Science.gov

Sample records for accepted accounting standards

  1. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  2. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  4. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  5. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  6. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles...

  7. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles...

  8. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  9. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the final rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement...

  10. Standard format and content acceptance criteria for the Material Control and Accounting (MC and A) Reform Amendment: 10 CFR Part 74, Subpart E. Revision 1

    SciTech Connect

    1995-04-01

    In 1987 the NRC revised the material control and accounting requirements for NRC licensees authorized to possess and use a formula quantity (i.e., 5 formula kilograms or more) of strategic special nuclear material. Those revisions issued as 10 CFR 74.51-59 require timely monitoring of in-process inventory and discrete items to detect anomalies potentially indicative of material losses. Timely detection and enhanced loss localization capabilities are beneficial to alarm resolution and also for material recovery in the event of an actual loss. NUREG-1280 was issued in 1987 to present criteria that could be used by applicants, licensees, and NRC license reviewers in the initial preparation and subsequent review of fundamental nuclear material control (FNMC) plans submitted in response to the Reform Amendment. This document is also intended for both licensees and license reviewers with respect to FNMC plan revisions. General performance objectives, system capabilities, process monitoring, item monitoring, alarm resolution, quality assurance, and accounting are addressed. This revision to NUREG-1280 is an expansion of the initial edition, which clarifies and expands upon several topics and addresses issues identified under Reform Amendment implementation experience.

  11. 2 CFR 200.49 - Generally Accepted Accounting Principles (GAAP).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Generally Accepted Accounting Principles (GAAP). 200.49 Section 200.49 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE...

  12. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    EPA Science Inventory

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  13. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  14. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

    The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

  15. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments. PMID:10145384

  16. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  17. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2012-01-01

    This study aims to determine whether educational accountability promotes educational triage. This study exploits a natural experiment in North Carolina in which standards increased first in math in 2006 and second in reading in 2008 to determine whether an increase in educational standards caused an increase in educational triage at the expense of…

  18. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  19. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... any information collection requirements that require the approval of the Office of Management and... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  20. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE... Account § 150.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  1. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE... Account § 150.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  2. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE... Account § 150.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  3. Accountability Systems: Performance Standards and Assessment.

    ERIC Educational Resources Information Center

    Rahn, Mikala L.; Holmes, Patricia

    1999-01-01

    This monograph provides a status report on issues related to accountability, including standards and assessments, data systems, and the role of incentives for schools, teachers, and students in improving student achievement. Using information gathered from the literature and interviews with state administrators of vocational education, this paper…

  4. Standards, Testing, and Accountability: Misguided Intentions

    ERIC Educational Resources Information Center

    Alexander, James

    2011-01-01

    There are many factors affecting student achievement. It is misguided and a waste of time and effort to pursue the failed policies of more standards, tests, and accountability. The primary problems relative to student achievement are mainly societal. Rather than more failed policies, what our nation needs is a discussion about national values,…

  5. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act (PPA) of 2006. The PPA amended the minimum funding requirements for defined benefit pension plans. The PPA required the Board to harmonize with PPA the CAS applicable to the......

  6. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  7. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  8. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  9. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  10. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account....

  11. Demystifying Learning Technology Standards. Part II: Acceptance and Implementation.

    ERIC Educational Resources Information Center

    Sonwalkar, Nishikant

    2002-01-01

    Discussion of learning technology standards focuses on acceptance and implementation, illustrated by SCORM specifications as applied to courseware development. Highlights include course structure; content hierarchy; multimedia assets; sharable content objects (SCOs); content aggregation; content packaging; categories of metadata; and content…

  12. Standard-E hydrogen monitoring system shop acceptance test procedure

    SciTech Connect

    Schneider, T.C.

    1997-10-02

    The purpose of this report is to document that the Standard-E Hydrogen Monitoring Systems (SHMS-E), fabricated by Mid-Columbia Engineering (MCE) for installation on the Waste Tank Farms in the Hanford 200 Areas, are constructed as intended by the design. The ATP performance will verify proper system fabrication.

  13. ASHRAE STANDARD 62: VENTILATION FOR ACCEPTABLE INDOOR AIR QUALITY

    EPA Science Inventory

    The paper highlights some of the key features of the design procedures in ASHRAE Standard 62 (Ventilation for Acceptable Indoor Air Quality) and summarizes the status of the related review process. he Standard contains design procedures and guidelines for ventilation rates in "al...

  14. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards....

  15. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.3 Application of generally accepted accounting principles. Each institution shall: (a) Prepare...

  16. 7 CFR 1717.605 - Design standards, plans and specifications, construction standards, and RUS accepted materials.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... will be financed by RUS. These requirements are set forth in other RUS regulations, especially in 7 CFR..., construction standards, and RUS accepted materials. 1717.605 Section 1717.605 Agriculture Regulations of the... standards, plans and specifications, construction standards, and RUS accepted materials. All...

  17. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    ERIC Educational Resources Information Center

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  18. THE SEXUAL DOUBLE STANDARD AND ADOLESCENT PEER ACCEPTANCE.

    PubMed

    Kreager, Derek A; Staff, Jeremy

    2009-06-01

    The belief that women and men are held to different standards of sexual conduct is pervasive in contemporary American society. According to the sexual double standard, boys and men are rewarded and praised for heterosexual sexual contacts, whereas girls and women are derogated and stigmatized for similar behaviors. Although widely held by the general public, research findings on the sexual double standard remain equivocal, with qualitative studies and early attitudinal surveys generally finding evidence of the double standard and more recent experimental vignette designs often failing to find similar results. In this study, we extend prior research by directly measuring the social status of sexually permissive youth. We use data collected from the National Longitudinal Study of Adolescent Health to relate adolescents' self-reported numbers of sexual partners to a network measure of peer acceptance. Results suggest that the association between lifetime sexual partnerships and peer status varies significantly by gender, such that greater numbers of sexual partners are positively correlated with boys' peer acceptance, but negatively correlated with girls' peer acceptance. Moreover, the relationship between boys' sexual behaviors and peer acceptance is moderated by socioeconomic origins; sexually permissive boys from disadvantaged backgrounds are predicted to have more friendships than permissive boys from more advantaged backgrounds. Our results thus support the existence of an adolescent sexual double standard and suggest that sexual norms vary by both gender and socioeconomic origins. PMID:25484478

  19. THE SEXUAL DOUBLE STANDARD AND ADOLESCENT PEER ACCEPTANCE*

    PubMed Central

    Kreager, Derek A.; Staff, Jeremy

    2014-01-01

    The belief that women and men are held to different standards of sexual conduct is pervasive in contemporary American society. According to the sexual double standard, boys and men are rewarded and praised for heterosexual sexual contacts, whereas girls and women are derogated and stigmatized for similar behaviors. Although widely held by the general public, research findings on the sexual double standard remain equivocal, with qualitative studies and early attitudinal surveys generally finding evidence of the double standard and more recent experimental vignette designs often failing to find similar results. In this study, we extend prior research by directly measuring the social status of sexually permissive youth. We use data collected from the National Longitudinal Study of Adolescent Health to relate adolescents’ self-reported numbers of sexual partners to a network measure of peer acceptance. Results suggest that the association between lifetime sexual partnerships and peer status varies significantly by gender, such that greater numbers of sexual partners are positively correlated with boys’ peer acceptance, but negatively correlated with girls’ peer acceptance. Moreover, the relationship between boys’ sexual behaviors and peer acceptance is moderated by socioeconomic origins; sexually permissive boys from disadvantaged backgrounds are predicted to have more friendships than permissive boys from more advantaged backgrounds. Our results thus support the existence of an adolescent sexual double standard and suggest that sexual norms vary by both gender and socioeconomic origins. PMID:25484478

  20. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  1. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  2. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  3. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  4. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  5. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  6. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  7. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  8. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  9. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  10. Standard-D hydrogen monitoring system acceptance test

    SciTech Connect

    Lott, D.T., Westinghouse Hanford

    1996-05-24

    This document details the results of the field Acceptance Testing of the Standard-D Hydrogen Monitoring System on the waste tank exhaust stacks in 241-AW and 241-AN tank farm. The monitors will be used to measure hydrogen and ammonia from the exhaust stacks.

  11. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  12. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  13. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  14. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  15. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  16. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously, a... circumstances.'' (See Preamble to CAS 416 (43 FR 42239, Sept. 20, 1978).) Although CAS 416 has been in effect... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use...

  17. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  18. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    ERIC Educational Resources Information Center

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  19. Accounting for the Uncertainty in Performance Standards.

    ERIC Educational Resources Information Center

    deGruijter, Dato N. M.

    The setting of standards involves subjective value judgments. The inherent arbitrariness of specific standards has been severely criticized by Glass. His antagonists agree that standard setting is a judgmental task but they have pointed out that arbitrariness in the positive sense of serious judgmental decisions is unavoidable. Further, small…

  20. Standardization of DOE Disposal Facilities Waste Acceptance Processes

    SciTech Connect

    Shrader, T. A.; Macbeth, P. J.

    2002-02-26

    On February 25, 2000, the U.S. Department of Energy (DOE) issued the Record of Decision (ROD) for the Waste Management Programmatic Environmental Impact Statement (WM PEIS) for low-level and mixed low-level wastes (LLW/ MLLW) treatment and disposal. The ROD designated the disposal sites at Hanford and the Nevada Test Site (NTS) to dispose of LLW/MLLW from sites without their own disposal facilities. DOE's Richland Operations Office (RL) and the National Nuclear Security Administration's Nevada Operations Office (NV) have been charged with effectively implementing the ROD. To accomplish this task NV and RL, assisted by their operating contractors Bechtel Nevada (BN), Fluor Hanford (FH), and Bechtel Hanford (BH) assembled a task team to systematically map out and evaluate the current waste acceptance processes and develop an integrated, standardized process for the acceptance of LLW/MLLW. A structured, systematic, analytical process using the Six Sigma system identified dispos al process improvements and quantified the associated efficiency gains to guide changes to be implemented. The review concluded that a unified and integrated Hanford/NTS Waste Acceptance Process would be a benefit to the DOE Complex, particularly the waste generators. The Six Sigma review developed quantitative metrics to address waste acceptance process efficiency improvements, and provides an initial look at development of comparable waste disposal cost models between the two disposal sites to allow quantification of the proposed improvements.

  1. Standardization of DOE Disposal Facilities Waste Acceptance Process

    SciTech Connect

    SHRADER, T.; MACBETH, P.

    2002-01-01

    On February 25, 2000, the US. Department of Energy (DOE) issued the Record of Decision (ROD) for the Waste Management Programmatic Environmental Impact Statement (WM PEIS) for low-level and mixed low-level wastes (LLW/ MLLW) treatment and disposal. The ROD designated the disposal sites at Hanford and the Nevada Test Site (NTS) to dispose of LLWMLLW from sites without their own disposal facilities. DOE's Richland Operations Office (RL) and the National Nuclear Security Administration's Nevada Operations Office (NV) have been charged with effectively implementing the ROD. To accomplish this task NV and RL, assisted by their operating contractors Bechtel Nevada (BN), Fluor Hanford (FH), and Bechtel Hanford (BH) assembled a task team to systematically map out and evaluate the current waste acceptance processes and develop an integrated, standardized process for the acceptance of LLWMLLW. A structured, systematic, analytical process using the Six Sigma system identified disposal process improvements and quantified the associated efficiency gains to guide changes to be implemented. The review concluded that a unified and integrated Hanford/NTS Waste Acceptance Process would be a benefit to the DOE Complex, particularly the waste generators. The Six Sigma review developed quantitative metrics to address waste acceptance process efficiency improvements, and provides an initial look at development of comparable waste disposal cost models between the two disposal sites to allow quantification of the proposed improvements.

  2. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of...

  3. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  4. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  5. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  6. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  7. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  8. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  9. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  10. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  12. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2016-01-01

    Despite common conceptions, evidence on whether No Child Left Behind (NCLB) has had adverse effects for low achieving students is mixed. We hypothesize that the incentive to shift attention away from the lowest achieving students increases with the rigor of state standards. Using panel data from students in North Carolina, we exploit two natural…

  13. Accountability Using ISLLC Standards in Practicum Experiences.

    ERIC Educational Resources Information Center

    Simms, Susan; Masden, Penelope; Fiene, Jeanne

    This paper is a description of the development of a new educational leadership program at Austin Peay State University. From inception to implementation, the program used Interstate School Leaders Licensure Consortium (ISLLC) standards, a tool for assessing programs in educational administrator preparation. The goal of the program was to embed the…

  14. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  15. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. PMID:10293219

  16. 30 CFR 6.20 - MSHA acceptance of equivalent non-MSHA product safety standards.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false MSHA acceptance of equivalent non-MSHA product... LABORATORIES AND NON-MSHA PRODUCT SAFETY STANDARDS § 6.20 MSHA acceptance of equivalent non-MSHA product safety standards. (a) MSHA will accept non-MSHA product safety standards, or groups of standards, as...

  17. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  18. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  19. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  20. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  1. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  2. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  3. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  4. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  5. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  6. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  7. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  8. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  9. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  10. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  11. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  12. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  13. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  14. 46 CFR 159.010-3 - Independent laboratory: Standards for acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 6 2010-10-01 2010-10-01 false Independent laboratory: Standards for acceptance. 159... Laboratory: Acceptance, Recognition, and Termination § 159.010-3 Independent laboratory: Standards for acceptance. (a) To be accepted by the Coast Guard as an independent laboratory, a laboratory must— (1)...

  15. Standard-B hydrogen monitoring system acceptance test report

    SciTech Connect

    Tran, T.T.

    1994-09-08

    Test Engineering was supported by Tank Waste Remediation System Safety Programs Engineering Support in the performance of an Acceptance Test Procedure (ATP) to qualify the Standard Hydrogen Monitoring System (SHMS) cabinet installed on waste tank 241-SY-103. The June 7, 1994 ATP performance was controlled by West Waste Tank Farms work package 2W-94-322. The ATP was conducted following the final installation of a second Whittaker electro-chemical hydrogen monitoring cell. The cabinet had been sited on the waste tank two years earlier, but never connected to the exhaust vent header to monitor Tank 241-SY-103 vent header exhaust gases. The cabinet was then modified, to remove two undesirable solid state hydrogen monitors and install a second Whittaker electro-chemical hydrogen monitoring sensor and signal conditioning. The ATP was used to assure that the cabinet wiring and components were properly installed and labeled and that the two years without operation had not seriously damaged the installed equipment. Electrical and pneumatic tests were performed to assure system integrity.

  16. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  17. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  18. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Accounting Standards (MAY 2014) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  19. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  20. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting...

  1. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Recodified by the Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i... deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting...

  2. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  3. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting...

  4. What's New: Update on GASB and Accounting Standards.

    ERIC Educational Resources Information Center

    Marrone, Robert S.; Scharle, Robert E.

    1996-01-01

    Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

  5. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Must I conduct another review of an account after I accept it? 550.210 Section 550.210 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF... Fiduciary Account § 550.210 Must I conduct another review of an account after I accept it? After you...

  6. 12 CFR 150.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Must I conduct another review of an account after I accept it? 150.210 Section 150.210 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF... Fiduciary Account § 150.210 Must I conduct another review of an account after I accept it? After you...

  7. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Must I conduct another review of an account after I accept it? 550.210 Section 550.210 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF... Fiduciary Account § 550.210 Must I conduct another review of an account after I accept it? After you...

  8. Coping with Standards, Tests, and Accountability: Voices from the Classroom.

    ERIC Educational Resources Information Center

    Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

    This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American Classroom in Nebraska"…

  9. Teacher Professional Standards, Accountability and Ideology: Alternative Discourses

    ERIC Educational Resources Information Center

    Tuinamuana, Katarina

    2011-01-01

    Teacher professional standards and accountability are today writ large on the landscape of both schooling and teacher education practice around the world. This paper explores some of the related debates through a discussion of four discourses on teacher professional standards: namely, discourses of commonsense, professionalism and quality,…

  10. Social Moderation, Assessment and Assuring Standards for Accounting Graduates

    ERIC Educational Resources Information Center

    Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

    2014-01-01

    Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that…

  11. 2 CFR 200.50 - Generally Accepted Government Auditing Standards (GAGAS).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Generally Accepted Government Auditing... § 200.50 Generally Accepted Government Auditing Standards (GAGAS). GAGAS means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable...

  12. 19 CFR 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Car, compartment, and package seals; and fastenings; standards; acceptance by Customs. 24.13a Section 24.13a Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.13a Car, compartment,...

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

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios. PMID:10146078

  14. 49 CFR 195.228 - Welds and welding inspection: Standards of acceptability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) The acceptability of a weld is determined according to the standards in Section 9 of API 1104. However... Appendix A to API 1104 (incorporated by reference, see § 195.3) applies to the weld, the acceptability...

  15. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  16. How to Integrate International Financial Reporting Standards into Accounting Programs

    ERIC Educational Resources Information Center

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  17. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  18. Assessing the Readability of Government Accounting Standards: The Cloze Procedure.

    ERIC Educational Resources Information Center

    Shaffer, Raymond J.; And Others

    1993-01-01

    Argues the cloze procedure is the appropriate method of assessing the readability of business writing. Uses this procedure to determine the readability of a statement issued by the Governmental Accounting Standards Board (GASB). Finds one important GASB statement unreadable by college-level readers. (NH)

  19. 15 CFR 10.6 - Procedures for acceptance of a recommended standard.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Acceptance of not less than 60 percent by the producer segment, the distributor segment, and the user and... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Procedures for acceptance of a... PROCEDURES FOR THE DEVELOPMENT OF VOLUNTARY PRODUCT STANDARDS § 10.6 Procedures for acceptance of...

  20. 15 CFR 10.6 - Procedures for acceptance of a recommended standard.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) Acceptance of not less than 60 percent by the producer segment, the distributor segment, and the user and... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false Procedures for acceptance of a... PROCEDURES FOR THE DEVELOPMENT OF VOLUNTARY PRODUCT STANDARDS § 10.6 Procedures for acceptance of...

  1. The Sexual Double Standard and Adolescent Peer Acceptance

    ERIC Educational Resources Information Center

    Kreager, Derek A.; Staff, Jeremy

    2009-01-01

    The belief that women and men are held to different standards of sexual conduct is pervasive in contemporary American society. According to the sexual double standard, boys and men are rewarded and praised for heterosexual sexual contacts, whereas girls and women are derogated and stigmatized for similar behaviors. Although widely held by the…

  2. Using NCATE 2000 Standards as State Accreditation Standards: A Beginner's and a Veteran's Approach to Accountability.

    ERIC Educational Resources Information Center

    Bennett, J. Phillip; Gage, Martha S.; Craven, Lonnie; Morrison, Gail

    This paper discusses how the 2000 standards of the National Council for the Accreditation of Teacher Education (NCATE) can be used in state accreditation standards to promote accountability. It describes standards 1 and 2: candidate knowledge, skills, and dispositions and assessment system and unit evaluation, then presents a few examples of…

  3. 46 CFR 159.010-3 - Independent laboratory: Standards for acceptance.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 6 2013-10-01 2013-10-01 false Independent laboratory: Standards for acceptance. 159..., CONSTRUCTION, AND MATERIALS: SPECIFICATIONS AND APPROVAL APPROVAL OF EQUIPMENT AND MATERIALS Independent Laboratory: Acceptance, Recognition, and Termination § 159.010-3 Independent laboratory: Standards...

  4. 46 CFR 159.010-3 - Independent laboratory: Standards for acceptance.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 6 2012-10-01 2012-10-01 false Independent laboratory: Standards for acceptance. 159..., CONSTRUCTION, AND MATERIALS: SPECIFICATIONS AND APPROVAL APPROVAL OF EQUIPMENT AND MATERIALS Independent Laboratory: Acceptance, Recognition, and Termination § 159.010-3 Independent laboratory: Standards...

  5. 46 CFR 159.010-3 - Independent laboratory: Standards for acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 6 2011-10-01 2011-10-01 false Independent laboratory: Standards for acceptance. 159..., CONSTRUCTION, AND MATERIALS: SPECIFICATIONS AND APPROVAL APPROVAL OF EQUIPMENT AND MATERIALS Independent Laboratory: Acceptance, Recognition, and Termination § 159.010-3 Independent laboratory: Standards...

  6. 46 CFR 159.010-3 - Independent laboratory: Standards for acceptance.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 6 2014-10-01 2014-10-01 false Independent laboratory: Standards for acceptance. 159..., CONSTRUCTION, AND MATERIALS: SPECIFICATIONS AND APPROVAL APPROVAL OF EQUIPMENT AND MATERIALS Independent Laboratory: Acceptance, Recognition, and Termination § 159.010-3 Independent laboratory: Standards...

  7. A behavior-analytic account of depression and a case report using acceptance-based procedures

    PubMed Central

    Dougher, Michael J.; Hackbert, Lucianne

    1994-01-01

    Although roughly 6% of the general population is affected by depression at some time during their lifetime, the disorder has been relatively neglected by behavior analysts. The preponderance of research on the etiology and treatment of depression has been conducted by cognitive behavior theorists and biological psychiatrists and psychopharmacologists interested in the biological substrates of depression. These approaches have certainly been useful, but their reliance on cognitive and biological processes and their lack of attention to environment—behavior relations render them unsatisfactory from a behavior-analytic perspective. The purpose of this paper is to provide a behavior-analytic account of depression and to derive from this account several possible treatment interventions. In addition, case material is presented to illustrate an acceptance-based approach with a depressed client. PMID:22478195

  8. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ..., and NASA published a proposed rule in the Federal Register at 76 FR 8989 on February 16, 2011, to... information collection requirements that require the approval of the Office of Management and Budget under the... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board...

  9. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting...

  10. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  11. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  12. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting...

  13. Cost Accounting Standards: An Overview of Compliance with These Complex Standards.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1993-01-01

    A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

  14. 77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-25

    ... From the Federal Register Online via the Government Publishing Office NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Parts 701 and 741 RIN 3133-AE09 Designation of Low-Income Status; Acceptance of Secondary...; Acceptance of secondary capital accounts by low-income designated credit unions. (a) Designation of...

  15. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Designation of low income status; Acceptance of secondary capital accounts by low-income designated credit unions. 701.34 Section 701.34 Banks and Banking... FEDERAL CREDIT UNIONS § 701.34 Designation of low income status; Acceptance of secondary capital...

  16. Standard-C hydrogen monitoring system acceptance test procedure

    SciTech Connect

    Schneider, T.C.

    1994-09-02

    The primary function of the standard-C hydrogen monitoring system (SHMS) is to monitor specifically for hydrogen in the waste tank atmosphere which may also contain (but not be limited to) unknown quantities of air, nitrous oxide, ammonia, water vapor, carbon dioxide, carbon monoxide, and other gaseous constituents. The SHMS will consist of hydrogen specific monitors, a grab sampler to collect samples for laboratory analysis, a gas chromatograph, and the gas sample collection system necessary to support the operation of the instrumentation. This system will be located in a cabinet placed at the tank of interest. The purpose of this document is to demonstrate that the SHMS is constructed as intended by design.

  17. 30 CFR 7.10 - MSHA acceptance of equivalent non-MSHA product safety standards.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 1 2011-07-01 2011-07-01 false MSHA acceptance of equivalent non-MSHA product safety standards. 7.10 Section 7.10 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR TESTING, EVALUATION, AND APPROVAL OF MINING PRODUCTS TESTING BY APPLICANT OR THIRD PARTY General § 7.10 MSHA acceptance of equivalent...

  18. 7 CFR 1755.400 - RUS standard for acceptance tests and measurements of telecommunications plant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false RUS standard for acceptance tests and measurements of telecommunications plant. 1755.400 Section 1755.400 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS,...

  19. 7 CFR 1755.400 - RUS standard for acceptance tests and measurements of telecommunications plant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false RUS standard for acceptance tests and measurements of telecommunications plant. 1755.400 Section 1755.400 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS,...

  20. 7 CFR 1755.400 - RUS standard for acceptance tests and measurements of telecommunications plant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS standard for acceptance tests and measurements of telecommunications plant. 1755.400 Section 1755.400 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS,...

  1. 7 CFR 1755.400 - RUS standard for acceptance tests and measurements of telecommunications plant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false RUS standard for acceptance tests and measurements of telecommunications plant. 1755.400 Section 1755.400 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS,...

  2. 7 CFR 1755.400 - RUS standard for acceptance tests and measurements of telecommunications plant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false RUS standard for acceptance tests and measurements of telecommunications plant. 1755.400 Section 1755.400 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS,...

  3. 49 CFR 195.228 - Welds and welding inspection: Standards of acceptability.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 3 2012-10-01 2012-10-01 false Welds and welding inspection: Standards of... SAFETY TRANSPORTATION OF HAZARDOUS LIQUIDS BY PIPELINE Construction § 195.228 Welds and welding inspection: Standards of acceptability. (a) Each weld and welding must be inspected to insure compliance...

  4. 49 CFR 195.228 - Welds and welding inspection: Standards of acceptability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 3 2014-10-01 2014-10-01 false Welds and welding inspection: Standards of... SAFETY TRANSPORTATION OF HAZARDOUS LIQUIDS BY PIPELINE Construction § 195.228 Welds and welding inspection: Standards of acceptability. (a) Each weld and welding must be inspected to insure compliance...

  5. 49 CFR 195.228 - Welds and welding inspection: Standards of acceptability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 3 2013-10-01 2013-10-01 false Welds and welding inspection: Standards of... SAFETY TRANSPORTATION OF HAZARDOUS LIQUIDS BY PIPELINE Construction § 195.228 Welds and welding inspection: Standards of acceptability. (a) Each weld and welding must be inspected to insure compliance...

  6. 49 CFR 195.228 - Welds and welding inspection: Standards of acceptability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 3 2011-10-01 2011-10-01 false Welds and welding inspection: Standards of... SAFETY TRANSPORTATION OF HAZARDOUS LIQUIDS BY PIPELINE Construction § 195.228 Welds and welding inspection: Standards of acceptability. (a) Each weld and welding must be inspected to insure compliance...

  7. 75 FR 52860 - Final Airworthiness Design Standards for Acceptance Under the Primary Category Rule; Orlando...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-30

    ... Register on June 21, 2010, 75 FR 34953. No comments were received, and the airworthiness design standards... Under the Primary Category Rule; Orlando Helicopter Airways (OHA), Inc., Models Cessna 172I, 172K, 172L... Proposed Airworthiness Design Standards for Acceptance Under the Primary Category Rule; Orlando...

  8. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  9. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  10. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting...

  11. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting...

  12. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  13. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  14. Acceptance Factors Influencing Adoption of National Institute of Standards and Technology Information Security Standards: A Quantitative Study

    ERIC Educational Resources Information Center

    Kiriakou, Charles M.

    2012-01-01

    Adoption of a comprehensive information security governance model and security controls is the best option organizations may have to protect their information assets and comply with regulatory requirements. Understanding acceptance factors of the National Institute of Standards and Technology (NIST) Risk Management Framework (RMF) comprehensive…

  15. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial...

  16. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial...

  17. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I conduct another review of an account after I accept it? 550.210 Section 550.210 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of...

  18. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  19. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  20. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  1. 46 CFR 10.409 - Coast Guard-accepted Quality Standard System (QSS) organizations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 1 2014-10-01 2014-10-01 false Coast Guard-accepted Quality Standard System (QSS) organizations. 10.409 Section 10.409 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY MERCHANT MARINE OFFICERS AND SEAMEN MERCHANT MARINER CREDENTIAL Training Courses and Programs § 10.409 Coast...

  2. 46 CFR 8.250 - Acceptance of standards and functions delegated under existing regulations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... APPLICABLE TO THE PUBLIC VESSEL INSPECTION ALTERNATIVES Recognition of a Classification Society § 8.250 Acceptance of standards and functions delegated under existing regulations. (a) Classification society class... society has received authorization to conduct a related delegated function. (b) A...

  3. 14 CFR 91.1071 - Crewmember: Tests and checks, grace provisions, training to accepted standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... performance to the person conducting the check, the program manager may not use the pilot, nor may the pilot... OPERATING AND FLIGHT RULES Fractional Ownership Operations Program Management § 91.1071 Crewmember: Tests... provisions, training to accepted standards. 91.1071 Section 91.1071 Aeronautics and Space FEDERAL...

  4. 75 FR 34953 - Existence of Proposed Airworthiness Design Standards for Acceptance Under the Primary Category...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Aviation Administration 14 CFR Part 21 Existence of Proposed Airworthiness Design Standards for Acceptance Under the Primary Category Rule; Orlando Helicopter Airways (OHA), Inc., Models Cessna 172I,...

  5. 46 CFR 164.019-5 - Standard components; acceptance criteria and procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 6 2010-10-01 2010-10-01 false Standard components; acceptance criteria and procedures. 164.019-5 Section 164.019-5 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) EQUIPMENT, CONSTRUCTION, AND MATERIALS: SPECIFICATIONS AND APPROVAL MATERIALS Personal Flotation...

  6. Standards-Based Accountability as a Tool for Making a Difference in Student Learning. A State and an Institutional Perspective on Standards-Based Accountability.

    ERIC Educational Resources Information Center

    Wilkerson, Judy R.

    This paper examines Florida's standards-driven performance assessment, emphasizing teacher preparation, and touching on K-12 accountability. Florida's educational reform and accountability efforts are driven by the Florida System of School Improvement and Accountability document. The system is derived from state goals similar to the national Goals…

  7. Accountability. State Implementation of Common Core State Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  8. Standard-B auto grab sampler hydrogen monitoring system, Acceptance Test Report

    SciTech Connect

    Lott, D.T.

    1995-05-18

    Project W-369, Watch List Tank Hydrogen Monitors, installed a Standard-C Hydrogen Monitoring System (SHMS) on the Flammable gas waste tank AN-104. General Support Projects (8K510) was support by Test Engineering (7CH30) in the performance of the Acceptance Test Procedures (ATP) to qualify the SHMS cabinets on the waste tank. The ATP`s performance was controlled by Tank Farm work package. This completed ATP is transmitted by EDT-601748 as an Acceptance Test Report (ATR) in accordance with WHC-6-1, EP 4.2 and EP 1.12.

  9. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Cost Accounting...

  10. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Cost Accounting...

  11. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Cost Accounting...

  12. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Cost Accounting...

  13. Standards, Assessments, and Accountability. Education Policy White Paper

    ERIC Educational Resources Information Center

    Shepard, Lorrie, Ed.; Hannaway, Jane, Ed.; Baker, Eva, Ed.

    2009-01-01

    Standards-based education reform has a more than 20-year history. A standards-based vision was enacted in federal law under the Clinton administration with the 1994 reauthorization of the Elementary and Secondary Education Act (ESEA) and carried forward under the Bush administration with the No Child Left Behind Act (NCLB) of 2001. In a recent…

  14. High School Science Teachers' Views of Standards and Accountability

    ERIC Educational Resources Information Center

    Donnelly, Lisa A.; Sadler, Troy D.

    2009-01-01

    Previous literature has documented how teachers perceive both advantages and disadvantages associated with standards-based reform. These teacher perceptions may be connected to classroom practices in terms of the extent to which standards are utilized by individual teachers. The purpose of this study was to identify how secondary science teachers…

  15. Accountability. State Implementation of College- and Career-Readiness Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2015-01-01

    All of the states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and Secondary…

  16. Accountability and Independence for Schools: Towards a Higher Standard

    ERIC Educational Resources Information Center

    Bassett, Patrick F.

    2004-01-01

    For a long time, independent schools have relied primarily upon peer-review accreditation for the purpose of accountability. Akin to the process used by colleges and universities, libraries and hospitals, school accreditation via a reputable accrediting organization is thorough, rigorous, and professional. It is rooted in two underlying…

  17. Trusting Description: Authenticity, Accountability, and Archival Description Standards

    ERIC Educational Resources Information Center

    MacNeil, Heather

    2009-01-01

    It has been suggested that one of the purposes of archival description is to establish grounds for presuming the authenticity of the records being described. The article examines the implications of this statement by examining the relationship between and among authenticity, archival description, and archival accountability, assessing how this…

  18. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    ERIC Educational Resources Information Center

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions that are…

  19. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting...

  20. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

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

  2. Dental Hygiene Faculty Calibration Using Two Accepted Standards for Calculus Detection: A Pilot Study.

    PubMed

    Santiago, Lisa J; Freudenthal, Jacqueline J; Peterson, Teri; Bowen, Denise M

    2016-08-01

    Faculty calibration studies for calculus detection use two different standards for examiner evaluation, yet the only therapeutic modality that can be used for nonsurgical periodontal treatment is scaling/root debridement or planing. In this study, a pretest-posttest design was used to assess the feasibility of faculty calibration for calculus detection using two accepted standards: that established by the Central Regional Dental Testing Service, Inc. (CRDTS; readily detectible calculus) and the gold standard for scaling/root debridement (root roughness). Four clinical dental hygiene faculty members out of five possible participants at Halifax Community College agreed to participate. The participants explored calculus on the 16 assigned teeth (64 surfaces) of four patients. Calculus detection scores were calculated before and after training. Kappa averages using CRDTS criteria were 0.561 at pretest and 0.631 at posttest. Kappa scores using the scaling/root debridement or planing standard were 0.152 at pretest and 0.271 at posttest. The scores indicated improvement from moderate (Kappa=0.41-0.60) to substantial agreement (Kappa=0.61-0.80) following training using the CRDTS standard. Although this result differed qualitatively and Kappas were significantly different from 0, the differences for pre- to post-Kappas for patient-rater dyads using CRDTS were not statistically significant (p=0.778). There was no difference (p=0.913) in Kappa scores pre- to post-training using the scaling/root debridement standard. Despite the small number of participants in this study, the results indicated that training to improve interrater reliability to substantial agreement was feasible using the CRDTS standard but not using the gold standard. The difference may have been due to greater difficulty in attaining agreement regarding root roughness. Future studies should include multiple training sessions with patients using the same standard for scaling/root debridement used for

  3. Incentives for Organ Donation: Proposed Standards for an Internationally Acceptable System

    PubMed Central

    2012-01-01

    Incentives for organ donation, currently prohibited in most countries, may increase donation and save lives. Discussion of incentives has focused on two areas: (1) whether or not there are ethical principles that justify the current prohibition and (2) whether incentives would do more good than harm. We herein address the second concern and propose for discussion standards and guidelines for an acceptable system of incentives for donation. We believe that if systems based on these guidelines were developed, harms would be no greater than those to today’s conventional donors. Ultimately, until there are trials of incentives, the question of benefits and harms cannot be satisfactorily answered. PMID:22176925

  4. 2 CFR 200.419 - Cost accounting standards and disclosure statement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting standards located at 48 CFR 9905.501, 9905.502, 9905.505, and 9905.506. CAS-covered contracts awarded to the IHEs are subject to the CAS requirements at 48 CFR 9900 through 9999 and 48 CFR part 30... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Cost accounting standards and...

  5. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    ERIC Educational Resources Information Center

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  6. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    .... Background The Cost Accounting Standards (CAS) Board published a final rule in the Federal Register at 76 FR... Federal Register at 76 FR 79545, on December 22, 2011. III. Executive Orders 12866 and 13563 Executive... Regulation; Revision of Cost Accounting Standards Threshold AGENCY: Department of Defense (DoD),...

  7. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  8. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  9. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  10. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  11. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  12. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  13. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  14. The Standards-Setting Process in Accounting: Lessons for Education and Workplace Reform.

    ERIC Educational Resources Information Center

    Merritt, Donna; Bailey, Thomas R.

    This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

  15. FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

    PubMed

    Titera, W R

    1993-04-01

    The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions. PMID:10145790

  16. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... 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 9904.402...

  17. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... 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 9904.402...

  18. Consultation to Support Inclusive Accountability and Standards-Based Reform: Facilitating Access, Equity, and Empowerment

    ERIC Educational Resources Information Center

    Roach, Andrew T.; Elliott, Stephen N.

    2009-01-01

    Current federal legislation (i.e., No Child Left Behind (NCLB)) requires states to set rigorous academic standards, ensure classroom instruction addresses these standards, and measure and report students' progress via large-scale assessments. NCLB assumes that inclusive accountability systems and standards-based reform will result in improved…

  19. Virtual glaucoma clinics: patient acceptance and quality of patient education compared to standard clinics

    PubMed Central

    Court, Jennifer H; Austin, Michael W

    2015-01-01

    Purpose Virtual glaucoma clinics allow rapid, reliable patient assessment but the service should be acceptable to patients and concordance with treatment needs to be maintained with adequate patient education. This study compares experiences and understanding of patients reviewed via the virtual clinic versus the standard clinic by way of an extended patient satisfaction questionnaire (PSQ). Patients and methods One hundred PSQs were given to consecutive patients attending glaucoma clinics in October 2013. All 135 patients reviewed via the virtual clinic from April 2013 until August 2013 were sent postal PSQs in September 2013. Data were obtained for demographics, understanding of glaucoma, their condition, satisfaction with their experience, and quality of information. Responses were analyzed in conjunction with the clinical records. Results Eighty-five percent of clinic patients and 63% of virtual clinic patients responded to the PSQ. The mean satisfaction score was over 4.3/5 in all areas surveyed. Virtual clinic patients’ understanding of their condition was very good, with 95% correctly identifying their diagnosis as glaucoma, 83% as ocular hypertension and 78% as suspects. There was no evidence to support inferior knowledge or self-perceived understanding compared to standard clinic patients. Follow-up patients knew more about glaucoma than new patients. Over 95% of patients found our information leaflet useful. Forty percent of patients sought additional information but less than 20% used the internet for this. Conclusion A substantial proportion of glaucoma pathway patients may be seen by non-medical staff supervised by glaucoma specialists via virtual clinics. Patients are accepting of this format, reporting high levels of satisfaction and non-inferior knowledge to those seen in standard clinics. PMID:25987832

  20. 25 CFR 115.703 - May we accept for deposit into a trust account money not specified in § 115.702?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May we accept for deposit into a trust account money not specified in § 115.702? 115.703 Section 115.703 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information § 115.703 May we accept...

  1. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... estimated annual reporting burden is increased from that published in the Federal Register at 75 FR 3236, on... NE., Washington, DC 20417. ATTN: Hada Flowers/IC 9000-0129, Cost Accounting Standards...

  2. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  3. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

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

  4. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

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

  5. The Tension between Teacher Accountability and Flexibility: The Paradox of Standards-Based Reform

    ERIC Educational Resources Information Center

    Nadelson, Louis S.; Fuller, Michael; Briggs, Pamela; Hammons, David; Bubak, Katie; Sass, Margaret

    2012-01-01

    The anticipated constraints imposed by the accountability process associated with standards-based reform on teachers' practice suggest a tension between teachers' desire for flexibility and the accountability mandates associated with reform initiatives. In particular, we posited that the teachers would negatively perceive the influence of…

  6. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... disapproved these interpretations. See Release No. 33-6384 (Mar. 16, 1982) [47 FR 11476]. \\5\\ 15 U.S.C. 78a et... Financial Accounting Standards No. 119, `Disclosure about Derivative Financial Instruments and Fair Value of... removing ``paragraph 3 of FASB Interpretation No. 45, Guarantor's Accounting and Disclosure...

  7. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    ERIC Educational Resources Information Center

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  8. 19 CFR 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Car, compartment, and package seals; and... PROCEDURE § 24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs. (a) General standards. The seals and fastenings, together, shall (1) Be strong and durable; (2) Be capable...

  9. 19 CFR 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 1 2014-04-01 2014-04-01 false Car, compartment, and package seals; and... PROCEDURE § 24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs. (a) General standards. The seals and fastenings, together, shall (1) Be strong and durable; (2) Be capable...

  10. 19 CFR 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 1 2012-04-01 2012-04-01 false Car, compartment, and package seals; and... PROCEDURE § 24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs. (a) General standards. The seals and fastenings, together, shall (1) Be strong and durable; (2) Be capable...

  11. 19 CFR 24.13a - Car, compartment, and package seals; and fastenings; standards; acceptance by Customs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 1 2013-04-01 2013-04-01 false Car, compartment, and package seals; and... PROCEDURE § 24.13a Car, compartment, and package seals; and fastenings; standards; acceptance by Customs. (a) General standards. The seals and fastenings, together, shall (1) Be strong and durable; (2) Be capable...

  12. 25 CFR 115.705 - May we accept for deposit into a trust account money awarded or assessed by a court of competent...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May we accept for deposit into a trust account money awarded or assessed by a court of competent jurisdiction? 115.705 Section 115.705 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information...

  13. Standards for Educational Accountability Systems. CRESST Policy Brief 5, Winter 2002.

    ERIC Educational Resources Information Center

    Baker, Eva L.; Linn, Robert L.; Herman, Joan L.; Koretz, Daniel

    This document presents standards for educational accountability systems that represent models of practice derived from three perspectives: research knowledge, practical experience, and ethical considerations. These standards should be conceived of as targets for state and local systems and as criteria to judge proposed models of accountability…

  14. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  15. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  16. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  17. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  18. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  19. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  20. Lung transplantation from donors outside standard acceptability criteria--are they really marginal?

    PubMed

    Zych, Bartlomiej; García Sáez, Diana; Sabashnikov, Anton; De Robertis, Fabio; Amrani, Mohamed; Bahrami, Toufan; Mohite, Prashant N; Patil, Nikhil P; Weymann, Alexander; Popov, Aron F; Reed, Anna; Carby, Martin; Simon, André R

    2014-11-01

    Lung transplantation (LTx) from "extended donor criteria" donors may reduce significantly organ shortage. However, its influence on results remains unclear. In this study, we evaluate retrospectively the results of LTx from donors outside standard criteria: PaO2/FiO2 ratio < 300 mmHg, age over 55 years, and history of smoking > 20 pack-years. Two hundred and forty-eight patients underwent first time LTx in our institution between January 2007 and January 2013. Seventy-nine patients (Group I) received organs from "extended donor criteria" and 169 patients (Group II) from "standard donor criteria." Recipients' and donors' demographics, perioperative variables, and outcome were compared. Donors from Group I were significantly older [median (interquartile range)]: 52.5 (44;58) vs. 42 (28.5;48.5) years (P < 0.001) with lower PaO2/FiO2 ratio: 366 ± 116.1 455 ± 80.5 mmHg (P < 0.001), higher incidence of smoking history: 57.7% vs. 41.8% (P = 0.013), and more extensive smoking history: 24(15;30) vs. 10(3.75;14) pack-years (P < 0.001). Other parameters were comparable. Recipients' gender, diagnosis, percentage of patients operated on pump and receiving double LTx were also comparable. Recipients from Group I were significantly older: 50 (42;57) vs. 44 (29.5;53.5) years (P = 001). There were no differences observed in recipients' prevalence of primary graft dysfunction (PGD) grade 3 over first three postoperative days, duration of mechanical ventilation, intensive care and hospital length of stay, prevalence of rejection, and bronchiolitis obliterans syndrome (BOS). 90-day, 1-year, and 5-year survival (Group I vs. II) were also similar: 88.6% vs. 91.7%, 83.2% vs. 84.6%, and 59% vs. 68.2% (log rank P = 0.367). Carefully selected donor lungs from outside the standard acceptability criteria may expand existing donor pool with no detrimental effect on LTx outcome. PMID:25070600

  1. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage. PMID:10303705

  2. Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

    This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

  3. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... in the Federal Register at 74 FR 58628, on November 13, 2009. No comments were received. Public... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of... Federal Acquisition Regulation (FAR) Secretariat will be submitting to the Office of Management and...

  4. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  5. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ... was published in the Federal Register at 77 FR 69441, on November 19, 2012. Two respondents submitted... the Federal Register at 75 FR 3236, on January 20, 2010. Based on data from the Federal Procurement... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of...

  6. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Cost Accounting Standards-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.230-5...

  7. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  8. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  9. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  10. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  11. The New Standards and Accountability: Will Rewards and Sanctions Motivate America's Schools to Peak Performance?

    ERIC Educational Resources Information Center

    Lashway, Larry

    Educational standards and accountability are at the center of an ongoing national debate on school reform that began almost 20 years ago. This debate has raised fundamental questions about school effectiveness and the strategies educators should use to boost student learning. This book provides a closer look at these questions and seeks to answer…

  12. What of History? Historical Knowledge within a System of Standards and Accountability

    ERIC Educational Resources Information Center

    Kelly, Timothy; Meuwissen, Kevin; Vansledright, Bruce

    2007-01-01

    In this essay, the authors explore the structures, processes, and messages that accountability reforms communicate about the goals and means of coming to know history. In other words, how do existing history standards and formal curricula officialize certain orientations toward historical knowledge and traditions through which that knowledge is…

  13. The Rules of Engagement: Examining the Limits of Standards and Accountability Policy

    ERIC Educational Resources Information Center

    Easley, Jacob, II.

    2013-01-01

    Standards and accountability policies are central elements of school reform agendas aimed at equalizing students' access to quality education and closing the achievement gap. Yet, such policies have failed to yield the expected, large scale results. One explanation may be found in the embedded zones of wishful thinking. Two particular zones…

  14. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... request for comment (76 FR 40817) for the purpose of revising the Cost Accounting Standards (CAS... Acquisition Regulations Council on August 30, 2010 (at 75 FR 53129). By revising the CAS applicability... Council (Councils) published a final rule in the Federal Register on August 30, 2010 (75 FR...

  15. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... FR 8260). C. Public Comments Three respondents submitted comments in response to the SDP. Two... Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board... CAS 403 thresholds at 48 CFR 9904.403-40(c)(2) that require use of the three factor formula...

  16. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  17. Data Acceptance Criteria for Standardized Human-Associated Fecal Source Identification Quantitative Real-Time PCR Methods.

    PubMed

    Shanks, Orin C; Kelty, Catherine A; Oshiro, Robin; Haugland, Richard A; Madi, Tania; Brooks, Lauren; Field, Katharine G; Sivaganesan, Mano

    2016-05-01

    There is growing interest in the application of human-associated fecal source identification quantitative real-time PCR (qPCR) technologies for water quality management. The transition from a research tool to a standardized protocol requires a high degree of confidence in data quality across laboratories. Data quality is typically determined through a series of specifications that ensure good experimental practice and the absence of bias in the results due to DNA isolation and amplification interferences. However, there is currently a lack of consensus on how best to evaluate and interpret human fecal source identification qPCR experiments. This is, in part, due to the lack of standardized protocols and information on interlaboratory variability under conditions for data acceptance. The aim of this study is to provide users and reviewers with a complete series of conditions for data acceptance derived from a multiple laboratory data set using standardized procedures. To establish these benchmarks, data from HF183/BacR287 and HumM2 human-associated qPCR methods were generated across 14 laboratories. Each laboratory followed a standardized protocol utilizing the same lot of reference DNA materials, DNA isolation kits, amplification reagents, and test samples to generate comparable data. After removal of outliers, a nested analysis of variance (ANOVA) was used to establish proficiency metrics that include lab-to-lab, replicate testing within a lab, and random error for amplification inhibition and sample processing controls. Other data acceptance measurements included extraneous DNA contamination assessments (no-template and extraction blank controls) and calibration model performance (correlation coefficient, amplification efficiency, and lower limit of quantification). To demonstrate the implementation of the proposed standardized protocols and data acceptance criteria, comparable data from two additional laboratories were reviewed. The data acceptance criteria

  18. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  19. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  20. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  1. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 9905.502 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... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  2. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....501 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... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  3. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ...The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of a Staff Discussion Paper (SDP) on CAS 413 Pension Adjustments for Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of these efforts, the public is invited to attend two public meetings that are......

  4. A data base and a standard material for use in acceptance testing of low-activity waste products

    SciTech Connect

    Wolf, S.F.; Ebert, W.L.; Luo, J.S.; Strachan, D.M.

    1998-04-01

    The authors have conducted replicate dissolution tests following the product consistency test (PCT) procedure to measure the mean and standard deviation of the solution concentrations of B, Na, and Si at various combinations of temperature, duration, and glass/water mass ratio. Tests were conducted with a glass formulated to be compositionally similar to low-activity waste products anticipated for Hanford to evaluate the adequacy of test methods that have been designated in privatization contracts for use in product acceptance. An important finding from this set of tests is that the solution concentrations generated in tests at 20 C will likely be too low to measure the dissolution rates of waste products reliably. Based on these results, the authors recommend that the acceptance test be conducted at 40 C. Tests at 40 C generated higher solution concentrations, were more easily conducted, and the measured rates were easily related to those at 20 C. Replicate measurements of other glass properties were made to evaluate the possible use of LRM-1 as a standard material. These include its composition, homogeneity, density, compressive strength, the Na leachability index with the ANSI/ANS 16.1 leach test, and if the glass is characteristically hazardous with the toxicity characteristic leach procedure. The values of these properties were within the acceptable limits identified for Hanford low-activity waste products. The reproducibility of replicate tests and analyses indicates that the glass would be a suitable standard material.

  5. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... CFR 701.34, the funds committed to the secondary capital account are redeemable prior to maturity only... classifications (see 12 CFR 702.204(b)(11), 702.304(b) and 702.305(b), as the case may be), the NCUA Board may... reflection of the net worth value of the accounts in its financial statement may never exceed the...

  6. Learning Marketing Accounting Skills in the Introductory Marketing Course: The Development, Use, and Acceptance of a Self-Study Tutorial

    ERIC Educational Resources Information Center

    Chen, Yi Ju; Greenberg, Barnett; Dickson, Peter; Goodrich, Jonathan

    2012-01-01

    A self-study tutorial designed to teach, through a learning-by-doing application, how important marketing accounting is to the whole firm, and why every business graduate should have a solid understanding of marketing accounting is tested using an exam and satisfaction survey. Performance on the exam and satisfaction with the tutorial depended…

  7. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May we accept for deposit into a trust account retirement checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702? 115.704 Section 115.704 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND...

  8. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  9. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  10. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905.501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  11. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  12. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. GASB Achieves Standardization, Recognition.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1986-01-01

    In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

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

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

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

  15. 77 FR 29537 - Standards and Specifications for Timber Products Acceptable for Use by Rural Utilities Service...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-18

    ...The Rural Utilities Service published a final rule in the Federal Register on June 24, 2011, which amended its regulations on Electric and Telecommunications Standards and Specifications for Materials, Equipment and Construction, by codifying specifications for wood poles, stubs and anchor logs, wood crossarms (solid and laminated), transmission timbers and pole keys, and for quality control......

  16. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Redemption prior to maturity. Subject to the conditions set forth in 12 CFR 701.34, the funds committed to... worth classifications (see 12 CFR 702.204(b)(11), 702.304(b) and 702.305(b), as the case may be), the... capital account.” (2) Schedule for recognizing net worth value. The LICU's reflection of the net...

  17. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Redemption prior to maturity. Subject to the conditions set forth in 12 CFR 701.34, the funds committed to... worth classifications (see 12 CFR 702.204(b)(11), 702.304(b) and 702.305(b), as the case may be), the... capital account.” (2) Schedule for recognizing net worth value. The LICU's reflection of the net...

  18. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Redemption prior to maturity. Subject to the conditions set forth in 12 CFR 701.34, the funds committed to... worth classifications (see 12 CFR 702.204(b)(11), 702.304(b) and 702.305(b), as the case may be), the... capital account.” (2) Schedule for recognizing net worth value. The LICU's reflection of the net...

  19. Grading the North Carolina Student Accountability Standards. Student Accountability Standards and High-Stakes Testing in North Carolina: A Position Statement and Supporting Paper.

    ERIC Educational Resources Information Center

    Armistead, Leigh; Armistead, Rhonda; Breckheimer, Steve

    School psychologists are in a unique position to add to the discussion about accountability efforts and the effect on students, teachers, and education. At the end of North Carolina's 2000-2001 school year, End-of-Grade (EOG) scores will be used to hold individual students accountable for their own achievement. Fifth graders will be required to…

  20. The meaning of air quality and flue gas emission standards for public acceptance of new thermal power plants.

    PubMed

    Barbalić, N; Marijan, G; Marić, M

    2000-06-01

    For the time being only 30-40% of the electric energy supply in Croatia comes from burning fossil fuel. New capacities of 800-1400 MW for the next decade will have to rely on the exclusive use of fossil fuels in thermal power plants (TPP). Public opinion will probably have a decisive influence on the issuing of construction permissions. The potential adverse effects on air seem to be the main argument against construction of TPPs. The priority is therefore to unambiguously state what air quality is warranted in the influenced area for the whole operation period of a TPP. It is important that the public should understand the real meaning of current air quality standards and emission limits. The only known way to do it today is through comparison with the corresponding standards and limits accepted worldwide. This paper discusses some important aspects of such comparison. PMID:11103526

  1. Readiness to accept Western standard of beauty and body satisfaction among Muslim girls with and without hijab.

    PubMed

    Đurović, Dušanka; Tiosavljević, Marija; Šabanović, Harisa

    2016-10-01

    The purpose of this paper was to determine whether there is a difference in the readiness to accept Western standards of beauty in which thinness is an ideal of beauty and attractiveness, as well in body and appearance satisfaction between Muslim adolescent girls attending madrassa and dressing in accordance with tradition, that is to say wearing hijab, and Muslim adolescent girls who do not wear hijab and who follow contemporary Western-influenced fashion trends. Both of these groups were also compared to a non-Muslim group of adolescent girls. The sample consisted of 75 Muslim adolescent girls with hijab, 75 Muslim adolescent girls without hijab and 75 Orthodox adolescent girls. The following instruments were used: the Eating Attitudes Test (EAT-26), the Sociocultural Attitudes towards Appearance Questionnaire (SATAQ-3) and the Contour Drawing Rating Scale (CDRS). The highest level of body satisfaction (despite this group having the highest body weight in the sample) was evident among Muslim adolescent girls attending madrassa and wearing hijab. They also showed significantly less pressure to attain the Western thin-ideal standards of beauty than adolescent girls who accept Western way of dressing. Research results indicate a significant role of socio-cultural factors in one's attitude towards the body image, but also opens the question of the role of religion as a protective factor when it comes to the body and appearance attitude among Muslim women who wear hijab. PMID:27477544

  2. Rape myth acceptance among Korean college students: the roles of gender, attitudes toward women, and sexual double standard.

    PubMed

    Lee, Joohee; Kim, Jinseok; Lim, Hyunsung

    2010-07-01

    The purpose of the current study was to examine factors that influence rape myths among Korean college students. This study was particularly interested in the ways in which attitudes toward women and sexual double standard affect the relationship between gender and rape myths. Although the incidence of rape is a common concern in many current societies, within each society, the specific components of rape myths reflect the cultural values and norms of that particular society. A sample of 327 college students in South Korea completed the Korean Rape Myth Acceptance Scale-Revised, the Attitudes Toward Women Scale, and the Sexual Double Standard Scale. Structural equation modeling (SEM) was used to test hypothesized models. Results revealed that in three of the four models, rape survivor myths, rape perpetrator myths, and myths about the impact of rape, attitudes toward women were a more important predictor of rape myths than gender or sexual double standard. In the rape spontaneity myths model, on the other hand, sexual double standard was a more important predictor than gender or attitudes toward women. This study provides valuable information that can be useful in developing culturally specific rape prevention and victim intervention programs. PMID:19776294

  3. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    ERIC Educational Resources Information Center

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  4. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other Than Oil and Gas AGENCY..., Accounting for Federal Natural Resources Other than Oil and Gas. The Technical Bulletin is available on the... Resources Other than Oil and Gas. The Standard is available on the FASAB Web site at...

  5. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    ERIC Educational Resources Information Center

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  6. Negotiating Dual Accountability Systems: Strategic Responses of Big Picture Schools to State-Mandated Standards and Assessment

    ERIC Educational Resources Information Center

    Suchman, Sara P.

    2012-01-01

    The No Child Left Behind Act of 2001 mandated that states implement standards and test-based accountability systems. In theory, local educators are free to select the means for teaching the standards so long as students achieve a predetermined proficiency level on the exams. What is unclear, however, is how this theory plays out in schools…

  7. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal...

  8. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II...

  9. Health insurance reform; modifications to the Health Insurance Portability and Accountability Act (HIPAA) electronic transaction standards. Final rule.

    PubMed

    2009-01-16

    This final rule adopts updated versions of the standards for electronic transactions originally adopted under the Administrative Simplification subtitle of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). This final rule also adopts a transaction standard for Medicaid pharmacy subrogation. In addition, this final rule adopts two standards for billing retail pharmacy supplies and professional services, and clarifies who the "senders" and "receivers" are in the descriptions of certain transactions. PMID:19385110

  10. Professional Development in the Accountability Context: Building Capacity to Achieve Standards

    ERIC Educational Resources Information Center

    Hochberg, Eric D.; Desimone, Laura M.

    2010-01-01

    For professional development to be effective as an accountability policy mechanism, it must address challenges posed by accountability while also building teachers' capacity to change. This article details the role of professional development in the accountability system and provides a review of literature on effective professional development,…

  11. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 9903.201-2(c)(6), respectively. I. Disclosure Statement—Cost Accounting Practices and Certification (a... accounting practices disclosed in the Disclosure Statement. □ (2) Certificate of Previously Submitted... consistent with the cost accounting practices disclosed in the applicable Disclosure Statement. □...

  12. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... Auditing Standards and Technical Release 12, Accrual Estimates for Grant Programs AGENCY: Federal... announces the issuance of Technical Release 12, Accrual Estimates for Grant Programs. The Standard...

  13. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  14. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  15. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  16. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What are the minimum internal control standards for... SERVICES MINIMUM INTERNAL CONTROL STANDARDS § 542.19 What are the minimum internal control standards for... part and by the Tribal internal control standards; (6) Journal entries prepared by the gaming...

  17. Health insurance reform: modifications to the Health Insurance Portability and Accountability Act (HIPAA) electronic transaction standards. Proposed rule.

    PubMed

    2008-08-22

    This rule proposes to adopt updated versions of the standards for electronic transactions originally adopted in the regulations entitled, "Health Insurance Reform: Standards for Electronic Transactions," published in the Federal Register on August 17, 2000, which implemented some of the requirements of the Administrative Simplification subtitle of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). These standards were modified in our rule entitled, "Health Insurance Reform: Modifications to Electronic Data Transaction Standards and Code Sets," published in the Federal Register on February 20, 2003. This rule also proposes the adoption of a transaction standard for Medicaid Pharmacy Subrogation. In addition, this rule proposes to adopt two standards for billing retail pharmacy supplies and professional services, and to clarify who the "senders" and "receivers" are in the descriptions of certain transactions. PMID:18958949

  18. Words Correct per Minute: The Variance in Standardized Reading Scores Accounted for by Reading Speed

    ERIC Educational Resources Information Center

    Williams, Jacqueline L.; Skinner, Christopher H.; Floyd, Randy G.; Hale, Andrea D.; Neddenriep, Christine; Kirk, Emily P.

    2011-01-01

    The measure words correct per minute (WC/M) incorporates a measure of accurate aloud word reading and a measure of reading speed. The current article describes two studies designed to parse the variance in global reading scores accounted for by reading speed. In Study I, reading speed accounted for more than 40% of the reading composite score…

  19. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  20. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  1. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  2. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  3. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    ERIC Educational Resources Information Center

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  4. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Disclosure and Consistency of Cost Accounting Practices; paragraph (a)(4) of the clause at FAR 52.230-4, Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns; or paragraph (a)(2) of the clause... Government in accordance with 48 CFR 9903.306(c). The associated increase or decrease is based on...

  5. Beyond Vocational Education Standards and Measures: Strengthening Local Accountability Systems for Program Improvement.

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Hanser, Lawrence M.

    A significant change in vocational education brought about by the Carl D. Perkins Vocational and Applied Technology Act 1990 amendments was the introduction of outcome-based accountability. Accountability from the local perspective was explored through interviews with local program administrators, staff, students, and employers in secondary and…

  6. Crafting Coherence from Complex Policy Messages: Educators' Perceptions of Special Education and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Russell, Jennifer Lin; Bray, Laura E.

    2013-01-01

    Federal special education and accountability policies requires that educators individualize instruction for students with disabilities, while simultaneously ensuring that the vast majority of these students meet age-based grade-level standards and assessment targets. In this paper, we examine this dynamic interplay between policies through…

  7. The Effects of Project Based Learning on 21st Century Skills and No Child Left Behind Accountability Standards

    ERIC Educational Resources Information Center

    Holmes, Lisa Marie

    2012-01-01

    The purpose of this study was to determine ways "Digital Biographies," a Project Based Learning Unit, developed 21st century skills while simultaneously supporting NCLB accountability standards. The main goal of this study was to inform professional practice by exploring ways to address two separate, seemingly opposing, demands of…

  8. Aiming Higher: Leveraging the Opportunities for Education Reform in Oklahoma. Part I of a Review of Standards, Assessments and Accountability.

    ERIC Educational Resources Information Center

    2002

    This report describes an external review of education reform in Oklahoma that focuses on standards, assessment, and accountability. Analysis of written documents and interviews with leaders from government, education, business, and other stakeholders indicate that the biggest strength of Oklahoma's education system is the widely shared, genuine…

  9. "Educating" Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Educational Institutions.

    ERIC Educational Resources Information Center

    Lemmer, Thomas A.; Pompeo, Paul E.

    1994-01-01

    This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…

  10. Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

    ERIC Educational Resources Information Center

    Onosko, Joe

    2011-01-01

    President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…

  11. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  12. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  13. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  14. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    ERIC Educational Resources Information Center

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  15. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting... Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit or accounting standards shall be required by the Secretary....

  16. Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

    ERIC Educational Resources Information Center

    Abdalla, Mohamed Elhassan

    2014-01-01

    The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

  17. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-09

    ... framework, there are no differences among the agencies' Basel II rules. \\1\\ 72 FR 69288, December 7, 2007... the agencies are currently working to implement in the U.S. \\7\\ 71 FR 55958 (September 25, 2006). This... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Joint Report: Differences in Accounting and...

  18. Urban School Finance: Increased Standards and Accountability in Uncertain Economic Times.

    ERIC Educational Resources Information Center

    Rice, Jennifer King; Roellke, Christopher

    2003-01-01

    Discusses issues related to the funding of urban schools during uncertain economic periods. Includes the complexity of urban school reform, teacher supply and quality in urban schools, nontraditional support for urban schools, and markets and accountability in urban schools. (Contains 36 references.) (PKP)

  19. Developing standard performance testing procedures for material control and accounting components at a site

    SciTech Connect

    Scherer, Carolynn P; Bushlya, Anatoly V; Efimenko, Vladimir F; Ilyanstev, Anatoly; Regoushevsky, Victor I

    2010-01-01

    The condition of a nuclear material control and accountability system (MC&A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC&A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC&A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC&A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC&A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC&A performance-testing procedures were the basis for a Guide for MC&A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

  20. Accountability in nursing: reflecting on ethical codes and professional standards of nursing practice from a global perspective.

    PubMed

    Milton, Constance L

    2008-10-01

    The concept of accountability is a concept closely aligned with public trust and confidence with a healthcare discipline. It is of vital importance to the discipline of nursing to define and examine the obligations and duties of professional nurse. The term is referred to and often defined through international and national professional codes of nursing and in standards of nursing practice documents. This column will begin exploration of the concept with offering a definition from a humanbecoming perspective. PMID:18953006

  1. The Impact of New State Accountability Standards on Algebra I Students

    ERIC Educational Resources Information Center

    Heath, Kyle G.

    2013-01-01

    The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

  2. Educational Standards, Accountability, and Student Assessment: Legal and Administrative Considerations for Competency Testing.

    ERIC Educational Resources Information Center

    Hoegl, Juergen K.

    Minimal competency testing of students can be an effective tool for improving educational quality if applied appropriately with adequate safeguards. The failure of academic standards through grade inflation, a policy of social promotion rather than academic promotion, and weak curricula has reduced public confidence in education and encouraged…

  3. Innovations in Setting Performance Standards for K-12 Test-Based Accountability

    ERIC Educational Resources Information Center

    Huff, Kristen; Plake, Barbara S.

    2010-01-01

    Standard setting is a systematic process that uses a combination of judgmental and empirical procedures to make recommendations about where on the score continuum "cut scores" should be placed. Cut scores divide the score scale into categories consistent with the descriptions of student performance associated with multiple levels of achievement.…

  4. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...., Integrated Disclosure System for Foreign Private Issuers, Release No. 33-6360 (November 20, 1981) [46 FR...-6807 (November 14, 1988) [53 FR 46963 (November 21, 1988)]. \\5\\ Id. In a 1997 report to Congress, the... Financial Reporting Standards without Reconciliation to U.S. GAAP, Release No. 33-8818 (July 2, 2007) [72...

  5. 77 FR 10358 - Acceptance of ASTM F963-11 as a Mandatory Consumer Product Safety Standard

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-22

    ... ASTM F963-11 standard titled, Standard Consumer Safety Specifications for Toy Safety. Pursuant to... 110-314, made the provisions of ASTM F963-07, Standard Consumer Safety Specifications for Toy Safety... toy chests). The requirements of ASTM F963-08 became effective on August 16, 2009, except for...

  6. Accounting planetary habitability using non standard conditions. Impact on the definition of Habitable Zone

    NASA Astrophysics Data System (ADS)

    Simoncini, E.; Delgado-Bonal, A.; Martin-Torres, F. J.

    2012-12-01

    Although during the 1960s, atmospheric disequilibrium has been proposed as a sign of habitability of Earth and, in general, of a planet [1, 2], no calculation has been done until now. In order to provide a first evaluation of Earth's atmospheric disequilibrium, we have developed a new formulation to account for the thermodynamic conditions of a wide range of planetary atmospheres, from terrestrial planets to icy satellites, to hot exoplanets. Using this new formulation, we estimate the departure of different planetary atmospheres from their equilibrium conditions, computing the dissipation of free energy due to all chemical processes [3]. In particular, we focus on the effect of our proposed changes on O2/CO2 chemistry (comparing Io satellite atmosphere and Earth Mesosphere), N2 (Venus, Earth and Titan) and H2O stability on terrestrial planets and exoplanets. Our results have an impact in the definition of Habitable Zone by considering appropriate physical-chemical conditions of planetary atmospheres. References [1] J. E. Lovelock, A physical basis for life detection experiments. Nature, 207, 568-570 (1965). [2] J. E. Lovelock, Thermodynamics and the recognition of alien biospheres. Proc. R. Soc. Lond., B. 189, 167 - 181 (1975). [3] Simoncini E., Delgado-Bonal A., Martin-Torres F.J., Accounting thermodynamic conditions in chemical models of planetary atmospheres. Submitted to Astrophysical Journal.

  7. Standardized nomenclatures: keys to continuity of care, nursing accountability and nursing effectiveness.

    PubMed

    Keenan, G; Aquilino, M L

    1998-01-01

    Standardized nursing nomenclatures must be included in clinical documentation systems to generate data that more accurately represent nursing practice than outcomes-related measures currently used to support important policy decisions. NANDA, NIC, and NOC--comprehensive nomenclatures for the needed variables of nursing diagnoses, interventions, and outcomes--are described. Added benefits of using NANDA, NIC, and NOC in everyday practice are outlined, including facilitation of the continuity of care of patients in integrated health systems. PMID:9582821

  8. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Regulatory accounting-What are...

  9. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost of money as an element of the cost of facilities capital. 9904.414 Section 9904.414 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  11. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    ERIC Educational Resources Information Center

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  12. Visualization of seismic tomography on Google Earth: Improvement of KML generator and its web application to accept the data file in European standard format

    NASA Astrophysics Data System (ADS)

    Yamagishi, Y.; Yanaka, H.; Tsuboi, S.

    2009-12-01

    We have developed a conversion tool for the data of seismic tomography into KML, called KML generator, and made it available on the web site (http://www.jamstec.go.jp/pacific21/google_earth). The KML generator enables us to display vertical and horizontal cross sections of the model on Google Earth in three-dimensional manner, which would be useful to understand the Earth's interior. The previous generator accepts text files of grid-point data having longitude, latitude, and seismic velocity anomaly. Each data file contains the data for each depth. Metadata, such as bibliographic reference, grid-point interval, depth, are described in other information file. We did not allow users to upload their own tomographic model to the web application, because there is not standard format to represent tomographic model. Recently European seismology research project, NEIRES (Network of Research Infrastructures for European Seismology), advocates that the data of seismic tomography should be standardized. They propose a new format based on JSON (JavaScript Object Notation), which is one of the data-interchange formats, as a standard one for the tomography. This format consists of two parts, which are metadata and grid-point data values. The JSON format seems to be powerful to handle and to analyze the tomographic model, because the structure of the format is fully defined by JavaScript objects, thus the elements are directly accessible by a script. In addition, there exist JSON libraries for several programming languages. The International Federation of Digital Seismograph Network (FDSN) adapted this format as a FDSN standard format for seismic tomographic model. There might be a possibility that this format would not only be accepted by European seismologists but also be accepted as the world standard. Therefore we improve our KML generator for seismic tomography to accept the data file having also JSON format. We also improve the web application of the generator so that the

  13. Evaluation Acceptance in Elementary School Teachers: A Construct Validation and Description of the Meaning of Standardized Achievement Testing.

    ERIC Educational Resources Information Center

    Fillos, Rita M.; Magoon, A. Jon

    The meaning of standardized achievement testing to 50 third-grade teachers was investigated through a construct validation procedure using questionnaires and structured open-ended interviews. Subjects were from 18 schools performing distinctly above or below prediction on the Delaware Educational Assessment Program Longitudinal Study.…

  14. Data Acceptance Criteria for Standardized Human-Associated Fecal Source Identification Quantitative Real-Time PCR Methods

    EPA Science Inventory

    There is a growing interest in the application of human-associated fecal sourceidentification quantitative real-time PCR (qPCR) technologies for water quality management. The transition from a research tool to a standardized protocol requires a high degree of confidence in data q...

  15. Rape Myth Acceptance among Korean College Students: The Roles of Gender, Attitudes toward Women, and Sexual Double Standard

    ERIC Educational Resources Information Center

    Lee, Joohee; Kim, Jinseok; Lim, Hyunsung

    2010-01-01

    The purpose of the current study was to examine factors that influence rape myths among Korean college students. This study was particularly interested in the ways in which attitudes toward women and sexual double standard affect the relationship between gender and rape myths. Although the incidence of rape is a common concern in many current…

  16. Inventory of Safety-related Codes and Standards for Energy Storage Systems with some Experiences related to Approval and Acceptance

    SciTech Connect

    Conover, David R.

    2014-09-11

    The purpose of this document is to identify laws, rules, model codes, codes, standards, regulations, specifications (CSR) related to safety that could apply to stationary energy storage systems (ESS) and experiences to date securing approval of ESS in relation to CSR. This information is intended to assist in securing approval of ESS under current CSR and to identification of new CRS or revisions to existing CRS and necessary supporting research and documentation that can foster the deployment of safe ESS.

  17. Health insurance reform; announcement of maintenance changes to electronic data transaction standards adopted under the Health Insurance Portability and Accountability Act of 1996. Notification.

    PubMed

    2010-10-13

    This document announces maintenance changes to some of the Health Insurance Portability and Accountability Act of 1996 standards made by the Designated Standard Maintenance Organizations. The maintenance changes are non-substantive changes to correct minor errors, such as typographical errors, or to provide clarifications of the standards adopted in our regulations entitled "Health Insurance Reform; Modifications to the Health Insurance Portability and Accountability Act (HIPAA) Electronic Transaction Standards," published in the Federal Register on January 16, 2009. This document also instructs interested persons on how to obtain the corrections. PMID:20941887

  18. Acceptance and Efficacy of Metacognitive Training (MCT) on Positive Symptoms and Delusions in Patients With Schizophrenia: A Meta-analysis Taking Into Account Important Moderators.

    PubMed

    Eichner, Carolin; Berna, Fabrice

    2016-07-01

    Metacognitive training (MCT) is a new, widely used intervention for psychosis. The present meta-analysis examines the efficacy of MCT in schizophrenia. Fifteen studies comparing effects of MCT on positive symptoms, delusions or acceptance of MCT with a control group were included in this meta-analysis. These studies comprised a total of 408 patients in the MCT condition and 399 in the control condition. The moderating effects of masking of outcome assessment, randomization, incomplete outcome data, use of an active control intervention, and individual vs group MCT were investigated. Possible effects of sensitivity analyses and publication bias were also examined. The results show a significant overall effect of MCT for positive symptoms (g = -0.34, 95% CI [-0.53, -0.15]), delusions (g = -0.41, 95% CI [-0.74, -0.07]) and acceptance of the intervention (g = -0.84, 95% CI [-1.37, -0.31]). Using only studies being at low risk for bias regarding randomization, masking and incomplete outcome data reduced effect sizes for positive symptoms and delusions (g = -0.28, 95% CI [-0.50, -0.06] and g = -0.18, 95% CI [-0.43, 0.06]), respectively. This meta-analysis demonstrates that MCT exerts a small to moderate effect on delusions and positive symptoms and a large effect on acceptance of the intervention. The effect on delusions is reduced, but remains significant when potential biases are considered. PMID:26748396

  19. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  3. Acceptable standard format and content for the fundamental nuclear material control (FNMC) plan required for low-enriched uranium facilities. Revision 2

    SciTech Connect

    Joy, D.R.

    1995-12-01

    This report documents a standard format suggested by the NRC for use in preparing fundamental nuclear material control (FNMC) plans as required by the Low Enriched Uranium Reform Amendments (10CFR 74.31). This report also describes the necessary contents of a comprehensive plan and provides example acceptance criteria which are intended to communicate acceptable means of achieving the performance capabilities of the Reform Amendments. By using the suggested format, the licensee or applicant will minimize administrative problems associated with the submittal, review and approval of the FNMC plan. Preparation of the plan in accordance with this format Will assist the NRC in evaluating the plan and in standardizing the review and licensing process. However, conformance with this guidance is not required by the NRC. A license applicant who employs a format that provides a equal level of completeness and detail may use their own format. This document is also intended for providing guidance to licensees when making revisions to their FNMC plan.

  4. Financial Accounting for Local and State School Systems: Standard Receipt and Expenditure Accounts. State Educational Records and Reports Series Handbook II. Bulletin, 1957, No. 4

    ERIC Educational Resources Information Center

    Reason, Paul L., Comp.; White, Alpheus L., Comp.

    1957-01-01

    This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational Information," was…

  5. Personalized Medicine in the U.S. and Germany: Awareness, Acceptance, Use and Preconditions for the Wide Implementation into the Medical Standard.

    PubMed

    Kichko, Kateryna; Marschall, Paul; Flessa, Steffen

    2016-01-01

    The aim of our research was to collect comprehensive data about the public and physician awareness, acceptance and use of Personalized Medicine (PM), as well as their opinions on PM reimbursement and genetic privacy protection in the U.S. and Germany. In order to give a better overview, we compared our survey results with the results from other studies and discussed Personalized Medicine preconditions for its wide implementation into the medical standard. For the data collection, using the same methodology, we performed several surveys in Pennsylvania (U.S.) and Bavaria (Germany). Physicians were contacted via letter, while public representatives in person. Survey results, analyzed by means of descriptive and non-parametric statistic methods, have shown that awareness, acceptance, use and opinions on PM aspects in Pennsylvania and Bavaria were not significantly different. In both states there were strong concerns about genetic privacy protection and no support of one genetic database. The costs for Personalized Medicine were expected to be covered by health insurances and governmental funds. Summarizing, we came to the conclusion that for PM wide implementation there will be need to adjust the healthcare reimbursement system, as well as adopt new laws which protect against genetic misuse and simultaneously enable voluntary data provision. PMID:27144585

  6. Personalized Medicine in the U.S. and Germany: Awareness, Acceptance, Use and Preconditions for the Wide Implementation into the Medical Standard

    PubMed Central

    Kichko, Kateryna; Marschall, Paul; Flessa, Steffen

    2016-01-01

    The aim of our research was to collect comprehensive data about the public and physician awareness, acceptance and use of Personalized Medicine (PM), as well as their opinions on PM reimbursement and genetic privacy protection in the U.S. and Germany. In order to give a better overview, we compared our survey results with the results from other studies and discussed Personalized Medicine preconditions for its wide implementation into the medical standard. For the data collection, using the same methodology, we performed several surveys in Pennsylvania (U.S.) and Bavaria (Germany). Physicians were contacted via letter, while public representatives in person. Survey results, analyzed by means of descriptive and non-parametric statistic methods, have shown that awareness, acceptance, use and opinions on PM aspects in Pennsylvania and Bavaria were not significantly different. In both states there were strong concerns about genetic privacy protection and no support of one genetic database. The costs for Personalized Medicine were expected to be covered by health insurances and governmental funds. Summarizing, we came to the conclusion that for PM wide implementation there will be need to adjust the healthcare reimbursement system, as well as adopt new laws which protect against genetic misuse and simultaneously enable voluntary data provision. PMID:27144585

  7. Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

    ERIC Educational Resources Information Center

    Sterponi, Laura

    2009-01-01

    This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or explanations,…

  8. Accounting Technology Associate Degree. Louisiana Technical Education Program and Course Standards. Competency-Based Postsecondary Curriculum Outline from Bulletin 1822.

    ERIC Educational Resources Information Center

    Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.

    This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

  9. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports....

  10. 78 FR 67223 - Proposed Guidance for Fuel Cycle Facility; Material Control and Accounting Plans and Completing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-08

    ... for public comment the following draft NUREGs: NUREG-1280, Revision 2, ``Acceptable Standard Format... Material;'' NUREG-2159, ``Acceptable Standard Format and Content for the Material Control and Accounting (MC&A) Plan Required for Special Nuclear Material of Moderate Strategic Significance;''...

  11. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the standard data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES...

  12. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  13. Financing Higher Standards in Public Education: The Importance of Accounting for Educational Costs. Policy Brief, No. 10.

    ERIC Educational Resources Information Center

    Duncombe, William; Yinger, John

    This policy brief explains why performance focus and educational cost indexes must go hand in hand, discusses alternative methods for estimating educational cost indexes, and shows how these costs indexes can be incorporated into a performance-based state aid program. A shift to educational performance standards, whether these standards are…

  14. Accountability in Grading Student Work: Securing Academic Standards in a Twenty-First Century Quality Assurance Context

    ERIC Educational Resources Information Center

    Bloxham, Sue; Boyd, Pete

    2012-01-01

    This article, using a student outcomes definition of academic standards, reports on academics' sense of standards as enacted through marking practices. Twelve lecturers from two UK universities were asked to "think aloud" as they graded written assignments followed by a semi-structured interview. The interview data were used to investigate the…

  15. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    PubMed

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies. PMID:26214536

  16. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  17. The Impact of State and Federal Accountability Standards upon the Implementation of Inclusion in Johnston County, NC High Schools

    ERIC Educational Resources Information Center

    Howard, Rex Ivan

    2012-01-01

    As student accountability models have become the norm in the United States, first in individual states such as North Carolina and then throughout the nation with No Child Left Behind (NCLB), the implementation of inclusion as a curriculum delivery model for students with disabilities has been explored. The purpose of this study was to examine how…

  18. How Educators in Three States Are Responding to Standards-Based Accountability under No Child Left Behind. Research Brief

    ERIC Educational Resources Information Center

    Hamilton, Laura S.; Stecher, Brian M.; Marsh, Julie A.; McCombs, Jennifer Sloan; Robyn, Abby; Russell, Jennifer; Naftel, Scott; Barney, Heather

    2007-01-01

    In 2002, the RAND Corporation launched a project to understand how educators are responding to the new accountability requirements in California, Georgia, and Pennsylvania--three states that represent a range of approaches, regions, and student populations. The researchers aimed to identify the factors that enhance the implementation of SBA…

  19. A Collaborative Approach to Preparing Field-Based Teachers/Supervisors for Standards-Based Accountability Systems in Teacher Education

    ERIC Educational Resources Information Center

    Powell, Beverlee-Ann; Szlosek, Peggy; Flaherty, Thomas; Ryan, Lynne

    2007-01-01

    Preparing college supervisors/cooperating teachers to support teacher candidates' performance using standards is a challenge for teacher preparation programs. This paper will describe a professional development program collaboratively developed by representatives of the state department of education, institutions of higher education, and K-12…

  20. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    ERIC Educational Resources Information Center

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  1. Continuing to Hold the Test Maker Accountable: The ISLLC Standards and the New York State School District Leadership Licensure Assessments

    ERIC Educational Resources Information Center

    Markson, Craig; Inserra, Albert

    2014-01-01

    The purpose of this study was to examine the relationship of school leadership candidates' perceptions of their level of training in the Interstate School Leaders Licensure Consortium Standards (ISLLC) with their scores on Parts I and II of the New York State School District Leader (SDL) licensure assessments. The New York State assessments were…

  2. Equivalence factors for standardizing catch data across multiple beach seine nets to account for differences in relative bias

    NASA Astrophysics Data System (ADS)

    Hallett, Chris S.; Hall, Norm G.

    2012-06-01

    We describe a method for modelling the relative effects of seine net biases and for deriving equivalence factors to standardize fish abundance data sets collected using multiple sampling gears. Nearshore fish communities were sampled from 10 sites in each of the basin and riverine portions of the Swan-Canning Estuary, Western Australia, using beach seine nets of three different lengths (21.5, 41.5 and 133 m). The resulting data were subjected to generalized linear modelling to derive equivalence factors relating catches from the two larger net types to those from the 21.5 m net. Equivalence factors were derived on the basis of functional habitat guilds of fish (small benthic, small pelagic, demersal, pelagic). Prior to standardization, catches from the 41.5 and 133 m nets consistently underestimated fish densities relative to those from the 21.5 m net. Following standardization, the degree to which fish densities were underestimated by the two larger nets was reduced and/or eliminated for most guilds, and particularly in the case of the 133 m net. For both of the larger nets, standardized estimates of total fish density across all species were far closer to those recorded using the 21.5 m seine, thus indicating that standardization of the fish abundance data had greatly reduced the overall effects of the biases introduced by the different net types. This approach could be applied to other systems and sampling methods, to facilitate more robust comparisons of fish abundances between studies with divergent sampling methodologies.

  3. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    PubMed

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability. PMID:27266034

  4. L-286 Acceptance Test Record

    SciTech Connect

    HARMON, B.C.

    2000-01-14

    This document provides a detailed account of how the acceptance testing was conducted for Project L-286, ''200E Area Sanitary Water Plant Effluent Stream Reduction''. The testing of the L-286 instrumentation system was conducted under the direct supervision

  5. Tips for School Districts: GASB's New Fund Balance Standards

    ERIC Educational Resources Information Center

    Mead, Dean Michael

    2010-01-01

    In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

  6. Virginia's Standards Make All Students Stars.

    ERIC Educational Resources Information Center

    Thayer, Yvonne

    2000-01-01

    In 1995, the Virginia Board of Education adopted sweeping new Standards of Learning (SOL) outlining minimally accepted K-12 academic-achievement goals. The program has four components: high academic standards, tests to measure student progress, accreditation measures to ensure accountability for student achievement, and annual school-performance…

  7. Acceptance speech.

    PubMed

    Carpenter, M

    1994-01-01

    In Bangladesh, the assistant administrator of USAID gave an acceptance speech at an awards ceremony on the occasion of the 25th anniversary of oral rehydration solution (ORS). The ceremony celebrated the key role of the International Centre for Diarrhoeal Disease Research, Bangladesh (ICDDR,B) in the discovery of ORS. Its research activities over the last 25 years have brought ORS to every village in the world, preventing more than a million deaths each year. ORS is the most important medical advance of the 20th century. It is affordable and client-oriented, a true appropriate technology. USAID has provided more than US$ 40 million to ICDDR,B for diarrheal disease and measles research, urban and rural applied family planning and maternal and child health research, and vaccine development. ICDDR,B began as the relatively small Cholera Research Laboratory and has grown into an acclaimed international center for health, family planning, and population research. It leads the world in diarrheal disease research. ICDDR,B is the leading center for applied health research in South Asia. It trains public health specialists from around the world. The government of Bangladesh and the international donor community have actively joined in support of ICDDR,B. The government applies the results of ICDDR,B research to its programs to improve the health and well-being of Bangladeshis. ICDDR,B now also studies acute respiratory diseases and measles. Population and health comprise 1 of USAID's 4 strategic priorities, the others being economic growth, environment, and democracy, USAID promotes people's participation in these 4 areas and in the design and implementation of development projects. USAID is committed to the use and improvement of ORS and to complementary strategies that further reduce diarrhea-related deaths. Continued collaboration with a strong user perspective and integrated services will lead to sustainable development. PMID:12345470

  8. Acceptance speech.

    PubMed

    Yusuf, C K

    1994-01-01

    I am proud and honored to accept this award on behalf of the Government of Bangladesh, and the millions of Bangladeshi children saved by oral rehydration solution. The Government of Bangladesh is grateful for this recognition of its commitment to international health and population research and cost-effective health care for all. The Government of Bangladesh has already made remarkable strides forward in the health and population sector, and this was recognized in UNICEF's 1993 "State of the World's Children". The national contraceptive prevalence rate, at 40%, is higher than that of many developed countries. It is appropriate that Bangladesh, where ORS was discovered, has the largest ORS production capacity in the world. It was remarkable that after the devastating cyclone in 1991, the country was able to produce enough ORS to meet the needs and remain self-sufficient. Similarly, Bangladesh has one of the most effective, flexible and efficient control of diarrheal disease and epidemic response program in the world. Through the country, doctors have been trained in diarrheal disease management, and stores of ORS are maintained ready for any outbreak. Despite grim predictions after the 1991 cyclone and the 1993 floods, relatively few people died from diarrheal disease. This is indicative of the strength of the national program. I want to take this opportunity to acknowledge the contribution of ICDDR, B and the important role it plays in supporting the Government's efforts in the health and population sector. The partnership between the Government of Bangladesh and ICDDR, B has already borne great fruit, and I hope and believe that it will continue to do so for many years in the future. Thank you. PMID:12345479

  9. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accepted auditing standards, and shall involve whatever tests of the fiduciary books and records of the... applicant may adopt an adequate continuous audit system in lieu of the periodic audits required by paragraph... auditing of accounts of the applicant with respect to the fund; the basis and method of valuing assets...

  10. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accepted auditing standards, and shall involve whatever tests of the fiduciary books and records of the... applicant may adopt an adequate continuous audit system in lieu of the periodic audits required by paragraph... auditing of accounts of the applicant with respect to the fund; the basis and method of valuing assets...

  11. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  12. Building America Top Innovations 2014 Profile: ASHRAE Standard 62.2. Ventilation and Acceptable Indoor Air Quality in Low-Rise Residential Buildings

    SciTech Connect

    none,

    2014-11-01

    This 2014 Top Innovations profile describes Building America research and support in developing and gaining adoption of ASHRAE 62.2, a residential ventilation standard that is critical to transforming the U.S. housing industry to high-performance homes.

  13. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    PubMed

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427

  14. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    PubMed Central

    Selya, Arielle S.; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L.; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427

  15. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... reimbursable through contract pricing. Prior Promulgations On July 3, 2007, the Board published a SDP (72 FR... issues associated with addressing those differences, were identified in the SDP. The ANPRM (73 FR 51261... published a notice (73 FR 72086) extending the comment period for the ANPRM. After considering the...

  16. Acceptability of human risk.

    PubMed Central

    Kasperson, R E

    1983-01-01

    This paper has three objectives: to explore the nature of the problem implicit in the term "risk acceptability," to examine the possible contributions of scientific information to risk standard-setting, and to argue that societal response is best guided by considerations of process rather than formal methods of analysis. Most technological risks are not accepted but are imposed. There is also little reason to expect consensus among individuals on their tolerance of risk. Moreover, debates about risk levels are often at base debates over the adequacy of the institutions which manage the risks. Scientific information can contribute three broad types of analyses to risk-setting deliberations: contextual analysis, equity assessment, and public preference analysis. More effective risk-setting decisions will involve attention to the process used, particularly in regard to the requirements of procedural justice and democratic responsibility. PMID:6418541

  17. An Examination of Three Texas High Schools' Restructuring Strategies that Resulted in an Academically Acceptable Rating

    ERIC Educational Resources Information Center

    Massey Fields, Chamara

    2011-01-01

    This study examined three high schools in a large urban school district in Texas that achieved an academically acceptable rating after being sanctioned to reconstitute by state agencies. Texas state accountability standards are a result of the No Child Left Behind Act of 2011 (NCLB). Texas state law requires schools to design a reconstitution plan…

  18. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  19. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  20. Defining acceptable conditions in wilderness

    NASA Astrophysics Data System (ADS)

    Roggenbuck, J. W.; Williams, D. R.; Watson, A. E.

    1993-03-01

    The limits of acceptable change (LAC) planning framework recognizes that forest managers must decide what indicators of wilderness conditions best represent resource naturalness and high-quality visitor experiences and how much change from the pristine is acceptable for each indicator. Visitor opinions on the aspects of the wilderness that have great impact on their experience can provide valuable input to selection of indicators. Cohutta, Georgia; Caney Creek, Arkansas; Upland Island, Texas; and Rattlesnake, Montana, wilderness visitors have high shared agreement that littering and damage to trees in campsites, noise, and seeing wildlife are very important influences on wilderness experiences. Camping within sight or sound of other people influences experience quality more than do encounters on the trails. Visitors’ standards of acceptable conditions within wilderness vary considerably, suggesting a potential need to manage different zones within wilderness for different clientele groups and experiences. Standards across wildernesses, however, are remarkably similar.

  1. 76 FR 25355 - HIT Standards Committee; Schedule for the Assessment of HIT Policy Committee Recommendations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-04

    ... gaps; and (3) A timeline, which may also account for NIST testing, where appropriate, and include dates...) Upon receipt of a subcommittee report, the HIT Standards Committee will: (1) Accept the timeline... timely manner. (C) Advise the National Coordinator, consistent with the accepted timeline in (B)(1)...

  2. 78 FR 29134 - HIT Standards Committee; Schedule for the Assessment of HIT Policy Committee Recommendations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-17

    ... address those gaps; and (3) a timeline, which may also account for NIST testing, where appropriate, and... will: (1) accept the timeline provided by the subcommittee, and, if necessary, revise it; and (2... accepted timeline in (B)(1) and after NIST testing, where appropriate, on standards,...

  3. An Examination of Three Texas High Schools' Restructuring Strategies that Resulted in an Academically Acceptable Rating

    ERIC Educational Resources Information Center

    Massey Fields, Chamara

    2011-01-01

    This study examined three high schools in a large urban school district in Texas that achieved an academically acceptable rating after being sanctioned to reconstitute by state agencies. Texas state accountability standards are a result of the No Child Left Behind Act of 2011 (NCLB). Texas state law requires schools to design a reconstitution plan…

  4. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  5. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  6. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  7. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  8. Improving Data Quality for Title I Standards, Assessments, and Accountability Reporting: Guidelines for States, LEAs, and Schools (Non-Regulatory Guidance)

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

    Spurred by the "No Child Left Behind Act" of 2001, virtually every educational reform program now includes an accountability component that requires sound data collection and reporting. Improving data quality has thus emerged as a high priority for educators and policymakers across the country. The list of programs for which data quality is…

  9. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    ERIC Educational Resources Information Center

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  10. Sonic boom acceptability studies

    NASA Astrophysics Data System (ADS)

    Shepherd, Kevin P.; Sullivan, Brenda M.; Leatherwood, Jack D.; McCurdy, David A.

    1992-04-01

    The determination of the magnitude of sonic boom exposure which would be acceptable to the general population requires, as a starting point, a method to assess and compare individual sonic booms. There is no consensus within the scientific and regulatory communities regarding an appropriate sonic boom assessment metric. Loudness, being a fundamental and well-understood attribute of human hearing was chosen as a means of comparing sonic booms of differing shapes and amplitudes. The figure illustrates the basic steps which yield a calculated value of loudness. Based upon the aircraft configuration and its operating conditions, the sonic boom pressure signature which reaches the ground is calculated. This pressure-time history is transformed to the frequency domain and converted into a one-third octave band spectrum. The essence of the loudness method is to account for the frequency response and integration characteristics of the auditory system. The result of the calculation procedure is a numerical description (perceived level, dB) which represents the loudness of the sonic boom waveform.

  11. Sonic boom acceptability studies

    NASA Technical Reports Server (NTRS)

    Shepherd, Kevin P.; Sullivan, Brenda M.; Leatherwood, Jack D.; Mccurdy, David A.

    1992-01-01

    The determination of the magnitude of sonic boom exposure which would be acceptable to the general population requires, as a starting point, a method to assess and compare individual sonic booms. There is no consensus within the scientific and regulatory communities regarding an appropriate sonic boom assessment metric. Loudness, being a fundamental and well-understood attribute of human hearing was chosen as a means of comparing sonic booms of differing shapes and amplitudes. The figure illustrates the basic steps which yield a calculated value of loudness. Based upon the aircraft configuration and its operating conditions, the sonic boom pressure signature which reaches the ground is calculated. This pressure-time history is transformed to the frequency domain and converted into a one-third octave band spectrum. The essence of the loudness method is to account for the frequency response and integration characteristics of the auditory system. The result of the calculation procedure is a numerical description (perceived level, dB) which represents the loudness of the sonic boom waveform.

  12. 49 CFR 193.2303 - Construction acceptance.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 3 2013-10-01 2013-10-01 false Construction acceptance. 193.2303 Section 193.2303 Transportation Other Regulations Relating to Transportation (Continued) PIPELINE AND HAZARDOUS MATERIALS SAFETY...: FEDERAL SAFETY STANDARDS Construction § 193.2303 Construction acceptance. No person may place in...

  13. 49 CFR 193.2303 - Construction acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 3 2011-10-01 2011-10-01 false Construction acceptance. 193.2303 Section 193.2303 Transportation Other Regulations Relating to Transportation (Continued) PIPELINE AND HAZARDOUS MATERIALS SAFETY...: FEDERAL SAFETY STANDARDS Construction § 193.2303 Construction acceptance. No person may place in...

  14. 49 CFR 193.2303 - Construction acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...: FEDERAL SAFETY STANDARDS Construction § 193.2303 Construction acceptance. No person may place in service... 49 Transportation 3 2010-10-01 2010-10-01 false Construction acceptance. 193.2303 Section 193.2303 Transportation Other Regulations Relating to Transportation (Continued) PIPELINE AND HAZARDOUS MATERIALS...

  15. A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

    ERIC Educational Resources Information Center

    Persons, Obeua

    2014-01-01

    This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

  16. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  17. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    PubMed

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents. PMID:26049304

  18. Technology and Engineering Education and the Common Core Standards

    ERIC Educational Resources Information Center

    Rust, Terrie

    2012-01-01

    The nearly unanimous state acceptance of the Common Core State Standards (CCSS) in mathematics and English Language Arts (ELA) jolted many teachers out of their complacency. How was this major change going to impact their teaching and their curriculum? What changes would be made in student assessments and teacher accountability? The good news is…

  19. 75 FR 65052 - Consensus Standards, Standard Practice for Maintenance of Airplane Electrical Wiring Systems

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-21

    ... TRANSPORTATION Federal Aviation Administration Consensus Standards, Standard Practice for Maintenance of Airplane... Practice for Maintenance of Airplane Electrical Wiring Systems (Standard Practice) as an acceptable means... FAA finds the standards to be acceptable methods and procedures for maintenance of electrical...

  20. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  1. ATLAS ACCEPTANCE TEST

    SciTech Connect

    J.C. COCHRANE; J.V. PARKER; ET AL

    2001-06-01

    The acceptance test program for Atlas, a 23 MJ pulsed power facility for use in the Los Alamos High Energy Density Hydrodynamics program, has been completed. Completion of this program officially releases Atlas from the construction phase and readies it for experiments. Details of the acceptance test program results and of machine capabilities for experiments will be presented.

  2. Acceptance Priority Ranking & Annual Capacity Report

    SciTech Connect

    2004-07-31

    The Nuclear Waste Policy Act of 1982, as amended (the Act), assigns the Federal Government the responsibility for the disposal of spent nuclear fuel and high-level waste. Section 302(a) of the Act authorizes the Secretary to enter into contracts with the owners and generators of commercial spent nuclear fuel and/or high-level waste. The Standard Contract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste (Standard Contract) established the contractual mechanism for the Department's acceptance and disposal of spent nuclear fuel and high-level waste. It includes the requirements and operational responsibilities of the parties to the Standard Contract in the areas of administrative matters, fees, terms of payment, waste acceptance criteria, and waste acceptance procedures. The Standard Contract provides for the acquisition of title to the spent nuclear fuel and/or high-level waste by the Department, its transportation to Federal facilities, and its subsequent disposal.

  3. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

    A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

  4. Planning for Accountability.

    ERIC Educational Resources Information Center

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  5. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

    Discusses six books that give a range of perspectives on the issues of assessment and accountability, from the use of standardized reading tests to creating student and professional portfolios. States that these books will provide teachers with the knowledge to make sound assessment decisions and with practical suggestions to document student and…

  6. The Accountability Illusion

    ERIC Educational Resources Information Center

    Cronin, John; Dahlin, Michael; Xiang, Yun; McCahon, Donna

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states have leeway to: (1) Craft their own academic standards, select their own tests, and define…

  7. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance. PMID:20583648

  8. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  9. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  10. Acceptance, values, and probability.

    PubMed

    Steel, Daniel

    2015-10-01

    This essay makes a case for regarding personal probabilities used in Bayesian analyses of confirmation as objects of acceptance and rejection. That in turn entails that personal probabilities are subject to the argument from inductive risk, which aims to show non-epistemic values can legitimately influence scientific decisions about which hypotheses to accept. In a Bayesian context, the argument from inductive risk suggests that value judgments can influence decisions about which probability models to accept for likelihoods and priors. As a consequence, if the argument from inductive risk is sound, then non-epistemic values can affect not only the level of evidence deemed necessary to accept a hypothesis but also degrees of confirmation themselves. PMID:26386533

  11. Newbery Medal Acceptance.

    ERIC Educational Resources Information Center

    Freedman, Russell

    1988-01-01

    Presents the Newbery Medal acceptance speech of Russell Freedman, writer of children's nonfiction. Discusses the place of nonfiction in the world of children's literature, the evolution of children's biographies, and the author's work on "Lincoln." (ARH)

  12. Newbery Medal Acceptance.

    ERIC Educational Resources Information Center

    Cleary, Beverly

    1984-01-01

    Reprints the text of Ms. Cleary's Newbery medal acceptance speech in which she gives personal history concerning her development as a writer and her response to the letters she receives from children. (CRH)

  13. Caldecott Medal Acceptance.

    ERIC Educational Resources Information Center

    Provensen, Alice; Provensen, Martin

    1984-01-01

    Reprints the text of the Provensens' Caldecott medal acceptance speech in which they describe their early interest in libraries and literature, the collaborative aspect of their work, and their current interest in aviation. (CRH)

  14. A Standardized Procedure for Echoencephalography and for Analyzing Echoencephalograms

    PubMed Central

    Brown, R. E.

    1967-01-01

    Although echoencephalography is a simple, convenient and atraumatic diagnostic technique, the accuracy and reliability of this test and whether it is reproducible can be greatly influenced by the way in which the examination is performed and subsequently analyzed. Echoencephalography in 850 patients has led to the development of a standardized technique which takes into account the positioning of the patient, the application of the transducer, the identification of the midline-echo-complex, and the elimination of observer bias. Once performed the test must meet rigid standards of acceptability. If acceptable the test is analyzed according to an established format. ImagesFig. 2Fig. 3Fig. 4Fig. 5 PMID:6023146

  15. Generalized group chain acceptance sampling plan

    NASA Astrophysics Data System (ADS)

    Zain, Zakiyah; Mughal, Abdur Razzaque; Aziz, Nazrina

    2015-12-01

    In this article, we proposed an acceptance sampling plan based on generalized group chain truncated life test. The decision on acceptance of a submitted lot can be made by using the cumulative information of the immediately preceding samples. The design parameters of the proposed plan such as the minimum number of groups are found to satisfy the desired quality standard. The benefits of this plan include smaller sample size and reduced overall costs.

  16. Guidelines for School Property Accounting in Colorado.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

  17. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  18. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  19. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  20. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  1. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  2. Hanford Site Solid Waste Acceptance Criteria

    SciTech Connect

    Not Available

    1993-11-17

    This manual defines the Hanford Site radioactive, hazardous, and sanitary solid waste acceptance criteria. Criteria in the manual represent a guide for meeting state and federal regulations; DOE Orders; Hanford Site requirements; and other rules, regulations, guidelines, and standards as they apply to acceptance of radioactive and hazardous solid waste at the Hanford Site. It is not the intent of this manual to be all inclusive of the regulations; rather, it is intended that the manual provide the waste generator with only the requirements that waste must meet in order to be accepted at Hanford Site TSD facilities.

  3. Treatment Acceptability among Mexican American Parents

    ERIC Educational Resources Information Center

    Borrego, Joaquin, Jr.; Ibanez, Elizabeth S.; Spendlove, Stuart J.; Pemberton, Joy R.

    2007-01-01

    There is a void in the literature with regard to Hispanic parents' views about common interventions for children with behavior problems. The purpose of this study was to examine the treatment acceptability of child management techniques in a Mexican American sample. Parents' acculturation was also examined to determine if it would account for…

  4. Accountability Lost

    ERIC Educational Resources Information Center

    Berry, Christopher R.; Howell, William G.

    2008-01-01

    In school districts across the nation, voters elect fellow citizens to their local school boards and charge them with the core tasks of district management--hiring administrators, writing budgets, negotiating teacher contracts, and determining standards and curriculum among them. Whatever the task, the basic purpose of all school board activities…

  5. Mississippi Public School Accountability Standards, 2001.

    ERIC Educational Resources Information Center

    Mississippi State Dept. of Education, Jackson.

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

  6. 15 CFR 400.46 - Accounts, records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Accounts, records and reports. 400.46... Operations and Administrative Requirements § 400.46 Accounts, records and reports. (a) Zone accounts. Zone accounts shall be maintained in accordance with generally accepted accounting principles, and in...

  7. Accept or divert?

    PubMed

    Angelucci, P A

    1999-09-01

    Stretching scarce resources is more than a managerial issue. Should you accept the patient to an understaffed ICU or divert him to another facility? The intense "medical utility" controversy focuses on a situation that critical care nurses now face every day. PMID:10614370

  8. Approaches to acceptable risk

    SciTech Connect

    Whipple, C.

    1997-04-30

    Several alternative approaches to address the question {open_quotes}How safe is safe enough?{close_quotes} are reviewed and an attempt is made to apply the reasoning behind these approaches to the issue of acceptability of radiation exposures received in space. The approaches to the issue of the acceptability of technological risk described here are primarily analytical, and are drawn from examples in the management of environmental health risks. These include risk-based approaches, in which specific quantitative risk targets determine the acceptability of an activity, and cost-benefit and decision analysis, which generally focus on the estimation and evaluation of risks, benefits and costs, in a framework that balances these factors against each other. These analytical methods tend by their quantitative nature to emphasize the magnitude of risks, costs and alternatives, and to downplay other factors, especially those that are not easily expressed in quantitative terms, that affect acceptance or rejection of risk. Such other factors include the issues of risk perceptions and how and by whom risk decisions are made.

  9. 1984 Newbery Acceptance Speech.

    ERIC Educational Resources Information Center

    Cleary, Beverly

    1984-01-01

    This acceptance speech for an award honoring "Dear Mr. Henshaw," a book about feelings of a lonely child of divorce intended for eight-, nine-, and ten-year-olds, highlights children's letters to author. Changes in society that affect children, the inception of "Dear Mr. Henshaw," and children's reactions to books are highlighted. (EJS)

  10. Why was Relativity Accepted?

    NASA Astrophysics Data System (ADS)

    Brush, S. G.

    Historians of science have published many studies of the reception of Einstein's special and general theories of relativity. Based on a review of these studies, and my own research on the role of the light-bending prediction in the reception of general relativity, I discuss the role of three kinds of reasons for accepting relativity (1) empirical predictions and explanations; (2) social-psychological factors; and (3) aesthetic-mathematical factors. According to the historical studies, acceptance was a three-stage process. First, a few leading scientists adopted the special theory for aesthetic-mathematical reasons. In the second stage, their enthusiastic advocacy persuaded other scientists to work on the theory and apply it to problems currently of interest in atomic physics. The special theory was accepted by many German physicists by 1910 and had begun to attract some interest in other countries. In the third stage, the confirmation of Einstein's light-bending prediction attracted much public attention and forced all physicists to take the general theory of relativity seriously. In addition to light-bending, the explanation of the advance of Mercury's perihelion was considered strong evidence by theoretical physicists. The American astronomers who conducted successful tests of general relativity became defenders of the theory. There is little evidence that relativity was `socially constructed' but its initial acceptance was facilitated by the prestige and resources of its advocates.

  11. UGV acceptance testing

    NASA Astrophysics Data System (ADS)

    Kramer, Jeffrey A.; Murphy, Robin R.

    2006-05-01

    With over 100 models of unmanned vehicles now available for military and civilian safety, security or rescue applications, it is important to for agencies to establish acceptance testing. However, there appears to be no general guidelines for what constitutes a reasonable acceptance test. This paper describes i) a preliminary method for acceptance testing by a customer of the mechanical and electrical components of an unmanned ground vehicle system, ii) how it has been applied to a man-packable micro-robot, and iii) discusses the value of testing both to ensure that the customer has a workable system and to improve design. The test method automated the operation of the robot to repeatedly exercise all aspects and combinations of components on the robot for 6 hours. The acceptance testing process uncovered many failures consistent with those shown to occur in the field, showing that testing by the user does predict failures. The process also demonstrated that the testing by the manufacturer can provide important design data that can be used to identify, diagnose, and prevent long-term problems. Also, the structured testing environment showed that sensor systems can be used to predict errors and changes in performance, as well as uncovering unmodeled behavior in subsystems.

  12. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

    Educational accountability is a fundamental right of citizens in a democratic society serving the public interest. The No Child Left Behind Act of 2001 holds states, school districts, public officials, educators, parents, and students accountable through auditable performance standards. At the same time, the lack of discussion about how to decide…

  13. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  14. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

    The first part of this article will focus on an examination of the more traditional practice of "process accountability," which typically uses policy-based methods that rely on the development, measurement, and reporting of standards. This will be followed up by an examination of the more ephemeral, though vastly more valuable and powerful "attitude" of "personal accountability." PMID:10162361

  15. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Policymakers and educators are taking a new look at incentives as they work to improve accountability systems. This ERIC Digest examines the role of rewards and sanctions in school reform and identifies key issues in implementing incentive systems. The new accountability is based on five components: carefully designed standards, assessments…

  16. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

    Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

  17. Support Personnel Accountability Report Card (SPARC): A Measure to Support School Counselor Accountability Efforts

    ERIC Educational Resources Information Center

    Uellendahl, Gail; Stephens, Diana; Buono, Lisa; Lewis, Rolla

    2009-01-01

    The need for greater accountability in school counseling practice is widely accepted within the profession. However, there are obstacles to making accountability efforts common practice among all school counselors. The Support Personnel Accountability Report Card (SPARC) is a tool that can be used to encourage and support these efforts. In this…

  18. Escape from the island: grammaticality and (reduced) acceptability of wh-island violations in Danish.

    PubMed

    Christensen, Ken Ramshøj; Kizach, Johannes; Nyvad, Anne Mette

    2013-02-01

    In the syntax literature, it is commonly assumed that a constraint on linguistic competence blocks extraction of wh-expressions (e.g. what or which book) from embedded questions, referred to as wh-islands. Furthermore, it is assumed that there is an argument/adjunct asymmetry in extraction from wh-islands. We report results from two acceptability judgment experiments on long and short wh-movement and wh-extraction from wh-islands in Danish. The results revealed four main findings: (1) No adjunct/argument asymmetry in extraction from wh-islands. (2) Long adjunct wh-movement is less acceptable than long argument wh-movement, and this difference is attributable to matrix verb compatibility and factivity, not D-linking. (3) Long movement reduces acceptability, but is more acceptable than island violations. (4) Training effects reveal that island violations, though degraded, are grammatical in Danish. Since the standard assumptions cannot account for the range of results, we argue in favor of a processing account referring to locality (processing domains) and working memory. PMID:22434560

  19. Employee Acceptance of BOS and BES Performance Appraisals.

    ERIC Educational Resources Information Center

    Dossett, Dennis L.; Gier, Joseph A.

    Previous research on performance evaluation systems has failed to take into account user acceptance. Employee acceptance of a behaviorally-based performance appraisal system was assessed in a field experiment contrasting user preference for Behavioral Expectations Scales (BES) versus Behavioral Observation Scales (BOS). Non-union sales associates…

  20. Age and Acceptance of Euthanasia.

    ERIC Educational Resources Information Center

    Ward, Russell A.

    1980-01-01

    Study explores relationship between age (and sex and race) and acceptance of euthanasia. Women and non-Whites were less accepting because of religiosity. Among older people less acceptance was attributable to their lesser education and greater religiosity. Results suggest that quality of life in old age affects acceptability of euthanasia. (Author)

  1. Standards for Administrators.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1998-01-01

    This newsletter reviews five reports that address the implications of standards for administrators. These texts include "Designing and Implementing Standards-Based Accountability System" (Education Commission of the States), which describes some of the policy implications of standards-driven accountability; "Why Principals Fail: Are National…

  2. Crucial Factors for the Acceptance of a Computerized National Medication List

    PubMed Central

    Hoerbst, A.; Duftschmid, G.; Gall, W.; Janzek-Hawlat, S.; Jung, M.; Woertz, K.; Dorda, W.; Ammenwerth, E.

    2014-01-01

    Summary Objective The objective of this paper is to present crucial factors among registered doctors and pharmacists for acceptance of the Austrian ‘e-Medikation’ system which is aimed at providing, on a national level, complete and recent information on all the medication that were prescribed or dispensed to a patient. Methods As the accompanying formative evaluation study of the pilot project showed different overall acceptance rates among participating physicians and pharmacists, a decision tree analysis of 30 standardized survey items was performed to identify crucial acceptance factors. Results For the physicians’ group, only two items (fear of improper data use and satisfaction with software support) were crucial for overall e-Medikation acceptance. The analysis of the pharmacists’ data resulted in five crucial factors primarily focusing on functional aspects and the perceived benefits of e-Medikation. Conclusion The results indicate that the acceptance among physicians and pharmacists depends on quite different factors. This must be taken into account during the planned rollout of e-Medikation or of comparable products. PMID:25024766

  3. 10 CFR 603.615 - Financial management standards for-profit firms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... must apply the standards in 10 CFR 600.311. The contracting officer may grant an exception and allow a... Section 603.615 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT... Accepted Accounting Principles. (2) Effectively controls all project funds, including Federal funds and...

  4. Institutional Autonomy Revisited: Autonomy Justified and Accounted

    ERIC Educational Resources Information Center

    Moses, Ingrid

    2007-01-01

    Australian universities have enjoyed large-scale autonomy. In a society that increasingly regards university education from an instrumentalist point of view, universities' anxious safeguarding of their autonomy is widely seen as an attempt to evade accountability. Yet there has been an acceptance that a corollary to autonomy is accountability.…

  5. The Threat or Challenge of Accountability

    ERIC Educational Resources Information Center

    Rosenberg, Marvin L.; Brody, Ralph

    1974-01-01

    Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)

  6. Baby-Crying Acceptance

    NASA Astrophysics Data System (ADS)

    Martins, Tiago; de Magalhães, Sérgio Tenreiro

    The baby's crying is his most important mean of communication. The crying monitoring performed by devices that have been developed doesn't ensure the complete safety of the child. It is necessary to join, to these technological resources, means of communicating the results to the responsible, which would involve the digital processing of information available from crying. The survey carried out, enabled to understand the level of adoption, in the continental territory of Portugal, of a technology that will be able to do such a digital processing. It was used the TAM as the theoretical referential. The statistical analysis showed that there is a good probability of acceptance of such a system.

  7. High acceptance recoil polarimeter

    SciTech Connect

    The HARP Collaboration

    1992-12-05

    In order to detect neutrons and protons in the 50 to 600 MeV energy range and measure their polarization, an efficient, low-noise, self-calibrating device is being designed. This detector, known as the High Acceptance Recoil Polarimeter (HARP), is based on the recoil principle of proton detection from np[r arrow]n[prime]p[prime] or pp[r arrow]p[prime]p[prime] scattering (detected particles are underlined) which intrinsically yields polarization information on the incoming particle. HARP will be commissioned to carry out experiments in 1994.

  8. Physiologic correlates to background noise acceptance

    NASA Astrophysics Data System (ADS)

    Tampas, Joanna; Harkrider, Ashley; Nabelek, Anna

    2001-05-01

    Acceptance of background noise can be evaluated by having listeners indicate the highest background noise level (BNL) they are willing to accept while following the words of a story presented at their most comfortable listening level (MCL). The difference between the selected MCL and BNL is termed the acceptable noise level (ANL). One of the consistent findings in previous studies of ANL is large intersubject variability in acceptance of background noise. This variability is not related to age, gender, hearing sensitivity, personality, type of background noise, or speech perception in noise performance. The purpose of the current experiment was to determine if individual differences in physiological activity measured from the peripheral and central auditory systems of young female adults with normal hearing can account for the variability observed in ANL. Correlations between ANL and various physiological responses, including spontaneous, click-evoked, and distortion-product otoacoustic emissions, auditory brainstem and middle latency evoked potentials, and electroencephalography will be presented. Results may increase understanding of the regions of the auditory system that contribute to individual noise acceptance.

  9. Crew Transportation Operations Standards

    NASA Technical Reports Server (NTRS)

    Mango, Edward J.; Pearson, Don J. (Compiler)

    2013-01-01

    The Crew Transportation Operations Standards contains descriptions of ground and flight operations processes and specifications and the criteria which will be used to evaluate the acceptability of Commercial Providers' proposed processes and specifications.

  10. Toppling Disciplinary Silos: One Suggestion for Accounting and Management.

    ERIC Educational Resources Information Center

    Thorne, Daniel; Davig, William

    1999-01-01

    The topic of managing diversity is presented as a way to combine management and accounting to enable students to understand different accounting standards and cultural differences internationally. (SK)

  11. 10 CFR 2.815 - Docketing and acceptance review.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Docketing and acceptance review. 2.815 Section 2.815 Energy NUCLEAR REGULATORY COMMISSION RULES OF PRACTICE FOR DOMESTIC LICENSING PROCEEDINGS AND ISSUANCE OF ORDERS Rulemaking § 2.815 Docketing and acceptance review. (a) Each application for a standard...

  12. 7 CFR 400.206 - Financial qualifications for acceptability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial qualifications for acceptability. 400.206... Contract-Standards for Approval § 400.206 Financial qualifications for acceptability. The financial statement of an entity must show total allowable assets in excess of liabilities and the ability of...

  13. 12 CFR 250.165 - Bankers' acceptances: definition of participations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...' acceptances: definition of participations. (a)(1) Section 207 of the Bank Export Services Act (Title II of Pub... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Bankers' acceptances: definition of... participations in BAs, the Board encourages the private sector to develop standardized forms for BAs...

  14. 10 CFR 2.815 - Docketing and acceptance review.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... ORDERS Rulemaking § 2.815 Docketing and acceptance review. (a) Each application for a standard design... copy of the tendered application will be available for public inspection at the NRC Web site,...

  15. Standards for discharge measurement with standardized nozzles and orifices

    NASA Technical Reports Server (NTRS)

    1940-01-01

    The following standards give the standardized forms for two throttling devices, standard nozzles and standard orifices, and enable them to be used in circular pipes without calibration. The definition of the standards are applicable in principle to the calibration and use of nonstandardized throttling devices, such as the venturi tube. The standards are valid, likewise, as a basis for discharge measurements in the German acceptance standards.

  16. Lighting industry acceptance of solid state lighting

    NASA Astrophysics Data System (ADS)

    Lydecker, Stephen H.; Leadford, Kevin F.; Ooyen, Carla A.

    2004-01-01

    HBLEDs promise a new paradigm in lighting. Lighting industry acceptance of this exciting new source will be based on the ability of LED lamp and luminaire manufacturers to work together and in conjunction with technical societies to propose and adopt new standards, solve technical challenges, and develop effective luminaires. Once these luminaires are able to deliver superior value, industry adoption promises to be rapid based on the implementation of similar technologies in recent history.

  17. new lease accounting and health care.

    PubMed

    Berman, Mindy

    2016-05-01

    Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change. PMID:27382712

  18. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... regarding the (b)(14) overseas exemption (74 FR 18491). In addition to this notice, the CAS Board requested... appropriateness of continuing the exemption (70 FR 53977). Only three public comments were received, all of which... discontinuing the review on February 13, 2008 (73 FR 8259). In response to Section 823(a) of NDAA FY 2009,...

  19. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... provided at 70 FR 53977 (September 13, 2005). In 1991, the re-established Board reviewed the rules and..., 1992 (57 FR 14148.) No specific explanation was provided for retaining the exemption. On September 13... sought comments on its continued appropriateness (70 FR 53977). The three public comments received...

  20. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... CAS Board as an interim rule on February 7, 2000 (65 FR 5990), and as a final rule on June 9, 2000 (65 FR 36768). At the time, the CAS Board chose to express the (b)(15) FFP exemption as follows: ``Firm... or pricing data (75 FR 53135). Among other things, the Councils revised the definitions at ]...

  1. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... provided in the FARA, as an interim rule on July 29, 1996 (61 FR 39360), and as a final rule on June 6, 1997 (62 FR 31294). 1996 CAS Board Rulemaking The CAS Board's 1996 interim rule for the (b)(6... for the acquisition of commercial items. This section of the FAR was written to implement FASA (60...

  2. 32 CFR 37.615 - What standards do I include for financial systems of for-profit firms?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... are to apply the standards in 32 CFR 34.11. You may grant an exception and allow a for-profit... SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms... system, as a minimum: (1) Complies with Generally Accepted Accounting Principles. (2)...

  3. Raising the Standards for Standards: A Call for Definitions

    ERIC Educational Resources Information Center

    Ericsson, Patricia Freitag

    2005-01-01

    The educational enterprise is awash in standards, but little attention is paid to what the term really means. Without carefully crafted, widely accepted definitions of standards, standards projects are rife with problems and frequently fail. The absence of careful definitions typically leads to confusion, rejection of standards, and can actually…

  4. Accepters and Rejecters of Counseling.

    ERIC Educational Resources Information Center

    Rose, Harriett A.; Elton, Charles F.

    Personality differences between students who accept or reject proffered counseling assistance were investigated by comparing personality traits of 116 male students at the University of Kentucky who accepted or rejected letters of invitation to group counseling. Factor analysis of Omnibus Personality Inventory (OPI) scores to two groups of 60 and…

  5. Cone penetrometer acceptance test report

    SciTech Connect

    Boechler, G.N.

    1996-09-19

    This Acceptance Test Report (ATR) documents the results of acceptance test procedure WHC-SD-WM-ATR-151. Included in this report is a summary of the tests, the results and issues, the signature and sign- off ATP pages, and a summarized table of the specification vs. ATP section that satisfied the specification.

  6. AICPA standard can help improve audit committee performance.

    PubMed

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits. PMID:11499282

  7. 46 CFR 540.5 - Insurance, guaranties, and escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 9 2010-10-01 2010-10-01 false Insurance, guaranties, and escrow accounts. 540.5... § 540.5 Insurance, guaranties, and escrow accounts. Except as provided in § 540.9(j), the amount of... this section. (b) Filing with the Commission evidence of an escrow account, acceptable to...

  8. 46 CFR 540.5 - Insurance, guaranties, and escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 9 2011-10-01 2011-10-01 false Insurance, guaranties, and escrow accounts. 540.5... § 540.5 Insurance, guaranties, and escrow accounts. Except as provided in § 540.9(j), the amount of... this section. (b) Filing with the Commission evidence of an escrow account, acceptable to...

  9. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  10. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  11. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  12. 16 CFR 1616.4 - Sampling and acceptance procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 2 2014-01-01 2014-01-01 false Sampling and acceptance procedures. 1616.4 Section 1616.4 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION FLAMMABLE FABRICS ACT REGULATIONS STANDARD FOR THE FLAMMABILITY OF CHILDREN'S SLEEPWEAR: SIZES 7 THROUGH 14 (FF 5-74) The Standard §...

  13. 16 CFR 1616.4 - Sampling and acceptance procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 2 2013-01-01 2013-01-01 false Sampling and acceptance procedures. 1616.4 Section 1616.4 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION FLAMMABLE FABRICS ACT REGULATIONS STANDARD FOR THE FLAMMABILITY OF CHILDREN'S SLEEPWEAR: SIZES 7 THROUGH 14 (FF 5-74) The Standard §...

  14. Setting the bar: Standards for ecosystem services

    PubMed Central

    Polasky, Stephen; Tallis, Heather; Reyers, Belinda

    2015-01-01

    Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts. PMID:26082540

  15. Setting the bar: Standards for ecosystem services.

    PubMed

    Polasky, Stephen; Tallis, Heather; Reyers, Belinda

    2015-06-16

    Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts. PMID:26082540

  16. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  17. Acceptability of alternative treatments for deviant child behavior.

    PubMed Central

    Kazdin, A E

    1980-01-01

    The acceptability of alternative treatments for deviant child behavior was evaluated in two experiments. In each experiment, clinical cases were described to undergraduate students along with four different treatments in a Replicated Latin Square Design. The treatments included reinforcement of incomparible behavior, time out from reinforcement, drug therapy, and electric shock and the treatments were described as they were appliedto children with problem behaviors. Experiment 1 developed an assessment device to evaluate treatment acceptability and examined whether treatments were rated as differentially acceptable. Experiment 2 replicated the first experiment and examined whether the severity of the presenting clinical problem influenced ratings of acceptability. The results indicated that treatments were sharply distinguished in overall acceptability. Reinforcement of incompatible behavior was more acceptable than other treatments which followed, in order, time out from reinforcement, drug therapy, and electric shock. Case severity influenced acceptability of alternative treatments with all treatments being rated as more acceptable with more severe cases. However, the strength of case severity was relatively small in relation to the different treatment conditions themselves which accounted for large portions of variance. PMID:7380752

  18. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  19. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  20. Accepted scientific research works (abstracts).

    PubMed

    2014-01-01

    These are the 39 accepted abstracts for IAYT's Symposium on Yoga Research (SYR) September 24-24, 2014 at the Kripalu Center for Yoga & Health and published in the Final Program Guide and Abstracts. PMID:25645134

  1. 76 FR 55648 - Sunsations Inc., Provisional Acceptance of a Settlement Agreement and Order

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-08

    ... COMMISSION Sunsations Inc., Provisional Acceptance of a Settlement Agreement and Order AGENCY: Consumer..., standards, and/or bans enforced and administered by the Commission. 27. Upon provisional acceptance of the... is published in the Federal Register. 28. Upon the Commission's final acceptance of the Agreement...

  2. 45 CFR 73.735-505 - Acceptance of awards and prizes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Acceptance of awards and prizes. 73.735-505 Section 73.735-505 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION STANDARDS OF CONDUCT Gifts, Entertainment, and Favors § 73.735-505 Acceptance of awards and prizes. (a) Employees may accept awards, including cash...

  3. 45 CFR 73.735-502 - Permissible acceptance of gifts, entertainment, and favors.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Permissible acceptance of gifts, entertainment... GENERAL ADMINISTRATION STANDARDS OF CONDUCT Gifts, Entertainment, and Favors § 73.735-502 Permissible acceptance of gifts, entertainment, and favors. (a) An employee may accept a gift, gratuity,...

  4. Vibrational lifetimes of cyanide ion in aqueous solution from molecular dynamics simulations: intermolecular vs intramolecular accepting modes.

    PubMed

    Talapatra, Surma; Geva, Eitan

    2014-07-01

    The lifetimes of the first vibrational state of (12)C(14)N(-) and (13)C(15)N(-) dissolved in H2O or D2O were calculated. The calculations were based on the Landau-Teller formula that puts the vibrational lifetimes in terms of the autocorrelation function of the force exerted on the C-N stretch by the remaining degrees of freedom. The force autocorrelation functions were calculated from classical molecular dynamics simulations of the four cyanide/water isotopomer combinations ((12)C(14)N(-)/H2O, (12)C(14)N(-)/D2O, (13)C(15)N(-)/H2O, (13)C(15)N(-)/D2O). The cyanide ion was described by a polarizable force field, and the water was described by either the rigid SPC/E model or the flexible SPC/Fw model, in order to compare two different types of accepting modes, namely, (1) intermolecular (translational and rotational) solvent accepting modes (rigid SPC/E water) and (2) intramolecular (vibrational) solvent accepting modes (flexible SPC/Fw water). Since quantum effects are expected to increase in size with increasing frequency mismatch between relaxing and accepting modes, different quantum correction factors were employed depending on the identity of the accepting modes, more specifically, the harmonic/Schofield quantum correction factor in the case of intermolecular accepting modes and the standard quantum correction factor in the case of intramolecular accepting modes. The lifetimes with either the rigid SPC/E or flexible SPC/Fw water models were found to be in good quantitative agreement with the experimentally measured values for all isotopomer combinations. Our results suggest that taking into account quantum effects on the vibrational energy relaxation of cyanide in aqueous solution can make the intermolecular pathway at least as likely as the intramolecular pathway. PMID:24927159

  5. ASME PTC 46 -- Acceptance test code for overall plant performance

    SciTech Connect

    Friedman, J.R.; Yost, J.G.

    1999-11-01

    ASME published PTC 46 in 1996 after five years of development. PTC 46 is the first industry standard providing explicit procedures for conducting acceptance tests to determine the overall thermal performance and output of power generating units. It is applicable to any heat cycle power generating unit. This survey paper provides an overview of PTC 46 and discusses how PTC 46 can be used for acceptance testing of new combined cycle and fossil steam power generating units. Several technical papers have been previously presented that provide more detailed information and discussion on the use of PTC 46 in acceptance testing.

  6. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account... views and comments. (e) Rules, regulations, cost accounting standards, and modifications thereof..., cost accounting standards, and modifications thereof promulgated or amended by the Board shall...

  7. Acceptance Effects in the Hyperons Global Polarization Measurement

    SciTech Connect

    Selyuzhenkov, Ilya

    2006-11-17

    The possible sources of systematic uncertainties in the hyperons global polarization measurement are discussed. The equation with detector acceptance effects taken into account is provided. Contribution of the hyperons directed flow into the hyperons global polarization measurement is shown. The systematic uncertainties of the {lambda} hyperons global polarization measurement in Au+Au collisions with the STAR detector at RHIC are calculated.

  8. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  9. Accountability for General Education.

    ERIC Educational Resources Information Center

    Klein, A. Owen

    This discussion of the role of general education in community college programs in Ontario begins with an acknowledgement of the absence of a broadly accepted working definition of general education and an admonition to community colleges to accept the responsibility for providing students with a total education. Next, the paper proposes various…

  10. Acceptance test procedure for the 105-KW isolation barrier leak rate

    SciTech Connect

    McCracken, K.J.

    1995-05-19

    This acceptance test procedure shall be used to: First establish a basin water loss rate prior to installation of the two isolation barriers between the main basin and the discharge chute in K-Basin West. Second, perform an acceptance test to verify an acceptable leakage rate through the barrier seals. This Acceptance Test Procedure (ATP) has been prepared in accordance with CM-6-1 EP 4.2, Standard Engineering Practices.

  11. Changes to the Intermediate Accounting Course Sequence

    ERIC Educational Resources Information Center

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  12. From requirements to acceptance tests

    NASA Technical Reports Server (NTRS)

    Baize, Lionel; Pasquier, Helene

    1993-01-01

    From user requirements definition to accepted software system, the software project management wants to be sure that the system will meet the requirements. For the development of a telecommunication satellites Control Centre, C.N.E.S. has used new rules to make the use of tracing matrix easier. From Requirements to Acceptance Tests, each item of a document must have an identifier. A unique matrix traces the system and allows the tracking of the consequences of a change in the requirements. A tool has been developed, to import documents into a relational data base. Each record of the data base corresponds to an item of a document, the access key is the item identifier. Tracing matrix is also processed, providing automatically links between the different documents. It enables the reading on the same screen of traced items. For example one can read simultaneously the User Requirements items, the corresponding Software Requirements items and the Acceptance Tests.

  13. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Findings Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. Discussion and conclusions While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID. PMID:18498335

  14. Closing the Gap: A Report on the Wingspread Conference "Beyond the Standards Horse Race: Implementation, Assessment, and Accountability--the Keys to Improving Student Achievement" (Racine, Wisconsin, November 2-4, 1999). Special Report.

    ERIC Educational Resources Information Center

    Duggan, Terri, Ed.; Holmes, Madelyn, Ed.

    This report highlights results from the 1999 Wingspread Conference on improving student achievement, a gathering of educators, leaders, and policymakers that opened a dialogue about barriers to full implementation of high standards for all students. Participants discussed five papers that examined these issues from top to bottom--from the…

  15. Elementary and Secondary Education Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information About Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    ERIC Educational Resources Information Center

    Davis (Robert) Associates, Inc., Atlanta, GA.

    The purposes of this handbook are to provide a comprehensive guide to standard terminology relating to property (sites, buildings, and equipment) used in education, a list of suggested data items useful in describing property, general data items useful in describing property, and general guidelines that can assist the reader in understanding and…

  16. Standardization versus Standards.

    ERIC Educational Resources Information Center

    Meier, Deborah

    2002-01-01

    Examines differences between old state-designed norm-referenced tests and new tests aligned with the curriculum. Concludes that new state tests are very similar to old ones. Discusses impact of new high-stakes standardized tests on students and teachers. Argues the new wave of standardized testing is not the answer to improving student…

  17. The MAGNEX large acceptance spectrometer

    SciTech Connect

    Cavallaro, M.; Cappuzzello, F.; Cunsolo, A.; Carbone, D.; Foti, A.

    2010-03-01

    The main features of the MAGNEX large acceptance magnetic spectrometer are described. It has a quadrupole + dipole layout and a hybrid detector located at the focal plane. The aberrations due to the large angular (50 msr) and momentum (+- 13%) acceptance are reduced by an accurate hardware design and then compensated by an innovative software ray-reconstruction technique. The obtained resolution in energy, angle and mass are presented in the paper. MAGNEX has been used up to now for different experiments in nuclear physics and astrophysics confirming to be a multipurpose device.

  18. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  19. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  20. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  1. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  2. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  3. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  4. Standards not that standard.

    PubMed

    Vilanova, Cristina; Tanner, Kristie; Dorado-Morales, Pedro; Villaescusa, Paula; Chugani, Divya; Frías, Alba; Segredo, Ernesto; Molero, Xavier; Fritschi, Marco; Morales, Lucas; Ramón, Daniel; Peña, Carlos; Peretó, Juli; Porcar, Manuel

    2015-01-01

    There is a general assent on the key role of standards in Synthetic Biology. In two consecutive letters to this journal, suggestions on the assembly methods for the Registry of standard biological parts have been described. We fully agree with those authors on the need of a more flexible building strategy and we highlight in the present work two major functional challenges standardization efforts have to deal with: the need of both universal and orthogonal behaviors. We provide experimental data that clearly indicate that such engineering requirements should not be taken for granted in Synthetic Biology. PMID:26435739

  5. Nitrogen trailer acceptance test report

    SciTech Connect

    Kostelnik, A.J.

    1996-02-12

    This Acceptance Test Report documents compliance with the requirements of specification WHC-S-0249. The equipment was tested according to WHC-SD-WM-ATP-108 Rev.0. The equipment being tested is a portable contained nitrogen supply. The test was conducted at Norco`s facility.

  6. Helping Our Children Accept Themselves.

    ERIC Educational Resources Information Center

    Gamble, Mae

    1984-01-01

    Parents of a child with muscular dystrophy recount their reactions to learning of the diagnosis, their gradual acceptance, and their son's resistance, which was gradually lessened when he was provided with more information and treated more normally as a member of the family. (CL)

  7. Acceptability of Treatments for Plagiarism

    ERIC Educational Resources Information Center

    Carter, Stacy L.; Punyanunt-Carter, Narissra Maria

    2007-01-01

    This study focused on various treatments for addressing incidents of plagiarism by college students. College students rated the acceptability of different responses by college faculty to a case description of a college student who engaged in plagiarism. The findings revealed that students found some methods of addressing this problem behavior by…

  8. Euthanasia Acceptance: An Attitudinal Inquiry.

    ERIC Educational Resources Information Center

    Klopfer, Fredrick J.; Price, William F.

    The study presented was conducted to examine potential relationships between attitudes regarding the dying process, including acceptance of euthanasia, and other attitudinal or demographic attributes. The data of the survey was comprised of responses given by 331 respondents to a door-to-door interview. Results are discussed in terms of preferred…

  9. Fund Accounting Lives: Changes Will Not Fell Valuable Management Tool.

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1995-01-01

    It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

  10. The State of Standards.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    All 50 states are moving toward accountability systems that involve setting clear standards of learning, assessing student progress on those standards, and providing a variety of incentives and sanctions for performance. Many educators remain profoundly ambivalent; however, they recognize opportunities for positive change but worry that a narrow…

  11. 24 CFR 51.203 - Safety standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Conventional Fuels or Chemicals of an Explosive or Flammable Nature § 51.203 Safety standards. The following standards shall be used in determining the acceptable separation distance of a proposed HUD-assisted...

  12. 24 CFR 51.203 - Safety standards.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Conventional Fuels or Chemicals of an Explosive or Flammable Nature § 51.203 Safety standards. The following standards shall be used in determining the acceptable separation distance of a proposed HUD-assisted...

  13. 24 CFR 51.203 - Safety standards.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Conventional Fuels or Chemicals of an Explosive or Flammable Nature § 51.203 Safety standards. The following standards shall be used in determining the acceptable separation distance of a proposed HUD-assisted...

  14. 12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 563b.465 Do account...

  15. 12 CFR 192.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 192.465 Section 192.465 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 192.465 Do account holders...

  16. A Behavior-Analytic Account of Motivational Interviewing

    ERIC Educational Resources Information Center

    Christopher, Paulette J.; Dougher, Michael J.

    2009-01-01

    Several published reports have now documented the clinical effectiveness of motivational interviewing (MI). Despite its effectiveness, there are no generally accepted or empirically supported theoretical accounts of its effects. The theoretical accounts that do exist are mentalistic, descriptive, and not based on empirically derived behavioral…

  17. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    ERIC Educational Resources Information Center

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  18. Assessment of Respondent Acceptability for Preference Measures in Stuttering

    ERIC Educational Resources Information Center

    Franic, Duska M.; Bothe, Anne K.; Bramlett, Robin E.

    2012-01-01

    Purpose: To assess the feasibility of using one or more of four standard economic preference measures to assess health-related quality of life in stuttering, by assessing respondents' views of the acceptability of those measures. Method and results: A graphic positioning scale approach was used with 80 adults to assess four variables previously…

  19. Pearls of Publishing: Advice for Increasing Your Acceptance Odds.

    PubMed

    Brand, Jefferson C; Rossi, Michael J; Provencher, Matthew T; Lubowitz, James H

    2016-07-01

    Pearls of wisdom can be a convenient and efficient strategy to improve performance. As Editors, we employ pearls to standardize the review and editorial process, and we offer our own pearls to you to help facilitate acceptance of submitted research manuscripts with the ultimate goal of strengthening scientific conclusions that can affect patient care, and ultimately, improve outcome. PMID:27373169

  20. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for...