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Sample records for accountability program actaap

  1. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  3. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…

  4. Accounting Programs' Home Pages: What's Happening.

    ERIC Educational Resources Information Center

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  5. Maryland Handbook on the Accountability Assessment Program.

    ERIC Educational Resources Information Center

    Research Triangle Inst., Durham, NC. Center for Educational Research and Evaluation.

    Article 77, Section 28a, of the Annotated Code of the Laws of Maryland, commonly called the Maryland Educational Accountability Program (MAAP), was passed in 1972 by the Maryland General Assembly. This act should insure when properly implemented, that educational programs: (1) lead to the attainment of established educational objectives, (2)…

  6. Increasing School Safety through Juvenile Accountability Programs. Juvenile Accountability Incentive Block Grants (JAIBG) Program Bulletin.

    ERIC Educational Resources Information Center

    Decker, Scott H.

    This bulletin explores promotion of school safety by increasing students' accountability for their behavior. It provides information to facilitate the development of constructive, well-conceived, accountability-based programs that work with juvenile offenders. These programs also address the issues of violence, disorder, and fear. The bulletin…

  7. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  8. Nurse accountability program improves satisfaction, turnover.

    PubMed

    Ethridge, P

    1987-05-01

    St. Mary's Hospital and Health Center, Tucson, AZ, responding to changes in health care reimbursement and the need to maintain quality, developed a comprehensive program to improve nurses' professional accountability. The project was based on the assumption that increased job satisfaction and decreased job stress for nurses in an acute care facility would improve retention and recruitment and facilitate decentralization of care delivery. The plan included the following components: Identify and enhance qualifications of nurses through a credentialing mechanism. Restructure nurses' employment terms to professional salaried status. Implement a spiritual, holistic framework for nursing. Identify programs to extend nursing's sphere of influence to activities that promote a continuum of care. Use the patient classification staffing tool as an acuity billing system. Decentralize the nursing organization and move it into the community. Promote an environment conducive to two levels of nursing practice--professional nurse case managers and associate registered nurses. The program's effectiveness was evaluated by measuring nurses' job stress and job satisfaction in 1983 (before the program's implementation), 1985, and January 1987. In 1985, compared with 1983, job stress was significantly lower in several areas measured, while job satisfaction was higher in four of six areas measured. Turnover rate of nurses decreased from 15.2 percent in 1983 to 5.4 percent in 1986. Financial savings from the program also hve been substantial: more than $500,000 for the last two fiscal years.

  9. 24 CFR 982.158 - Program accounts and records.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Program accounts and records. 982... Contract and PHA Administration of Program § 982.158 Program accounts and records. (a) The PHA must maintain complete and accurate accounts and other records for the program in accordance with...

  10. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Transaction Account Guarantee Program. 370.4 Section 370.4 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a)...

  11. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... accountants. The Technical Accounting and Auditing Staff monitors industry developments, including...

  12. Maintenance accountability, jobs, and inventory control (MAJIC) program

    SciTech Connect

    Adkisson, B P

    1990-01-01

    This document describes the operating procedures for the maintenance accountability, jobs, and inventory control (MAJIC) program for the Maintenance Management Department of the ORNL Instrumentation and Controls Division.

  13. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting and financial services with respect to electric and telecommunications borrowers and directs and... standards of the Financial Accounting Standards Board, and recommends Agency policies and procedures. (d... 7 Agriculture 11 2011-01-01 2011-01-01 false Program Accounting and Regulatory Analysis....

  14. Integrating Ethics in Community Colleges' Accounting Programs.

    ERIC Educational Resources Information Center

    Clarke, Clifton

    1990-01-01

    Argues that two-year college business programs need to provide moral guidance and leadership to students to help stem the proliferation of fraudulent and questionable financial reporting practices. Reviews amoral and moral unity theories of business ethics. Discusses barriers to ethical instruction in business curricula, and ways to overcome them.…

  15. Major Management Challenges and Program Risks. Performance and Accountability Series.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    In its 2001 performance and accountability report on the Department of Education, the General Accounting Office (GAO) identified challenges with student financial-aid programs, financial management, and other areas facing education. The information presented in this report is intended to help sustain congressional attention and a departmental…

  16. The Wholesale Monkey Business. An Accounting Program. Operator's Manual.

    ERIC Educational Resources Information Center

    Thompson, Charles D.

    Designed to combine a family of related jobs in the accounting field into a realistic learning atmosphere, this simulation revolves around a fictitious company that distributes pet supplies. The simulation has been kept flexible and open-ended to allow for its incorporation into any clerical, bookkeeping, or accounting instructional program.…

  17. Responding to Accountability Requirements while Promoting Program Improvement

    ERIC Educational Resources Information Center

    Guillen-Woods, Blanca Flor; Kaiser, Monica A.; Harrington, Maura J.

    2008-01-01

    The impact of No Child Left Behind (NCLB) is usually understood in relation to schools and districts, but the legislation has also affected community-based organizations that operate school-linked programs. This case study of an after-school program in California demonstrates how educational accountability systems that emphasize students' academic…

  18. Parkland College ICCB Accountability/Program Review Report.

    ERIC Educational Resources Information Center

    Parkland Coll., Champaign, IL. Office of Institutional Research and Evaluation.

    This document presents data from the 2002 Accountability Program Review of Parkland College, Illinois. The data, for fiscal years 1997-2001, is presented in tables, and is divided into three parts: (1) Program Review Summaries. This section offers data covering student headcounts, attempted credit hours, and percentage of completers. The section…

  19. Medicare program; Medicare Shared Savings Program: Accountable Care Organizations. Final rule.

    PubMed

    2015-06-09

    This final rule addresses changes to the Medicare Shared Savings Program including provisions relating to the payment of Accountable Care Organizations participating in the Medicare Shared Savings Program. Under the Medicare Shared Savings Program, providers of services and suppliers that participate in an Accountable Care Organizations continue to receive traditional Medicare fee-for-service payments under Parts A and B, but the Accountable Care Organizations may be eligible to receive a shared savings payment if it meets specified quality and savings requirements.

  20. 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…

  1. Program Evaluation: The Accountability Bridge Model for Counselors

    ERIC Educational Resources Information Center

    Astramovich, Randall L.; Coker, J. Kelly

    2007-01-01

    The accountability and reform movements in education and the human services professions have pressured counselors to demonstrate outcomes of counseling programs and services. Evaluation models developed for large-scale evaluations are generally impractical for counselors to implement. Counselors require practical models to guide them in planning…

  2. Elementary Accounting. A Programed Text. Revised. Edition Code-3.

    ERIC Educational Resources Information Center

    Army Finance School, Fort Benjamin Harrison, IN.

    This programed text is designed to teach the basic elements of the double entry system of accounting, including basic terms, procedures, definitions, and principles used. The text consists of frames, which are sequenced instructional steps and, in most cases, are composed of two parts. The first part states a fact or relates information and asks a…

  3. The Quality Programs Assurance System (QPAS): Sharing Responsibility for Educational Program Accountability.

    ERIC Educational Resources Information Center

    Cassata, Jennifer Coyne

    The implementation and impacts of the Quality Program Assurance System (QPAS) within the Fairfax County Public Schools, Virginia were studied. QPAS is a system of shared accountability for educational programs, with multiple levels of reporting. The primary goal of QPAS is to provide decision makers with quality accountability information on…

  4. A Measurement Control Program for Nuclear Material Accounting

    SciTech Connect

    Brouns, R. J.; Roberts, F. P.; Merrill, J. A.; Brown, W. B.

    1980-06-01

    A measurement control program for nuclear material accounting monitors and controls the quality of the measurements of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities. equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality.

  5. Computer program for the automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  6. Aligning Mathematics Assessment Standards: Arkansas and the 2009 National Assessment of Educational Progress (NAEP). REL Technical Brief. REL 2008-No. 008

    ERIC Educational Resources Information Center

    Shapley, Kathy L.; Brite, Jessica

    2008-01-01

    This Technical Brief examines the current alignment between the Arkansas Comprehensive Testing, Assessment, and Accountability Program (ACTAAP) mathematics assessment standards and the 2009 National Assessment of Educational Progress (NAEP) mathematics framework. It looks at the extent to which current state assessment standards cover the content…

  7. 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.…

  8. 25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false When may BIA use force account methods in the IRR Program... § 170.605 When may BIA use force account methods in the IRR Program? BIA may use force account methods in the IRR Program unless the tribe elects otherwise to enter into a self-determination contract or...

  9. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  10. A New Approach to Accountability: Creating Effective Learning Environments for Programs

    ERIC Educational Resources Information Center

    Surr, Wendy

    2012-01-01

    This article describes a new paradigm for accountability that envisions afterschool programs as learning organizations continually engaged in improving quality. Nearly 20 years into the era of results-based accountability, a new generation of afterschool accountability systems is emerging. Rather than aiming to test whether programs have produced…

  11. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... ADMINISTRATION Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs AGENCY... Administration (SBA) is soliciting information and views from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard...

  12. Medicare program; Medicare Shared Savings Program: Accountable Care Organizations. Final rule.

    PubMed

    2011-11-02

    This final rule implements section 3022 of the Affordable Care Act which contains provisions relating to Medicare payments to providers of services and suppliers participating in Accountable Care Organizations (ACOs) under the Medicare Shared Savings Program. Under these provisions, providers of services and suppliers can continue to receive traditional Medicare fee-for-service (FFS) payments under Parts A and B, and be eligible for additional payments if they meet specified quality and savings requirements.

  13. Community College Program Review, Fiscal Year 1994. Accountability Report.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Each year, the Illinois community colleges conduct comprehensive reviews of their current program offerings. In fiscal year 1994, the colleges reviewed a total of 870 occupational, 176 general education or academic, 53 developmental and adult education, 90 academic and student support, and 22 other programs. Occupational programs were reviewed in…

  14. SPECS 2. Component Two: Program Budgeting and Cost Accounting.

    ERIC Educational Resources Information Center

    DuVall, Lloyd A.

    The School Planning, Evaluation, and Communication System (SPECS) is an overall design for districtwide program assessment and development. It is both a way of interrelating planning and evaluation of individual programs and a way of comparing the outcomes of all district programs with the district's community-defined educational goals. Component…

  15. Common road blocks to national accounts pharmaceutical programs.

    PubMed

    Stanley, N R

    1994-04-01

    The large managed care customer represents concentrated purchasing power and product access to a large patient population. Contracting will continue to grow, and a large portion of product purchases will be under the agreements negotiated, implemented, and supported by the pharmaceutical company's national accounts department. The national accounts department will need to receive support from the organization if it is to do the job successfully.

  16. A Dissemination System for State Accountability Programs--Part 2: The Relationship of Contemporary Communication Theory to Accountability Dissemination Procedures.

    ERIC Educational Resources Information Center

    Bettinghaus, Erwin P.; Miller, Gerald R.

    An assumptive, theoretical, and empirical foundation for the development of a formal dissemination model to apply to the introduction of information about educational accountability programs is set forth. If a dissemination model is to be effective, the fundamental assumptions underlying it must be spelled out explicitly. Existing communication…

  17. Impact of Medicare Shared Savings Program Accountable Care Organizations at Screening Mammography: A Retrospective Cohort Study.

    PubMed

    Narayan, Anand K; Harvey, Susan C; Durand, Daniel J

    2017-02-01

    Purpose To evaluate the impact of accountable care organizations (ACOs) on use of screening mammography in the Medicare Shared Savings Program (MSSP), the largest value-based reimbursement program in U.S.

  18. International Balance of Payments Program--Accounting, Reporting and Estimating

    DTIC Science & Technology

    1969-01-16

    nonappropriated funds and Defense postal service from: (I) Foreign residents. 3 ... y Codes First amendment (Ch 2, 9/16/69) Avalt SpecrilDXQYL-yINSPECYRD a Dist...fulfillment of construction or service contracts. The amount of such procurements of U.S. end products, -9- # First amendment (Ch 2, 9/16/69) 7060|.2 Jan...Every effort will be made to clear amounts in suspense accounts in the month following the entry into the account. -13- # First amendment (Ch 2, 9/16/69

  19. In-Service Training and Development Programs for Accountants in Business and Industry.

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

    A survey was made of inservice training and development for accountants in 53 selected business firms varying in products, sales volume, and employees. Program philosophy and objectives, qualifications and selection of trainees and instructors, program content, instructional programs, and evaluation procedures were examined. Inservice programs,…

  20. Problems Resulting from the Implementation of a Pilot Program in Accountability.

    ERIC Educational Resources Information Center

    Field, David A.

    The concept of accountability has become very important recently to both teachers and administrators. Despite this, very few experimental projects dealing with accountability have been attempted--especially in the field of physical education. A program of accountability was conducted at Ball State University, Muncie, Indiana, in the Department of…

  1. Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

    ERIC Educational Resources Information Center

    Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

    2004-01-01

    The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

  2. Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

    PubMed

    Kim, S; McLeod, J H; Williams, C; Hepler, N

    2000-01-01

    The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

  3. Budget Making and Financial Accountability for Physical Education Programs.

    ERIC Educational Resources Information Center

    Rabinoff, Marc A.

    The importance of fiscal management and its reflection in the administrative program (placement of emphasis, priorities in long range planning, and activities that need developing) is reviewed in this report. Guidelines are provided for (1) cost analysis in education budgets; (2) purposes of budgets; (3) types of budgets (Planning Programming…

  4. A Basic Program for Invoicing Dialog Subscription Accounts.

    ERIC Educational Resources Information Center

    Wismer, Donald

    1983-01-01

    Description of statewide multiple-password subscription service offered to users of Dialog Information Services by the Maine State Library discusses cost effectiveness and billing procedures. A microcomputer program for a TRS-80 Model III used to formulate each member's monthly billing from the main Dialog bill is included. (EJS)

  5. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... requirements of the Office of Management and Budget. (c) The two regional branches (the Northern Region and...

  6. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... requirements of the Office of Management and Budget. (c) The two regional branches (the Northern Region and...

  7. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... requirements of the Office of Management and Budget. (c) The two regional branches (the Northern Region and...

  8. Monitoring programs need to take into account imperfect species detectability

    USGS Publications Warehouse

    Kery, M.; Schmid, Hans

    2004-01-01

    Biodiversiry monitoring is important to identify biological units in need of conservation and to check the effectiveness of conservation actions. Programs generally monitor species richness and its changes (trend). Usually, no correction is made for imperfect species detectability. Instead, it is assumed that each species present has the same probability of being recorded and that there is no difference in this detectability across space and time, e.g. among observers and habitats. Consequently, species richness is determined by enumeration as the sum of species recorded. In Switzerland, the federal government has recently launched a comprehensive program that aims at detecting changes in biodiversity at all levels of biological integration. Birds are an important part of that program. Since 1999, 23 visits per breeding season are made to each of >250 1 km2 squares to map the territories of all detected breeding bird species. Here, we analyse data from three squares to illustrate the use of capture-recapture models in monitoring to obtain detectability-corrected estimates of species richness and trend. Species detectability averaged only 85%. Hence an estimated 15% of species present remained overlooked even after three visits. Within a square, changes in detectability for different years were of the same magnitude when surveys were conducted by the same observer as when they were by different observers. Estimates of trend were usually biased and community turnover was overestimated when based on enumeration. Here we use bird data as an illustration of methods. However, species detectability for any taxon is unlikely ever to be perfect or even constant across categories to be compared. Therefore, monitoring programs should correct for species detectability.

  9. Pedagogy of natural resource taxation in professional accounting programs

    SciTech Connect

    Reese, C.E.

    1983-03-01

    After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with a natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.

  10. Schedule Best Practices Provide Opportunity to Enhance Missile Defense Agency Accountability and Program Execution

    DTIC Science & Technology

    2012-07-19

    accountability of MDA programs, in the April 2012 review; instead, we are providing in this report (1) the results of how the MDA program schedules compare...developed for several months at a time instead of for the life of the program. As a result, our findings on the specific program schedules are limited...practices, and some had major deficiencies. These results are significant because a reliable schedule is one key factor that indicates a program is

  11. Academic elite in accounting: linkages among top-ranked graduate programs.

    PubMed

    Bair, Jeffrey H

    2002-06-01

    The 10 top-ranked graduate programs in accounting, based on a national survey of deans and top administrators, were linked to one another by hiring in the programs one another's graduates. Almost one-half (45.9%) of the faculty members in these 10 programs (N = 172) had graduated from one of these 10 programs. It is suggested that this linkage helps these programs to maintain and enhance their prestige.

  12. Understanding Factors Leading to Participation in Supplemental Instruction Programs in Introductory Accounting Courses

    ERIC Educational Resources Information Center

    Goldstein, James; Sauer, Paul; O'Donnell, Joseph

    2014-01-01

    Although studies have shown that supplemental instruction (SI) programs can have positive effects in introductory accounting courses, these programs experience low participation rates. Thus, our study is the first to examine the factors leading to student participation in SI programs. We do this through a survey instrument based on the Theory of…

  13. 76 FR 33306 - Medicare Program; Pioneer Accountable Care Organization Model, Request for Applications; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-08

    ... Care Organization Model: Request for Applications.'' FOR FURTHER INFORMATION CONTACT: Maria Alexander... http://innovations.cms.gov/areas-of-focus/seamless-and-coordinated-care-models/pioneer-aco... HUMAN SERVICES Centers for Medicare & Medicaid Services Medicare Program; Pioneer Accountable...

  14. Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty

    ERIC Educational Resources Information Center

    HassabElnaby, Hassan R.; Dobrzykowski, David D.; Tran, Oanh Thikie

    2012-01-01

    Accounting has been faced with a severe shortage in the supply of qualified doctoral faculty. Drawing upon the international mobility of foreign scholars and the spirit of the international medical graduate program, this article suggests a model to fill the demand in accounting doctoral faculty. The underlying assumption of the suggested model is…

  15. Evaluating the Effects of Child Savings Accounts Program Participation on Parental Well-Being

    ERIC Educational Resources Information Center

    Okech, David

    2012-01-01

    Objectives: Using baseline and second wave data, the study evaluated the impact of child savings accounts participation on parenting stress, personal mastery, and economic strain with N = 381 lower income parents who decided to join and those who did not join in a child development savings account program. Methods: Structural equation modeling for…

  16. When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

    ERIC Educational Resources Information Center

    Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

    2009-01-01

    Of all the arguments that critics of school voucher programs advance, the one that may resonate loudest with the public concerns school accountability. Opponents say it's not fair to hold public schools accountable for their results (under No Child Left Behind and similar systems) and then let private schools receive taxpayer dollars--however…

  17. Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

    ERIC Educational Resources Information Center

    Cheng, Mei-Ai; Leung, Noel W.

    2014-01-01

    This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

  18. 31 CFR 103.176 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... offshore banking license; (2) A banking license issued by a foreign country that has been designated as non... Banking Accounts § 103.176 Due diligence programs for correspondent accounts for foreign financial..., in banking activities usual in connection with the business of banking in the United States....

  19. The Impact of Merit Pay on Teaching and Research Outcomes of Accounting Programs

    ERIC Educational Resources Information Center

    Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.

    2012-01-01

    Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. This study uses data from a survey of the 852 accounting programs in the United States to empirically examine the influence of merit-based salary plans. Findings indicate a strong positive association between…

  20. 76 FR 29249 - Medicare Program; Pioneer Accountable Care Organization Model: Request for Applications

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-20

    ... HUMAN SERVICES Centers for Medicare & Medicaid Services Medicare Program; Pioneer Accountable Care... participate in the Pioneer Accountable Care Organization Model for a period beginning in 2011 and ending...://innovations.cms.gov/areas-of-focus/seamless-and-coordinated-care-models/pioneer-aco . Application...

  1. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    ERIC Educational Resources Information Center

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  2. Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

    ERIC Educational Resources Information Center

    Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

    2014-01-01

    The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

  3. 25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When may BIA use force account methods in the IRR Program? 170.605 Section 170.605 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER INDIAN RESERVATION ROADS PROGRAM Service Delivery for Indian Reservation Roads Miscellaneous...

  4. An Integrated Program Structure and System of Account Codes for PPBS in Local School Districts.

    ERIC Educational Resources Information Center

    Miller, Donald R.

    This monograph presents a comprehensive but tentative matrix program structure and system of account codes that have been integrated to facilitate the implementation of PPB systems in local school districts. It is based on the results of an extensive analysis of K-12 public school district programs and management practices. In its entirety, the…

  5. 12 CFR 370.7 - Assessment for the Transaction Account Guarantee Program.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment for the Transaction Account Guarantee Program. 370.7 Section 370.7 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.7 Assessment for...

  6. 76 FR 67801 - Medicare Program; Medicare Shared Savings Program: Accountable Care Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... database during ACOs implementation to guide osteoporosis prevention, intervention and treatment efforts... refuse treatment altogether. Other commenters recommended that we not hold an ACO accountable for those... noncompliant with treatment recommendations may become part of the ACO's assigned population. Since...

  7. 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.…

  8. Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects (Final Report)

    EPA Science Inventory

    EPA announced the availability of the final report, Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects. This report uses biological data collected by four states in wadeable rivers and streams to examine the components ...

  9. Refugee Program: Financial Accountability for Refugee Resettlement Can Be Improved. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. National Security and International Affairs Div.

    Since 1982, the Congress has expressed concerns regarding voluntary agency use of an accountability for Federal refugee reception and placement grant funds. The Refugee Assistance Extension Act of 1986 requires increased financial and program reporting by the voluntary agencies. An assessment undertaken to evaluate the adequacy of this reporting…

  10. K-12 Postsecondary Alignment and School Accountability: Investigating High School Responses to California's Early Assessment Program

    ERIC Educational Resources Information Center

    Jackson, Jacob; Kurlaender, Michal

    2016-01-01

    State K-12 assessments may soon include measures for college readiness, as California's already do. We seek to understand how California's Early Assessment Program (EAP, designed to assess high school juniors' college readiness in English and math) may have influenced overall school-level college readiness and state accountability outcomes. Using…

  11. Purchasing and Accounting. MAS-116. Waste Isolation Division (WID). Management and Supervisor Training (MAST) Program.

    ERIC Educational Resources Information Center

    Westinghouse Electric Corp., Carlsbad, NM.

    This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

  12. The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

    ERIC Educational Resources Information Center

    Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

    2014-01-01

    Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

  13. 76 FR 20974 - Implications of Climate Change for Bioassessment Programs and Approaches To Account for Effects

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-14

    ... AGENCY Implications of Climate Change for Bioassessment Programs and Approaches To Account for Effects... by climate change. The study (1) Investigates the potential to identify biological response signals to climate change within existing bioassessment data from Maine, North Carolina, Ohio, and Utah;...

  14. An Accountability Technique in Higher Education: The Role of Planning, Programming, Budgeting and Evaluation System (PPBES).

    ERIC Educational Resources Information Center

    Wesolowski, Zdzislaw P.

    In response to the demand for accountability in higher education, colleges have adopted business techniques of planning and management systems in the form of Planning, Programming, Budgeting, and Evaluation System (PPBES). The system approach to educational administration consists of three interrelated concepts: (1) input, (2) process, and (3)…

  15. 75 FR 20257 - Amendment of the Temporary Liquidity Guarantee Program To Extend the Transaction Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... CORPORATION 12 CFR Part 370 RIN 3064-AD37 Amendment of the Temporary Liquidity Guarantee Program To Extend the... Rule to amend the Transaction Account Guarantee (TAG) component of the Temporary Liquidity Guarantee..., 2008. 73 FR 72244 (Nov. 26, 2008). The DGP addressed the acute needs of banks to obtain funding...

  16. When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

    ERIC Educational Resources Information Center

    Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

    2009-01-01

    Critics of school voucher programs argue that private schools that receive taxpayer dollars should be held accountable to the same standards as public schools. School choice supporters counter that private schools should be left alone to answer to the parents of their students. The authors advocate for a re-visit to the discussion of…

  17. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to §...

  18. Human Services Program Evaluation: "How to Improve Your Accountability and Program Effectiveness"

    ERIC Educational Resources Information Center

    Barrett, Thomas; Sorensen, James

    2015-01-01

    The term "outcome evaluation" has become one of the most popular terms among human service providers and those whose job it is to evaluate the impact of human service programs. In the public sector alone, there are over a hundred instruments in use to evaluate the impact of state human service programs. Most states, many providers, and…

  19. [Accountability, Program Budgeting, and Program Evaluation in Higher Education. Collected Remarks.

    ERIC Educational Resources Information Center

    Coyle, Edward J.; And Others

    Three papers from conferences on statewide coordination in postsecondary education are presented as part of the Inservice Education Program of the Education Commission of the States. In "Educational Program Budgeting in Oklahoma," Edwaro J. Coyle and Dan S. Hobbs outline the principles, procedures, and processes utilized by the state in…

  20. Effects of an Individual Development Account Program on Retirement Saving: Follow-up Evidence From a Randomized Experiment.

    PubMed

    Grinstein-Weiss, Michal; Sherraden, Michael; Gale, William G; Rohe, William M; Schreiner, Mark; Key, Clinton; Oliphant, Jane E

    2015-01-01

    We examine the 10-year follow-up effects on retirement saving of an individual development account (IDA) program using data from a randomized experiment that ran from 1998 to 2003 in Tulsa, Oklahoma. The IDA program included financial education, encouragement to save, and matching funds for several qualified uses of the saving, including contributions to retirement accounts. The results indicate that as of 2009, 6 years after the program ended, the IDA program had no impact on the propensity to hold a retirement account, the account balance, or the sufficiency of retirement balances to meet retirement expenses.

  1. An Accreditation Dilemma: The Tension between Program Accountability and Program Improvement in Programmatic Accreditation

    ERIC Educational Resources Information Center

    Murray, Frank B.

    2009-01-01

    Because there is more doubt than ever before about the accomplishments of today's college graduates, the public, employers, often the graduates themselves, and others seek assurance that a program's graduates are competent and qualified. There is now the expectation that accreditation will give them that assurance. Moreover, nearly everyone seeks…

  2. The ephemeral accountable care organization-an unintended consequence of the Medicare shared savings program.

    PubMed

    Harvey, H Benjamin; Gowda, Vrushab; Gazelle, G Scott; Pandharipande, Pari V

    2014-02-01

    A fundamental element of health care payment reform under the Affordable Care Act is the development of Accountable Care Organizations (ACOs). The ACO model employs shared-risk contracts to better align the interests of health care providers and payers with the intent of driving efficiency and quality in care. The Medicare Shared Savings Program is the most popular of the Medicare ACO programs, with over 200 health systems across the nation participating at this time. However, a pitfall in the way that the Medicare Shared Savings Program is structured, specifically the benchmarking and rebasing method, could make it difficult for even top-performing ACOs to achieve sustained success, thereby threatening the long-term viability of the program. In this paper, we present this pitfall to the radiology community as well as potential solutions that can be considered by CMS moving forward.

  3. Material protection control and accounting program activities at the electrochemical plant

    SciTech Connect

    McAllister, S.

    1997-11-14

    The Electrochemical Plant (ECP) is the one of the Russian Federation`s four uranium enrichment plants and one of three sites in Russia blending high enriched uranium (HEU) into commercial grade low enriched uranium. ECP is located approximately 200 km east of Krasnoyarsk in the closed city of Zelenogorsk (formerly Krasnoyarsk- 45). DOE`s MPC&A program first met with ECP in September of 1996. The six national laboratories participating in DOE`s Material Protection Control and Accounting program are cooperating with ECP to enhance the capabilities of the physical protection, access control, and nuclear material control and accounting systems. The MPC&A work at ECP is expected to be completed during fiscal year 2001.

  4. Iraqi Police Development Program: Opportunities for Improved Program Accountability and Budget Transparency

    DTIC Science & Technology

    2011-10-24

    Federal Bureau of Investigations, Department of Homeland Security, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives each provide...Tobacco, Firearms, and Explosives has had a continuous presence in Iraq since 2003, providing support to the DoD police training program in an...advisory capacity at crime scenes, in training development/delivery, and as subject matter experts in firearms, explosives , and other areas as requested

  5. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What are the special accountability requirements for the gifted and talented program? 39.113 Section 39.113 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE... Talented Programs § 39.113 What are the special accountability requirements for the gifted and...

  6. The Material Protection, Control and Accounting Sustainability Program Implementation at the Electrochemical Plant

    SciTech Connect

    Sirotenko, Vladimir; Antonov, Eduard; Sirotenko, Alexei; Kukartsev, Alexander; Krivenko, Vladimir; Dabbs, Richard D.; Carroll, Michael F.; Garrett, Albert G.; Patrick, Scott W.; Ku, Esther M.

    2008-06-10

    Joint efforts by the Electrochemical Plant (ECP) in Zelenogorsk, Russia, and the United States Department of Energy National Nuclear Security Administration (US DOE/NNSA) Material Protection, Control and Accounting (MPC&A) Program to upgrade ECP security systems began in 1996. The commissioning of major MPC&A systems at ECP occurred in December 2004. Since that time, the US Project Team (USPT) and ECP personnel have focused jointly on the development and implementation of an enterprise-wide MPC&A Sustainability Program (SP) that address the seven essential MPC&A Program sustainability elements. This paper describes current operational experience at the ECP with the full implementation of the site SP utilizing an earned-value methodology. In support of this site program, ECP has established a Document Control Program (DCP) for sustainability-related documents; developed a robust master Work Breakdown Structure (WBS) that outlines all ECP MPC&A sustainability activities; and chartered an Enterprise-Wide Sustainability Working Group (ESWG) The earned value methodology uses ECP-completed (and USPT-verified) analyses to assess project performance on a quarterly basis. The MPC&A SP, presently operational through a contract between ECP and the Los Alamos National Laboratory (LANL), incorporates the seven essential MPC&A Program sustainability elements and governs all sustainability activities associated with MPC&A systems at ECP. The site SP is designed to ensure over the near term the upgraded MPC&A systems continuous operation at ECP as funding transitions from US-assisted to fully Russian supported and sustained.

  7. Patient Population Loss At A Large Pioneer Accountable Care Organization And Implications For Refining The Program.

    PubMed

    Hsu, John; Price, Mary; Spirt, Jenna; Vogeli, Christine; Brand, Richard; Chernew, Michael E; Chaguturu, Sreekanth K; Mohta, Namita; Weil, Eric; Ferris, Timothy

    2016-03-01

    There is an ongoing move toward payment models that hold providers increasingly accountable for the care of their patients. The success of these new models depends in part on the stability of patient populations. We investigated the amount of population turnover in a large Medicare Pioneer accountable care organization (ACO) in the period 2012-14. We found that substantial numbers of beneficiaries became part of or left the ACO population during that period. For example, nearly one-third of beneficiaries who entered in 2012 left before 2014. Some of this turnover reflected that of ACO physicians-that is, beneficiaries whose physicians left the ACO were more likely to leave than those whose physicians remained. Some of the turnover also reflected changes in care delivery. For example, beneficiaries who were active in a care management program were less likely to leave the ACO than similar beneficiaries who had not yet started such a program. We recommend policy changes to increase the stability of ACO beneficiary populations, such as permitting lower cost sharing for care received within an ACO and requiring all beneficiaries to identify their primary care physician before being linked to an ACO.

  8. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    ERIC Educational Resources Information Center

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  9. Report Says Colleges Bilking Loan Program: A Report from the Government Accountability Office of the United States

    ERIC Educational Resources Information Center

    Pekow, Charles

    2005-01-01

    A program designed to provide student aid has spun out of control, becoming a cash cow for colleges and universities. The Department of Education has not adequately controlled the Federal Family Education Loan Program (FFELP), according to a recent report from the Government Accountability Office (GAO). Originally, traditional lending institutions…

  10. The Student Accounting System. A Process for Tracking and Assessing the Flow of Students Through Vocational Education Programs.

    ERIC Educational Resources Information Center

    Brennan, Peggy; Robinson, Gail

    This manual presents the Student Accounting System, a system designed to track and assess the flow of students through vocational training programs at both the community college and secondary levels. The two major data files/source documents are first described--an inventory of programs and their courses and an inventory of all courses completed…

  11. The Impact of a Home-Based Palliative Care Program in an Accountable Care Organization

    PubMed Central

    Mudra, Mitchell; Romano, Carole; Lukoski, Ed; Chang, Andy; Mittelberger, James; Scherr, Terry; Cooper, David

    2017-01-01

    Abstract Background: People with advanced illness usually want their healthcare where they live—at home—not in the hospital. Innovative models of palliative care that better meet the needs of seriously ill people at lower cost should be explored. Objectives: We evaluated the impact of a home-based palliative care (HBPC) program implemented within an Accountable Care Organization (ACO) on cost and resource utilization. Methods: This was a retrospective analysis to quantify cost savings associated with a HBPC program in a Medicare Shared Savings Program ACO where total cost of care is available. We studied 651 decedents; 82 enrolled in a HBPC program compared to 569 receiving usual care in three New York counties who died between October 1, 2014, and March 31, 2016. We also compared hospital admissions, ER visits, and hospice utilization rates in the final months of life. Results: The cost per patient during the final three months of life was $12,000 lower with HBPC than with usual care ($20,420 vs. $32,420; p = 0.0002); largely driven by a 35% reduction in Medicare Part A ($16,892 vs. $26,171; p = 0.0037). HBPC also resulted in a 37% reduction in Medicare Part B in the final three months of life compared to usual care ($3,114 vs. $4,913; p = 0.0008). Hospital admissions were reduced by 34% in the final month of life for patients enrolled in HBPC. The number of admissions per 1000 beneficiaries per year was 3073 with HBPC and 4640 with usual care (p = 0.0221). HBPC resulted in a 35% increased hospice enrollment rate (p = 0.0005) and a 240% increased median hospice length of stay compared to usual care (34 days vs. 10 days; p < 0.0001). Conclusion: HBPC within an ACO was associated with significant cost savings, fewer hospitalizations, and increased hospice use in the final months of life. PMID:27574868

  12. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    ERIC Educational Resources Information Center

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  13. US/Russian program in materials protection, control and accounting at the RRC Kurchatov Institute: 1997--1998

    SciTech Connect

    Sukhoruchkin, V.; Rumyantsev, A.; Shmelev, V.

    1998-12-31

    Six US Department of Energy Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute to improve nuclear material protection, control and accounting (MPC and A) at Kurchatov. In 1997--1998 the primary thrust of this program has been directed to Building 106, which houses a number of test reactors and critical facilities. Substantial improvements in physical protection, upgrades in the physical inventory taking procedures, installation of equipment for the computerized materials accounting system, and installation of nuclear material portal monitors and neutron-based measurement equipment are being carried out at this facility. Software for the computerized accounting system, named KI-MACS, has been developed at Kurchatov and the system has been fully integrated with the bar code printing and reading equipment, electronic scales, and nondestructive assay equipment provided under this program. Additional 1997--1998 activities at Kurchatov include continuation of a tamper indicating device program, vulnerability assessments of several facilities, hosting of a Russian-American Workshop on Fissile Material Control and Accountability at Critical Facilities, and the development of accounting procedures for transfers of nuclear materials between material balance areas.

  14. The Infrastructure Necessary to Support a Sustainable Material Protection, Control and Accounting (MPC&A) Program in Russia

    SciTech Connect

    Bachner, Katherine M.; Mladineo, Stephen V.

    2011-07-20

    The NNSA Material Protection, Control, and Accounting (MPC&A) program has been engaged for fifteen years in upgrading the security of nuclear materials in Russia. Part of the effort has been to establish the conditions necessary to ensure the long-term sustainability of nuclear security. A sustainable program of nuclear security requires the creation of an indigenous infrastructure, starting with sustained high level government commitment. This includes organizational development, training, maintenance, regulations, inspections, and a strong nuclear security culture. The provision of modern physical protection, control, and accounting equipment to the Russian Federation alone is not sufficient. Comprehensive infrastructure projects support the Russian Federation's ability to maintain the risk reduction achieved through upgrades to the equipment. To illustrate the contributions to security, and challenges of implementation, this paper discusses the history and next steps for an indigenous Tamper Indication Device (TID) program, and a Radiation Portal Monitoring (RPM) program.

  15. 31 CFR 103.178 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the identity of all nominal and beneficial owners of a private banking account; (2) Ascertain whether... political figure through misappropriation, theft, or embezzlement of public funds, the unlawful...

  16. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  17. Accountability Study of the Program for Trainable Mentally Retarded Children and Youth. Summary Evaluation Report, 1972-1973.

    ERIC Educational Resources Information Center

    Brown, Keith

    The 1972-73 accountability study of Duval County (Jacksonville, Florida) programs for trainable mentally handicapped (TMH) children and youth, funded under Title VI-B of the Elementary and Secondary Education Act, focused on the development and refinement of evaluation materials and field testing of the materials developed. Twelve teachers…

  18. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This book provides guidance to school business office personnel who handle fiscal recordkeeping, accounting, and reporting functions for federal Title IV student financial aid programs authorized by the Higher Education Act of 1965, as amended. It provides a technical resource for Title IV management responsibilities that are shared among various…

  19. The Blue Book. Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs. [1999 Edition.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This guide is intended to provide guidance to college and university business office personnel who handle recordkeeping, accounting, and other fiscal reporting functions for federal Title IV financial aid programs, as authorized by the Higher Education Act of 1965, as amended. This edition emphasizes the benefits and challenges of electronic…

  20. The Role of Assessment and Accountability in Higher Education Doctoral Programs: A Presidential Perspective

    ERIC Educational Resources Information Center

    Freeman, Sydney, Jr.; Kochan, Frances

    2012-01-01

    The accountability movement in higher education is gaining momentum in the United States and around the world. In recent years, there has been a growing pressure on higher education institutions to demonstrate their value through various accountability measures with a strong focus upon the assessment of student progress and success. In the U.S.…

  1. Minor in Accounting Programs: A Survey of Current Status and Attitudes.

    ERIC Educational Resources Information Center

    Harmelink, Philip J.

    1985-01-01

    This article describes the results of study designed to determine facts about and attitudes toward minors in accounting. Responses from 219 colleges and universities are reported concerning how many schools offer a minor in accounting, which schools favor such a minor, which students should be offered the minor, and what the curriculum should…

  2. 76 FR 34712 - Medicare Program; Pioneer Accountable Care Organization Model; Extension of the Submission...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

    ...: This notice extends the deadlines for the submission of the Pioneer Accountable Care Organization Model...-coordinated-care-models/pioneer-aco . Application Submission Deadline: Applications must be postmarked on or before August 19, 2011. The Pioneer Accountable Care Organization Model ] Application is available...

  3. 76 FR 28988 - Medicare Program; Accelerated Development Sessions for Accountable Care Organizations-June 20, 21...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-19

    ... Sessions for Accountable Care Organizations--June 20, 21, and 22, 2011 AGENCY: Centers for Medicare... functions of an Accountable Care Organization (ACO) and ways to build their organization's capacity to succeed as an ACO. This 3-day, in-person ADS is to help new ACOs deliver better care and reduce costs....

  4. Cross-Disciplinary Collaboration: Fostering Professional Communication Skills in a Graduate Accounting Certificate Program

    ERIC Educational Resources Information Center

    Brizee, Allen; Langmead, Joseph

    2014-01-01

    For decades, scholars and working professionals have known that accountants struggle with communication. Experts agree that integrating communication pedagogy into accounting courses is the most effective way of addressing this problem, but an integrated approach is not always possible. In this programmatic and pedagogical article, we address this…

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

    ERIC Educational Resources Information Center

    Hersperger, Susan L.

    2012-01-01

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

  6. Assessment and Program Accountability in Early Childhood Education: Lessons Learned in Ohio

    ERIC Educational Resources Information Center

    Boat, Mary; Zorn, Debbie; Austin, James T.

    2005-01-01

    Ensuring that children, especially those from disadvantaged backgrounds, start school ready to learn is an important goal. This paper presents lessons learned from the state of Ohio's multi-year program to develop a standards-based assessment system for programs delivering state-funded early childhood education (ECE) through programs receiving…

  7. An Analysis of Agriculture and Horticulture Programs at Illinois Public Community Colleges. Accountability Report.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Prepared as part of a state program review, this report presents results from a review undertaken of all agriculture and horticulture programs at Illinois public community colleges for fiscal year 1995. The first part focuses on the four agricultural programs reviewed: Agricultural Business and Management; Agricultural Production, Workers, and…

  8. Present and Accounted for: Measuring Attendance in Out-of-School-Time Programs

    ERIC Educational Resources Information Center

    Fiester, Leila M.; Simpkins, Sandra D.; Bouffard, Suzanne M.

    2005-01-01

    Evidence that youth programs have real benefits has prompted efforts to get young people in the door of out-of-school-time (OST) programs. Once youth are enrolled, attendance plays a key role in the participation equation. Children and youth will not benefit unless they attend programs regularly, and evidence is emerging that those who attend more…

  9. Tribal CCDF Guide to "Financial Management, Grants Administration, and Program Accountability"

    ERIC Educational Resources Information Center

    Child Care Bureau, 2009

    2009-01-01

    Tribal managers and staff working with Federal grants must be fully knowledgeable of all applicable Federal requirements and skilled in applying these requirements to the daily operation of their programs, whether starting a new program or striving to maintain a quality program which meets the intent of the enacting legislation. It is the…

  10. Chemeketa's Accountability Defined: A Study of the Costs and Benefits of Nine Vocational-Technical Programs.

    ERIC Educational Resources Information Center

    Moore, George R.; Woodnutt, Tom

    The purpose of this report is to present the background and findings of a study conducted at Chemeketa Community College (CCC) during 1978-79 in which survey information gathered from former students and their employers was applied to a cost-benefit model to determine the usefulness of nine vocational programs. These programs were early childhood…

  11. 50 CFR 679.84 - Rockfish Program recordkeeping, permits, monitoring, and catch accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... THE EXCLUSIVE ECONOMIC ZONE OFF ALASKA Rockfish Program § 679.84 Rockfish Program recordkeeping... that: (1) Catch weighing. All groundfish are weighed on a NMFS-approved scale in compliance with the scale requirements at § 679.28(b). Each haul must be weighed separately and all catch must be...

  12. Management and Operations of Online Programs: Ensuring Quality and Accountability. Promising Practices in Online Learning

    ERIC Educational Resources Information Center

    Watson, John; Gemin, Butch

    2009-01-01

    Online learning is growing rapidly as states and districts are creating new online schools, and existing programs are adding new courses and students. The growth reflects the spreading understanding that online courses and programs can serve a wide variety of students and needs. These include: (1) Creating opportunities for small and rural school…

  13. Piloting the AIM Project: Measuring Progress for Program Evaluation and Accountability.

    ERIC Educational Resources Information Center

    Mundie, Karen; Thompson, Debbie; Joyce, Michelle

    The AIM (Assessment, Instruction, Mastery) system is a performance-based assessment that was developed in Oregon. The AIM system was piloted by 83 volunteers and staff from 18 volunteer-based programs to assess the system's usefulness as a means of collecting and aggregating data on student progress in adult literacy and similar programs in…

  14. A Road to Results: Results-Based Accountability in the Annie E. Casey Foundation's Education Program

    ERIC Educational Resources Information Center

    Manno, Bruno V.

    2006-01-01

    This report details the Annie E. Casey Foundation's four-year effort to develop a "results-based accountability" (RBA) approach to its K-12 education portfolio. Though still a work in progress, the Foundation's experience with RBA can help other philanthropic organizations and individual donors develop their own approaches to producing and…

  15. Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education

    ERIC Educational Resources Information Center

    Meier, Heidi Hylton; Smith, Deborah Drummond

    2016-01-01

    This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…

  16. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of... to the Healthy, Hunger-Free Kids Act of 2010'' on June 17, 2011. The Office of Management and Budget... requirements contained in the Healthy, Hunger-Free Kids Act of 2010 (Pub. L. 111-296) regarding equity...

  17. Science Education as a Contributor to Adequate Yearly Progress and Accountability Programs

    ERIC Educational Resources Information Center

    Judson, Eugene

    2010-01-01

    The No Child Left Behind (NCLB) Act requires states to measure the adequate yearly progress (AYP) of each public school and local educational agency (LEA) and to hold schools and LEAs accountable for failing to make AYP. Although it is required that science be assessed in at least three grades, the achievement results from science examinations are…

  18. ENHANCEMENT OF MATERIAL CONTROL AND ACCOUNTING PROGRAMS THROUGH THE CONDUCT OF GAP ANALYSIS AND THE DEVELOPMENT AND IMPLEMENTATION OF A COMPREHENSIVE MCA PROGRAM PLAN

    SciTech Connect

    Hasty, T

    2008-06-10

    An effective safeguards program for nuclear materials is dependent on the integration of activities in the traditional safeguards elements: physical protection, protective force, and material control and accounting (MC&A). The design and integration of these traditional safeguards elements must be based on a technical analysis performed in characterizing the vulnerabilities and related risks of the facility against a designed-basis threat. Each of these elements requires a near seamless integration with each other, as well as within a site's operations organization. One of the key objectives of an effective nuclear Material Control and Accountability (MC&A) program is to address the threat posed by an active or passive 'insider' who, acting alone or in collusion, could attempt protracted or abrupt diversion or theft of special nuclear material (SNM). The function of material accountancy is to detect the loss or unauthorized removal of special nuclear material from the plant or facility in a timely manner. Detection is accomplished by means of measurements and transfer records of material movements and periodic inventories to verify that all material is accounted for. The function of material control is to assure the integrity of the nuclear material and the accountancy data. This paper focuses on the development and implementation of a detailed material control and accounting program plan that considers both regulatory compliance demands and performance standards. Consideration of both of these demands is necessary to reduce exposure to theft and diversion, to reduce regulatory jeopardy, and to minimize to the extent possible adverse impacts with site operations.

  19. Material protection, control, and accounting enhancements through the Russian/US cooperative MPC & A program

    SciTech Connect

    Scott, S.C.; Sude, S.; Buckley, W.M.

    1997-11-01

    The cooperative Russian/US Mining and Chemical Combine (Gorno-Khimichesky Kombinat, GKhK, also referred to as Krasnoyarsk-26) Materials Protection, Control, and Accounting (MPC & A) project was initiated in June 1996. Since then, the GKhK has collaborated with Brookhaven, Lawrence Livermore, Los Alamos, Oak Ridge, Pacific Northwest, and Sandia National Laboratories to test, evaluate, and implement MPC & A elements including bar codes, computerized nuclear material accounting software, nondestructive assay technologies, bulk measurement systems, seals, video surveillance systems, radio communication systems, metal detectors, vulnerability assessment tools, personnel access control systems, and pedestrian nuclear material portal monitors. This paper describes the strategy for implementation of these elements at the GKhK and the status of the collaborative efforts. 8 refs., 7 figs., 1 tab.

  20. A new Masters program in Greenhouse Gas Management and Accounting at Colorado State University

    NASA Astrophysics Data System (ADS)

    Conant, R. T.; Ogle, S. M.

    2015-12-01

    Management guru Peter Drucker said that "what gets measured gets managed." But the unstated implication is that what doesn't get measured doesn't get managed. Accurate quantification of greenhouse gas mitigation efforts is central to the clean technology sector. Very soon professionals of all kinds (business people, accountants, lawyers) will need to understand carbon accounting and crediting. Over the next few decades food production is expected to double and energy production must triple in order to meet growing global demands; sustainable management of land use and agricultural systems will be critical. The food and energy supply challenges are inextricably linked to the challenge of limiting anthropogenic impacts on climate by reducing the concentration of greenhouse gases (GHG) in the atmosphere. To avoid serious disruption of the climate system and stabilize GHG concentrations, society must move aggressively to avoid emissions of CO2, CH4, and N2O and to actively draw down CO2 already in the atmosphere. A new cadre of technically adept professionals is needed to meet these challenges. We describe a new professional Masters degree in greenhouse gas management and accounting at Colorado State University. This effort leverages existing, internationally-recognized expertise from across campus and partners from agencies and industry, enabling students from diverse backgrounds to develop the skills needed to fill this emerging demand.

  1. An Instructional Model for Preparing Accounting/Computing Clerks in Michigan Secondary School Office Education Programs, Part I and Part II.

    ERIC Educational Resources Information Center

    Moskovis, L. Michael; McKitrick, Max O.

    Outlined in this two-part document is a model for the implementation of a business-industry oriented program designed to provide high school seniors with updated training in the skills and concepts necessary for developing competencies in entry-level and second-level accounting jobs that involve accounts receivable, accounts payable, and payroll…

  2. The Ural Electrochemical Integrated Plant Sustainability Program of Nuclear Material Protection, Control and Accounting System Upgrades

    SciTech Connect

    Vakhonin, Alexander; Yuldashev, Rashid; Dabbs, Richard D.; Carroll, Michael F.; Garrett, Albert G.; Patrick, Scott W.; Ku, Eshter M.

    2009-09-30

    UEIP has been working on a comprehensive sustainability program that includes establishing a site sustainability working group, information gathering, planning, organizing, developing schedule and estimated costs, trhough joint UEIP-US DOE/NNSA National Laboratory sustainability contracts. Considerable efforts have been necessary in the sustainability planning, monitoring, and control of the scope of work using tools such as Microsoft Excel, Microsoft Project and SAP R/3. While information interchanges within the sustainability program provides adequate US assurances that US funds are well spent through its quarterly reporting methodology, proper information security and protection measures are taken throughout the process. Decommissioning of outdated equipment has also become part of determining sustainability requirements and processes. The site’s sustainability program has facilitated the development of a transition plan toward eventual full Russian funding of sustaining nuclear security upgrades.

  3. Management Information System Project. Data Processors Manual to the Program Oriented Accounting System: The Budgetary Process.

    ERIC Educational Resources Information Center

    Foley, Walter; Harr, Gordon

    The purpose of this manual is to serve the needs of a data processing facility in the operation of a management information system (MIS). Included in the manual are system flowcharts, job control language, and system documentation. The system has been field tested and operates under IBM System 360/Model 65-05-MVT-HASP. The programing language is…

  4. Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects (Final Report)

    EPA Science Inventory

    This final report uses biological data collected by four states in wadeable rivers and streams to examine the components of state and tribal bioassessment and biomonitoring programs that may be vulnerable to climate change. The study investigates the potential to identify biologi...

  5. High-Stakes Choice: Achievement and Accountability in the Nation's Oldest Urban Voucher Program

    ERIC Educational Resources Information Center

    Witte, John F.; Wolf, Patrick J.; Cowen, Joshua M.; Carlson, Deven E.; Fleming, David J.

    2014-01-01

    This article considers the impact of a high-stakes testing and reporting requirement on students using publicly funded vouchers to attend private schools. We describe how such a policy was implemented during the course of a previously authorized multi-year evaluation of the Milwaukee Parental Choice Program, which provided us with data on voucher…

  6. Research Courses in Education Leadership Programs: Relevance in an Era of Accountability

    ERIC Educational Resources Information Center

    Bustamante, Rebecca M.; Combs, Julie P.

    2011-01-01

    Master's degree research course offerings of 72 university education leadership programs were examined to explore how relevant the courses were to the inquiry needs of practicing school leaders. Research course titles and descriptions were analyzed using content analysis. Findings revealed considerable variation in research course requirements,…

  7. 76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-17

    ... breakfasts offered in 7 CFR part 220. Section 206 of Public Law 111-296 amended section 12 of the NSLA by... Levels There are three levels of Federal cash reimbursement for lunches, breakfasts, and meal supplements served to children in schools that participate in the NSLP and the School Breakfast Program...

  8. One Approach to Accountability: Program Assessment by Recent Graduates Using a Two Scaled Instrument.

    ERIC Educational Resources Information Center

    Rosser, Stephen R.; Denton, Jon J.

    The development and documentation of procedures to conduct a comprehensive follow-up survey in addition to the compilation of the perceptions of recent graduates regarding the quality of their preparation for teaching were the goals of this investigation. The sample consisted of 196 1973-74 graduates of teacher preparation programs under the aegis…

  9. Rhetorics of Play in Kindergarten Programs in an Era of Accountability

    ERIC Educational Resources Information Center

    Peterson, Shelley Stagg; Riehl, Dianne

    2016-01-01

    In this paper we conduct a deductive analysis, using Sutton-Smith's "rhetorics of play," of the published kindergarten programs that have guided Ontario kindergarten teaching since 1944. Our analysis is used to gain an understanding of how we in Ontario have arrived at a point where play-based learning has been taken up by developers of…

  10. 31 CFR 1023.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR BROKERS OR DEALERS IN SECURITIES Special Standards of Diligence; Prohibitions; and Special Measures for Brokers or Dealers in Securities § 1023.610 Due diligence programs for...

  11. US/Russian laboratory-to-laboratory program in materials protection, control and accounting at the RRC Kurchatov Institute

    SciTech Connect

    Sukhoruchkin, V.; Roumiansev, A.; Shmelev, V.

    1996-06-01

    Six US DOE Laboratories are carrying out a program of cooperation with the Russian Research Center Kurchatov Institute (RRC KI) to improve the capabilities and facilities in nuclear material protection, control, and accounting (MPC&A). In 1995, the primary emphasis of this program was the implementation of improved physical protection at a demonstration building at RRC KI, and the upgrading of the computerized MC&A system, diagnostic instrumentation, and physical inventory procedures at a critical assembly within this building. Work continues in 1996 at the demonstration building but now also has begun at the two Kurchatov buildings which constitute the Central Storage Facility (CSF). At this facility, there will be upgrades in the physical inventory taking procedures, a test and evaluation of gamma-ray isotopic measurements, evaluations of nuclear material portal monitors and neutron-based measurement equipment as well as development of an improved computerized materials accounting system, implementation of bar code printing and reading equipment, development of tamper indicating device program, and substantial improvements in physical protection. Also, vulnerability assessments begun in 1995 are being extended to additional high priority facilities at Kurchatov.

  12. Incorporating person centred care principles into an ongoing comprehensive cancer management program: an experiential account.

    PubMed

    Nandini, Vallath; Sridhar, Cn; Usharani, Mr; Kumar, John Preshanth; Salins, Naveen

    2011-01-01

    Recent research indicates a definite positive impact on treatment outcomes when an integrative approach that focuses on symptom control and quality of life is provided along with the standard therapeutic regimens. However implementation or practice of this approach is not seen widely due to the culture of medical training and practice. This article presents the initial development of a program for incorporating integrative care principles into an ongoing comprehensive cancer care program at a tertiary centre. The key purpose of the program being to develop, facilitate, and establish comprehensive and holistic processes including palliative care principles, that would positively enhance the quantity and quality of life of the person with disease, as well as create an environment that reflects and sustains this approach. The vision, objectives, goals, strategies, activities and results within the 7 months of implementation are documented. The new learnings gained during the process have also been noted in the hope that the model described may be used to conceptualize similar care giving facilities in other centres.

  13. Cooperative efforts of the materials protection control and accounting program at the electrochemical plant (Krasnoyarsk-45) in Russia-011

    SciTech Connect

    Moore, L.

    1998-07-22

    The USDOE Material Protection Control and Accountability Program (MPC&A) has established a Project Team with the goal of providing the Russian Electrochemical Plant (ECP) with equipment and training to enable ECP to evaluate, develop, and implement a comprehensive plan and systems for physical protection, material controls, and accountancy upgrades. The MPC&A project will provide for improvements such as risk assessments, access control upgrades, computerized MC&A, communications systems upgrades, building perimeter surveillance and intrusion detection upgrades, vault upgrades, metal and nuclear material detection upgrades, along with mass measurement and non- destructive analysis (NDA) instrumentation. This paper outlines the overall objectives of the MPC&A project at the Electrochemical Plant.

  14. Temporal Regulation of Lipin Activity Diverged to Account for Differences in Mitotic Programs

    PubMed Central

    Makarova, Maria; Gu, Ying; Chen, Jun-Song; Beckley, Janel Renée; Gould, Kathleen Louise; Oliferenko, Snezhana

    2016-01-01

    Summary Eukaryotes remodel the nucleus during mitosis using a variety of mechanisms that differ in the timing and the extent of nuclear envelope (NE) breakdown. Here, we probe the principles enabling this functional diversity by exploiting the natural divergence in NE management strategies between the related fission yeasts Schizosaccharomyces pombe and Schizosaccharomyces japonicus [1, 2, 3]. We show that inactivation of Ned1, the phosphatidic acid phosphatase of the lipin family, by CDK phosphorylation is both necessary and sufficient to promote NE expansion required for “closed” mitosis in S. pombe. In contrast, Ned1 is not regulated during division in S. japonicus, thus limiting membrane availability and necessitating NE breakage. Interspecies gene swaps result in phenotypically normal divisions with the S. japonicus lipin acquiring an S. pombe-like mitotic phosphorylation pattern. Our results provide experimental evidence for the mitotic regulation of phosphatidic acid flux and suggest that the regulatory networks governing lipin activity diverged in evolution to give rise to strikingly dissimilar mitotic programs. PMID:26774782

  15. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  16. Description and User Manual for a Web-Based Interface to a Transit-Loss Accounting Program for Monument and Fountain Creeks, El Paso and Pueblo Counties, Colorado

    USGS Publications Warehouse

    Kuhn, Gerhard; Krammes, Gary S.; Beal, Vivian J.

    2007-01-01

    The U.S. Geological Survey, in cooperation with Colorado Springs Utilities, the Colorado Water Conservation Board, and the El Paso County Water Authority, began a study in 2004 with the following objectives: (1) Apply a stream-aquifer model to Monument Creek, (2) use the results of the modeling to develop a transit-loss accounting program for Monument Creek, (3) revise an existing accounting program for Fountain Creek to easily incorporate ongoing and future changes in management of return flows of reusable water, and (4) integrate the two accounting programs into a single program and develop a Web-based interface to the integrated program that incorporates simple and reliable data entry that is automated to the fullest extent possible. This report describes the results of completing objectives (2), (3), and (4) of that study. The accounting program for Monument Creek was developed first by (1) using the existing accounting program for Fountain Creek as a prototype, (2) incorporating the transit-loss results from a stream-aquifer modeling analysis of Monument Creek, and (3) developing new output reports. The capabilities of the existing accounting program for Fountain Creek then were incorporated into the program for Monument Creek and the output reports were expanded to include Fountain Creek. A Web-based interface to the new transit-loss accounting program then was developed that provided automated data entry. An integrated system of 34 nodes and 33 subreaches was integrated by combining the independent node and subreach systems used in the previously completed stream-aquifer modeling studies for the Monument and Fountain Creek reaches. Important operational criteria that were implemented in the new transit-loss accounting program for Monument and Fountain Creeks included the following: (1) Retain all the reusable water-management capabilities incorporated into the existing accounting program for Fountain Creek; (2) enable daily accounting and transit

  17. Changes in Low-Value Services in Year 1 of the Medicare Pioneer Accountable Care Organization Program

    PubMed Central

    Schwartz, Aaron L.; Chernew, Michael E.; Landon, Bruce E.; McWilliams, J. Michael

    2016-01-01

    Importance Wasteful practices are widespread in the US health care system. It is unclear if payment models intended to improve health care efficiency, such as the Medicare accountable care organization (ACO) programs, discourage the provision of low-value services. Objective To assess whether the first year of the Medicare Pioneer ACO program was associated with a reduction in use of low-value services. Design, Setting and Participants In a difference-in-differences analysis, we compared use of low-value services between Medicare fee-for-service beneficiaries attributed to provider groups that entered the Pioneer program (ACO group) and beneficiaries attributed to other providers (control group) before (2009–2011) vs. after (2012) Pioneer ACO contracts began. We adjusted comparisons for beneficiaries’ sociodemographic and clinical characteristics and for geography. We decomposed estimates according to service characteristics (clinical category, price, and sensitivity to patient preferences) and compared estimates between subgroups of ACOs with higher vs. lower baseline use of low-value services. Main Outcomes and Measures Use of, and spending on, 31 services in instances that provide minimal clinical benefit. Results During the pre-contract period, trends in use of low-value services were similar for the ACO and control groups. The first year of ACO contracts was associated with a differential reduction of 0.8 low-value services per 100 beneficiaries for the ACO group (95% CI: −1.2, −0.4; P<0.001), corresponding to a 1.9% reduction in service quantity (95% CI: −2.9%, −0.9%) and a 4.5% differential reduction in spending on low-value services (95% CI: −7.5%, −1.4%; P=0.004). Differential reductions were similar for services less vs. more sensitive to patient preferences and for higher- vs. lower-priced services. ACOs with higher than their markets average baseline levels of low-value service use experienced greater service reductions (−1.2 services

  18. A Year-Long Field Testing of the Program Budgeting and Accounting System Developed by the Midwestern States Educational Information Project To Lay the Foundation for Planning, Programming, Budgeting Systems in School Districts. Final Report.

    ERIC Educational Resources Information Center

    Lokken, Harry; Keenan, W. W.

    The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

  19. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  20. Defense Acquisitions: Better Approach Needed to Account for Number, Cost, and Performance of Non-Major Programs

    DTIC Science & Technology

    2015-03-01

    and equipment. About 40 percent of that total is for major defense acquisition programs or ACAT I programs. DOD also invests in other, non-major... ACAT II and III programs that are generally less costly at the individual program level. These programs typically have fewer reporting requirements...and are overseen at lower organizational levels than ACAT I programs, although they may have annual funding needs that are just as significant

  1. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities

    DTIC Science & Technology

    2016-01-29

    Obligated for National Drug Control Program Activities Mission Our mission is to provide independent, relevant, and timely oversight of the Department of...THE ARMY SUBJECT: Independent Auditor’s Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control...Program Activities (Report No. DODIG-2016-041) Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998” (the

  2. Leadership as Accountability for Learning: The Effects of School Poverty, Teacher Experience, Previous Achievement, and Principal Preparation Programs on Student Achievement

    ERIC Educational Resources Information Center

    Vanderhaar, Judi E.; Munoz, Marco A.; Rodosky, Robert J.

    2006-01-01

    In the current era of accountability for achievement, school principals play the pivotal role of instructional leader. In a high-stakes testing environment, leadership preparation programs in universities and school districts need to be positively related to academic outcomes. The purpose of this study was to examine the relationship between…

  3. Assessing the Success of a Discipline-Based Communication Skills Development and Enhancement Program in a Graduate Accounting Course

    ERIC Educational Resources Information Center

    Barratt, Catherine; Hanlon, Dean; Rankin, Michaela

    2011-01-01

    In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

  4. Selection effects may account for better outcomes of the German Disease Management Program for type 2 diabetes

    PubMed Central

    2010-01-01

    Background The nationwide German disease management program (DMP) for type 2 diabetes was introduced in 2003. Meanwhile, results from evaluation studies were published, but possible baseline differences between DMP and usual-care patients have not been examined. The objective of our study was therefore to find out if patient characteristics as socio-demographic variables, cardiovascular risk profile or motivation for life style changes influence the chance of being enrolled in the German DMP for type 2 diabetes and may therefore account for outcome differences between DMP and usual-care patients. Methods Case control study comparing DMP patients with usual-care patients at baseline and follow up; mean follow-up period of 36 ± 14 months. We used chart review data from 51 GP surgeries. Participants were 586 DMP and 250 usual-care patients with type 2 diabetes randomly selected by chart registry. Data were analysed by multivariate logistic and linear regression analyses. Significance levels were p ≤ 0.05. Results There was a better chance for enrolment if patients a) had a lower risk status for diabetes complications, i.e. non-smoking (odds ratio of 1.97, 95% confidence interval of 1.11 to 3.48) and lower systolic blood pressure (1.79 for 120 mmHg vs. 160 mmHg, 1.15 to 2.81); b) had higher activity rates, i.e. were practicing blood glucose self-monitoring (1.67, 1.03 to 2.76) and had been prescribed a diabetes patient education before enrolment (2.32, 1.29 to 4.19) c) were treated with oral medication (2.17, 1.35 to 3.49) and d) had a higher GP-rated motivation for diabetes education (4.55 for high motivation vs. low motivation, 2.21 to 9.36). Conclusions At baseline, future DMP patients had a lower risk for diabetes complications, were treated more intensively and were more active and motivated in managing their disease than usual-care patients. This finding a) points to the problem that the German DMP may not reach the higher risk patients and b) selection bias

  5. The Blue Book: Accounting, Recordkeeping, and Reporting by Postsecondary Educational Institutions for Federally Funded Student Financial Aid Programs.

    ERIC Educational Resources Information Center

    Office of Postsecondary Education (ED), Washington, DC.

    This volume provides general information on programs, policies, procedures, and fiscal record keeping and reporting for federally funded student financial aid programs under the Higher Education Act of 1965, Title IV. Chapter 1 provides an overview of Title IV programs. Chapter 2 discusses general institutional responsibilities related to managing…

  6. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  7. 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…

  8. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  9. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  10. Understanding Effects of Flexible Spending Accounts on People with Disabilities: The Case of a Consumer-Directed Care Program.

    PubMed

    Lombe, Margaret; Inoue, Megumi; Mahoney, Kevin; Chu, Yoosun; Putnam, Michelle

    2016-01-01

    This study set out to explore the saving behavior, barriers, and facilitators along with effects of participating in a consumer-directed care program among people with disabilities in the state of West Virginia (N = 29). Results suggest that respondents were able to save money through the program to enable them to purchase goods and services they needed to enhance their welfare and quality of life. Generally, items saved for fell into 3 broad categories: household equipment, individual functioning, and home modification. Facilitators and barriers to saving were also indicated and so were the benefits of program participation. Program and policy implications are presented.

  11. A Systematic Investigation of Program Differentiation within a Kindergarten Reading Intervention Study: The Importance of Accounting for Implementation across Conditions

    ERIC Educational Resources Information Center

    Civetelli, Christina

    2012-01-01

    This study examined dimensions of treatment integrity, specifically program differentiation, within the context of a kindergarten reading intervention study. The study explored the relationship between program differentiation and student outcomes. The study was conducted within the context of Project Early Reading Intervention (ERI), a four-year…

  12. Governance, organization, accountability and sustainability of a region-wide school-based deworming program in Loreto, Peru.

    PubMed

    Ferruci, Hugo Rodriguez; Razuri, H; Casapia, M; Rahme, E; Silva, H; Ault, S; Blouin, B; Mofid, L S; Montresor, A; Gyorkos, T W

    2016-07-01

    Chau Cuica was the name given by the regional government of Loreto in Peru for its school-based deworming program which was initiated in 2012 with a donation of mebendazole from an international non-governmental organization. Embedded in the program from the start was a sentinel surveillance component which consisted of 16 sentinel schools representing Loreto's seven provinces. Coverage rates varied between 35% and 61% over the first two years of the program (and seven deworming cycles). Initial prevalences of soil-transmitted helminth infections were high, with 82.4% of schoolchildren having at least one infection and prevalences of both Ascaris lumbricoides and Trichuris trichiura infections both exceeding 60%. After two years, these prevalences had dropped to 56% for any STH infection, 38% for A. lumbricoides and 34% for T. trichiura. Importantly, the proportions of children with moderate and heavy infections also dropped. Both the regional Ministry of Health and the Ministry of Education were jointly charged to implement this deworming program. The program's costs were estimated to be approximately 22 cents (USD) per child per deworming cycle. The responsibility for the surveillance component was initially undertaken by research partners from a local NGO and a Canadian university, which transferred gradually over the course of the deworming program to being entirely the responsibility of the Ministry of Health. This regional deworming program may serve as a model for other jurisdictions that are planning a school-based deworming program with an integrated surveillance component to monitor impact.

  13. A School Improvement-Accountability Process Kit. PAK No. 3.2--Developing Educational Programs: Structures--Objectives--Budgets.

    ERIC Educational Resources Information Center

    Villars, Gerald K.

    The purpose of this Personalized Activity Kit is to provide an introduction to the concept of program budgeting by focusing on several key elements to be considered in the development of a program budgeting system. These elements are an examination of the school's organizational patterns in defining and designing the district's educational…

  14. A Suggested Model for an Accountability System for Cost Effectiveness Management and Evaluation of Adult Basic Education Programs.

    ERIC Educational Resources Information Center

    Carr, Neil W.; And Others

    This model for a cost effective management and evaluation system is intended to help the administrator of an adult basic education (ABE) program (1) to gather data on a monthly basis, (2) to maintain a monthly data review, (3) to modify program costs and/or student enrollment and class size, and (4) to prepare the following year's budget.…

  15. Getting to the Bottom Line: How Using Evaluation Results to Enhance Extension Programs Can Lead to Greater Levels of Accountability

    ERIC Educational Resources Information Center

    Lamm, Alexa J.; Israel, Glenn D.; Harder, Amy

    2011-01-01

    Extension has enhanced the lives of U.S. citizens through adult education in a myriad of ways. However, as budgets get tighter, accountability becomes increasingly more important. Over the years, Extension has reported low level impacts rather than the long-term successes that those working within the system know are occurring. Without enhanced…

  16. Accountability Study of the Program for Trainable Mentally Retarded Children and Youth. Summary Evaluation Report 1971-72.

    ERIC Educational Resources Information Center

    Duval County School Board, Jacksonville, FL.

    Summarized are evaluation activities and results for the first year of an accountability study for trainable mentally retarded (TMR) children and youth carried out by the Duval County School Board of Jacksonville, Florida. It is explained that the evaluation design included the construction and implementation of criterion measures, statistical…

  17. Beyond Binary: Using Propensity Scores to Account for Varying Levels of Program Participation in Randomized Controlled Trials

    ERIC Educational Resources Information Center

    Stuart, Elizabeth A.; Warkentien, Siri; Jo, Booil

    2011-01-01

    The purpose of the current project is to explore the use of propensity scores to estimate the effects of interventions within randomized control trials, accounting for varying levels of implementation or fidelity. This work extends that of Jo and Stuart (2009) to settings with multiple or continuous measures of implementation. Rather than focus…

  18. K-12 Postsecondary Alignment and School Accountability: Investigating High School Responses to California's Early Assessment Program. Research Brief

    ERIC Educational Resources Information Center

    Kurlaender, Michal; Jackson, Jacob; Howell, Jessica S.

    2012-01-01

    This brief studies California's introduction of the Early Assessment Program to bridge the gap between K-12 educational standards and postsecondary education requirements, similar to the Common Core State Standards movement.

  19. Conducting a Competitive Prototype Acquisition Program: An Account of the Joint Light Tactical Vehicle (JLTV) Technology Development Phase

    DTIC Science & Technology

    2013-03-01

    Manager Joint Light Tactical Vehicle PMR Program Management Review RFP Request For Proposal RM Risk Management RMAP Requirements Management and...weekly PM meetings, briefing Program Management Reviews ( PMRs ), and chairing meetings. The Functional IPTs sought face-to-face opportunities to...components of project execution were the quarterly PMRs that were held quarterly throughout the contract. Many were held in conjunction with another review

  20. No Child Left Bilingual: Accountability and the Elimination of Bilingual Education Programs in New York City Schools

    ERIC Educational Resources Information Center

    Menken, Kate; Solorza, Cristian

    2014-01-01

    Although educational policies for emergent bilinguals in New York City schools have historically supported the provision of bilingual education, the past decade has borne witness to a dramatic loss of bilingual education programs in city schools. This study examines the factors that determine language education policies adopted by school…

  1. Implications of Climate Change for State Bioassessment Programs and Approaches to Account for Effects (External Review Draft)

    EPA Science Inventory

    This draft report uses biological data collected by four states in wadeable rivers and streams to examine the components of state and tribal bioassessment and biomonitoring programs that may be vulnerable to climate change. The study investigates the potential to identify biologi...

  2. Medicare Program; Medicare Shared Savings Program; Accountable Care Organizations--Revised Benchmark Rebasing Methodology, Facilitating Transition to Performance-Based Risk, and Administrative Finality of Financial Calculations. Final rule.

    PubMed

    2016-06-10

    Under the Medicare Shared Savings Program (Shared Savings Program), providers of services and suppliers that participate in an Accountable Care Organization (ACO) continue to receive traditional Medicare fee-for-service (FFS) payments under Parts A and B, but the ACO may be eligible to receive a shared savings payment if it meets specified quality and savings requirements. This final rule addresses changes to the Shared Savings Program, including: Modifications to the program's benchmarking methodology, when resetting (rebasing) the ACO's benchmark for a second or subsequent agreement period, to encourage ACOs' continued investment in care coordination and quality improvement; an alternative participation option to encourage ACOs to enter performance-based risk arrangements earlier in their participation under the program; and policies for reopening of payment determinations to make corrections after financial calculations have been performed and ACO shared savings and shared losses for a performance year have been determined.

  3. 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.…

  4. Accounting: The Integration of Computers into the Accounting Class.

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

    Since computers are universally accepted in business today, the accounting classroom is the appropriate place to teach their use. A California high school accounting committee's recommendation led to the school's development of a computer processing program within the accounting department. The program's curriculum is described. (CT)

  5. 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…

  6. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  7. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

    This booklet contains five papers which examine the activities, successes, and pitfalls encountered by educators who are introducing accountability techniques into instructional programs where they did not exist in the past. The papers are based on actual programs and offer possible solutions in the areas considered, which are 1) performance…

  8. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  9. Present but not accounted for: exploring the sexual risk practices and intervention needs of nonheterosexually identified women in a prevention program for women with HIV/AIDS.

    PubMed

    Teti, Michelle; Bowleg, Lisa; Rubinstein, Susan; Lloyd, Linda; Berhane, Zek; Gold, Marla

    2007-01-01

    Nonheterosexually identified (NHI) women may be present, but not accounted for, in HIV and sexually transmitted infection (STI) prevention interventions. This study used quantitative and qualitative methods to examine the sexual risk behaviors and intervention needs of NHI women in Protect and Respect, a safer sex intervention for HIV-positive women. Study participants (n=32) were predominantly Black, low income, and between 28 and 51 years old. Although NHI participants were more likely than heterosexual participants (p < .05) to report obtaining their income from sex work, hustling, or selling drugs; and having a higher median number of male sex partners, qualitative analyses revealed that the intervention often neglected NHI women's experiences and unique safer sex needs. Heterosexist HIV and STI prevention programs may hinder NHI women's ability to protect themselves and their partners from reinfection and infection respectively. We discuss the implications of our research for future HIV/AIDS and STI research, services and interventions for NHI women.

  10. 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:…

  11. 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…

  12. 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.…

  13. Computer-program documentation of an interactive-accounting model to simulate streamflow, water quality, and water-supply operations in a river basin

    USGS Publications Warehouse

    Burns, A.W.

    1988-01-01

    This report describes an interactive-accounting model used to simulate streamflow, chemical-constituent concentrations and loads, and water-supply operations in a river basin. The model uses regression equations to compute flow from incremental (internode) drainage areas. Conservative chemical constituents (typically dissolved solids) also are computed from regression equations. Both flow and water quality loads are accumulated downstream. Optionally, the model simulates the water use and the simplified groundwater systems of a basin. Water users include agricultural, municipal, industrial, and in-stream users , and reservoir operators. Water users list their potential water sources, including direct diversions, groundwater pumpage, interbasin imports, or reservoir releases, in the order in which they will be used. Direct diversions conform to basinwide water law priorities. The model is interactive, and although the input data exist in files, the user can modify them interactively. A major feature of the model is its color-graphic-output options. This report includes a description of the model, organizational charts of subroutines, and examples of the graphics. Detailed format instructions for the input data, example files of input data, definitions of program variables, and listing of the FORTRAN source code are Attachments to the report. (USGS)

  14. Creating a Comprehensive, Efficient, and Sustainable Nuclear Regulatory Structure: A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

    SciTech Connect

    Wright, Troy L.; O'Brien, Patricia E.; Hazel, Michael J.; Tuttle, John D.; Cunningham, Mitchel E.; Schlegel, Steven C.

    2010-08-11

    With the congressionally mandated January 1, 2013 deadline for the U.S. Department of Energy’s (DOE) Nuclear Material Protection, Control and Accounting (MPC&A) program to complete its transition of MPC&A responsibility to the Russian Federation, National Nuclear Security Administration (NNSA) management directed its MPC&A program managers and team leaders to demonstrate that work in ongoing programs would lead to successful and timely achievement of these milestones. In the spirit of planning for successful project completion, the NNSA review of the Russian regulatory development process confirmed the critical importance of an effective regulatory system to a sustainable nuclear protection regime and called for an analysis of the existing Russian regulatory structure and the identification of a plan to ensure a complete MPC&A regulatory foundation. This paper describes the systematic process used by DOE’s MPC&A Regulatory Development Project (RDP) to develop an effective and sustainable MPC&A regulatory structure in the Russian Federation. This nuclear regulatory system will address all non-military Category I and II nuclear materials at State Corporation for Atomic Energy “Rosatom,” the Federal Service for Ecological, Technological, and Nuclear Oversight (Rostechnadzor), the Federal Agency for Marine and River Transport (FAMRT, within the Ministry of Transportation), and the Ministry of Industry and Trade (Minpromtorg). The approach to ensuring a complete and comprehensive nuclear regulatory structure includes five sequential steps. The approach was adopted from DOE’s project management guidelines and was adapted to the regulatory development task by the RDP. The five steps in the Regulatory Development Process are: 1) Define MPC&A Structural Elements; 2) Analyze the existing regulatory documents using the identified Structural Elements; 3) Validate the analysis with Russian colleagues and define the list of documents to be developed; 4) Prioritize and

  15. Demonstrating accountability.

    PubMed

    Melton, V B

    1983-01-01

    Clearly, the department of education has an important role to play in assisting the hospital to become more effective and efficient. The key competencies required of today's manager and practitioner are educational needs assessment, evaluation, and measurement. ASHET educational programs, including the highly successful teleconference "Productivity and Performance Improvement" broadcast nationally last fall, are addressing this need for increased knowledge and skill in educational diagnosis. The key to the success of the health care education and training field depends, to a large extent, on the value, productivity, quality, and cost-effectiveness of our education programs and activities. With the advent of cost-per-case reimbursement, these will play an increasingly important part in the expectations that will be placed on education in the coming years.

  16. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  17. Teacher Training Programs: Activities Underway To Improve Teacher Training, but Information Collected To Assess Accountability Has Limitations. Testimony before the Subcommittee on 21st Century Competitiveness, Committee on Education and the Workforce, U.S. House of Representatives.

    ERIC Educational Resources Information Center

    Ashby, Cornelia M.

    This testimony highlights two components of the 1998 amendments to the Higher Education Act (which were intended to enhance the quality of classroom teaching by improving training programs for prospective teachers and qualifications of current teachers). One component provides grants, and another, called the "accountability provisions," requires…

  18. Financial Accountability in the Head Start Early Childhood Program. Hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Ninth Congress, First Session (April 5, 2005). Serial Number 109-6

    ERIC Educational Resources Information Center

    US House of Representatives, 2005

    2005-01-01

    The Committee on Education and the Workforce heard testimony on the financial accountability in the Head Start Early Childhood program. Statements of members were presented by: Honorable John A. Boehner, Chairman, Committee on Education and the Workforce; Honorable Michael N. Castle (R-DE); Honorable George Miller, Ranking Member, Committee on…

  19. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle Credit Program § 490.505 Credit accounts. (a) DOE shall establish a credit account for each fleet...

  20. Teaching Accounting Courses Online: One Instructor's Experience

    ERIC Educational Resources Information Center

    Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

    2012-01-01

    Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

  1. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  2. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  3. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  4. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  5. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  6. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  7. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  8. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  9. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  10. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

    This guide, which was written as an initial step in the development of a systemwide articulated curriculum sequence for all vocational programs within the Metropolitan Nashville Public School System, outlines the suggested scope and sequence of a 2-year program in accounting. The guide consists of a course description; general course objectives;…

  11. The Effectiveness of Two Different Uses of an Autoinstructional Program to Teach the Use of the Air Force Fiscal Account Structure and Codes.

    ERIC Educational Resources Information Center

    Askins, Billy Earl

    The problem of the study was the effectiveness of three teaching techniques -- lecture-demonstration procedure supplemented with the programed textbook, autoinstructional procedure using only the programed textbook, and the conventional lecture-demonstration procedure. The control-experimental group method was used to collect the data from 110…

  12. The Auditing of Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

    Describes an investigation undertaken to indicate the curricular content (knowledge and skills) needed to prepare the accounting student to audit computerized accounting systems. Areas studied included programing languages, data processing, desired course training, and computer audit techniques. (CT)

  13. Customer Choice or Business as Usual?: Promoting Innovation in the Design of WIA Training Programs Through the Individual Training Account Experiment.

    ERIC Educational Resources Information Center

    Perez-Johnson, Irma; Decker, Paul

    The Workforce Investment Act (WIA) of 1998 requires that workforce investment areas establish individual training accounts (ITAs) that provide vouchers customers can use to pay for training. The United States Department of Labor is supporting the ITA experiment, during which new customers determined to be eligible for training will be randomly…

  14. From experienced to novice: a reflective account on the changing role of front-line implementer to program trainer in Project P.A.T.H.S.

    PubMed

    Wu, Florence K Y; Shek, Daniel T L

    2012-01-14

    Although training plays an important role in the successful implementation of positive youth development programs, research on training and trainers in this field is grossly neglected. In this paper, a trainer of a positive youth development program in Hong Kong (Project P.A.T.H.S.; Positive Adolescent Training through Holistic Social Programmes) reflected about her transition from the role of a teacher (and program implementer) to the role of a trainer. Based on the reflection, the transformations involved, including self-perception, teaching role and teaching strategies, were highlighted. The issue of how previous experience influenced training in the context of positive youth development was also discussed. It is suggested that involvement of front-line practitioners in the training of positive youth development programs is workable, although systematic training for the novice trainers may be needed.

  15. PROGRAM-ORIENTED INFORMATION--A MANAGEMENT SYSTEMS COMPLEX FOR STATE EDUCATION AGENCIES. PART II, MANUAL OF ACCOUNTING AND RELATED FINANCIAL PROCEDURES.

    ERIC Educational Resources Information Center

    FRIEDMAN, BURTON DEAN; AND OTHERS

    THIS DOCUMENT IS THE SECOND PART OF A REPORT, PROGRAM-ORIENTED INFORMATION--A MANAGEMENT SYSTEMS COMPLEX FOR STATE EDUCATION AGENCIES. PART 1, EA 001 170, SUBTITLED "ANALYSIS AND PROPOSALS," CONTAINS AN OUTLINE OF THE NEED FOR A MANAGEMENT SYSTEMS COMPLEX WITHIN EACH STATE EDUCATION AGENCY. THIS DOCUMENT IS A MANUAL PRESENTING THE…

  16. Testing Mediators Hypothesized to Account for the Effects of a Dissonance-Based Eating Disorder Prevention Program over Longer Term Follow-Up

    ERIC Educational Resources Information Center

    Stice, Eric; Marti, C. Nathan; Rohde, Paul; Shaw, Heather

    2011-01-01

    Objective: Test the hypothesis that reductions in thin-ideal internalization and body dissatisfaction mediate the effects of a dissonance-based eating disorder prevention program on reductions in eating disorder symptoms over 1-year follow-up. Method: Data were drawn from a randomized effectiveness trial in which 306 female high school students…

  17. School Lunch Program: Efforts Needed To Improve Nutrition and Encourage Healthy Eating. United States General Accounting Office Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Brown, Kay E.; Miller, Robert B.; Whitman-Miner, Dianne L.; Wallace, Shana B.; Fucile, Tamara L.; Schwimer, Daniel A.; Angulo, Karyn I.; Stenersen, Stanley G.

    Over 15 percent of children are overweightdouble the rate in 1980. Children's diets are high in fat but low in fruits, vegetables, and other nutritious foods. The National School Lunch Program has had a continuing role in providing students with nutritious meals; however students must choose to eat the nutritious food and limit less healthful…

  18. Training Programs: Preparing Ourselves (Section V). Evaluation: Establishing Our Effectiveness and Accountability (Section VI). Future Trends: Anticipating the Future (Section VII).

    ERIC Educational Resources Information Center

    Lewis, Florence; And Others

    This document consists of the fifth, sixth, and seventh sections of a book of readings on issues related to adult career development. The two chapters in the fifth section deal with training programs for adult career counselors. "The New Career Development Professional: A Training Model" (Florence Lewis and Janice Chiappone) examines changes that…

  19. Investigation of the effects of correlated measurement errors in time series analysis techniques applied to nuclear material accountancy data. [Program COVAR

    SciTech Connect

    Pike, D.H.; Morrison, G.W.; Downing, D.J.

    1982-04-01

    It has been shown in previous work that the Kalman Filter and Linear Smoother produces optimal estimates of inventory and loss from a material balance area. The assumptions of the Kalman Filter/Linear Smoother approach assume no correlation between inventory measurement error nor does it allow for serial correlation in these measurement errors. The purpose of this report is to extend the previous results by relaxing these assumptions to allow for correlation of measurement errors. The results show how to account for correlated measurement errors in the linear system model of the Kalman Filter/Linear Smoother. An algorithm is also included for calculating the required error covariance matrices.

  20. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  1. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  2. KrasMAS: Implementation of a nuclear material computerized accounting system at the Mining and Chemical Combine through the Russian/US cooperative MPC and A program

    SciTech Connect

    Dorofeev, K.V.; Zhidkov, V.V.; Martinez, B.J.; Perry, R.T.; Scott, S.C.

    1998-12-31

    The Russian/US Mining and Chemical Combine (Gorno-Kimichesky Kombinat, GKhK, also referred to as Krasnoyarsk-26) Material Protection, Control and Accounting (MPC and A) project was initiated in June 1996. A critical component of the ongoing cooperative MPC and A enhancements at the GKhK is the implementation of a computerized nuclear material control and accountability (MC and A) system. This system must meet the MC and A requirements of the GKhK by integrating the information generated by numerous existing and new MC and A components in place at the GKhK (e.g., scales, bar-code equipment, NDA measurement systems). During the first phase of this effort, the GKhK adapted CoreMAS (developed at Los Alamos National Laboratory) for use in the PuO{sub 2} storage facility. This included formulation of Web-based user interfaces for plant personnel, Russification of the existing user interface, and at the functional level, modification of the CoreMAS stored procedures. The modified system is referred to as KrasMAS and builds upon completed work on CoreMAS. Ongoing efforts include adding GKhK specific report forms and expanding the functionality of the system for implementation at the radiochemical processing and reactor plants of the GKhK. Collaborations with other Russian facilities for appropriate parts of these efforts will be pursued.

  3. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  4. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 5 2012-07-01 2012-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  5. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 5 2014-07-01 2014-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  6. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 5 2013-07-01 2013-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  7. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 5 2011-07-01 2011-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  8. Utilizing a Micro in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Wolverton, L. Craig

    1982-01-01

    The author discusses how to select microcomputer software for an accounting program and what types of instructional modes to use. The following modes are examined: problem solving, decision making, automated accounting functions, learning new accounting concepts, reinforcing concepts already learned, developing independent learning skills, and…

  9. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  10. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  11. Accounting for Sustainability: An Active Learning Assignment

    ERIC Educational Resources Information Center

    Gusc, Joanna; van Veen-Dirks, Paula

    2017-01-01

    Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this…

  12. 24 CFR 984.305 - FSS account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECTION 8 AND PUBLIC HOUSING FAMILY SELF-SUFFICIENCY PROGRAM Program Operation § 984.305 FSS account. (a) Establishment of FSS account—(1) General. The PHA shall deposit the FSS account funds of all families... records by a subsidiary ledger showing the balance applicable to each FSS family. During the term of...

  13. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

    Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

  14. Accounting for institutional change in health economic evaluation: a program to tackle HIV/AIDS and gender violence in Southern Africa.

    PubMed

    Jan, Stephen; Pronyk, Paul; Kim, Julia

    2008-02-01

    There has been growing interest in the application of institutionalist perspectives in the health economics literature. This paper investigates the institutionalist notion of social value and its use in economic evaluation with particular reference to a program to address HIV/AIDS and gender violence in Southern Africa (IMAGE). Institutions are the rules that govern the conduct between individuals, groups and organisations. Their social value stems from their capacity to reduce the uncertainty in human interactions thereby both reducing transaction costs and, importantly, enabling the initiation and sustainability of various activities (instrumental value). Furthermore, institutions tend to be formed around certain ethical positions and as a consequence, act in binding future decision making to these positions (intrinsic value). Incorporating such notions of social value within a conventional welfare-based measure of benefit is problematic as institutional development is not necessarily consistent with individual utility. An institutionalist approach allows for these additional domains to be factored into economic evaluation. IMAGE is an intervention to reduce gender violence and HIV through microfinance, health education and community development, and involves significant initial investment in institution-building activities, notably through training activities with program staff and community members. The key to employing an institutionalist approach to the evaluation of IMAGE is in understanding the nature of those actions that can be seen as institution-building and determining: (1) the instrumental value of follow-up activities by appropriate amortisation of transaction costs over an horizon that reflects the economies gained from the intervention; and (2) the intrinsic value of any transformation in the community through a cost-consequences approach informed by an a priori conceptual model. This case study highlights how health sector interventions can effect

  15. 7 CFR 761.53 - Interest bearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing...

  16. 7 CFR 761.53 - Interest bearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Interest bearing accounts. 761.53 Section 761.53... AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.53 Interest bearing accounts. (a) A supervised bank account, if possible, will be established as an interest bearing...

  17. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  18. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and... establish one compliance account for each NOX Budget unit and one overdraft account for each source with...

  19. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and... establish one compliance account for each NOX Budget unit and one overdraft account for each source with...

  20. 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…

  1. 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…

  2. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  3. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Account error. 96.56 Section 96.56 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX...

  4. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Account error. 96.156 Section 96.156 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX...

  5. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Account error. 96.56 Section 96.56 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX...

  6. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Account error. 96.156 Section 96.156 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR NOX...

  7. 40 CFR 96.11 - Alternate NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.11 Alternate...

  8. 40 CFR 96.11 - Alternate NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.11 Alternate...

  9. 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.

  10. 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,…

  11. 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…

  12. 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,…

  13. Designing California's Next School Accountability Program

    ERIC Educational Resources Information Center

    Warren, Paul

    2014-01-01

    California is in the midst of a major K-12 reform effort. In 2010, the state adopted the Common Core State Standards (CCSS), which outline what students should know in mathematics and English. In 2013, it adopted tests of the new standards developed by the Smarter Balanced Assessment Collaborative (SBAC). These tests will be administered beginning…

  14. Byrne/JAG Program Accountability Act

    THOMAS, 113th Congress

    Rep. Cohen, Steve [D-TN-9

    2014-01-16

    03/20/2014 Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. 34 CFR 668.154 - Institutional accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student...

  16. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  17. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  18. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  19. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  20. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  1. Student Guide for Documenting Experiential Learning: Accounting.

    ERIC Educational Resources Information Center

    Coastline Community Coll., Fountain Valley, CA.

    Coastline Community College has developed a series of guides to assist adults who wish to obtain college credit or advanced standing in evaluating and verifying their non-college learning experiences. This guide lists the competency requirements of six courses within the Accounting program: two Principles of Accounting courses, Intermediate…

  2. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  3. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  4. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  5. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  6. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  7. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... will establish: (1) A compliance account for each NOX Budget unit for which the account certificate of... representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person...

  8. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS... will establish: (1) A compliance account for each NOX Budget unit for which the account certificate of... representation was submitted and that has two or more NOX Budget units. (b) General accounts. (1) Any person...

  9. On Developing the Writing Skills Course for Accounting Students

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  10. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  11. 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,…

  12. Compendium of Budget Accounts. Fiscal Year 1998.

    DTIC Science & Technology

    1997-04-01

    Service Retirement and 72-1036 153 44 44 44 Disability Fund (FA) Property Management Fund (AU/FA) 72-4175 151 0 0 6 Sahel Development Program (FA) 72...Obligations Account Acct. Act. Est. Req. (Cognizant Committee) ID Func. 1996 1997 1998 Colorado River Basin Salinity Control Program 12-3318 304 4 0 0 (AR

  13. A Glossary of Accountability Terms. Resource Guide

    ERIC Educational Resources Information Center

    EdSource, 2007

    2007-01-01

    This one-page guide provides a handy reference to help you understand state and federal accountability program terminology. Terms defined herein are: (1) Academic Performance Index (API); (2) Adequate Yearly Progress (AYP); (3) Comprehensive School Reform Demonstration Program (CSRD); (4) California Standards Tests (CSTs); (5) High Priority…

  14. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

    Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.

  15. Preparing for the Profession: The Accounting Job Search and Beyond

    ERIC Educational Resources Information Center

    Landgraf, Ellen L.; Stanko, Brian B.; Jinkerson, Darcia

    2012-01-01

    This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting…

  16. 40 CFR 96.13 - Account certificate of representation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.13 Account certificate of... format prescribed by the Administrator: (1) Identification of the NOX Budget source and each NOX...

  17. 40 CFR 96.13 - Account certificate of representation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.13 Account certificate of... format prescribed by the Administrator: (1) Identification of the NOX Budget source and each NOX...

  18. Accountability: An Action Model for the Public Schools.

    ERIC Educational Resources Information Center

    DeMont, Bill[ie; DeMont, Roger

    The model proposed in this book specifies that there are four types of interrelated practices that determine the extent to which accountability is realized. These are (1) the identification of primary accountability agents and their respective program responsibilities, (2) the execution of internal program reviews by those program officers, (3)…

  19. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning"…

  20. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  1. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  2. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  3. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  4. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  5. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  6. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  7. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  8. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  9. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  10. Online versus Face-to-Face Accounting Education: A Comparison of CPA Exam Outcomes across Matched Institutions

    ERIC Educational Resources Information Center

    Morgan, John Daniel

    2015-01-01

    Programmatic-level comparisons are made between the certified public accountant (CPA) exam outcomes of two types of accounting programs: online or distance accounting programs and face-to-face or classroom accounting programs. After matching programs from each group on student selectivity at admission, the two types of programs are compared on CPA…

  11. 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

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting...

  12. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    I AD-RI54 787 HUMAN RESOURCE ACCOUNTING (U) NAVAL POSTGRADUATE SCHOOL 1/2 F MONTEREY CR J C MARTINS DEC 84 1UNCLASSIFIED /G 5/9 NL -~~ .. 2. . L...Monterey, California JUN1im THESISG HUMAN RESOURCE ACCOUNTING by Joaquim C. Martins LLJ.. December 1984 Thesis Advisor: R.A. McGonigal Approved for...REPORT & PECRI00 COVERED Master’s Thesis; Human Resource Accounting Dcme 94- ’ 6. PERFORMING ORG. REPORT NUMBER 7. AUTOR(*) . CONTRACT OR GRANT NUMBER

  13. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  14. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

    The Accountable Care Organizations (ACOs) shared savings program has serious concerns about anti-trust and anti-fraud laws. Additionally, ACOs present several other legal concerns relating to the duties and responsibilities of the physician-hospital partnership. The federal regulations hold physicians who participate in the ACO shared savings program to the highest standards of care without offering them protection from liability. The structure and procedures required of ACOs may be detrimental and may significantly impact the liability of its contracting physicians. Therefore, it behooves physicians to obtain legal advice regarding one's estate planning and legal asset protection or wealth management techniques, and to thoroughly review the agreement with one's attorney before signing a contract with an ACO.

  15. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

    This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

  16. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

    Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

  17. Continuing Professional Education for Accountants: Role of the Academic Accountant in Australia.

    ERIC Educational Resources Information Center

    Clayton, Bruce; Viljoen, John

    1990-01-01

    A study investigated the attitude of 238 (of 550) academic accountants in Australia toward the involvement of college staff in continuing professional education for the accounting profession. Most believed that involvement would improve relationships between practitioners and academics and increase support for college programs. (Author)

  18. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  19. 7 CFR 82.13 - Records and accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.13 Records and accounts. (a) The growers participating in... peach tree removal, including the contract entered into with any firm removing the trees, as well as...

  20. 7 CFR 82.13 - Records and accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.13 Records and accounts. (a) The growers participating in... peach tree removal, including the contract entered into with any firm removing the trees, as well as...

  1. 7 CFR 82.13 - Records and accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.13 Records and accounts. (a) The growers participating in... peach tree removal, including the contract entered into with any firm removing the trees, as well as...

  2. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating.../plum tree removal, including the contract entered into with the firm or person removing the trees,...

  3. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating.../plum tree removal, including the contract entered into with the firm or person removing the trees,...

  4. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating.../plum tree removal, including the contract entered into with the firm or person removing the trees,...

  5. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating.../plum tree removal, including the contract entered into with the firm or person removing the trees,...

  6. 7 CFR 81.13 - Records and accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.13 Records and accounts. (a) The producers participating.../plum tree removal, including the contract entered into with the firm or person removing the trees,...

  7. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  8. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

    Accountability is a key component of healthcare reforms, in Canada and internationally, but there is increasing recognition that one size does not fit all. A more nuanced understanding begins with clarifying what is meant by accountability, including specifying for what, by whom, to whom and how. These papers arise from a Partnership for Health System Improvement (PHSI), funded by the Canadian Institutes of Health Research (CIHR), on approaches to accountability that examined accountability across multiple healthcare subsectors in Ontario. The partnership features collaboration among an interdisciplinary team, working with senior policy makers, to clarify what is known about best practices to achieve accountability under various circumstances. This paper presents our conceptual framework. It examines potential approaches (policy instruments) and postulates that their outcomes may vary by subsector depending upon (a) the policy goals being pursued, (b) governance/ownership structures and relationships and (c) the types of goods and services being delivered, and their production characteristics (e.g., contestability, measurability and complexity). PMID:25305385

  9. Review of Quantitative Monitoring Methodologies for Emissions Verification and Accounting for Carbon Dioxide Capture and Storage for California’s Greenhouse Gas Cap-and-Trade and Low-Carbon Fuel Standard Programs

    SciTech Connect

    Oldenburg, Curtis M.; Birkholzer, Jens T.

    2014-12-23

    The Cap-and-Trade and Low Carbon Fuel Standard (LCFS) programs being administered by the California Air Resources Board (CARB) include Carbon Dioxide Capture and Storage (CCS) as a potential means to reduce greenhouse gas (GHG) emissions. However, there is currently no universal standard approach that quantifies GHG emissions reductions for CCS and that is suitable for the quantitative needs of the Cap-and-Trade and LCFS programs. CCS involves emissions related to the capture (e.g., arising from increased energy needed to separate carbon dioxide (CO2) from a flue gas and compress it for transport), transport (e.g., by pipeline), and storage of CO2 (e.g., due to leakage to the atmosphere from geologic CO2 storage sites). In this project, we reviewed and compared monitoring, verification, and accounting (MVA) protocols for CCS from around the world by focusing on protocols specific to the geologic storage part of CCS. In addition to presenting the review of these protocols, we highlight in this report those storage-related MVA protocols that we believe are particularly appropriate for CCS in California. We find that none of the existing protocols is completely appropriate for California, but various elements of all of them could be adopted and/or augmented to develop a rigorous, defensible, and practical surface leakage MVA protocol for California. The key features of a suitable surface leakage MVA plan for California are that it: (1) informs and validates the leakage risk assessment, (2) specifies use of the most effective monitoring strategies while still being flexible enough to accommodate special or site-specific conditions, (3) quantifies stored CO2, and (4) offers defensible estimates of uncertainty in monitored properties. California’s surface leakage MVA protocol needs to be applicable to the main CO2 storage opportunities (in California and in other states with entities participating in California

  10. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

    Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

  11. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

    This report provides the Washington State legislature, the Governor, and other interested parties with an update on the accountability performance of each of the state's public baccalaureate institutions (Central Washington University, Eastern Washington University, Evergreen State College, Washington State University, Western Washington…

  12. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  13. Professional Capital as Accountability

    ERIC Educational Resources Information Center

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  14. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  15. 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.

  16. 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…

  17. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

    Community Accountability Conferencing (CAC) was first introduced in Queensland, Australia schools in early 1994 after a serious assault in the school community. Some family members, students, and staff were dissatisfied with the solution of suspending the offenders. Seeking an alternative, comprehensive intervention strategy, the school community…

  18. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  19. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  20. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

    The current test-driven accountability movement, codified in the No Child Left Behind Act of 2001 ([NCLB] 2002), was a misguided idea that will have the effect not of improving the education of children and youth, but of indicting the public school system of the United States. To improve education in the United States, politicians, policy makers,…

  1. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

    Washington state's public four-year universities and college have submitted their 2003-05 accountability plans to the Higher Education Coordinating Board (HECB). The state operating budget directs the Board to review these plans and set biennial performance targets for each institution. For 2003-05, the four-year institutions are reporting on a…

  2. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  3. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  4. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

    Given the curriculum's importance in the educational process, curriculum evaluation should be considered as essential as a district financial audit. When Fenwick English conducted a 1979 curriculum audit of Columbus, Ohio, schools, the accounting firm encountered numerous problems concerning development, review, and management practices. Planning…

  5. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  6. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  7. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and...

  8. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... accounting system or systems established by the Head Start agency, or its delegate, has appropriate internal... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting...

  9. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  10. Evaluation of Farm Accounting Software. Improved Decision Making.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    This guide contains information on 36 computer programs used for farm and ranch accounting. This information and assessment of software features were provided by the manufacturers and vendors. Information is provided on the following items, among others: program name, vendor's name and address, computer and operating system, type of accounting and…

  11. 40 CFR 96.12 - Changing the NOX authorized account representative and the alternate NOX authorized account...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.12 Changing the NOX authorized... on the new NOX authorized account representative and the owners and operators of the NOX...

  12. 40 CFR 96.12 - Changing the NOX authorized account representative and the alternate NOX authorized account...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96.12 Changing the NOX authorized... on the new NOX authorized account representative and the owners and operators of the NOX...

  13. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  14. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

    Equation 1. One estimate of the energy density of diesel fuel (ρdiesel) coupled with the efficiency (η) of a 60-kilowatt generator op- erating at...are going. Reduc- ing demand without reducing our capability requires appliance -level feedback, which current smart-meter technology does not...event. Accountability Soldiers need appliance -level feedback to reduce electrical consumption. Specifically, they need to know what loads are currently

  15. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

    few other companies. Harvard Business Review contained articles explaining the ideas behind the new costing methods and examples of applications...technical report. Peter Drucker in an article in Harvard Business Review ’carefully explains that accounting must change in response to the changes in...Kaplan in a Harvard Business Review article develop the idea of four levels of activities: facility sustaining activities; product-sustaining activities

  16. Hospitals' Internal Accountability

    PubMed Central

    Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K.; Deber, Raisa B.

    2014-01-01

    This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. PMID:25305387

  17. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

    accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United...inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting , current value.

  18. Integrating Career Development into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

  19. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date...

  20. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date...

  1. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date...

  2. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date...

  3. 45 CFR 1801.63 - Scholar Accountability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...) All of the Scholarship stipends received, (2) Interest at the rate of 6% per annum from the date...

  4. A Publication Profile of Accounting Faculty

    ERIC Educational Resources Information Center

    Kerr, Stephen; Simkin, Mark G.; Mason, Richard

    2008-01-01

    The authors surveyed the faculty teaching in AACSB-accredited accounting programs and examined how their publication rates varied by years-after-completing-dissertation, professorial rank, major research area, type of degree-granting institution, and gender. Using standard statistical methods, the authors found that only…

  5. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  6. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 3 2012-01-01 2012-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet...

  7. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet...

  8. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 3 2011-01-01 2011-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet...

  9. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 3 2014-01-01 2014-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... covered person who obtains an alternative fueled vehicle credit. (b) DOE shall send to each fleet...

  10. Cost Accounting and Analysis for University Libraries.

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

  11. Cost Accounting and Analysis for University Libraries

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    1971-01-01

    The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)

  12. Accountability that Counts

    ERIC Educational Resources Information Center

    Milner, Joseph; Coker, Connie Pullum; Buchanan, Christy; Newsome, Debbie; Milner, Jonathan; Allen, Rodney; Williams, Melissa

    2009-01-01

    The North Carolina Governor's School offers a six-week residential summer program for four hundred academically talented rising juniors. This article measures the school's impact on these students in four fundamental areas: cognitive maturity, moral reasoning, personal learning style, and projections for the future. The results showed that…

  13. The Integration of Behavioral Accounting in Undergraduate Accounting Curricula.

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

    The study reported here is part of a continuing project with the goal of determining the place of behavioral accounting in the accounting curricula. While the first two studies focused on the graduate accounting curricula and the practitioners' opinions on the subject, this study concentrates on the behavioral accounting content of undergraduate…

  14. Demonstrating marketing accountability.

    PubMed

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  15. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  16. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  17. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  18. Using Principles of Programmed Instruction

    ERIC Educational Resources Information Center

    Huffman, Harry

    1971-01-01

    Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

  19. 40 CFR 96.157 - Closing of general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Closing of general accounts. 96.157 Section 96.157 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  20. 40 CFR 96.151 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Establishment of accounts. 96.151 Section 96.151 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  1. 40 CFR 96.82 - NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.82 NOX authorized account representative. A unit for which an application for a NOX Budget opt-in permit is submitted and not denied or withdrawn, or a NOX Budget...

  2. 40 CFR 96.57 - Closing of general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Closing of general accounts. 96.57 Section 96.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  3. 40 CFR 96.157 - Closing of general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Closing of general accounts. 96.157 Section 96.157 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  4. 40 CFR 96.57 - Closing of general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Closing of general accounts. 96.57 Section 96.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  5. 40 CFR 96.151 - Establishment of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Establishment of accounts. 96.151 Section 96.151 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION...

  6. 40 CFR 96.82 - NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS Individual Unit Opt-ins § 96.82 NOX authorized account representative. A unit for which an application for a NOX Budget opt-in permit is submitted and not denied or withdrawn, or a NOX Budget...

  7. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  8. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  9. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  10. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  11. Spills, drills, and accountability

    SciTech Connect

    1993-12-31

    NRDC seeks preventive approaches to oil pollution on U.S. coasts. The recent oil spills in Spain and Scotland have highlighted a fact too easy to forget in a society that uses petroleum every minute of every day: oil is profoundly toxic. One tiny drop on a bald eagle`s egg has been known to kill the embryo inside. Every activity involving oil-drilling for it, piping it, shipping it-poses risks that must be taken with utmost caution. Moreover, oil production is highly polluting. It emits substantial air pollution, such as nitrogen oxides that can form smog and acid rain. The wells bring up great quantities of toxic waste: solids, liquids and sludges often contaminated by oil, toxic metals, or even radioactivity. This article examines the following topics focusing on oil pollution control and prevention in coastal regions of the USA: alternate energy sources and accountability of pollutor; ban on offshore drilling as exemplified by the energy policy act; tanker free zones; accurate damage evaluations. Policy of the National Resource Defence Council is articulated.

  12. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  13. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  14. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... the measurement and allocation of the cost of infrequent and difficult to predict events. The FAR at... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy...

  15. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  16. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  17. Applying Japanese management tips to patient accounts.

    PubMed

    Groenevelt, C J

    1990-04-01

    "Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.

  18. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  19. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  20. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  1. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  2. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

    A study of 236 11th-grade accounting students was conducted to measure the economic literacy of students enrolled in high school business education. It was found that those students who had accounting instruction had mean scores that were higher than those students who did not have accounting instruction. (CT)

  3. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  4. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

    difficult to hold subordinates to account . Level 3 123 Atlantic, Valcartier, Ottawa, Toronto, and...Canada A DRDC Management Accountability Framework Final Report Contract Project Manager: Dr. Fazley Siddiq, 902-494-8802 Contract Number: W7707...B3H 3J5 This page intentionally left blank.   A DRDC Management Accountability Framework Final Report Judy A. Baroni Research

  5. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

    Developed for use by students in an introductory accounting course, these learning modules deal with mastering the vocabulary of accounting. Focus of the modules is on vocabulary appearing in the first six chapters of the text, "Accounting Principles" by Niswonger and Fess. Covered in the individual modules are the following topics:…

  6. 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…

  7. 7 CFR 82.13 - Records and accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) EXPORT AND DOMESTIC CONSUMPTION... this program must keep accurate records and accounts showing the details relative to the...

  8. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  9. Health care programs: fraud and abuse; revised OIG civil money penalties resulting from the Health Insurance Portability and Accountability Act of 1996--Office of Inspector General (OIG), HHS. Notice of proposed rulemaking.

    PubMed

    1998-03-25

    This proposed rule would revise the OIG's civil money penalty (CMP) authorities, in conjunction with new and revised provisions set forth in the Health Insurance Portability and Accountability Act of 1996. Among other provisions, this proposed rulemaking would codify new CMPs for: Excluded individuals retaining ownership or control interest in an entity; upcoding and claims for medically unnecessary services; offering inducements to beneficiaries; and false certification of eligibility for home health services. This rule would also codify a number of technical and conforming changes consistent with the OIG's existing sanction authorities.

  10. Missile Defense: Actions Needed to Improve Transparency and Accountability

    DTIC Science & Technology

    2011-03-01

    Improve Transparency and Accountability March 2011 GAO-11-372 Report Documentation Page Form ApprovedOMB No. 0704-0188 Public reporting...AND SUBTITLE Missile Defense: Actions Needed to Improve Transparency and Accountability 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT... Transparency and Accountability Why GAO Did This Study Since 2002, Congress has directed GAO to assess the Missile Defense Agency’s (MDA) annual fiscal

  11. 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…

  12. Best Practices in Juvenile Accountability: Overview. JAIBG Bulletin.

    ERIC Educational Resources Information Center

    Beyer, Marty

    This bulletin examines the Office of Juvenile Justice and Delinquency Prevention's Juvenile Accountability Incentive Block Grants (JAIBG) program, which asserts that juvenile offenders should be held accountable for their crimes as a matter of basic justice and to prevent and deter delinquency. It reviews the developmental perspective shaping…

  13. Integrating Effective Writing Skills in the Accounting Curriculum.

    ERIC Educational Resources Information Center

    May, Gordon S.; Arevalo, Claire

    1983-01-01

    The J. M. Tull School of Accounting at the University of Georgia has developed a program that integrates the teaching of writing skills with the regular accounting courses. Students in a three-course sequence write a total of eight papers--technical, memos, or reports--in assignments that resemble writing tasks encountered by professional…

  14. 7 CFR 762.143 - Servicing distressed accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Servicing distressed accounts. 762.143 Section 762.143 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GUARANTEED FARM LOANS § 762.143 Servicing distressed accounts. (a) A borrower...

  15. 23 CFR 660.117 - Funding, records and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 23 Highways 1 2014-04-01 2014-04-01 false Funding, records and accounting. 660.117 Section 660.117 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.117 Funding, records and accounting. (a)...

  16. 23 CFR 660.117 - Funding, records and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 23 Highways 1 2013-04-01 2013-04-01 false Funding, records and accounting. 660.117 Section 660.117 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.117 Funding, records and accounting. (a)...

  17. 32 CFR 2400.29 - Accountability and control.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and Confidential information is subject to control and accountability requirements. (b) The Security Officer will serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will...

  18. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  19. 23 CFR 660.117 - Funding, records and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false Funding, records and accounting. 660.117 Section 660.117 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.117 Funding, records and accounting. (a)...

  20. 40 CFR 96.251 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of accounts. 96.251 Section 96.251 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR...

  1. 40 CFR 97.351 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of accounts. 97.351 Section 97.351 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR NOX...

  2. 40 CFR 96.351 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of accounts. 96.351 Section 96.351 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... with respect to the CAIR NOX Ozone Season allowances held in the general account; (D) The...

  3. 40 CFR 97.351 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of accounts. 97.351 Section 97.351 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR NOX...

  4. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of accounts. 96.51 Section 96.51 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... account representative to represent their ownership interest with respect to the allowances held in...

  5. 40 CFR 96.251 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of accounts. 96.251 Section 96.251 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR...

  6. 40 CFR 96.151 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of accounts. 96.151 Section 96.151 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR...

  7. 40 CFR 96.51 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of accounts. 96.51 Section 96.51 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... account representative to represent their ownership interest with respect to the allowances held in...

  8. 40 CFR 96.151 - Establishment of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of accounts. 96.151 Section 96.151 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... authorized account representative to represent their ownership interest with respect to the CAIR...

  9. 40 CFR 96.351 - Establishment of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of accounts. 96.351 Section 96.351 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... with respect to the CAIR NOX Ozone Season allowances held in the general account; (D) The...

  10. 23 CFR 660.117 - Funding, records and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Funding, records and accounting. 660.117 Section 660.117... SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.117 Funding, records and accounting. (a) The... cooperator may participate in the cost of project development and construction, but participation shall...

  11. Using Collaboration for Curriculum Change in Accounting Higher Education

    ERIC Educational Resources Information Center

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

  12. Cost Accounting System for fusion studies

    SciTech Connect

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

  13. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  14. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  15. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  16. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  17. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  18. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  19. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  20. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  1. 25 CFR 36.120 - What type of reporting is required to ensure accountability?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board...

  2. 25 CFR 39.409 - How does the OIEP Director ensure accountability?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How does the OIEP Director ensure accountability? 39.409... EQUALIZATION PROGRAM Accountability § 39.409 How does the OIEP Director ensure accountability? (a) The Director of OIEP must ensure accountability in student counts and student transportation by doing all of...

  3. Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction

    ERIC Educational Resources Information Center

    Black, Thomas G.; Turetsky, Howard F.

    2010-01-01

    Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…

  4. 75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-02

    ... concepts from the Sarbanes Oxley Act of 2002; (3) references to the accounting standards codification by... Management Manual and LSC Program Letters; (6) revisions to accounting procedures and internal controls to... the Accounting Guide for LSC Recipients. The Guide sets forth LSC's accounting, financial...

  5. Toward Reflective Accountability: Using NSSE for Accountability and Transparency

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

    Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…

  6. Community Accountability: A Theory of Information, Accountability, and School Improvement.

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

    Punitive accountability systems rely on eternally induced motives (avoiding sanctions) to improve low-rung educational performance. Community accountability uses information to bring the public and its schools together and improve total school performance. Emphasis is on positive, internal mechanisms to motivate performance and use of market…

  7. Tough Love or Cooperative Learning? Accountability for Higher Education.

    ERIC Educational Resources Information Center

    Fetler, Mark E.

    A study was done examining the experiences of four California community colleges that received pilot program grants to participate in a legislatively mandated, statewide accountability program. The participating colleges were Mount San Antonio College (Los Angeles), San Joaquin Delta College (Stockton), San Jose-Evergreen, and Santa Barbara City…

  8. The siting record: An account of the programs of federal agencies and events that have led to the selection of a potential site for a geologic respository for high-level radioactive waste

    SciTech Connect

    Lomenick, T.F.

    1996-03-01

    This record of siting a geologic repository for high-level radioactive wastes (HLW) and spent fuel describes the many investigations that culminated on December 22, 1987 in the designation of Yucca Mountain (YM), as the site to undergo detailed geologic characterization. It recounts the important issues and events that have been instrumental in shaping the course of siting over the last three and one half decades. In this long task, which was initiated in 1954, more than 60 regions, areas, or sites involving nine different rock types have been investigated. This effort became sharply focused in 1983 with the identification of nine potentially suitable sites for the first repository. From these nine sites, five were subsequently nominated by the U.S. Department of Energy (DOE) as suitable for characterization and then, in 1986, as required by the Nuclear Waste Policy Act of 1982 (NWPA), three of these five were recommended to the President as candidates for site characterization. President Reagan approved the recommendation on May 28, 1986. DOE was preparing site characterization plans for the three candidate sites, namely Deaf Smith County, Texas; Hanford Site, Washington; and YM. As a consequence of the 1987 Amendment to the NWPA, only the latter was authorized to undergo detailed characterization. A final Site Characterization Plan for Yucca Mountain was published in 1988. Prior to 1954, there was no program for the siting of disposal facilities for high-level waste (HLW). In the 1940s and 1950s, the volume of waste, which was small and which resulted entirely from military weapons and research programs, was stored as a liquid in large steel tanks buried at geographically remote government installations principally in Washington and Tennessee.

  9. Fundamentals of materials accounting for nuclear safeguards

    SciTech Connect

    Pillay, K.K.S.

    1989-04-01

    Materials accounting is essential to providing the necessary assurance for verifying the effectiveness of a safeguards system. The use of measurements, analyses, records, and reports to maintain knowledge of the quantities of nuclear material present in a defined area of a facility and the use of physical inventories and materials balances to verify the presence of special nuclear materials are collectively known as materials accounting for nuclear safeguards. This manual, prepared as part of the resource materials for the Safeguards Technology Training Program of the US Department of Energy, addresses fundamental aspects of materials accounting, enriching and complementing them with the first-hand experiences of authors from varied disciplines. The topics range from highly technical subjects to site-specific system designs and policy discussions. This collection of papers is prepared by more than 25 professionals from the nuclear safeguards field. Representing research institutions, industries, and regulatory agencies, the authors create a unique resource for the annual course titled ''Materials Accounting for Nuclear Safeguards,'' which is offered at the Los Alamos National Laboratory.

  10. The Accountability Illusion: New Jersey

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

    This study examined the relationship among accountability, efficacy, and organizational effectiveness by integrating findings from 17 research and development reports on Management by Objectives (MBO), an intervention that incorporates elements and processes of both accountability (goal-setting, measuring and monitoring, feedback) and efficacy…

  12. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

    A survey received 509 responses from 2,000 randomly selected accounting employees about which training topics are receiving the most attention and who is receiving the training. Results prove that training has become an integral part of a certified public accountant's job; topics most often covered were tax related--individual and corporate income…

  13. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

    Describes the growing public demand for holding teachers accountable for student performance. Asserts that this position assumes that effectiveness can be measured, whereas the incluence teachers have on student achievement is complex and variable, and may be less than that of family and peers. Describes various State-effort accountability plans.…

  14. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  15. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

    This final report describes activities and accomplishments of a 3-year project at California State University Chico (CSUC) to reengineer the 2-semester elementary accounting course. The new model emphasized, first, shifting from the traditional view of the preparer of accounting information to that of the user; second, forcing the student to adopt…

  16. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  17. 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…

  18. An Accounting International Experience Course

    ERIC Educational Resources Information Center

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  19. The Accountability Illusion: New Hampshire

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  20. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  1. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  2. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  3. 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…

  4. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

    Achievement scores drive much of the effort in today's accountability system, however, there is much more that occurs in every school, every day. School Centered Evidence Based Accountability can be used from micro to macro giving School Boards and Administration a process for monitoring the results of the entire school operation effectively and…

  5. 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…

  6. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.

    2007-01-01

    Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

  7. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  8. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

    A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

  9. National Aeronautics and Space Administration: 1998 Accountability Report

    NASA Technical Reports Server (NTRS)

    1999-01-01

    This Accountability Report summarizes NASA's program accomplishments and its stewardship over budget and financial resources. The report is the culmination of NASA's management process, which begins with mission definition and program planning, continues with formulation and justification of NASA's budgets for the President and Congress, and ends with NASA scientific and engineering program accomplishments. This report covers NASA's activities from October 1, 1997, through September 30, 1998, with discussion of some subsequent events.

  10. Accountability,

    DTIC Science & Technology

    1987-05-01

    Lroubhle in Vietna 3 was Lia i: nur )rwere, js~el to I i( lit a war: ha t we cooli niev m:win. ś I was ai~ 3 ijried( to lJd ~rn Ro,-yal Thai i r 13a...Reich le, ’NCO IC of tuie Tk1£ * Iorce Chapil~ain School told me thit "I am accountalble for miy ac tionrs on and off duty. There’s a LQrice to pay . Thie

  11. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

    There has been a certain amount of scepticism and even apprehension on the part of accountants with respect to the sudden appearance of scientists in...sharpened form of common sense. As an illustration of the use of mathematics, a cost accounting problem is discussed and it is shown that a statistical...definition of ’overhead’ can lead to simplified pricing methods and management controls. Also, some of the confusing aspects of ’overhead’ accounting can be avoided by using mathematical techniques. (Author)

  12. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER...

  13. Space shuttle configuration accounting functional design specification

    NASA Technical Reports Server (NTRS)

    1974-01-01

    An analysis is presented of the requirements for an on-line automated system which must be capable of tracking the status of requirements and engineering changes and of providing accurate and timely records. The functional design specification provides the definition, description, and character length of the required data elements and the interrelationship of data elements to adequately track, display, and report the status of active configuration changes. As changes to the space shuttle program levels II and III configuration are proposed, evaluated, and dispositioned, it is the function of the configuration management office to maintain records regarding changes to the baseline and to track and report the status of those changes. The configuration accounting system will consist of a combination of computers, computer terminals, software, and procedures, all of which are designed to store, retrieve, display, and process information required to track proposed and proved engineering changes to maintain baseline documentation of the space shuttle program levels II and III.

  14. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    PubMed

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  15. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

    The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

  16. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  17. Systems Analysis for Material Control and Accountancy Technology (SAMCAT)

    SciTech Connect

    Persiani, P.J., Bucher, R.G.; Rothman, A.B.; Cha, B.K.

    1990-01-01

    The Systems Analysis for Material Control and Accountancy Technology (SAMCAT) is an interactive computer-based management system developed for the Department of Energy Office of Safeguards and Security, to assist in defining and prioritizing measurement upgrades programs for Material Control and Accountancy (MC A). The accountancy upgrades options evaluated by SAMCAT in this study are: (1) improvement of the uncertainties in the SNM measurement methods, (2) reduction of throughputs and/or inventories of SNM, and (3) reduction of the material balance accounting period. The goals of the MC A upgrades program are reduced inventory differences and associated uncertainties, improved detection probabilities for theft/diversion, decreased operating costs, and enhanced material traceability. 6 refs., 3 figs., 2 tabs.

  18. Professional accountability for diabetes care in Taiwan.

    PubMed

    Tseng, Fen-Yu; Lai, Mei-Shu; Syu, Ci-Yong; Lin, Cheng-Ching

    2006-02-01

    This study examined the performance of diabetes care measures in Taiwan and evaluated the influencing factors for professional accountability. We analyzed the year 2001 claims data from National Health Insurance (NHI) program in Taipei Branch. Professional accountability for diabetes care was measured by the adherence for laboratory monitor, either from patient- or hospital-viewpoint. Identifying the major care unit for each patient, a multiple logistic regression model was used to further assess the mixed effects of patient and hospital characteristics. The percentage of patients ever received measures in the year for plasma glucose, A(1C), urinalysis, renal function test, lipid profile, liver function test, and eye ground was 76.3, 42.7, 40.2, 59.7, 59.2, 53.2, and 16.8% respectively. About 19.2% patients never received any one of the measures. Patients with hypoglycemic, anti-hypertensive or anti-hyperlipidemic agents, hospitalization, emergency service visit and frequent visits were more likely to receive exams. Hospitals with different levels, ownerships, locales or qualifications as diabetes care institutions presented different accountability for diabetes care measures. After regression, counts of visits and levels of hospitals had persistently effects on all the measures. Our analysis revealed sub-optimal diabetes care in Taiwan and concluded the importance of enhancing care quality from primary settings.

  19. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

    Recent enforcement proceedings involving health care and accounting--relating primarily to the Allegheny Health, Education and Research Foundation (AHERF)--have sparked renewed interest in the activities of the U.S. Securities and Exchange Commission in the municipal securities market. Officials and accountants who are working for public-sector issuers in the healthcare industry have responsibilities under the Federal securities laws. Other issues of relevance include disclosure in the secondary market as well as upon initial issuance, and the significance of antifraud actions in other areas.

  20. 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.

  1. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  2. Articulated Instruction Objectives Guide for Accounting (Module 5.0--Accounting I) (Module 6.0--Accounting II). Project Period, March 1981-February 1982 (Pilot Model). Edition I.

    ERIC Educational Resources Information Center

    Chandler, Wylda; And Others

    Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning modules for use in Accounting I and II. Various aspects of implementing and articulating secondary…

  3. Good Accounting Skills: What More Does a Successful Accountant Need?

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

    Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

  4. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  5. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  6. Incorporating Calculators into the Accounting Curriculum. Accounting II.

    ERIC Educational Resources Information Center

    Clayton, John

    This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

  7. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

    Philosophers and psychologists have been attracted to two differing accounts of addictive motivation. In this paper, we investigate these two accounts and challenge their mutual claim that addictions compromise a person’s self-control. First, we identify some incompatibilities between this claim of reduced self-control and the available evidence from various disciplines. A critical assessment of the evidence weakens the empirical argument for reduced autonomy. Second, we identify sources of unwarranted normative bias in the popular theories of addiction that introduce systematic errors in interpreting the evidence. By eliminating these errors, we are able to generate a minimal, but correct account, of addiction that presumes addicts to be autonomous in their addictive behavior, absent further evidence to the contrary. Finally, we explore some of the implications of this minimal, correct view. PMID:24659901

  8. Managerial accounting applications in radiology.

    PubMed

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  9. 40 CFR 96.14 - Objections concerning the NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96... permitting authority or the Administrator under the NOX Budget Trading Program. (c) Neither the...

  10. 40 CFR 96.14 - Objections concerning the NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Authorized Account Representative for NOX Budget Sources § 96... permitting authority or the Administrator under the NOX Budget Trading Program. (c) Neither the...

  11. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

    This speech discusses the national emerging trend toward state intervention in local educational processes as part of the academic accountability movement. It provides examples of reforms and improvements whereby state intervention furnished local school improvement. The address focuses on state intervention in Jersey City, New Jersey; predicts…

  12. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  13. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  14. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

    Lack of accountability is a leading topic in today's workforce. It costs corporate America billions of dollars each year and has financial impact on educational institutions as well. From employee theft to poor production of product and inefficiency, it is a serious problem. Facilities leaders need to take ownership and strive to implement…

  15. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

    Increased use of nuclear power will require new facilities. The U.S. has not built a new spent nuclear fuel reprocessing facility for decades. Reprocessing facilities must maintain accountability of their nuclear fuel. This survey report on the techniques used in current aqueous reprocessing facilities, and provides references to source materials to assist facility design efforts.

  16. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA. ACTION: Final rule. SUMMARY: Through this action, the Rural Housing Service (RHS) is amending its... Preservation and Direct Loan Division, Rural Housing Service, U.S. Department of Agriculture, STOP 0781,...

  17. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

    In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…

  18. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

    In recent years, increasing numbers of healthcare providers have converted their accounts receivable into cash through a process called securitization. This practice has gained popularity because it provides a means to raise capital necessary to healthcare organizations. Although securitization transactions can be complex, they may provide increased financial flexibility to providers as they prepare for continuing change in the healthcare industry.

  19. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  20. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  1. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

    As part-time volunteer members who have few direct operational duties, board members constantly are bombarded with information on matters ranging from strategic plans to operating budgets to tuition rates to parking permits. In the end, it is they who are accountable for all activities that occur in their institutions and systems. The need for…

  2. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

    This paper urges the curriculum developer to assume the accountability for his decisions necessitated by the actual ways our society functions. The curriculum developer is encouraged to recognize that he is a salesman with a commodity (the curriculum). He is urged to realize that if he cannot market the package to the customers (the various…

  3. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  4. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  5. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Vocational Instructional Materials Lab.

    This Accounting Occupational Competency Analysis Profile (OCAP) is one of a series of competency lists, verified by expert workers, that have evolved from a modified DACUM (Developing a Curriculum) job analysis process involving business, industry, labor, and community agency representatives from throughout Ohio. This OCAP identifies the…

  6. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  7. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  8. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  9. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  10. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  11. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

    Over the past 30 years, accountability policies have become more prominent in public K-12 education and have changed how teaching and learning are organized. It is less clear the extent to which these policies have altered the politics of education. This article begins to address that question through the lens of policy feedback. It identifies…

  12. Improving School Accountability in California

    ERIC Educational Resources Information Center

    Larsen, S. Eric; Lipscomb, Stephen; Jaquet, Karina

    2011-01-01

    Federal education policy will soon undergo a major revision, with significant consequences for the state's own policy and practices. This report seeks to help federal and state policymakers consider this restructuring and one of its core questions: How should schools and school districts be held accountable for the academic progress of their…

  13. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  14. 78 FR 21937 - Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-12

    ... AGENCY Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability System... Protection Agency is planning to submit an information collection request (ICR), ``Great Lakes Accountability... Accountability System, Attn: Rita Cestaric, EPA, Great Lakes National Program Office, 77 W. Jackson, Chicago,...

  15. Milwaukee Voucher-School Leaders' Views on Accountability: What Are They, and Why Do They Matter?

    ERIC Educational Resources Information Center

    Ford, Michael R.

    2016-01-01

    This article uses originally collected survey data to determine how leaders of private schools in the nation's oldest school-voucher program define accountability and perceive the state agency charged with holding them accountable. The results indicate voucher-school administrators' views on accountability are influenced by their school's level of…

  16. The Way of the Future: Education Savings Accounts for Every American Family

    ERIC Educational Resources Information Center

    Ladner, Matthew

    2012-01-01

    Education savings accounts are the way of the future. Under such accounts--managed by parents with state supervision to ensure accountability--parents can use their children's education funding to choose among public and private schools, online education programs, certified private tutors, community colleges, and even universities. Education…

  17. Accountability with Voucher Threats, Responses, and the Test-Taking Population: Regression Discontinuity Evidence from Florida

    ERIC Educational Resources Information Center

    Chakrabarti, Rajashri

    2013-01-01

    Florida's 1999 A-plus program was a consequential accountability program that embedded vouchers in an accountability regime. Under Florida rules, scores of students in several special education (ESE) and limited English proficient (LEP) categories were not included in the computation of school grades. One might expect these rules to induce F…

  18. 34 CFR 364.34 - What are the fiscal and accounting requirements?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false What are the fiscal and accounting requirements? 364.34... PROGRAM AND CENTERS FOR INDEPENDENT LIVING PROGRAM: GENERAL PROVISIONS What Are the State Plan Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

  19. A Practical Approach to Accountability in an Oklahoma School. Project SEEK.

    ERIC Educational Resources Information Center

    Southwest Oklahoma Region 14 Service Center, Elk City.

    This booklet presents the accountability program developed by the Elk City (Oklahoma) Public Schools. During the first year of the program ten broad educational goals were formulated through a series of administrator workshops, accountability committee meetings, informal surveys of the community, and questionnaires for teachers and students.…

  20. Juvenile Accountability Block Grants Program Reauthorization Act of 2013

    THOMAS, 113th Congress

    Rep. Scott, Robert C. "Bobby" [D-VA-3

    2013-06-13

    07/15/2013 Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  1. Juvenile Accountability Block Grants Program Reauthorization Act of 2010

    THOMAS, 111th Congress

    Rep. Scott, Robert C. "Bobby" [D-VA-3

    2009-03-16

    05/20/2010 Received in the Senate and Read twice and referred to the Committee on the Judiciary. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  2. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  3. 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

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and Allocation of Pension Cost.'' This revision will harmonize the measurement and period assignment of the... cost objectives in accordance with CAS, and the measurement and period assignment requirements...

  4. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  5. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting period. Sec. 2-4 Section Sec. 2... Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this... settlement with debtors or creditors. (c) Expenditures incurred during the current accounting year...

  6. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting entities. Sec. 1-6 Section Sec... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be... forth above. (c) The records for each required accounting entity shall be maintained with...

  7. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  8. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  9. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  10. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according...

  11. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  12. Arkansas' Curriculum Guide. Competency Based Computerized Accounting.

    ERIC Educational Resources Information Center

    Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.

    This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

  13. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

    Looseleaf, 123 pp. Managers, Your Accounting System Can Do a Lot for You. Guidelines and illustrative case studies for managers in using accounting systems...AD-AlOe 538 GENERAL ACCOUNTING OUICE WASHINGTON DC F/G 5/2 JIUN 81UNITED STATES GENERAL ACCOUNTING OFFICE PUSLICATIONS LIST.(U) UNCLASSIFIED N...Publications ............................................... 79 General ................................................... 79 Accounting and Auditing

  14. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  15. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits.

  16. PFI management called to account.

    PubMed

    2008-11-01

    A recent report by the House of Commons Public Accounts Committee suggests that many public sector authorities are not doing a good job of managing operational PFI deals. The Committee's 36th Report in the 2007-2008 session also suggests many contract managers do not have sufficient commercial expertise, and that the management of contracts is frequently not sufficiently resourced. Health Estate Journal reports on these and other key conclusions.

  17. Insider Threat - Material Control and Accountability Mitigation

    SciTech Connect

    Powell, Danny H; Elwood Jr, Robert H; Roche, Charles T

    2011-01-01

    The technical objectives of nuclear safeguards are (1) the timely detection of diversion of significant quantities of nuclear material from peaceful uses to the manufacture of nuclear weapons or other nuclear explosive devices or for purposes unknown and (2) the deterrence of such diversion by the risk of early detection. The safeguards and security program must address both outsider threats and insider threats. Outsider threats are primarily addressed by the physical protection system. Insider threats can be any level of personnel at the site including passive or active insiders that could attempt protracted or abrupt diversion. This could occur by an individual acting alone or by collusion between an individual with material control and accountability (MC&A) responsibilities and another individual who has responsibility or control within both the physical protection and the MC&A systems. The insider threat is one that must be understood and incorporated into the safeguards posture. There have been more than 18 documented cases of theft or loss of plutonium or highly enriched uranium. The insider has access, authority, and knowledge, as well as a set of attributes, that make him/her difficult to detect. An integrated safeguards program is designed as a defense-in-depth system that seeks to prevent the unauthorized removal of nuclear material, to provide early detection of any unauthorized attempt to remove nuclear material, and to rapidly respond to any attempted removal of nuclear material. The program is also designed to support protection against sabotage, espionage, unauthorized access, compromise, and other hostile acts that may cause unacceptable adverse impacts on national security, program continuity, the health and safety of employees, the public, or the environment. Nuclear MC&A play an essential role in the capabilities of an integrated safeguards system to deter and detect theft or diversion of nuclear material. An integrated safeguards system with

  18. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

    This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ``Kurchatov Institute`` Russian Research Center (``KI`` RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC.

  19. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  20. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.