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Sample records for accountability requirements accounting

  1. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  2. 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.…

  3. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  4. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  5. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 2 2014-07-01 2014-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  6. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  7. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  8. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... statements shall be prepared for the period and audited in accordance with the provisions of 7 CFR part 1773... 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...

  9. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... statements shall be prepared for the period and audited in accordance with the provisions of 7 CFR part 1773... 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...

  10. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  11. Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.

    ERIC Educational Resources Information Center

    Renner, Celia; Tanner, Margaret

    2001-01-01

    Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…

  12. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  13. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  14. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  15. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for...

  16. 10 CFR 74.59 - Quality assurance and accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL... accounting requirements. (a) Licensees subject to § 74.51 shall provide the quality assurance and...

  17. 10 CFR 74.59 - Quality assurance and accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL... accounting requirements. (a) Licensees subject to § 74.51 shall provide the quality assurance and...

  18. 10 CFR 74.59 - Quality assurance and accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL... accounting requirements. (a) Licensees subject to § 74.51 shall provide the quality assurance and...

  19. 10 CFR 74.59 - Quality assurance and accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL... accounting requirements. (a) Licensees subject to § 74.51 shall provide the quality assurance and...

  20. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the jurisdiction of the Federal Communications Commission (FCC) or a State regulatory body shall maintain its... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part...

  1. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting system requirements. 1770.11 Section...

  2. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting system requirements. 1770.11 Section...

  3. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 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...

  4. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 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...

  5. 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...

  6. Institutional Resource Requirements, Management, and Accountability.

    ERIC Educational Resources Information Center

    Matlock, John; Humphries, Frederick S.

    A detailed resource management study was conducted at Tennessee State University, and resource management problems at other higher education institutions were identified through the exchange of data and studies. Resource requirements and management problems unique to black institutions were examined, as were the problems that arise from regional…

  7. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Accounting and auditing requirements. 1510.15 Section 1510.15 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct...

  8. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Accounting and auditing requirements. 1510.15 Section 1510.15 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct...

  9. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Investment account requirements. 203.20 Section 203.20 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  10. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Investment account requirements. 203.20 Section 203.20 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  11. 49 CFR 1511.9 - Accounting and auditing requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Accounting and auditing requirements. 1511.9... SECURITY INFRASTRUCTURE FEE § 1511.9 Accounting and auditing requirements. (a) Each air carrier and foreign... fairness and reasonableness of the air carrier's and foreign air carrier's procedures used for...

  12. 49 CFR 1511.9 - Accounting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1511.9 Section 1511.9 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION... SECURITY INFRASTRUCTURE FEE § 1511.9 Accounting and auditing requirements. (a) Each air carrier and...

  13. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15 Section 1510.15 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct...

  14. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  15. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  16. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... PARTICIPATION IN THE AUTOMATED CLEARING HOUSE General § 210.5 Account requirements for Federal payments....

  17. 49 CFR 1511.9 - Accounting and auditing requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... SECURITY INFRASTRUCTURE FEE § 1511.9 Accounting and auditing requirements. (a) Each air carrier and foreign..., records, or information related to the amount of the Aviation Security Infrastructure Fees imposed on...

  18. 49 CFR 1511.9 - Accounting and auditing requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SECURITY INFRASTRUCTURE FEE § 1511.9 Accounting and auditing requirements. (a) Each air carrier and foreign..., records, or information related to the amount of the Aviation Security Infrastructure Fees imposed on...

  19. African American Accounting Majors and the 150-hr Requirement

    ERIC Educational Resources Information Center

    Booker, Quinton; Hill, Cecil L.; Wright, Carl

    2010-01-01

    The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

  20. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    PubMed Central

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

    Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

  1. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of the travel card issuing bank for credit to the employee's travel card account at the bank. (4) Where a Federal payment is to be disbursed through a debit card, stored value card, prepaid card or... travel card issuing bank, as authorized or required by Office of Management and Budget guidance or...

  2. 7 CFR 1738.254 - Accounting, reporting, and monitoring requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... CFR 1770, subpart B. (b) Borrowers must submit annual audited financial statements along with a report... with the requirements of 7 CFR part 1773. The Certified Public Accountant (CPA) conducting the annual audit is selected by the borrower and must be approved by RUS as set forth in 7 CFR 1773.4....

  3. 7 CFR 1738.254 - Accounting, reporting, and monitoring requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... CFR 1770, subpart B. (b) Borrowers must submit annual audited financial statements along with a report... with the requirements of 7 CFR part 1773. The Certified Public Accountant (CPA) conducting the annual audit is selected by the borrower and must be approved by RUS as set forth in 7 CFR 1773.4....

  4. 7 CFR 1738.254 - Accounting, reporting, and monitoring requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... CFR 1770, subpart B. (b) Borrowers must submit annual audited financial statements along with a report... with the requirements of 7 CFR part 1773. The Certified Public Accountant (CPA) conducting the annual audit is selected by the borrower and must be approved by RUS as set forth in 7 CFR 1773.4....

  5. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Accounting and auditing requirements. 1510.15 Section 1510.15 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY ADMINISTRATIVE AND PROCEDURAL RULES PASSENGER CIVIL AVIATION SECURITY SERVICE FEES §...

  6. 31 CFR 208.6 - General account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL...

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

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1995-01-01

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

  8. 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.…

  9. School Accountability.

    ERIC Educational Resources Information Center

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

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

  10. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  11. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders? 120.463 Section 120.463 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Sba Supervised Lenders §...

  12. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Corporation or the National Credit Union Share Insurance Fund in accordance with applicable law (12 CFR part 330 or 12 CFR part 745); (C) The account is not attached to a line of credit or loan agreement under... disbursed to a member of a religious order who has taken a vow of poverty, the payment may be deposited...

  13. Accounting for environmental flow requirements in global water assessments

    NASA Astrophysics Data System (ADS)

    Pastor, A. V.; Ludwig, F.; Biemans, H.; Hoff, H.; Kabat, P.

    2014-12-01

    As the water requirement for food production and other human needs grows, quantification of environmental flow requirements (EFRs) is necessary to assess the amount of water needed to sustain freshwater ecosystems. EFRs are the result of the quantification of water necessary to sustain the riverine ecosystem, which is calculated from the mean of an environmental flow (EF) method. In this study, five EF methods for calculating EFRs were compared with 11 case studies of locally assessed EFRs. We used three existing methods (Smakhtin, Tennant, and Tessmann) and two newly developed methods (the variable monthly flow method (VMF) and the Q90_Q50 method). All methods were compared globally and validated at local scales while mimicking the natural flow regime. The VMF and the Tessmann methods use algorithms to classify the flow regime into high, intermediate, and low-flow months and they take into account intra-annual variability by allocating EFRs with a percentage of mean monthly flow (MMF). The Q90_Q50 method allocates annual flow quantiles (Q90 and Q50) depending on the flow season. The results showed that, on average, 37% of annual discharge was required to sustain environmental flow requirement. More water is needed for environmental flows during low-flow periods (46-71% of average low-flows) compared to high-flow periods (17-45% of average high-flows). Environmental flow requirements estimates from the Tennant, Q90_Q50, and Smakhtin methods were higher than the locally calculated EFRs for river systems with relatively stable flows and were lower than the locally calculated EFRs for rivers with variable flows. The VMF and Tessmann methods showed the highest correlation with the locally calculated EFRs (R2=0.91). The main difference between the Tessmann and VMF methods is that the Tessmann method allocates all water to EFRs in low-flow periods while the VMF method allocates 60% of the flow in low-flow periods. Thus, other water sectors such as irrigation can withdraw

  14. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  15. 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…

  16. 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:…

  17. 34 CFR 364.34 - What are the fiscal and accounting requirements?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... disbursement of and accounting for those funds. (Approved by the Office of Management and Budget under control... 34 Education 2 2013-07-01 2013-07-01 false What are the fiscal and accounting requirements? 364.34... Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... disbursement of and accounting for those funds. (Approved by the Office of Management and Budget under control... 34 Education 2 2010-07-01 2010-07-01 false What are the fiscal and accounting requirements? 364.34... Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

  19. 34 CFR 364.34 - What are the fiscal and accounting requirements?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... disbursement of and accounting for those funds. (Approved by the Office of Management and Budget under control... 34 Education 2 2014-07-01 2013-07-01 true What are the fiscal and accounting requirements? 364.34... Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

  20. 34 CFR 364.34 - What are the fiscal and accounting requirements?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... disbursement of and accounting for those funds. (Approved by the Office of Management and Budget under control... 34 Education 2 2012-07-01 2012-07-01 false What are the fiscal and accounting requirements? 364.34... Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

  1. 34 CFR 364.34 - What are the fiscal and accounting requirements?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... disbursement of and accounting for those funds. (Approved by the Office of Management and Budget under control... 34 Education 2 2011-07-01 2010-07-01 true What are the fiscal and accounting requirements? 364.34... Requirements? § 364.34 What are the fiscal and accounting requirements? In addition to complying...

  2. Accounting for ecosystem services as a way to understand the requirements for sustainable development

    PubMed Central

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa

    2008-01-01

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699

  3. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 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…

  5. 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting methods and procedures required of all RUS borrowers. 1767.41 Section 1767.41 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts...

  6. 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Accounting methods and procedures required of all RUS borrowers. 1767.41 Section 1767.41 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts...

  7. 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Accounting methods and procedures required of all RUS borrowers. 1767.41 Section 1767.41 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts...

  8. 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting methods and procedures required of all RUS borrowers. 1767.41 Section 1767.41 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts...

  9. 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting methods and procedures required of all RUS borrowers. 1767.41 Section 1767.41 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts...

  10. Training Requirements of Entry Level Accountants: CA (India) vs. CPA (US)

    ERIC Educational Resources Information Center

    Arora, Alka

    2012-01-01

    In the accounting arena, tax returns are increasingly being outsourced to India. Tax returns that are outsourced to India are usually prepared by entry level accountants. Questions are often raised about the quality of education and training of entry level accountants in India. This article compares the training requirements and costs to become an…

  11. 30 CFR 885.18 - What audit, accounting, and administrative requirements must I meet?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... accounting, payment, records, property, and management contained in 43 CFR part 12. ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false What audit, accounting, and administrative... TRIBES § 885.18 What audit, accounting, and administrative requirements must I meet? (a) You must...

  12. 30 CFR 885.18 - What audit, accounting, and administrative requirements must I meet?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... accounting, payment, records, property, and management contained in 43 CFR part 12. ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false What audit, accounting, and administrative... TRIBES § 885.18 What audit, accounting, and administrative requirements must I meet? (a) You must...

  13. 30 CFR 885.18 - What audit, accounting, and administrative requirements must I meet?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... accounting, payment, records, property, and management contained in 43 CFR part 12. ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false What audit, accounting, and administrative... TRIBES § 885.18 What audit, accounting, and administrative requirements must I meet? (a) You must...

  14. 30 CFR 885.18 - What audit, accounting, and administrative requirements must I meet?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting, payment, records, property, and management contained in 43 CFR part 12. ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false What audit, accounting, and administrative... TRIBES § 885.18 What audit, accounting, and administrative requirements must I meet? (a) You must...

  15. 30 CFR 885.18 - What audit, accounting, and administrative requirements must I meet?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... accounting, payment, records, property, and management contained in 43 CFR part 12. ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false What audit, accounting, and administrative... TRIBES § 885.18 What audit, accounting, and administrative requirements must I meet? (a) You must...

  16. New Accounting Requirements for Non-Profits--The Time for Implementation Is Now.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas E.

    1996-01-01

    Discusses changes in the accounting requirements for nonprofit organizations resulting from the implementation of two Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board. Examines changes in recording transactions, ascertaining the correct way to record donations or unconditional promises for donations,…

  17. 12 CFR 220.121 - Applicability of margin requirements to joint account between two creditors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... account between two creditors. 220.121 Section 220.121 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED...) Interpretations § 220.121 Applicability of margin requirements to joint account between two creditors. (a) The Board has recently been asked whether extensions of credit in a joint account between two...

  18. 12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... offering payroll card accounts. 205.18 Section 205.18 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... financial institutions offering payroll card accounts. (a) Coverage. A financial institution shall comply with all applicable requirements of the act and this part with respect to payroll card accounts...

  19. 12 CFR 1005.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... offering payroll card accounts. 1005.18 Section 1005.18 Banks and Banking BUREAU OF CONSUMER FINANCIAL... offering payroll card accounts. (a) Coverage. A financial institution shall comply with all applicable requirements of the Act and this part with respect to payroll card accounts except as provided in this...

  20. 12 CFR 1005.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... offering payroll card accounts. 1005.18 Section 1005.18 Banks and Banking BUREAU OF CONSUMER FINANCIAL... offering payroll card accounts. (a) Coverage. A financial institution shall comply with all applicable requirements of the Act and this part with respect to payroll card accounts except as provided in this...

  1. 12 CFR 1005.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... offering payroll card accounts. 1005.18 Section 1005.18 Banks and Banking BUREAU OF CONSUMER FINANCIAL... offering payroll card accounts. (a) Coverage. A financial institution shall comply with all applicable requirements of the Act and this part with respect to payroll card accounts except as provided in this...

  2. An Examination of Accounting Majors' Ethical Decisions before and after an Ethics Course Requirement

    ERIC Educational Resources Information Center

    Rogers, Violet; Smith, Aileen

    2008-01-01

    The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research…

  3. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  4. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  5. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  6. 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…

  7. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Requirement for time-accounting method. 610.404 Section 610.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible...

  8. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts required of nonprofit organizations. 1770.16 Section 1770.16 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of...

  9. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Requirement for time-accounting...

  10. 12 CFR 550.220 - Are any other account reviews required?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Are any other account reviews required? 550.220 Section 550.220 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary Account § 550.220...

  11. 12 CFR 550.220 - Are any other account reviews required?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Are any other account reviews required? 550.220 Section 550.220 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary Account § 550.220...

  12. Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

    ERIC Educational Resources Information Center

    Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

    2015-01-01

    Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

  13. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... Copyright Office published a notice in the Federal Register, 74 FR 33930, seeking public comment on a... Copyright Office 37 CFR Part 201 Minimum Balance Requirement and Automatic Replenishment Option for Deposit... a minimum balance in that account; mandate the closure of a deposit account the second time it...

  14. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  15. Accountability and primary healthcare.

    PubMed

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B

    2014-09-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  16. Accountability and Primary Healthcare

    PubMed Central

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B.

    2014-01-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  17. 12 CFR 220.121 - Applicability of margin requirements to joint account between two creditors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Applicability of margin requirements to joint...) Interpretations § 220.121 Applicability of margin requirements to joint account between two creditors. (a) The... Securities Dealers (“Firm Y”) are subject to the margin requirements of this part (Regulation T). It...

  18. The accountability of nonprofit hospitals: lessons from Maryland's community benefit reporting requirements.

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

    Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented. PMID:19694387

  19. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... shall be cleared monthly to the primary plant and maintenance accounts in accordance with percentages... appropriate primary plant and maintenance accounts on a pro-rata basis related to the original charges to... account to the appropriate primary plant depreciation reserve account. 4010.11 4010.11 Accounts Payable...

  20. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... shall be cleared monthly to the primary plant and maintenance accounts in accordance with percentages... appropriate primary plant and maintenance accounts on a pro-rata basis related to the original charges to... account to the appropriate primary plant depreciation reserve account. 4010.11 4010.11 Accounts Payable...

  1. 20 CFR 703.311 - Required reports; examination of self-insurer accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Required reports; examination of self-insurer... REGULATIONS Authorization of Self-Insurers § 703.311 Required reports; examination of self-insurer accounts. (a) Upon the Office's request, each self-insurer must submit the following reports: (1) A...

  2. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Requirement for time-accounting method. 610.404 Section 610.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for...

  3. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Requirement for time-accounting method. 610.404 Section 610.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for...

  4. 5 CFR 610.404 - Requirement for time-accounting method.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Requirement for time-accounting method. 610.404 Section 610.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for...

  5. 78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ...The Farm Credit Administration (FCA, we, or our) is proposing to establish a regulatory framework for the reliable, timely, accurate, and complete reporting of Farm Credit System (System) accounts and exposures for examination activities and risk evaluation. The proposed regulation specifies the reporting requirement(s) and performance responsibilities, including, but not limited to,......

  6. Complying with School Accountability Requirements and the Impact on School Leaders

    ERIC Educational Resources Information Center

    Lock, Graeme; Lummis, Geoff

    2014-01-01

    Within an era of seemingly ever-increasing school accountability to both Federal and State jurisdictions in Australia, the impact of such requirements has received little attention in the literature. This research project was designed specifically to investigate the impact of compliance requirements on school leaders' workloads. The…

  7. 12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Requirements for financial institutions offering payroll card accounts. 205.18 Section 205.18 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM ELECTRONIC FUND TRANSFERS (REGULATION E) § 205.18 Requirements for financial institutions offering payroll...

  8. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  9. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  10. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  11. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  12. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  13. The Literacy Requirements of an Account Clerk on the Job and in a Vocational Training Program.

    ERIC Educational Resources Information Center

    Moe, Alden J.; And Others

    As part of a project that identified the specific literacy skills required in ten occupations, this report provides two levels of instructional information about account clerks. Factual data are presented in Parts I and II for use in decision making by program developers, administrators, teachers, and counselors. These sections note the specific…

  14. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... was assigned to the Administrator, Rural Business and Cooperative Development Service. B. 7 CFR part... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting Methods and Procedures Required of All Borrowers Appendix to Subpart C of Part 1770 Agriculture Regulations of the Department of...

  15. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... was assigned to the Administrator, Rural Business and Cooperative Development Service. B. 7 CFR part... the project. There is no materiality threshold for adoption of this standard (47 CFR 32.26). 2. If a.... Accounting Requirements A. The following journal entries shall be used by RUS borrowers to record...

  16. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  17. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  18. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... this part and in 34 CFR 668.24. (d) Accounting requirements. A school shall follow accounting requirements in 34 CFR 668.24(b). (e) Direct Loan Program bank account. Schools shall follow the procedures for maintaining funds established in 34 CFR 668.163. (f) Division of functions. Schools shall follow...

  19. Trading Land: A Review of Approaches to Accounting for Upstream Land Requirements of Traded Products

    PubMed Central

    Haberl, Helmut; Kastner, Thomas; Wiedenhofer, Dominik; Eisenmenger, Nina; Erb, Karl‐Heinz

    2015-01-01

    Summary Land use is recognized as a pervasive driver of environmental impacts, including climate change and biodiversity loss. Global trade leads to “telecoupling” between the land use of production and the consumption of biomass‐based goods and services. Telecoupling is captured by accounts of the upstream land requirements associated with traded products, also commonly referred to as land footprints. These accounts face challenges in two main areas: (1) the allocation of land to products traded and consumed and (2) the metrics to account for differences in land quality and land‐use intensity. For two main families of accounting approaches (biophysical, factor‐based and environmentally extended input‐output analysis), this review discusses conceptual differences and compares results for land footprints. Biophysical approaches are able to capture a large number of products and different land uses, but suffer from a truncation problem. Economic approaches solve the truncation problem, but are hampered by the limited disaggregation of sectors and products. In light of the conceptual differences, the overall similarity of results generated by both types of approaches is remarkable. Diametrically opposed results for some of the world's largest producers and consumers of biomass‐based products, however, make interpretation difficult. This review aims to provide clarity on some of the underlying conceptual issues of accounting for land footprints. PMID:27547028

  20. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  1. 17 CFR 270.16a-1 - Exemption for initial period of directors of certain registered accounts from requirements of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account's variable annuity contract owners, be exempt from the requirement of section 16(a) of the Act... for such account shall be held at the first meeting of variable annuity contract owners after...

  2. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

    The DOE role for the NBL in safeguarding nuclear material into the 21st century is discussed. Development of measurement technology and reference materials supporting requirements of SDI, SIS, AVLIS, pyrochemical reprocessing, fusion, waste storage, plant modernization program, and improved tritium accounting are some of the suggested examples.

  3. 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…

  4. 12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... electronic history of the consumer's account transactions, such as through an Internet Web site, that covers... written history of the consumer's account transactions that is provided promptly in response to an oral or... consumer's request. (2) The history of account transactions provided under paragraphs (b)(1)(ii) and...

  5. Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

  6. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... organizations. Class of company Account No. A B Account title Current Assets 1350.1 1350.1 Subscriptions to... Certificates. 1350.4 1350.4 Other Current Assets. Current Liabilities 4130.1 4130.1 Patronage Capital Payable... and nonredeemable certificates. 1350.4 1350.4 Other Current Assets This account shall include...

  7. 26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporations with respect to annual accounting periods of certain foreign corporations beginning before January... Information returns required of domestic corporations with respect to annual accounting periods of certain... paragraph (c) of this section, for each annual accounting period (described in paragraph (d) of this...

  8. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  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. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  11. 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…

  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. 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,…

  14. 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

  15. Hospitals' internal accountability.

    PubMed

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

    2014-09-01

    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

  16. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... requirements in this part and in 34 CFR 668.24. (d) Accounting requirements. A school shall follow accounting... set forth in this part and in 34 CFR part 668; and (2) Submit all reports required by this part and 34 CFR part 668 to the Secretary. (b) Student status confirmation reports. A school shall— (1)...

  17. 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.

  18. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false What are the special accountability requirements for the... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented program? If a school identifies more than 13 percent of its student population as gifted and talented...

  19. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false What are the special accountability requirements for the... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented program? If a school identifies more than 13 percent of its student population as gifted and talented...

  20. 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... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented program? If a school identifies more than 13 percent of its student population as gifted and talented...

  1. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true What are the special accountability requirements for the... Talented Programs § 39.113 What are the special accountability requirements for the gifted and talented program? If a school identifies more than 13 percent of its student population as gifted and talented...

  2. Perspectives of "Fortune 500" Executives on the Competency Requirements for Accounting Graduates.

    ERIC Educational Resources Information Center

    Lee, Dong-Woo; Blaszczynski, Carol

    1999-01-01

    Fortune 500 executives (n=71) rated the importance of entry-level accounting skills now, 5 years earlier, and 5 years into the future. They suggested that the importance of accounting knowledge will decrease and the importance of computer, communication, and group skills will increase. (SK)

  3. Caught in the Middle: State Accountability Requirements, Teacher Independence, and Local School Board Policy.

    ERIC Educational Resources Information Center

    Reeves, Douglas B.

    2000-01-01

    School boards are challenged to reconcile differences between test-dominated accountability and the growing backlash against standards and assessments. The answer: a comprehensive accountability system that does not ignore state demands for improved achievement as measured by test scores, but places them in context with classroom practices. (MLH)

  4. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  5. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  6. 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…

  7. 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…

  8. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

  9. 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" (Judith Warren…

  10. 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…

  11. The Accountability Illusion: Georgia

    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…

  12. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

    Author discusses accountability controversy concerning effectiveness of social services. Turem's mechanistic and Gruber's organic models of accountability are compared and an alternate open system model of organization is offered which combines positive aspects of Turem's and Gruber's models as well as adds other constructive elements to them. (SE)

  13. The Accountability Illusion: Kansas

    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…

  14. 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 research…

  15. The Accountability Illusion: Texas

    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…

  16. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

    Healthcare assistants are valuable members of the multi-disciplinary team, using many skills outlined in previous articles in this series. But anyone exceeding the limits of their skills can cause harm and may be called to account. This article explains how everyone is accountable. PMID:16538993

  17. 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…

  18. The Health Insurance Portability and Accountability Act: security and privacy requirements.

    PubMed

    Tribble, D A

    2001-05-01

    The security and privacy requirements of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and their implications for pharmacy are discussed. HIPAA was enacted to improve the portability of health care insurance for persons leaving jobs. A section of the act encourages the use of electronic communications for health care claims adjudication, mandates the use of new standard code sets and transaction sets, and establishes the need for regulations to protect the security and privacy of individually identifiable health care information. Creating these regulations became the task of the Department of Health and Human Services. Regulations on security have been published for comment. Regulations on privacy and the definition of standard transaction sets and code sets are complete. National identifiers for patients, providers, and payers have not yet been established. The HIPAA regulations on security and privacy will require that pharmacies adopt policies and procedures that limit access to health care information. Existing pharmacy information systems may require upgrading or replacement. Costs of implementation nationwide are estimated to exceed $8 billion. The health care community has two years from the finalization of each regulation to comply with that regulation. The security and privacy requirements of HIPAA will require pharmacies to review their practices regarding the storage, use, and disclosure of protected health care information. PMID:11351916

  19. 41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What are the accounting... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange...

  20. 41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false What are the accounting... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange...

  1. 41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false What are the accounting... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange...

  2. 41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What are the accounting... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange...

  3. 41 CFR 102-39.80 - What are the accounting requirements for exchange allowances or proceeds of sale?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What are the accounting... Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT... Exchange/Sale Methods and Reports § 102-39.80 What are the accounting requirements for exchange...

  4. 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…

  5. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  6. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 9 2011-10-01 2011-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  7. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  8. 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...

  9. 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. PMID:12285741

  10. 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

  11. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling methods set forth in paragraphs (b)(1) and (2) of this section and non-statistical sampling methods...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i)...

  12. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling methods set forth in paragraphs (b)(1) and (2) of this section and non-statistical sampling methods...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i)...

  13. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling methods set forth in paragraphs (b)(1) and (2) of this section and non-statistical sampling methods...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i)...

  14. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... jurisdiction in which the credit union is principally located, the auditor may choose among the sampling methods set forth in paragraphs (b)(1) and (2) of this section and non-statistical sampling methods...' share and loan accounts; (2) Statistical method. A sampling method which provides for: (i)...

  15. 78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-24

    ... authority to access System institution accounts and exposure data for examination activities and support the... INFORMATION: I. Objectives The objectives of this final rule are to: Reaffirm FCA's authority to collect data... purposes of reporting to FCA; and Establish the authority for and responsibilities of the Reporting...

  16. Some Assembly Required: Building a Better Accountability System for California. Education Sector Reports

    ERIC Educational Resources Information Center

    Carey, Kevin

    2012-01-01

    For years California has been a leader in public education. In 1999, the state implemented some of the strongest content standards in the country through its main accountability metric, the Academic Performance Index (API). The state has also signed onto the Common Core State Standards, taking important steps to ensure its students are college-…

  17. 20 CFR 703.311 - Required reports; examination of self-insurer accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-insurer's books of account, records, and other papers to verify any financial statement or other... Office's request, each self-insurer must submit the following reports: (1) A certified financial statement of the self-insurer's assets and liabilities, or a balance sheet. (2) A sworn statement showing...

  18. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Service 2210.11 Central Office Switching—Analog. 2210.21 Central Office Switching—Digital. 2210.31 Central... of Capital Credits. Plant Specific Operations Expense 6210.11 Analog Electronic Expense. 6210.21... extension contracts. 2210.11 Central Office Switching—Analog* This account shall include the original...

  19. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Service 2210.11 Central Office Switching—Analog. 2210.21 Central Office Switching—Digital. 2210.31 Central... of Capital Credits. Plant Specific Operations Expense 6210.11 Analog Electronic Expense. 6210.21... extension contracts. 2210.11 Central Office Switching—Analog* This account shall include the original...

  20. Assessment and Accountability in Reference Work. Part I: Requirements and Methodologies.

    ERIC Educational Resources Information Center

    Whitlatch, Jo Bell; Walsh, Anthony

    1992-01-01

    Includes three articles: the first presents rules and regulations from the "Federal Register" that focus on educational effectiveness in postsecondary institutions; the second discusses the appropriateness of various research methodologies for assessment and accountability of reference services; and the third examines data collection techniques…

  1. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... set forth in this part and in 34 CFR part 668; and (2) Submit all reports required by this part and 34 CFR part 668 to the Secretary. (b) Student status confirmation reports. A school shall— (1) Upon... requirements in this part and in 34 CFR 668.24. (d) Accounting requirements. A school shall follow...

  2. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... set forth in this part and in 34 CFR part 668; and (2) Submit all reports required by this part and 34 CFR part 668 to the Secretary. (b) Student status confirmation reports. A school shall— (1) Upon... requirements in this part and in 34 CFR 668.24. (d) Accounting requirements. A school shall follow...

  3. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities..., CLEARING MEMBERS, AND FOREIGN BROKERS § 17.01 Identification of special accounts, volume threshold accounts... in § 17.02(b). (b) Identification of volume threshold accounts. Each clearing member shall...

  4. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    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 904... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9040 Account 904, Uncollectible accounts. This account must be charged with amounts sufficient to provide for losses from...

  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. 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.…

  8. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

    This document is a tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2007 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to create a…

  9. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

    This document is a valuable tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2006 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to…

  10. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

    Supporting performance objective of the 16 V-TECS (Vocational-Technical Education Consortium of States) Bookkeeper Catalog, this instructor's manual contains copies of accounting forms which can be used to make spirit masters or transparencies. (This module is the first in a set of ten on bookkeeping [CE 019 480-489].) Twenty forms grouped under…

  11. 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…

  12. 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…

  13. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

    The idea of accountability has by now been interpreted in ways which are different enough from one another to have permitted a certain ambiguity to creep into the notion in its present use within the educational community. The principal purpose of this report is, therefore, to try to set forth some clearer statement of what the idea of…

  14. 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…

  15. 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…

  16. CEBAF beam loss accounting

    SciTech Connect

    Ursic, R.; Mahoney, K.; Hovater, C.; Hutton, A.; Sinclair, C.

    1995-12-31

    This paper describes the design and implementation of a beam loss accounting system for the CEBAF electron accelerator. This system samples the beam curent throughout the beam path and measures the beam current accurately. Personnel Safety and Machine Protection systems use this system to turn off the beam when hazardous beam losses occur.

  17. Accounting for What Counts

    ERIC Educational Resources Information Center

    Milner, Joseph O.; Ferran, Joan E.; Martin, Katharine Y.

    2003-01-01

    No Child Left Behind legislation makes it clear that outside evaluators determine what gets taught in the classroom. It is important to ensure they measure what truly counts in school. This fact is poignantly and sadly true for the under funded, poorly resourced, "low performing" schools that may be hammered by administration accountants in the…

  18. 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, annual…

  19. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

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

  20. The Accountability Illusion

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  1. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

    Since education has become big business, the reactions of the academic community to social change are of immense political and social effect. Therefore, before higher education can deal with the question of accountability, it has to define the role of the college or university in relation to society. One alternative is that the campus operate as…

  2. 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…

  3. 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…

  4. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  5. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Findings Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. Discussion and conclusions While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID. PMID:18498335

  6. Spiral mechanisms are required to account for summation of complex motion components.

    PubMed

    Meese, Tim S; Anderson, Stephen J

    2002-04-01

    Stimuli from one family of complex motions are defined by their spiral pitch, where cardinal axes represent signed expansion and rotation. Intermediate spirals are represented by intermediate pitches. It is well established that vision contains mechanisms that sum over space and direction to detect these stimuli (Morrone et al., Nature 376 (1995) 507) and one possibility is that four cardinal mechanisms encode the entire family. We extended earlier work (Meese & Harris, Vision Research 41 (2001) 1901) using subthreshold summation of random dot kinematograms and a two-interval forced choice technique to investigate this possibility. In our main experiments, the spiral pitch of one component was fixed and that of another was varied in steps of 15 degrees relative to the first. Regardless of whether the fixed component was aligned with cardinal axes or an intermediate spiral, summation to-coherence-threshold between the two components declined as a function of their difference in spiral pitch. Similar experiments showed that none of the following were critical design features or stimulus parameters for our results: superposition of signal dots, limited life-time dots, the presence of speed gradients, stimulus size or the number of dots. A simplex algorithm was used to fit models containing mechanisms spaced at a pitch of either 90 degrees (cardinal model) or 45 degrees (cardinal+model) and combined using a fourth-root summation rule. For both models, direction half-bandwidth was equated for all mechanisms and was the only free parameter. Only the cardinal+model could account for the full set of results. We conclude that the detection of complex motion in human vision requires both cardinal and spiral mechanisms with a half-bandwidth of approximately 46 degrees. PMID:11997046

  7. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  8. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed.

  9. 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. PMID:17886487

  10. 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…

  11. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  12. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  13. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the account...

  14. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the account...

  15. 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...

  16. 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...

  17. 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...

  18. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  19. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  20. 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...

  1. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  2. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  3. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  4. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  5. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  6. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  7. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  8. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 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. 7 CFR 1767.20 - Plant accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Plant accounts. 1767.20 Section 1767.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.20 Plant accounts. The plant...

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  12. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  13. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  14. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  15. 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,…

  16. 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. PMID:19064476

  17. 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.

  18. 25 CFR 39.113 - What are the special accountability requirements for the gifted and talented program?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 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 INTERIOR EDUCATION THE INDIAN SCHOOL EQUALIZATION PROGRAM Indian School Equalization Formula Gifted and Talented Programs § 39.113 What are...

  19. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962. 1.6038-2 Section 1.6038-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  20. 26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963. 1.6038-1 Section 1.6038-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  1. 26 CFR 1.402A-2 - Reporting and recordkeeping requirements with respect to designated Roth accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... respect to designated Roth accounts. 1.402A-2 Section 1.402A-2 Internal Revenue INTERNAL REVENUE SERVICE... Bonus Plans, Etc. § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth...-1. The plan administrator or other responsible party with respect to a plan with a designated...

  2. 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.

  3. Performance testing accountability measurements

    SciTech Connect

    Oldham, R.D.; Mitchell, W.G.; Spaletto, M.I.

    1993-12-31

    The New Brunswick Laboratory (NBL) provides assessment support to the DOE Operations Offices in the area of Material Control and Accountability (MC and A). During surveys of facilities, the Operations Offices have begun to request from NBL either assistance in providing materials for performance testing of accountability measurements or both materials and personnel to do performance testing. To meet these needs, NBL has developed measurement and measurement control performance test procedures and materials. The present NBL repertoire of performance tests include the following: (1) mass measurement performance testing procedures using calibrated and traceable test weights, (2) uranium elemental concentration (assay) measurement performance tests which use ampulated solutions of normal uranyl nitrate containing approximately 7 milligrams of uranium per gram of solution, and (3) uranium isotopic measurement performance tests which use ampulated uranyl nitrate solutions with enrichments ranging from 4% to 90% U-235. The preparation, characterization, and packaging of the uranium isotopic and assay performance test materials were done in cooperation with the NBL Safeguards Measurements Evaluation Program since these materials can be used for both purposes.

  4. Acute care hospitals' accountability to provincial funders.

    PubMed

    Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  5. Acute Care Hospitals' Accountability to Provincial Funders

    PubMed Central

    Kromm, Seija K.; Ross Baker, G.; Wodchis, Walter P.; Deber, Raisa B.

    2014-01-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  6. 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…

  7. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

    This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

  8. 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)

  9. 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.

  10. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice. PMID:17411806

  11. 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.

  12. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  13. 17 CFR 41.48 - Undermargined accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PRODUCTS Customer Accounts and Margin Requirements § 41.48 Undermargined accounts. (a) Failure to satisfy....44(a)(1) of this subpart, § 220.4(d) of Regulation T (12 CFR 220.4(d)) respecting liquidation...

  14. Performance measurement: the new accountability.

    PubMed

    Martin, L L; Kettner, P M

    1997-01-01

    Over the years, "accountability" in the human services has focused upon issues such as the legal framework, organizational management, financial responsibility, political concerns, and client inputs and expectations. Within the past decade, the meaning of "accountability" has been extended to the more dynamic organizational functions of "efficiency" and " effectiveness." Efficiency and effectiveness increasingly must be put to the tests of performance measurement and outcome evaluation. Forces outside the social work profession, including, among others, federal expectations and initiatives and the increased implementation of the concept of managed care, will ensure that efficiency and effectiveness will be central and highlighted concerns far into the future. This "new accountability" is demanded by the stakeholders in the nonprofit sector and by federal requirements built into the planning, funding, and implementation processes for nonprofits and for-profits alike. PMID:10166757

  15. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

  16. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

  17. Reduced growth factor requirement of keloid-derived fibroblasts may account for tumor growth

    SciTech Connect

    Russell, S.B.; Trupin, K.M.; Rodriguez-Eaton, S.; Russell, J.D.; Trupin, J.S.

    1988-01-01

    Keloids are benign dermal tumors that form during an abnormal wound-healing process is genetically susceptible individuals. Although growth of normal and keloid cells did not differ in medium containing 10% (vol/vol) fetal bovine serum, keloid culture grew to significantly higher densities than normal cells in medium containing 5% (vol/vol) fetal bovine serum, keloid cultures grew to significantly higher densities than normal cells in medium containing 5% (vol/vol) plasma or 1% fetal bovine serum. Conditioned medium from keloid cultures did not stimulate growth of normal cells in plasma nor did it contain detectable platelet-derived growth factor or epidermal growth factor. Keloid fibroblasts responded differently than normal adult fibroblasts to transforming growth factor ..beta... Whereas transforming growth factor ..beta.. reduced growth stimulation by epidermal growth factor in cells from normal adult skin or scars, it enhanced the activity of epidermal growth factor in cells from normal adult skin or scars, it enhanced the activity of epidermal growth factor in cells from keloids. Normal and keloid fibroblasts also responded differently to hydrocortisone: growth was stimulated in normal adult cells and unaffected or inhibited in keloid cells. Fetal fibroblasts resembled keloid cells in their ability to grow in plasma and in their response to hydrocortisone. The ability of keloid fibroblasts to grow to higher cell densities in low-serum medium than cells from normal adult skin or from normal early or mature scars suggests that a reduced dependence on serum growth factors may account for their prolonged growth in vivo. Similarities between keloid and fetal cells suggest that keloids may result from the untimely expression of growth-control mechanism that is developmentally regulated.

  18. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  19. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  20. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  1. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  2. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  4. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  5. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  6. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  7. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  8. 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…

  9. 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…

  10. 30 CFR 1204.5 - What statutory requirements must I meet to obtain royalty prepayment or accounting and auditing...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... obtain royalty prepayment or accounting and auditing relief? 1204.5 Section 1204.5 Mineral Resources... royalty prepayment or accounting and auditing relief? (a) ONRR and the State may allow royalty prepayment or accounting and auditing relief for your marginal property production if ONRR and the State...

  11. 30 CFR 1204.5 - What statutory requirements must I meet to obtain royalty prepayment or accounting and auditing...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... obtain royalty prepayment or accounting and auditing relief? 1204.5 Section 1204.5 Mineral Resources... royalty prepayment or accounting and auditing relief? (a) ONRR and the State may allow royalty prepayment or accounting and auditing relief for your marginal property production if ONRR and the State...

  12. 30 CFR 1204.5 - What statutory requirements must I meet to obtain royalty prepayment or accounting and auditing...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... obtain royalty prepayment or accounting and auditing relief? 1204.5 Section 1204.5 Mineral Resources... royalty prepayment or accounting and auditing relief? (a) ONRR and the State may allow royalty prepayment or accounting and auditing relief for your marginal property production if ONRR and the State...

  13. 30 CFR 1204.5 - What statutory requirements must I meet to obtain royalty prepayment or accounting and auditing...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... obtain royalty prepayment or accounting and auditing relief? 1204.5 Section 1204.5 Mineral Resources... I meet to obtain royalty prepayment or accounting and auditing relief? (a) ONRR and the State may allow royalty prepayment or accounting and auditing relief for your marginal property production if...

  14. The Case for Arts Education as a Required Component of an Accounting Student?s College Education

    ERIC Educational Resources Information Center

    Mason, J. David; Stefoff, Rebecca Mason

    2004-01-01

    A recent study has highlighted the importance of student perceptions of the accounting profession and the resultant self-selection process. This self-selection process may result in students self-selecting into the accounting area who are deficient in the essential qualities for success in the modern accounting profession. Warnock (1996) reports…

  15. 30 CFR 204.5 - What statutory requirements must I meet to obtain royalty prepayment or accounting and auditing...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... obtain royalty prepayment or accounting and auditing relief? 204.5 Section 204.5 Mineral Resources... prepayment or accounting and auditing relief? (a) MMS and the State may allow royalty prepayment or accounting and auditing relief for your marginal property production if MMS and the State jointly...

  16. 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.

  17. 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.

  18. 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.

  19. 7 CFR 3560.614 - Reserve accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Reserve accounts. 3560.614 Section 3560.614... AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS On-Farm Labor Housing § 3560.614 Reserve accounts... to comply with the reserve account requirements in § 3560.65....

  20. 7 CFR 3560.65 - Reserve account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Reserve account. 3560.65 Section 3560.65 Agriculture... DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Direct Loan and Grant Origination § 3560.65 Reserve account... account that meets requirements of § 3560.306. At a minimum, the borrower must agree to make...

  1. 7 CFR 3560.614 - Reserve accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Reserve accounts. 3560.614 Section 3560.614... AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS On-Farm Labor Housing § 3560.614 Reserve accounts... to comply with the reserve account requirements in § 3560.65....

  2. 7 CFR 3560.65 - Reserve account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Reserve account. 3560.65 Section 3560.65 Agriculture... DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Direct Loan and Grant Origination § 3560.65 Reserve account... account that meets requirements of § 3560.306. At a minimum, the borrower must agree to make...

  3. 7 CFR 3550.155 - Escrow account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Escrow account. 3550.155 Section 3550.155 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Regular Servicing § 3550.155 Escrow account. Escrow... amended. (a) Upon creation of the escrow account, RHS may require borrowers to deposit funds sufficient...

  4. 7 CFR 3550.155 - Escrow account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Escrow account. 3550.155 Section 3550.155 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Regular Servicing § 3550.155 Escrow account. Escrow... amended. (a) Upon creation of the escrow account, RHS may require borrowers to deposit funds sufficient...

  5. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 5 2012-10-01 2012-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  7. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 5 2014-10-01 2014-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  8. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 5 2013-10-01 2013-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  9. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  12. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 5 2011-10-01 2011-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  13. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  15. 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…

  16. 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…

  17. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  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, 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....

  1. 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....

  2. 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....

  3. 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…

  4. 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: discovering…

  5. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  6. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  7. 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)

  8. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... requirements of this part under § 21.30. (b) No accounting is required for any disclosure or use under... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND...

  9. 75 FR 55663 - Requirements for Federal Funding Accountability and Transparency Act Implementation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... required for Transparency Act reporting of subawards and executive compensation [75 FR 43165]. The Federal... Reduction Act [75 FR 43165]. The instructions will address whether reporting of reductions in subaward... required for Transparency Act reporting of subawards and executive compensation [75 FR 43165]....

  10. 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.

  11. 12 CFR 715.8 - Requirements for verification of accounts and passbooks.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... scope on which to base conclusions concerning management's financial reporting objectives; and (v... to base conclusions concerning management's financial reporting objectives to provide assurance that... CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.8 Requirements for verification...

  12. 76 FR 62607 - Comprehensive Iran Sanctions, Accountability, and Divestment Reporting Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... ] report this information to FinCEN upon receiving a specific written request from FinCEN. \\7\\ See 76 FR... requirements, some of which the commenter believes are potentially very burdensome to industry. The commenter... banking system. Another commenter asserted that FinCEN has taken elements of the four options...

  13. Multimedia and Management Accounting: Adding Creativity to Accounting.

    ERIC Educational Resources Information Center

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  14. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  15. Connecting Accounting and Communication: A Survey of Public Accounting Firms.

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

    Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

  16. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  19. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  20. Accounting: Recordkeeping-Accounting Competencies Needed by Potential Office Workers

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

    The recordkeeping-accounting competencies in business education curriculums should be those needed by all prospective office workers, not just bookkeepers. A task inventory booklet (developed by the Vocational Technical Education Consortium of States) completed by incumbent office workers showed that some of the recordkeeping-accounting tasks…

  1. Accountability Reporting and Tracking System

    1992-07-02

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the ''event record'' with findings and determination information. Lastly,more » the system must provide for financial representatives to perform a cost reporting process.« less

  2. WAPA Daily Energy Accounting Activities

    1990-10-01

    ISA (Interchange, Scheduling, & Accounting) is the interchange scheduling system used by the DOE Western Area Power Administration to perform energy accounting functions associated with the daily activities of the Watertown Operations Office (WOO). The system's primary role is to provide accounting functions for scheduled energy which is exchanged with other power companies and power operating organizations. The system has a secondary role of providing a historical record of all scheduled interchange transactions. The followingmore » major functions are performed by ISA: scheduled energy accounting for received and delivered energy; generation scheduling accounting for both fossil and hydro-electric power plants; metered energy accounting for received and delivered totals; energy accounting for Direct Current (D.C.) Ties; regulation accounting; automatic generation control set calculations; accounting summaries for Basin, Heartland Consumers Power District, and the Missouri Basin Municipal Power Agency; calculation of estimated generation for the Laramie River Station plant; daily and monthly reports; and dual control areas.« less

  3. Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

    NASA Astrophysics Data System (ADS)

    Allan, A.; Spray, C.

    2013-12-01

    The quality of monitoring networks and modeling in environmental regulation is increasingly important. This is particularly true with respect to groundwater management, where data may be limited, physical processes poorly understood and timescales very long. The powers of regulators may be fatally undermined by poor or non-existent networks, primarily through mismatches between the legal standards that networks must meet, actual capacity and the evidentiary standards of courts. For example, in the second and third implementation reports on the Water Framework Directive, the European Commission drew attention to gaps in the standards of mandatory monitoring networks, where the standard did not meet the reality. In that context, groundwater monitoring networks should provide a reliable picture of groundwater levels and a ';coherent and comprehensive' overview of chemical status so that anthropogenically influenced long-term upward trends in pollutant levels can be tracked. Confidence in this overview should be such that 'the uncertainty from the monitoring process should not add significantly to the uncertainty of controlling the risk', with densities being sufficient to allow assessment of the impact of abstractions and discharges on levels in groundwater bodies at risk. The fact that the legal requirements for the quality of monitoring networks are set out in very vague terms highlights the many variables that can influence the design of monitoring networks. However, the quality of a monitoring network as part of the armory of environmental regulators is potentially of crucial importance. If, as part of enforcement proceedings, a regulator takes an offender to court and relies on conclusions derived from monitoring networks, a defendant may be entitled to question those conclusions. If the credibility, reliability or relevance of a monitoring network can be undermined, because it is too sparse, for example, this could have dramatic consequences on the ability of a

  4. 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.

  5. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

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

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A 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 (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) 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 MSAs. 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 breading, 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.

  6. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reserve account is subject to the requirements of 7 CFR part 1902, subpart A regarding supervised bank... heating or air conditioning must be done in accordance with the requirements of 7 CFR part 1924, subpart A. ... 7 Agriculture 15 2011-01-01 2011-01-01 false Reserve account. 3560.306 Section...

  7. 17 CFR 41.48 - Undermargined accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....44(a)(1) of this subpart, § 220.4(d) of Regulation T (12 CFR 220.4(d)) respecting liquidation of... PRODUCTS Customer Accounts and Margin Requirements § 41.48 Undermargined accounts. (a) Failure to satisfy margin call. If any margin call required by this Regulation (Subpart E, §§ 41.42 through 41.49) is...

  8. [Medical accountability: current elements].

    PubMed

    Bergoignan-Esper, Claudine

    2014-01-01

    In 2002, a new law significantly modified the legal treatment of medical accidents in France, encouraging dialogue and conciliation rather than litigation. Specific structures were created to settle disputes without recourse to the judiciary system. A mechanismfor national solidarity was also created in order to indemnfy some victims. More than ten years later the number of court cases has diminished but vigilance is still required, notably because of the increasingly large sums awarded to victims of medical accidents. PMID:26753401

  9. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

    Moral (rather than "corporate") accountability in education is essential; so is a human-centered leadership approach. Findings from an Australian study that investigated elementary principals' responsiveness to teachers' learning show how these leaders exercised their moral, professional, and contractual accountability to support a caring,…

  10. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

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

  11. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    To make the education system more open and accountable, Alberta (Canada) designated in 1994 the formation of an MLA (Member of Legislative Assembly) implementation team for educational accountability. The MLA team is consulting with Albertans about which results should be included in school reports, which measures should be used to report…

  12. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  13. 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…

  14. 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…

  15. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

    Asserts that art is not an impractical "break" from serious learning but rather an essential part of that learning, focusing on the art classroom's traditional status as a refuge, the importance of accountability in art education, and benefits for classroom teachers. The paper explains that accountability does not mean the end of the art classroom…

  16. 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…

  17. 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…

  18. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    This assessment guide, developed by the Model Accounting Project at Aloha High School in the Beaverton, Oregon, school district, contains criteria statements that reflect factors deemed essential for quality instruction and overall effectiveness of the accounting program. The guide can be used by an instructor as a self-assessment instrument or by…

  19. 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…

  20. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

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

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

    This article describes one of the products of accountability in schools--floods of forms and paper work. It centers on the situation in California districts which have the most comprehensive accountability law, questioning whether the quest for this objective is a distraction from teaching. (JA)

  6. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

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

  7. 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…

  8. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

    Although the verbal operants that comprise Skinner's account of verbal behavior provide a seemingly complete description of the behavior of the speaker with respect to what is ordinarily called the expression of meanings, it may be shown that the account is intrinsically deficient in describing the receptive behavior of listeners with regard to…

  9. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  10. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  11. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  12. Rationing Education in an Era of Accountability

    ERIC Educational Resources Information Center

    Booher-Jennings, Jennifer

    2006-01-01

    Test-based accountability systems aim to direct the behavior of educators toward the improvement of student achievement. The No Child Left Behind (NCLB) Act codified accountability as the national educational blueprint, requiring schools to increase test scores incrementally so that all students are proficient in reading and math by 2014. Yet,…

  13. 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...

  14. 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...

  15. 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...

  16. ABACC`s nuclear material accountancy

    SciTech Connect

    Nicolas, R.O.

    1995-12-31

    This article is a review of the history and policies of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC). The discussion leads up to a description of the database (presently utilizing Fox Pro) developed for materials accountability, with its broad requirements listed.

  17. 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…

  18. 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. PMID:26630820

  19. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

    Schools need more incentives to begin to produce more "thoughtfulness." As it is now they respond by "getting by" because they are only held accountable for minimal levels of achievement. Policymakers need to develop a different system of acccountability. (MD)

  20. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  1. 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)

  2. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  3. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

    Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)

  4. A Proposal for the Integration of Accounting into Economics' Curricula

    ERIC Educational Resources Information Center

    Bedingfield, James P.; Holmberg, Stevan R.

    1976-01-01

    This article reviews the current status of accounting requirements in economic programs, highlights the primary areas in which economic analysis is dependent upon accounting, and offers a proposal for integrating accounting into economics curricula. (Author/RM)

  5. 15 CFR 400.46 - Accounts, records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  7. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  8. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  9. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  10. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  11. Integrated Facilities Management and Fixed Asset Accounting.

    ERIC Educational Resources Information Center

    Golz, W. C., Jr.

    1984-01-01

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

  12. 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…

  13. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  14. Incorporating Calculators into the Accounting Curriculum. Accounting I.

    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 Curriculum. The guide contains four 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 course…

  15. 26 CFR 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... referred to in paragraphs (e) and (f) of this section, establishes to the satisfaction of the Commissioner... satisfaction of the district director) reasonable cause existed for failure to furnish such information. (ii) A... on behalf of customers; in any event, however, deposits in accounts between a controlled...

  16. 29 CFR 2550.404a-5 - Fiduciary requirements for disclosure in participant-directed individual account plans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... each designated investment alternative which constitute plan assets within the meaning of 29 CFR 2510.3... of 60 days after such applicability date or 60 days after the effective date of 29 CFR 2550.408b-2(c... expenses can substantially reduce the growth of a participant's or beneficiary's retirement account...

  17. 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

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

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

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

  19. Accountable Care Organizations and Otolaryngology

    PubMed Central

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  20. 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. PMID:17411809

  1. Counselor Accountability Through Advisory Groups

    ERIC Educational Resources Information Center

    Johnson, Josephine; O'Brien, Charles R.

    1975-01-01

    Citizens' committees and advisory groups are one means of addressing the issue of accountability. This article suggests that such groups offer real potential to counselors for increasing their visibility, gaining substantive feedback and developing program improvement. Practical hints are included for the formation and operation of a Counseling…

  2. 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…

  3. 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.…

  4. 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…

  5. 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)

  6. 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…

  7. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  8. 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)

  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. 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…

  11. 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…

  12. Accountability, Diagnostics, and Information Technology

    ERIC Educational Resources Information Center

    Doyle, Denis P.

    2004-01-01

    This article argues that while accountability is the watchword of overseers, too often it is the bane of the overseen. At its best, it reflects a prudent concern for good stewardship and responsible management of necessarily scarce resources; at its worst, it becomes a form of mindless hector-ing, in which careful oversight gives way to invective…

  13. Accounting for What Youngsters Learn.

    ERIC Educational Resources Information Center

    Bell, Terrel H.

    In this speech, the author discusses the use of the management by objectives (MBO) approach as a means for accomplishing accountability. He traces the steps to be taken by participants -- from superintendent to school staff -- in implementing an MBO program. (JF)

  14. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

    Describes the plight of two risk-taking principals who drastically improved their schools' academic performance, only to be defeated by bureaucratic regulations and business-as-usual attitudes. Allowing schools greater flexibility in exchange for increased accountability will free talented teachers and principals to restructure schools and solve…

  15. Holding Schools Accountable for Equity.

    ERIC Educational Resources Information Center

    Olsen, Laurie

    2001-01-01

    Good reforms can have harmful results if equity effects are ignored. As California implements its accountability system, certain questions must be addressed concerning the system's data use, measurement features (consistency, meaningfulness, achievement growth, achievement gaps among groups), instructional improvement focus, incentives for…

  16. NCEO Framework for Educational Accountability.

    ERIC Educational Resources Information Center

    Ysseldyke, Jim; Krentz, Jane; Elliott, Judy; Thurlow, Martha; Erickson, Ronald; Moore, Michael

    This report describes how the National Center on Educational Outcomes (NCEO) Framework for Educational Accountability, which specifies outcomes and indicators for six developmental levels (ages three and six, grades four, eight, and twelve, and post-school), can be used to implement parts of the National Association of State Directors of Special…

  17. 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…

  18. 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;…

  19. Program Accountability: "The State Audit".

    ERIC Educational Resources Information Center

    Charles, Richard F.

    Guidelines, based on the California Education Code and the California Community College Student Attendance Accounting Manual, are presented as an aid to program-level administrators and staff preparing for a state audit of program attendance records. After introductory material examining the role of average daily attendance (ADA) and weekly…

  20. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  1. 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.

  2. 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…

  3. 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)

  4. Avoiding "Profscam": For Accounting Educators.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.

    In partial response to a recent best-seller decrying the so-called "ProfScam" scenario whereby professors downgrade undergraduate teaching in favor of often irrelevant research, the paper offers guidance to accounting faculty seeking to undertake meaningful publishable research. Recommendations are given for four stages in the research process:…

  5. 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…

  6. From Transactional to Transformational Accounting.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  7. 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…

  8. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  9. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

    Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

  10. Incivility in the Accounting Classroom

    ERIC Educational Resources Information Center

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  11. Increasing accountability to drive improvement.

    PubMed

    Abbott, John G

    2012-01-01

    Governments need to be more strategic in their approach to healthcare and ensure greater accountability for the performance of their health systems. They can start by agreeing on a pan-Canadian vision for the health of Canadians and the services to be provided, accompanied by explicit policy goals, evidence-based performance targets, and more transparent public reporting. PMID:23387134

  12. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

    It must have seemed simple to the framers of No Child Left Behind. For years, they had poured more and more money into federal programs for schools, yet reading performance had not improved. It appeared that the money had gone down a rat hole, and Congress was ready to hold schools accountable. It was time to get tough. Unfortunately, the…

  13. 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…

  14. 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. PMID:10145096

  15. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

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

  16. Accounting for the costs of quality.

    PubMed

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above. PMID:10145679

  17. Educational Accountability and Evaluation. PREP-35.

    ERIC Educational Resources Information Center

    Krystal, Sheila; Henrie, Samuel

    Educational accountability is treated as a philosophy and as a means of introducing system into an educational enterprise. The philosophy of accountability is discussed as to the demand for accountability, the possibility of using accountability as a political tool, the promise made by accountability and whether the promise can be kept, difficult…

  18. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  19. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  20. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  1. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of...

  2. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  3. 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,…

  4. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  5. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  6. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  7. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  8. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  9. 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...

  10. 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…

  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

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

  12. 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. PMID:1541991

  13. Material control and accountability alternatives

    SciTech Connect

    1991-08-12

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force.

  14. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

    Khipu are knotted-string devices that were used for bureaucratic recording and communication in the Inka Empire. We recently undertook a computer analysis of 21 khipu from the Inka administrative center of Puruchuco, on the central coast of Peru. Results indicate that this khipu archive exemplifies the way in which census and tribute data were synthesized, manipulated, and transferred between different accounting levels in the Inka administrative system. PMID:16099983

  15. 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.

  16. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  17. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  18. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  19. Home and Community Care Sector Accountability

    PubMed Central

    Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa B.; Lum, Janet

    2014-01-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389

  20. Home and community care sector accountability.

    PubMed

    Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389

  1. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Program Accounting and Regulatory Analysis. 1700.32... Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and administers applicable regulations, RUS policy, and accounting requirements. The staffs assist the...

  2. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Program Accounting and Regulatory Analysis. 1700.32... Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and administers applicable regulations, RUS policy, and accounting requirements. The staffs assist the...

  3. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Program Accounting and Regulatory Analysis. 1700.32... Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and administers applicable regulations, RUS policy, and accounting requirements. The staffs assist the...

  4. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Program Accounting and Regulatory Analysis. 1700.32... Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and administers applicable regulations, RUS policy, and accounting requirements. The staffs assist the...

  5. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... years or the life of the record, whichever is longer, after the disclosure for which the accounting is... person or agency if an accounting of the disclosure was made. (See 5 U.S.C. 552(c).) (b) Accounting... accounting is required for disclosure of records: (1) To those officers and employees of the Department...

  6. 8 CFR 103.30 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30...

  7. 7 CFR 3550.109 - Escrow account (loans only).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Escrow account (loans only). 3550.109 Section 3550... 306C Water and Waste Disposal Grants § 3550.109 Escrow account (loans only). RHS may require that borrowers deposit into an escrow account amounts necessary to ensure that the account will...

  8. 7 CFR 3550.109 - Escrow account (loans only).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Escrow account (loans only). 3550.109 Section 3550... 306C Water and Waste Disposal Grants § 3550.109 Escrow account (loans only). RHS may require that borrowers deposit into an escrow account amounts necessary to ensure that the account will...

  9. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail...

  10. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail...

  11. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail...

  12. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail...

  13. 18 CFR 33.5 - Proposed accounting entries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail...

  14. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  15. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Chart of accounts. 232.3 Section 232.3 Shipping MARITIME... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for...

  16. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Chart of accounts. 232.3 Section 232.3 Shipping MARITIME... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for...

  17. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Chart of accounts. 232.3 Section 232.3 Shipping MARITIME... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for...

  18. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Chart of accounts. 232.3 Section 232.3 Shipping MARITIME... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for...

  19. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Chart of accounts. 232.3 Section 232.3 Shipping MARITIME... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for...

  20. Higher Education Accountability Report: 2009-10

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2011

    2011-01-01

    This is the third Accountability Report published by the Higher Education Coordinating Board (HECB). This report fulfills the biennial requirement that the HECB inform the higher education and fiscal committees of the legislature of the system's progress toward goals. This report also fulfills an additional legislative requirement that calls…

  1. 17 CFR 242.406 - Undermargined accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Customer Margin Requirements for Security Futures § 242.406 Undermargined accounts. (a) Failure to satisfy margin call. If any... Regulation (§§ 242.400 through 242.406), section 220.4(d) of Regulation T (12 CFR 220.4(d))...

  2. Florida and Tennessee: Accountability in Civic Education

    ERIC Educational Resources Information Center

    Delander, Brady

    2014-01-01

    While most states require testing in social studies or civic education, two states attach consequences for students and schools based on required statewide civics exams. Lawmakers in Florida, in 2010, and in Tennessee, in 2012, approved legislation that holds students accountable for their civics knowledge. Students are taking the tests for the…

  3. 7 CFR 3560.306 - Reserve account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reserve account is subject to the requirements of 7 CFR part 1902, subpart A regarding supervised bank... heating or air conditioning must be done in accordance with the requirements of 7 CFR part 1924, subpart A. ... of the housing project and in the best interest of the Federal Government. (l) Procurement....

  4. 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. PMID:21634266

  5. 17 CFR 242.406 - Undermargined accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Regulation (§§ 242.400 through 242.406), section 220.4(d) of Regulation T (12 CFR 220.4(d)) respecting...) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Customer Margin Requirements for Security Futures § 242.406 Undermargined accounts. (a) Failure to satisfy margin call. If...

  6. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    ERIC Educational Resources Information Center

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  7. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  8. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  9. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  10. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  11. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

  12. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  13. Achieving interoperability for accountable care.

    PubMed

    Bordenick, Jennifer Covich; Okubo, Tracy H; Kontur, Alex; Siddiqui, Nadeen

    2015-02-01

    Based on findings of a recent survey, accountable care organizations should keep eight points in mind as they seek to establish interoperability among their provider constituents: Create a shared governance structure to make IT decisions. Conduct a readiness assessment and gap analysis. Reconfigure the technology infrastructure and processes to support new value-based care delivery protocols. Consider targeting programs around high-risk groups. Develop real-time data-sharing systems. Ensure privacy and security policies and procedures are in place. Assess and address workforce issues expeditiously. Participate in broader interoperability efforts. PMID:26665540

  14. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

    Thigpen, William; Hacker, Thomas J.; McGinnis, Laura F.; Athey, Brian D.

    2001-01-01

    By the late 1990s, the Internet was adequately equipped to move vast amounts of data between HPC (High Performance Computing) systems, and efforts were initiated to link together the national infrastructure of high performance computational and data storage resources together into a general computational utility 'grid', analogous to the national electrical power grid infrastructure. The purpose of the Computational grid is to provide dependable, consistent, pervasive, and inexpensive access to computational resources for the computing community in the form of a computing utility. This paper presents a fully distributed view of Grid usage accounting and a methodology for allocating Grid computational resources for use on a Grid computing system.

  15. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 1 2011-04-01 2011-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  16. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 1 2014-04-01 2014-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  17. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 1 2012-04-01 2012-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  18. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 1 2013-04-01 2013-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  19. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders. PMID:23074869

  20. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  1. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  2. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  3. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  4. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  5. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  6. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  7. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  8. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  9. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  10. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  11. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  12. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  13. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Accounts. 1253.10 Section 1253.10 Transportation... TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS RATE-MAKING ORGANIZATION; RECORDS AND REPORTS § 1253.10 Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject...

  14. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  15. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  16. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Correspondent account. 561.306 Section... Definitions § 561.306 Correspondent account. For purposes of this part, the term correspondent account means an account established by a U.S. financial institution for a foreign financial institution to...

  17. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Clearing accounts. 1773.42 Section 1773.42... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts... allocation between expense and capital accounts....

  18. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  19. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  20. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...