a family's ability to accumulate assets is examined in this paper. The first section presents a theoretical framework for analyzing the evolving life-time process of asset accumulation. This model highlights the principal factors that determine life cycle paths of consumption, income, savings, and the time…

  17. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 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...

  18. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Statements of net assets. 210... CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-05 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...

  19. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Statements of net assets. 210... CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-05 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...

  20. 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....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...

  1. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 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...

  2. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Statements of net assets. 210... CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-05 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...

  3. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 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...

  4. 39 CFR 3060.11 - Valuation of assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 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....

  5. 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…

  6. 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.

  7. Protecting Our Assets: Internal Control Principles in Libraries.

    ERIC Educational Resources Information Center

    Snyder, Herbert

    1997-01-01

    Discusses financial and physical asset protection in libraries based on principles of internal control. Elements of internal control are explained: reliable personnel; physical safeguarding of assets; separation of duties; adequate documentation; independent checks; proper procedures and authorizations; and bonding, job rotation, and enforced…

  8. 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…

  9. 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…

  10. 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...

  11. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  12. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  13. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  14. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  15. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... to determine (a) whether the acquisition is made in the ordinary course of business 1 or (b) whether... any merger “or acquisition of assets other than in the ordinary course of business” without prior... acquisition would generally be presumed to be significant if the book value of the nonbank assets...

  16. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... to determine (a) whether the acquisition is made in the ordinary course of business 1 or (b) whether... any merger “or acquisition of assets other than in the ordinary course of business” without prior... acquisition would generally be presumed to be significant if the book value of the nonbank assets...

  17. 12 CFR 5.53 - Change in asset composition.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... assets, through subsequent purchases or other acquisitions or other expansions of its operations. This... substantially all of its assets, through subsequent purchases or other acquisitions or other expansions of its..., and any effect on the bank's customers. The OCC may deny the application if the transaction would...

  18. 12 CFR 5.53 - Change in asset composition.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, through subsequent purchases or other acquisitions or other expansions of its operations. This... substantially all of its assets, through subsequent purchases or other acquisitions or other expansions of its..., and any effect on the bank's customers. The OCC may deny the application if the transaction would...

  19. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets..., December 19, 2011, relating to reporting of specified foreign financial assets. DATES: Effective Date:...

  20. 77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY 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....

  1. Air Storage System Energy Transfer (ASSET) plants

    NASA Astrophysics Data System (ADS)

    Stys, Z. S.

    1983-09-01

    The design features and performance capabilities of Air Storage System Energy Transfer (ASSET) plants for transferring off-peak utility electricity to on-peak hours are described. The plant operations involve compressing ambient air with an axial flow compressor and depositing it in an underground reservoir at 70 bar pressure. Released during a peaking cycle, the pressure is reduced to 43 bar, the air is heated to 550 C, passed through an expander after a turbine, and passed through a low pressure combustion chamber to be heated to 850 C. A West German plant built in 1978 to supply over 300 MW continuous power for up to two hours is detailed, noting its availability factor of nearly 98 percent and power delivery cost of $230/kW installed. A plant being constructed in Illinois will use limestone caverns as the air storage tank.

  2. 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.

  3. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  4. NNSA Master Asset Map - Sandia National Laboratories

    SciTech Connect

    Billie, Gepetta S.

    2017-01-01

    This report gives information on the following topics related to Sandia National Laboratories: site leadership's vision, condition, footprint management, major gaps and risks, and proposed investment plan.

  5. 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.

  6. Modelling of capital asset pricing by considering the lagged effects

    NASA Astrophysics Data System (ADS)

    Sukono; Hidayat, Y.; Bon, A. Talib bin; Supian, S.

    2017-01-01

    In this paper the problem of modelling the Capital Asset Pricing Model (CAPM) with the effect of the lagged is discussed. It is assumed that asset returns are analysed influenced by the market return and the return of risk-free assets. To analyse the relationship between asset returns, the market return, and the return of risk-free assets, it is conducted by using a regression equation of CAPM, and regression equation of lagged distributed CAPM. Associated with the regression equation lagged CAPM distributed, this paper also developed a regression equation of Koyck transformation CAPM. Results of development show that the regression equation of Koyck transformation CAPM has advantages, namely simple as it only requires three parameters, compared with regression equation of lagged distributed CAPM.

  7. Naval Total Asset Visibility (NTAV) Precision Asset Location (PAL) - System Tests on the SS Curtiss

    DTIC Science & Technology

    2004-01-01

    Institute of Standards and Technology NPRM Notice of Proposed Rule Making NTAV Naval Total Asset Visibility OFDM Orthogonal Frequency Division...manifests. Savi tags became DoD’s standard RFID technology. The Savi tags were based on analog cell phone technology and operated in unlicensed FCC Part...D to develop new ruggedized tags and interrogators for expeditionary field use in the BSA/LSA. A series of components were developed based on the

  8. 29 CFR 2550.404a-5 - Fiduciary requirements for disclosure in participant-directed individual account plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) General. The investment of plan assets is a fiduciary act governed by the fiduciary standards of section... allocation of investment responsibilities to participants or beneficiaries, the plan administrator, as... and responsibilities with respect to the investment of assets held in, or contributed to,...

  9. 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

  10. 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

  11. Strategic Planning and Budgeting to Achieve Core Missions

    ERIC Educational Resources Information Center

    Haberaecker, Heather J.

    2004-01-01

    A new strategic plan, an additional one hundred faculty members, a new financial model, an incentive compensation plan, a new $200 million research building, closing one professional school and repositioning assets to help another, redirecting net revenues from two parking garages, and a building renewal and replacement plan-all are outcomes of a…

  12. 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.

  13. Population age structure and asset returns: an empirical investigation.

    PubMed

    Poterba, J M

    1998-10-01

    "This paper investigates the association between population age structure, particularly the share of the population in the 'prime saving years' 45-60, and the returns on stocks and bonds. The paper is motivated by the claim that the aging of the 'Baby Boom' cohort in the United States is a key factor in explaining the recent rise in asset values. It also addresses the associated claim that asset prices will decline when this large cohort reaches retirement age and begins to reduce its asset holdings. This paper begins by considering household age-asset accumulation profiles. Data from the Survey of Consumer Finances suggest that while cross-sectional age-wealth profiles peak for households in their early 60s, cohort data on the asset ownership of the same households show a much less pronounced peak.... The paper then considers the historical relationship between demographic structure and real returns on Treasury bills, long-term government bonds, and corporate stock. The results do not suggest any robust relationship between demographic structure and asset returns.... The paper concludes by discussing factors such as international capital flows and forward-looking behavior on the part of market participants that could weaken the relationship between age structure and asset returns in a single nation."

  14. Advanced criticality assessment method for sewer pipeline assets.

    PubMed

    Syachrani, S; Jeong, H D; Chung, C S

    2013-01-01

    For effective management of water and wastewater infrastructure, the United States Environmental Protection Agency (US-EPA) has long emphasized the significant role of risk in prioritizing and optimizing asset management decisions. High risk assets are defined as assets with a high probability of failure (e.g. soon to fail, old, poor condition) and high consequences of failure (e.g. environmental impact, high expense, safety concerns, social disruption). In practice, the consequences of failure are often estimated by experts through a Delphi method. However, the estimation of the probability of failure has been challenging as it requires the thorough analysis of the historical condition assessment data, repair and replacement records, and other factors influencing the deterioration of the asset. The most common predictor in estimating the probability of failure is calendar age. However, a simple reliance on calendar age as a basis for estimating the asset's deterioration pattern completely ignores the different aging characteristics influenced by various operational and environmental conditions. This paper introduces a new approach of using 'real age' in estimating the probability of failure. Unlike the traditional calendar age method, the real age represents the adjusted age based on the unique operational and environmental conditions of the asset. Depending on the individual deterioration pattern, the real age could be higher or lower than its calendar age. Using the concept of real age, the probability of failure of an asset can be more accurately estimated.

  15. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... responsibilities include decision-making on topics such as long-term capital planning and allocation, the setting of ceiling or flat rents, review of financial information and physical stock, property...

  16. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. Assets Versus Requirements: Why Asset-Based Central Leveling Is a Good Idea

    DTIC Science & Technology

    1987-08-01

    MAO.5 3 SC ADDRESS (City, State, and ZIP Code) 10 SOURCE OF FUNDING NUMBERS TePnao.Ro4123PROGRAM PROjECT TASK ~ WORK L.NiTI Washington. D.C. 20330...requirements for recoverable spares.I Based on work of The RAND Corporation [1, 2), these techniques were designed to improve supply system performance in...levels" designed to optimize overall system performance. A system model works by starting either at zero or with existing assets and computing, for

  2. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111 (Item...(a) of this Regulation AB and the compensation arrangements with such party. (iv) Whether the...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111 (Item...(a) of this Regulation AB and the compensation arrangements with such party. (iv) Whether the...

  4. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111 (Item...(a) of this Regulation AB and the compensation arrangements with such party. (iv) Whether the...

  5. 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)

  6. Memorandum of Understanding for Improving Environmental Management of Electronic Assets

    EPA Pesticide Factsheets

    This is a memorandum of understanding between the U.S. Postal Service, Department of Defense, Department of Energy, Department of Interior and EPA to improve the environmental management of the government's electronic assets.

  7. Protecting US space assets from anti-satellite weapons

    SciTech Connect

    Fetter, S.; May, M.M.

    1986-05-01

    Over the years, the United States has become increasingly dependent on space-based assets to support its military policies. Satellite systems are required to a considerable extent to carry out nuclear operations and to support military forces during a conventional war. Current and future anti-satellite (ASAT) technologies may be capable of preventing these systems from carrying out their mission, thereby possibly decreasing the stability of deterrence. This paper explores what can be done to safeguard our space assets.

  8. 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.

  9. 26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Asset class Asset Fair market value V Building $ 100 V Stock of X (not a target) 200 Total 300 (B) T has... target assets. 1.338-7 Section 1.338-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... redetermined ADSP and AGUB among target assets. (a) Scope. ADSP and AGUB are redetermined at such time and...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 26 CFR 1.993-2 - Definition of qualified export assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 may reasonably be... due is reasonably expected to require the use of current assets. (iv) Generally accepted...

  18. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 4204(a)(1)(B); or (2) Net tangible assets test. The purchaser's net tangible assets at the end of the... 29 Labor 9 2012-07-01 2012-07-01 false Net income and net tangible assets tests. 4204.13 Section....13 Net income and net tangible assets tests. (a) General. The criteria under this section are...

  19. 29 CFR 4204.13 - Net income and net tangible assets tests.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 4204(a)(1)(B); or (2) Net tangible assets test. The purchaser's net tangible assets at the end of the... 29 Labor 9 2010-07-01 2010-07-01 false Net income and net tangible assets tests. 4204.13 Section....13 Net income and net tangible assets tests. (a) General. The criteria under this section are...

  20. 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…

  1. 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 of ceiling or flat rents, review of financial information and physical stock, property management performance, long-term viability of properties, property repositioning and replacement strategies,...

  2. Mining hidden value through strategic real estate plans.

    PubMed

    Hayes, D

    1998-11-01

    Healthcare providers can get the most from their real estate investments if they manage them strategically rather than view them as a cost of doing business. Organizations that develop strategic real estate plans can optimize the cost-effectiveness of their assets, reduce operating costs, and create cash through disposition strategies. The cost-effectiveness of assets can be optimized by using off-balance-sheet financing structures, such as outright sale, sale-lease-back arrangements, synthetic leases, and beneficial occupancy agreements. Opportunities for cost reduction can be found by conducting operations, administrative, and maintenance reviews and cost-segregation studies. Cost-reduction efforts also should focus on ensuring space is used in the most productive manner possible and that the organization pays no more than the minimum required property tax. Disposition strategies should begin with inventorying real estate assets to identify surplus assets. Such assets then can be moved off the balance sheet or converted into commercial or public uses.

  3. From assets to school outcomes: how finances shape children's perceived possibilities and intentions.

    PubMed

    Destin, Mesmin; Oyserman, Daphna

    2009-04-01

    People do not always take action to attain their desired possible selves--after all, whether consciously or nonconsciously, taking current action makes sense if there is an open path toward attaining the desired self, but not if paths are closed. Following this logic, children from families with fewer assets may lower their expectations for school success and plan to engage in less effort in school. To test this hypothesis, we examined the impact of experimentally manipulating mind-set about college as either "closed" (expensive) or "open" (can be paid for with need-based financial aid) among low-income early adolescents. Adolescents assigned to an open-path condition expected higher grades than those assigned to a closed-path condition (Study 1, n= 48, predominantly Hispanic and Latino seventh graders) and planned to spend more time on homework than those assigned to a no-prime control condition (Study 2, n= 48, predominantly African American seventh graders).

  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. Streamlining Building Efficiency Evaluation with DOE's Asset Score Preview

    SciTech Connect

    Goel, Supriya; Wang, Nora; Gonzalez, Juan; Horsey, Henry; Long, Nicholas

    2016-08-26

    Building Energy Asset Score (Asset Score), developed by the Pacific Northwest National Laboratory (PNNL) for the U.S. Department of Energy (DOE), is a tool to help building owners and managers assess the efficiency of a building's energy-related systems and encourage investment in cost-effective improvements. The Asset Score uses an EnergyPlus model to provide a quick assessment of building energy performance with minimum user inputs of building characteristics and identifies upgrade opportunities. Even with a reduced set of user inputs, data collection remains a challenge for wide-spread adoption, especially when evaluating a large number of buildings. To address this, Asset Score Preview was developed to allow users to enter as few as seven building characteristics to quickly assess their buildings before a more in-depth analysis. A streamlined assessment from Preview to full Asset Score provides an easy entry point and also enables users who manage a large number of buildings to screen and prioritize buildings that can benefit most from a more detailed evaluation and possible energy efficiency upgrades without intensive data collection.

  6. Relational skill assets and anti-immigrant sentiments.

    PubMed

    Lee, Naeyun; Lee, Cheol-Sung

    2015-07-01

    This study introduces the role of relational skill assets in accounting for attitudes toward immigrants: relational skill assets. Drawing upon stratification researchers' notion of "non-cognitive skills," we build a theoretical framework highlighting the role of occupational skill requirements in explaining anti-immigrant sentiment. Then, utilizing two occupation-specific measures, interpersonal skill requirement and instrumental skill requirement, we construct an explanatory factor, relational skill specificity. We test its effect on anti-immigrant attitudes as well as on the concentration of foreign-born workers in occupations, using the 2004 national identity module of General Social Survey. The findings confirm our argument that workers with a higher possession of interpersonal skill assets relative to instrumental skill assets are exposed to less intense competitions with immigrants, and are therefore less likely to express anti-immigrant sentiments. Our findings suggest that occupational-level relational skill assets based on sociocultural differences play an important role in shaping native workers' attitudes' toward immigrants.

  7. FIRRE joint battlespace command and control system for manned and unmanned assets (JBC2S)

    NASA Astrophysics Data System (ADS)

    Kramer, T. A.; Laird, R. T.; Dinh, M.; Barngrover, C. M.; Cruickshanks, J. R.; Gilbreath, G. A.

    2006-05-01

    The Family of Integrated Rapid Response Equipment (FIRRE) is an advanced technology demonstration program intended to develop a family of affordable, scalable, modular, and logistically supportable unmanned systems to meet urgent operational force-protection needs and requirements worldwide. The near-term goal is to provide the best available unmanned ground systems to the warfighter in Iraq and Afghanistan. The overarching long-term goal is to develop a fully-integrated, layered force-protection system of systems for our forward deployed forces that is networked with the future force C4ISR systems architecture. The intent of the FIRRE program is to reduce manpower requirements, enhance force-protection capabilities, and reduce casualties through the use of unmanned systems. FIRRE is sponsored by the Office of the Under Secretary of Defense, Acquisitions, Technology and Logistics (OUSD AT&L), and is managed by the Product Manager, Force Protection Systems (PM-FPS), Fort Belvior, VA. The command-and-control element of FIRRE is the Joint Battlespace Command and Control System (JBC2S) for manned and unmanned assets, which is based upon the Mobile Detection Assessment Response System (MDARS) Multiple Resource Host Architecture (MRHA), modified to operate as a single application program using standard DoD mapping and data distribution services. JBC2S is an evolution of the MRHA that leverages over 10 years of development in unmanned systems command-and-control. It implements the functionality of the MRHA under the dynamically configurable and highly modular architecture of the Multi-Robot Operator Control Unit (MOCU). JBC2S is a network-centric, geospatial command and control system that allows the field commander and above to plan and execute missions utilizing multiple and disparate manned and unmanned assets. It utilizes standard map formats (GeoTIFF, DNC, CADRG) for displaying map data and for tracking asset placement and movement.

  8. 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…

  9. Transactive Control and Coordination of Distributed Assets for Ancillary Services

    SciTech Connect

    Subbarao, Krishnappa; Fuller, Jason C.; Kalsi, Karanjit; Somani, Abhishek; Pratt, Robert G.; Widergren, Steven E.; Chassin, David P.

    2013-09-18

    The need to diversify energy supplies, the need to mitigate energy-related environmental impact, and the entry of electric vehicles in large numbers present challenges and opportunities to power system professionals. Wind and solar power provide many benefits, and to reap the benefits the resulting increased variability—forecasted as well as unforecasted—should be addressed. A majority of states and the District of Columbia, representing over half of the total load, have passed renewable portfolio standards. California’s plans call for 33% renewable energy by 2020. For grid balancing and for meeting reliability standards, ancillary services are needed. The needs for these services are poised to increase significantly. Demand resources are receiving increasing attention as one means of providing the ancillary services. Control and coordination of a large number (~millions) of distributed smart grid assets requires innovative approaches. One such approach is transactive control and coordination (TC2)—a distributed, hierarchical, agent-based incentive and control system. The TC2 paradigm is to create a market-like control system in which participation is voluntary and the participant sets the price for participation. For transactions that are frequent, automation of bids and responses is necessary. Such an approach has been developed and demonstrated at the Pacific Northwest National Laboratory. The devices, typically thermostatically controlled heating, ventilating, and air conditioning (HVAC) loads, send their bids—the quantity of energy they need and, based on the consumer preferences encoded in a simple user interface, the price they are willing to pay. The typical bid period is 5 minutes. By aggregating all the bids, a demand curve is generated by the aggregating entity, and matched with a supply curve or supply constraint. The aggregator transmits the clearing price to the devices. The winning devices proceed to consume the energy they bid for and won

  10. 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

  11. Small employers and the challenge of sponsoring a retirement plan: results of the 1998 Small Employer Retirement Survey.

    PubMed

    Yakoboski, P; Ostuw, P

    1998-10-01

    Forty-two million individuals work for small employers; 9 million are participating in an employment-based retirement plan, while 33 million are not participating in a plan. This Issue Brief examines the barriers that prevent small employers from sponsoring a retirement plan, their level of knowledge about plans, and changes that might lead to plan sponsorship. It also examines the motivations of small employers that sponsor retirement plans. Small employers identify three main reasons for not offering a plan: employees' preferences for wages and/or other benefits, administrative costs, and uncertain revenue that makes it difficult to commit to a plan. Small employers without plans report being familiar with 401(k) and profit-sharing plans, but little else. Forty-seven percent report never having heard of the savings incentive match plan for employees (SIMPLE), and 55 percent report never having heard of simplified employee pensions (SEPs). There is apparent misunderstanding about retirement plans among small employers that do not sponsor one, especially with regard to costs. For example, 35 percent do not know that a plan can be set up for less than $2,000. What changes would lead to serious consideration of retirement plan sponsorship? In order of reported importance: increased company profits (66 percent), a business tax credit (64 percent), reduced administrative requirements (50 percent), demand from employees (49 percent), allowing key executives to save more in the plan (49 percent), and easing, i.e., lengthening, of vesting requirements (40 percent). Many small employers that sponsor a retirement plan cite business reasons among their motivations. Sixty-eight percent cite a "positive effect on employee attitude and performance" as a major reason for offering a plan. Fifty-six percent cite a "competitive advantage in employee recruitment and retention" as a major reason. Small employers with a retirement plan report direct benefits from sponsorship, but many

  12. 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...

  13. 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...

  14. 29 CFR 4041.28 - Closeout of plan.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) 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...

  15. Site Planning and Design to Enable Planetary Science and Human Exploration

    NASA Astrophysics Data System (ADS)

    Lewis, R.; Lupisella, M.; Bleacher, J.

    2017-02-01

    It is critical to properly plan site layout and design of science and habitation assets about and within planetary exploration zones following planetary protection policies and environment management practices for effective robotic and human missions.

  16. 25 CFR 1200.16 - What criteria will be used in evaluating the management plan?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., and other appropriate factors, including, but not limited to, the factors listed below: (a) We will... for failing to comply with the tribe's management plan (i.e., its assets, bonding, and insurance). (b... factors....

  17. 25 CFR 1200.16 - What criteria will be used in evaluating the management plan?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., and other appropriate factors, including, but not limited to, the factors listed below: (a) We will... for failing to comply with the tribe's management plan (i.e., its assets, bonding, and insurance). (b... factors....

  18. 26 CFR 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... following order: first, tangible depreciable or depletable assets, according to their class lives (beginning with those assets with the shortest class life); second, other non-inventory tangible assets; third... the basis of the tangible depreciable assets of FC, beginning with those assets with the...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... following order: first, tangible depreciable or depletable assets, according to their class lives (beginning with those assets with the shortest class life); second, other non-inventory tangible assets; third... the basis of the tangible depreciable assets of FC, beginning with those assets with the...

  20. 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.

  1. [Caring for a pre-schoolchild using the health assets model: a case report].

    PubMed

    Ramos-Morcillo, Antonio Jesús; Fernández-Salazar, Serafín

    2012-01-01

    The health assets model is a field of work that has protective effects on children associated with the protection, safety, and to their well being. This assets model is complementary, to the deficit model, which is often absent. From this point of view, we present the case of a 4 year old who was healthy and for whom a series of activities were designed with parents as primary implementers and directed primarily to the maintenance of health and child welfare. To do this, a care plan for parents caring for the learning child was developed based NANDA nursing taxonomy, and the NOC and NIC classifications in order to achieve the desired outcomes and carry out the appropriate nursing interventions. From the methodological point of view, possessing a common language and a nursing diagnostic taxonomy are keys to the development of our profession, but to work from a salutogenic perspective based on the NANDA International diagnoses, we believe that this does not fit properly. There is a lack of development in this area and would be interesting to develop it.

  2. 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.

  3. 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

  4. 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.

  5. 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

  6. 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..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  7. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    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 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  8. 47 CFR 32.1410 - Other noncurrent assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the cost method, shall be charged to Account 4540, Other capital, if temporary and as a current period... shall not be subject to current cost settlement. (e) Amounts due from affiliated and nonaffiliated... Other noncurrent assets. (a) This account shall include the acquisition cost of the company's...

  9. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  10. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  11. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  12. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  13. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  14. Asset Allocation to Cover a Region of Piracy

    DTIC Science & Technology

    2011-09-01

    Technology Organisation DSTO-TN-1030 ABSTRACT Piracy in the Gulf of Aden and the waters around Somalia has increased in recent years, with...a uniform piracy risk and where some areas are more vulnerable than others. Simulated annealing was used to allocate the patrolling naval assets

  15. 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…

  16. 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.

  17. 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…

  18. 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…

  19. A Strategic Assessment of Infrastructure Asset-Management Modeling

    DTIC Science & Technology

    2013-12-01

    of creat- ing a decision-support system for agencies with substantial, assorted infrastructure inventories and limited resources. Results: Logical...support the war-fighting mission.40 Ulti- mately , the Air Force reduces the stock of infrastructure assets as well as the maintenance and repair budget

  20. Is strategic asset management applicable to small and medium utilities?

    PubMed

    Alegre, Helena

    2010-01-01

    Urban water infrastructures provide essential services to modern societies and represent a major portion of the value of municipal physical assets. Managing these assets rationally is therefore fundamental for the sustainability of the services and to the economy of societies. "Asset Management" (AM) is a modern term for an old practice--assets have always been managed. In recent years, significant evolution occurred in terms of the AM formal approaches, of the monitoring and decision support tools and of the implementation success cases. However, most tools developed are too sophisticated and data seek for small utilities. The European R&D network COST Action C18 ( E-mail: www.costc18.org) identified key research problems related to the management of urban water infrastructures, currently not covered by on-going projects of the European Framework Program. The top 1 topic is "Efficient management of small community". This paper addresses challenges and opportunities for small and medium utilities with regard to infrastructure AM (IAM). To put this into context, the first sections discuss the need for IAM, highlight key recent developments, and present IAM drivers, as well as research and development gaps, priorities and products needed.

  1. 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.

  2. 34 CFR 682.420 - Federal nonliquid assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION (CONTINUED) FEDERAL FAMILY EDUCATION LOAN (FFEL) PROGRAM Administration... property of the United States. The ownership of that asset must be prorated based on the percentage of...

  3. 31 CFR 223.9 - Valuation of assets and liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS... condition of every such company, its assets and liabilities will be computed in accordance with the guidelines contained in the Treasury's current Annual Letter to Executive Heads of Surety Companies....

  4. 31 CFR 223.9 - Valuation of assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS... condition of every such company, its assets and liabilities will be computed in accordance with the guidelines contained in the Treasury's current Annual Letter to Executive Heads of Surety Companies....

  5. Success in Investing: Integrating Spending Policy into Asset Allocation Strategy.

    ERIC Educational Resources Information Center

    Morrell, Louis R.

    1996-01-01

    Successful college and university investments hinge on an asset allocation strategy capable of meeting the institution's needs for income and growth in principal at the lowest possible risk. Periodic adjustments must be made when there is a shift in the institution's risk tolerance, modification in need for income distribution, and changes in…

  6. 26 CFR 1.338-8 - Asset and stock consistency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... case, gain from the sale of the asset is reflected under the investment adjustment provisions of the consolidated return regulations in the basis of target stock and may reduce gain from the sale of the stock... affiliate if gain from the sale is reflected under the investment adjustment provisions in the basis...

  7. 77 FR 3958 - Mortgage Assets Affected by PACE Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-26

    ... assumptions on the types of home improvement projects (e.g., home insulation, solar panels, geothermal energy... 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...

  8. 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…

  9. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... obtaining Board approval pursuant to section 4(c) (8) and the Board's Regulation Y (12 CFR 225.4(b)). (b) In... the Board's Regulation Y (12 CFR 225.4(c)(3)) generally prohibits a bank holding company or its... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Acquisition of assets. 225.132 Section...

  10. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... obtaining Board approval pursuant to section 4(c) (8) and the Board's Regulation Y (12 CFR 225.4(b)). (b) In... the Board's Regulation Y (12 CFR 225.4(c)(3)) generally prohibits a bank holding company or its... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Acquisition of assets. 225.132 Section...

  11. 12 CFR 225.132 - Acquisition of assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... obtaining Board approval pursuant to section 4(c) (8) and the Board's Regulation Y (12 CFR 225.4(b)). (b) In... the Board's Regulation Y (12 CFR 225.4(c)(3)) generally prohibits a bank holding company or its... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Acquisition of assets. 225.132 Section...

  12. 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.

  13. 47 CFR 32.2680 - Amortizable tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 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 32.1500 - 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 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  15. 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…

  16. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...) The purpose and objectives of the corporate credit union's asset and liability activities; (2) The... corporate credit union's ALCO must have at least one member who is also a member of the board of directors... corporate credit union must: (i) Evaluate the risk in its balance sheet by measuring, at least...

  17. 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…

  18. Financial Capability and Asset Building in the Curricula: Student Perceptions

    ERIC Educational Resources Information Center

    Loke, Vernon; Birkenmaier, Julie; Hageman, Sally A.

    2017-01-01

    Although social work education competencies include economic justice, and practice includes addressing client finances and assets, social work curricula lack an emphasis on these topics. Little is known about students' perceptions of the relevancy of this information or how well their program is preparing them for contemporary practice. This study…

  19. Developmental Assets: Profile of Youth in a Juvenile Justice Facility

    ERIC Educational Resources Information Center

    Chew, Weslee; Osseck, Jenna; Raygor, Desiree; Eldridge-Houser, Jennifer; Cox, Carol

    2010-01-01

    Background: Possessing high numbers of developmental assets greatly reduces the likelihood of a young person engaging in health-risk behaviors. Since youth in the juvenile justice system seem to exhibit many high-risk behaviors, the purpose of this study was to assess the presence of external, internal, and social context areas of developmental…

  20. Beyond Level 4: Tying HPT to Valuation of Intangible Assets.

    ERIC Educational Resources Information Center

    Gayeski, Diane

    2001-01-01

    Considers how human performance technology (HPT) can achieve greater recognition in the mainstream business world by developing interventions that are framed in terms of enhancing the overall valuation of the organization's intangible assets. Discusses a consulting model that can be used with clients and stakeholders to identify barriers to…

  1. Using Cultural Assets to Enhance Assessment of Latino Students

    ERIC Educational Resources Information Center

    Aganza, Joaquin S.; Godinez, Armando; Smith, Deidra; Gonzalez, Liliana G.; Robinson-Zañartu, Carol

    2015-01-01

    In assessment of Latino and other bilingual-bicultural students, culture and language are rarely seen as central; in contrast, they are often seen as peripheral. School psychologists infrequently consider the culture of the student to be integral to their assessment and seldom consider it as a source of learning-related assets. However, when the…

  2. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 74-FACILITY MANAGEMENT...

  3. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 74-FACILITY MANAGEMENT...

  4. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION REAL PROPERTY 74-FACILITY MANAGEMENT...

  5. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Calculation of income and assets. 3550.54 Section 3550.54 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination §...

  6. 7 CFR 3550.54 - Calculation of income and assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Calculation of income and assets. 3550.54 Section 3550.54 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination §...

  7. Evaluation of Mineral Assets: Interconnection of Financial and Managerial Aspects

    ERIC Educational Resources Information Center

    Sergeev, Igor B.; Lebedeva, Olesia Y.

    2016-01-01

    Mining business makes no sense without mineral assets comprising mineral rights, exploration and evaluation expenditures, development costs, ore reserves and resources. The paper is aimed at investigation of how mineral reserves and resources are evaluated and represented in financial statements of mining companies, and what kind of influence do…

  8. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-05... assets are represented by investments in securities of unaffiliated issuers. If presented in...

  9. Risk and Reliability of Infrastructure Asset Management Workshop

    DTIC Science & Technology

    2006-08-01

    Structural Condition Assessment tools Engineering reliability analysis Hydrographic Surveys Non destructive testing ( NDT ) Periodic...U.S. Army Corps of Engineers Risk and Reliability of Infrastructure Asset Management Workshop Hosted by...Technical Directors Office Coastal and Hydraulics Laboratory U.S. Army Engineer Research and Development Center 15-18 August 2006 - Alexandria

  10. Syndrome of Nonverbal Learning Disabilities: Psycholinguistic Assets and Deficits.

    ERIC Educational Resources Information Center

    Rourke, Byron P.; Tsatsanis, Katherine D.

    1996-01-01

    This discussion of speech and language development in individuals with nonverbal learning disabilities (NLD) reviews NLD assets, deficits, and dynamics; the white matter model; manifestations of NLD in neurological dysfunction; psycholinguistic dimensions of NLD in terms of language content, form, and use; developmental considerations in NLD; and…

  11. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  12. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  13. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  14. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  16. 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,…

  17. 26 CFR 1.507-7 - Value of assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liabilities of the foundation, including appropriate estimated and contingent liabilities. Thus, a determination of net assets may reflect reductions for any liability or contingent liability for tax imposed... termination, for any liability or contingent liability for failures to correct such acts or failures to...

  18. 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…

  19. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF... shall be furnished in a note to the financial statements. ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Statements of net assets....

  20. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obligation on its books must provide a schedule, as part of the supporting work papers, identifying all cost components related to the asset retirement obligations that are included in the book balances of all accounts..., with its filing under § 35.12 or § 35.13, a detailed study supporting the amounts proposed to...

  1. 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.

  2. Are your asset data as good as you think? Conducting a comprehensive census of built assets to improve urban population health.

    PubMed

    Makelarski, Jennifer A; Lindau, Stacy Tessler; Fabbre, Vanessa D; Grogan, Colleen M; Sadhu, Eugene M; Silverstein, Jonathan C; Tran, Thuy Tien T; Van Haitsma, Martha; Whitaker, Eric; Johnson, Daniel

    2013-08-01

    Secondary data sources are widely used to measure the built asset environment, although their validity for this purpose is not well-established. Using community-engaged research methodology, this study conducted a census of public-facing, built assets via direct observation and then tested the performance of these data against widely used secondary datasets. After engaging community organizations, a community education campaign was implemented. Using web-enabled cell phones and a web-based application prepopulated with the secondary data, census workers verified, modified, and/or added assets using street-level observation, supplementing data with web searches and telephone calls. Data were uploaded to http://www.SouthSideHealth.org . Using direct observation as the criterion standard, the sensitivity of secondary datasets was calculated. Of 5,773 assets on the prepopulated list, direct observation of public-facing assets verified 1,612 as operating; another 653 operating assets were newly identified. Sensitivity of the commercial list for nonresidential, operating assets was 61 %. Using the asset census as the criterion standard, secondary datasets were incomplete and inaccurate. Comprehensive, accurate built asset data are needed to advance urban health research, inform policy, and improve individuals' access to assets.

  3. 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.

  4. 31 CFR 500.568 - U.S. assets of blocked decedents.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the English language must be accompanied by a translation into English, as well as a certification by...) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN ASSETS CONTROL REGULATIONS...

  5. Leading beyond the bottom line: organizational assets for the new economy. 2.

    PubMed

    Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

    2000-01-01

    Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

  6. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... For example, each desk is the asset, each computer is the asset, and each qualified smart electric... reserve for the account is $93,600. (ii) On May 27, 2014, Z sells its entire manufacturing plant in...

  7. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... For example, each desk is the asset, each computer is the asset, and each qualified smart electric... reserve for the account is $93,600. (ii) On May 27, 2014, Z sells its entire manufacturing plant in...

  8. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... allocated among Class II acquisition date assets of target in proportion to the fair market values of such... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Allocation of ADSP and AGUB among target assets... among target assets. (a) Scope—(1) In general. This section prescribes rules for allocating ADSP...

  9. 12 CFR 150.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false May I sell assets or lend money between... Dealing § 150.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  10. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I sell assets or lend money between... Dealing § 550.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  11. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I sell assets or lend money between... Dealing § 550.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  12. 26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... the Asset Depreciation Range System published in the Federal Register for June 23, 1971),...

  13. 26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... the Asset Depreciation Range System published in the Federal Register for June 23, 1971),...

  14. 29 CFR 2520.103-11 - Assets held for investment purposes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Assets held for investment purposes. 2520.103-11 Section... investment purposes. (a) General. For purposes of preparing the schedule of assets held for investment purposes described in § 2520.103-10(b)(1) and (2), assets held for investment purposes include those...

  15. Youth Asset Mapping: Showcasing Youth Empowerment and Positive Youth-Adult Partnerships

    ERIC Educational Resources Information Center

    Handy, Deborah J.; Rodgers, Kathleen Boyce; Schwieterman, Tiffany Anne

    2011-01-01

    Youth and adult partners participated in youth asset mapping, a form of action research, to assess community assets and youth involvement opportunities. Qualitative data were analyzed to examine youths' feelings of empowerment and experiences with adult partners. Asset mapping contributed to youth empowerment, especially when adults were engaging…

  16. 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

    ... the asset risk weights; 2. Revising the treatment of counterparty credit risk; 3. Replacing references... assets and up for others. For those assets with a higher risk weight under the NPR, that increase may be large in some instances, for example, the equivalent of a dollar-for-dollar capital charge for...

  17. Strategies to Build Assets among Low Income Families: Mapping the Field

    ERIC Educational Resources Information Center

    Lind, Christianne

    2006-01-01

    To be economically secure, families need both income and assets. Regular income helps families pay for their daily living expenses. In contrast, families need assets to weather financial hardships and get ahead. Assets provide a safety net for coping with unanticipated expenses and emergencies that could otherwise cause significant financial…

  18. Positioning the Learning Asset Portfolio as a Key Component in an Organization's Enterprise Risk Management Strategy

    ERIC Educational Resources Information Center

    McAliney, Peter J.

    2009-01-01

    This article presents a process for valuing a portfolio of learning assets used by line executives across industries to value traditional business assets. Embedded within the context of enterprise risk management, this strategic asset allocation process is presented step by step, providing readers the operational considerations to implement this…

  19. 77 FR 48514 - Water Asset Management, Inc.; Notice of Preliminary Permit Application Accepted for Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-14

    ... Federal Energy Regulatory Commission Water Asset Management, Inc.; Notice of Preliminary Permit... June 6, 2012, Water Asset Management, Inc., New York, filed an application for a preliminary permit... Winnemucca Farms West site project.\\1\\ \\1\\ Water Asset Management, Inc. Winnemucca Farms West Pump...

  20. 77 FR 48513 - Water Asset Management, Inc.; Notice of Preliminary Permit Application Accepted for Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-14

    ... Energy Regulatory Commission Water Asset Management, Inc.; Notice of Preliminary Permit Application..., 2012, Water Asset Management, Inc., New York, filed an application for a preliminary permit, pursuant... Farms East site project.\\1\\ \\1\\ Water Asset Management, Inc., Winnemucca Farms East Pump Storage...

  1. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... general asset accounts and realized short-term capital gains of $12,000 attributable to its segregated asset accounts. For the taxable year 1962, the excess of the net short-term capital gain ($10,000+$12... attributable to its segregated asset accounts. For the taxable year 1962, the excess of the net...

  2. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... short-term capital losses of $10,000 attributable to its general asset accounts and realized short-term... based on a segregated asset account. (i) For purposes of part I, section 801(g)(1)(B) defines the term...) The term contract with reserves based on a segregated asset account includes a contract such as...

  3. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings x,xxx x,xxx x... 39 Postal Service 1 2011-07-01 2011-07-01 false Statement of allocated assets and liabilities for... of allocated assets and liabilities for competitive products. (a) The Postal Service shall file...

  4. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  5. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings x,xxx x,xxx x... 39 Postal Service 1 2010-07-01 2010-07-01 false Statement of allocated assets and liabilities for... of allocated assets and liabilities for competitive products. (a) The Postal Service shall file...

  6. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  7. 26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... election will be treated as an election under the Class Life Asset Depreciation Range System (ADR)...

  8. 26 CFR 12.4 - Election of Class Life Asset Depreciation Range System (ADR).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Election of Class Life Asset Depreciation Range... Election of Class Life Asset Depreciation Range System (ADR). (a) Elections filed before February 1, 1972... election will be treated as an election under the Class Life Asset Depreciation Range System (ADR)...

  9. 76 FR 16234 - Prompt Corrective Action; Amended Definition of Low-Risk Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-23

    ... ADMINISTRATION 12 CFR Part 702 RIN 3133-AD81 Prompt Corrective Action; Amended Definition of Low-Risk Assets... Interim Final Rule expanding the definition of ``low-risk assets'' to include debt instruments on which... permanently adopting the expanded definition of ``low risk assets'' without alteration. DATES: This rule...

  10. 75 FR 66298 - Prompt Corrective Action; Amended Definition of Low-Risk Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-28

    ... ADMINISTRATION 12 CFR Part 702 RIN 3133-AD81 Prompt Corrective Action; Amended Definition of Low-Risk Assets.... SUMMARY: NCUA is issuing this Interim Final Rule to amend the definition of ``low-risk assets'' for... of credit risk. The amendment will expand the definition of ``low-risk assets'' to include...

  11. 12 CFR 217.31 - Mechanics for calculating risk-weighted assets for general credit risk.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 2 2014-01-01 2014-01-01 false Mechanics for calculating risk-weighted assets for general credit risk. 217.31 Section 217.31 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... Assets-Standardized Approach Risk-Weighted Assets for General Credit Risk § 217.31 Mechanics...

  12. 12 CFR 3.31 - Mechanics for calculating risk-weighted assets for general credit risk.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Mechanics for calculating risk-weighted assets for general credit risk. 3.31 Section 3.31 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT... Assets for General Credit Risk § 3.31 Mechanics for calculating risk-weighted assets for general...

  13. 12 CFR 324.31 - Mechanics for calculating risk-weighted assets for general credit risk.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Mechanics for calculating risk-weighted assets for general credit risk. 324.31 Section 324.31 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION... Assets-Standardized Approach Risk-Weighted Assets for General Credit Risk § 324.31 Mechanics...

  14. 12 CFR 3.162 - Mechanics of risk-weighted asset calculation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Mechanics of risk-weighted asset calculation. 3.162 Section 3.162 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY CAPITAL...-Weighted Assets for Operational Risk § 3.162 Mechanics of risk-weighted asset calculation. (a) If...

  15. 75 FR 14372 - Fixed Assets, Member Business Loans, and Regulatory Flexibility Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-25

    ... assets, member business loans (MBL), stress testing of investments, and discretionary control of... assets; (4) MBLs; (5) discretionary control of investments; (6) stress testing of investments; (7) Zero... fixed assets, MBL, stress testing of investments, and discretionary control of investments provisions...

  16. 75 FR 66295 - Fixed Assets, Member Business Loans, and Regulatory Flexibility Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-28

    ... credit unions. Those provisions pertain to fixed assets, member business loans (MBL), stress testing of... assets; (4) MBLs; (5) discretionary control of investments; (6) stress testing of investments; (7) zero... proposed amendments to the fixed assets, MBL, stress testing of investments, and discretionary control...

  17. Finding Funding: A Guide to Federal Sources for Asset-Building Initiatives. Finding Funding Series

    ERIC Educational Resources Information Center

    Lind, Christianne; Relave, Nanette; Schmid, William; Terzaghi, Damon

    2009-01-01

    This guide outlines strategies for financing asset-building initiatives and provides information on 71 federal funding sources that can be used to support a range of activities and services. It includes well-known sources of funding for asset building, for example, the Assets for Independence Demonstration Program and the Family Self-Sufficiency…

  18. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income in more than one grouping of income (statutory and residual) is a multiple category asset (as... under paragraph (l) of this section, assets that are subject to the election are grouped into one or... accounts under section 168(i)(4). The provisions of this section apply only to assets for which an...

  19. 26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... target assets. 1.338-7 Section 1.338-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... redetermined ADSP and AGUB among target assets. (a) Scope. ADSP and AGUB are redetermined at such time and in... asset, as appropriate. (See paragraph (d) of this section for new target's treatment of the amount...

  20. 26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... target assets. 1.338-7 Section 1.338-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Allocation of redetermined ADSP and AGUB among target assets. (a) Scope. ADSP and AGUB are redetermined at... allocation to the asset, as appropriate. (See paragraph (d) of this section for new target's treatment of...

  1. An Optimization of the Maintenance Assets Distribution Network in the Argentine Air Force

    DTIC Science & Technology

    2015-03-26

    AN OPTIMIZATION OF THE MAINTENANCE ASSETS DISTRIBUTION NETWORK IN THE ARGENTINE AIR FORCE...copyright protection in the United States. AFIT-ENS-MS-15-M-152 AN OPTIMIZATION OF THE MAINTENANCE ASSETS DISTRIBUTION NETWORK IN THE ARGENTINE AIR...PUBLIC RELEASE; DISTRIBUTION UNLIMITED. AFIT-ENS-MS-15-M-152 AN OPTIMIZATION OF THE MAINTENANCE ASSETS DISTRIBUTION NETWORK IN THE ARGENTINE AIR

  2. 12 CFR 563.22 - Merger, consolidation, purchase or sale of assets, or assumption of liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... assets, or assumption of liabilities. 563.22 Section 563.22 Banks and Banking OFFICE OF THRIFT... Merger, consolidation, purchase or sale of assets, or assumption of liabilities. (a) No savings..., the term “transfer” means purchases or sales of assets or liabilities in bulk not made in the...

  3. The Prospective Association of Youth Assets with Tobacco Use in Young Adulthood

    ERIC Educational Resources Information Center

    Cheney, Marshall K.; Oman, Roy F.; Vesely, Sara K.; Aspy, Cheryl B.; Tolma, Eleni L.

    2015-01-01

    Background: Youth assets protect adolescents from tobacco use, but their influence in young adulthood is unknown. Purpose: To determine the prospective influence of assets possessed in young adulthood with tobacco use the following year. Methods: Data from waves 4 and 5 from the Youth Asset Study (n = 450, ages 18-22 at wave 5) were used. Logistic…

  4. 7 CFR 4290.880 - Assets acquired in liquidation of Portfolio securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Assets acquired in liquidation of Portfolio... Enterprises-Types of Financings § 4290.880 Assets acquired in liquidation of Portfolio securities. (a) General rule. You may acquire assets in full or partial liquidation of a Portfolio Concern's obligation to...

  5. 13 CFR 107.880 - Assets acquired in liquidation of Portfolio securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Portfolio securities. 107.880 Section 107.880 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION... liquidation of Portfolio securities. You may acquire assets in full or partial liquidation of a Small Business... assets. You must dispose of assets acquired in liquidation of a Portfolio security within a...

  6. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  7. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  8. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  9. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  10. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  11. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  12. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  13. Youth Assets and Sexual Activity: Differences Based on Race/Ethnicity

    ERIC Educational Resources Information Center

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

    2008-01-01

    Race/ethnicity has been associated with the prevalence of sexual activity among youth as well as with youth assets. Research has also shown that youth assets are associated with youth abstinence. However, very few studies have examined whether the relationship between youth assets and sexual activity might differ based on race/ethnicity. The study…

  14. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  15. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  16. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  17. Revitalising the evidence base for public health: an assets model.

    PubMed

    Morgan, Antony; Ziglio, Erio

    2007-01-01

    Historically, approaches to the promotion of population health have been based on a deficit model. That is, they tend to focus on identifying the problems and needs of populations that require professional resources and high levels of dependence on hospital and welfare services. These deficit models are important and necessary to identify levels of needs and priorities. But they need to be complemented by some other perspectives as they have some drawbacks. Deficit models tend to define communities and individuals in negative terms, disregarding what is positive and works well in particular populations. In contrast 'assets' models tend to accentuate positive capability to identify problems and activate solutions. They focus on promoting salutogenic resources that promote the self esteem and coping abilities of individuals and communities, eventually leading to less dependency on professional services. Much of the evidence available to policy makers to inform decisions about the most effective approaches to promoting health and to tackling health inequities is based on a deficit model and this may disproportionately lead to policies and practices which disempower the populations and communities who are supposed to benefit from them. An assets approach to health and development embraces a 'salutogenic' notion of health creation and in doing so encourages the full participation of local communities in the health development process. The asset model presented here aims to revitalise how policy makers, researchers and practitioners think and act to promote a more resourceful approach to tackling health inequities. The model outlines a systematic approach to asset based public health which can provide scientific evidence and best practice on how to maximise the stock of key assets necessary for promoting health. Redressing the balance between the assets and deficit models for evidence based public health could help us to unlock some of the existing barriers to effective

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that year. Thus, for example, if a partnership provides for cash advance payments during the taxable... the portion of the advance payments does not fail to be made pursuant to a cash or deferred...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... each employee's gross income. (6) Rules applicable to cash or deferred arrangements of self-employed... contributions made on behalf of self-employed individuals. Under section 402(g)(8), matching contributions made on behalf of a self-employed individual are not treated as elective contributions made pursuant to...