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.

Patient accounting systems: needs and capabilities.

PubMed

Kennedy, O G; Collignon, S

1987-09-01

In the first article of this series, it was stated that most finance executives are not very satisfied with the performance of their current patient accounting systems. What steps can a patient accounting system planner take to help ensure the system selected will garner high ratings from managers and users? Two primarily steps need to be taken. First, the planner needs to perform a thorough evaluation of both near- and long-term patient accounting requirements. He should determine which features and functions are most critical and ensure they are incorporated as selection criteria. The planner should also incorporate institutional planning into that process, such as planned expansion of facilities or services, to ensure that the system selected has the growth potential, interfacing capabilities, and flexibility to respond to the changing environment. Then, once system needs are fully charted, the planner should educate himself about the range of patient accounting system solutions available. The data show that most financial managers lack knowledge about most of the major patient accounting system vendors in the marketplace. Once vendors that offer systems that seemingly could meet needs are identified, the wise system planner will also want to obtain information from users about those vendors, to determine whether the systems perform as described and whether the vendor has been responsive to the needs of its customers. This step is a particularly important part of the planning process, because the data also show that users of some systems are significantly more satisfied than users of other patient accounting systems.

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that the...

47 CFR 69.409 - Corporate operations expenses (included in Account 6720).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Corporate operations expenses (included in Account 6720). 69.409 Section 69.409 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED... the interexchange category, the billing and collection category and all access elements in accordance...

Implementation status of accrual accounting system in health sector.

PubMed

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2014-07-29

Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

PubMed Central

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

2016-01-01

Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

PubMed

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

2016-01-01

Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

Implementation Status of Accrual Accounting System in Health Sector

PubMed Central

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

Applied Nuclear Accountability Systems: A Case Study in the System Architecture and Development of NuMAC

DOE Office of Scientific and Technical Information (OSTI.GOV)

Campbell, Andrea Beth

2004-07-01

This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)

Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.

DTIC Science & Technology

1985-12-01

RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David

An Internet-Based Accounting Information Systems Project

ERIC Educational Resources Information Center

Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

Innovations in an Accounting Information Systems Course.

ERIC Educational Resources Information Center

Shaoul, Jean

A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

Integrating Systems into Accounting Instruction.

ERIC Educational Resources Information Center

Heatherington, Ralph

1980-01-01

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

Nurses' rights of medication administration: Including authority with accountability and responsibility.

PubMed

Jones, Jackie H; Treiber, Linda A

2018-04-23

Medication errors continue to occur too frequently in the United States. Although the five rights of medication administration have expanded to include several others, evidence that the number of errors has decreased is missing. This study suggests that medication rights for nurses as they administer medications are needed. The historical marginalization of the voice of nurses has been perpetuated with detrimental impacts to nurses and patients. In recent years, a focus on the creation of a just culture, with a balance of accountability and responsibility, has sought to bring a fairer and safer construct to the healthcare environment. This paper proposes that in order for a truly just culture to exist, the balance must also include nurses' authority. Only when a triumvirate of responsibility, accountability, and authority exists can an environment that supports reduced medication errors flourish. Through identification and implementation of Nurses Rights of Medication Administration, nurses' authority to control the administration process is both formalized and legitimized. Further study is needed to identify these rights and how to fully implement them. © 2018 Wiley Periodicals, Inc.

Privacy-Preserving Accountable Accuracy Management Systems (PAAMS)

NASA Astrophysics Data System (ADS)

Thomas, Roshan K.; Sandhu, Ravi; Bertino, Elisa; Arpinar, Budak; Xu, Shouhuai

We argue for the design of “Privacy-preserving Accountable Accuracy Management Systems (PAAMS)”. The designs of such systems recognize from the onset that accuracy, accountability, and privacy management are intertwined. As such, these systems have to dynamically manage the tradeoffs between these (often conflicting) objectives. For example, accuracy in such systems can be improved by providing better accountability links between structured and unstructured information. Further, accuracy may be enhanced if access to private information is allowed in controllable and accountable ways. Our proposed approach involves three key elements. First, a model to link unstructured information such as that found in email, image and document repositories with structured information such as that in traditional databases. Second, a model for accuracy management and entity disambiguation by proactively preventing, detecting and tracing errors in information bases. Third, a model to provide privacy-governed operation as accountability and accuracy are managed.

Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

ERIC Educational Resources Information Center

Hough, Heather

2016-01-01

With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…

Energy accounting and optimization for mobile systems

NASA Astrophysics Data System (ADS)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2014 CFR

2014-07-01

... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2013 CFR

2013-07-01

... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...

Incorporating English Learner Progress into State Accountability Systems

ERIC Educational Resources Information Center

Goldschmidt, Pete; Hakuta, Kenji

2017-01-01

The Every Student Succeeds Act (ESSA) proposes changes in how states include the nation's growing population of English Learners (ELs) into the accountability system. The purpose of this paper is to identify key issues and questions that might be considered and explored by state decision makers in this area. Our primary audience is anyone in a…

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

Inventory information approval system certification and flexible spending account purchases.

PubMed

Shuey, Brandon; Williams, La Vonn A

2010-01-01

There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

PubMed

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

DRG systems in Europe: variations in cost accounting systems among 12 countries.

PubMed

Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

2014-12-01

Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

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.

Detecting impossible changes in infancy: a three-system account

PubMed Central

Wang, Su-hua; Baillargeon, Renée

2012-01-01

Can infants detect that an object has magically disappeared, broken apart or changed color while briefly hidden? Recent research suggests that infants detect some but not other ‘impossible’ changes; and that various contextual manipulations can induce infants to detect changes they would not otherwise detect. We present an account that includes three systems: a physical-reasoning, an object-tracking, and an object-representation system. What impossible changes infants detect depends on what object information is included in the physical-reasoning system; this information becomes subject to a principle of persistence, which states that objects can undergo no spontaneous or uncaused change. What contextual manipulations induce infants to detect impossible changes depends on complex interplays between the physical-reasoning system and the object-tracking and object-representation systems. PMID:18078778

Bell Laboratories Book Acquisition, Accounting and Cataloging System (BELLTIP).

ERIC Educational Resources Information Center

Sipfle, William K.

BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…

17 CFR 256.01-3 - General structure of accounting system.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

Hospital cost accounting: implementing the system successfully.

PubMed

Burik, D; Duvall, T J

1985-05-01

To successfully implement a cost accounting system, certain key steps should be undertaken. These steps include developing and installing software; developing cost center budgets and inter-cost center allocations; developing service item standard costs; generating cost center level and patient level standard cost reports and reconciling these costs to actual costs; generating product line profitability reports and reconciling these reports to the financial statements; and providing ad hoc reporting capabilities. By following these steps, potential problems in the implementation process can be anticipated and avoided.

Changes in Accounting Education Include Increased Use of Writing Tasks.

ERIC Educational Resources Information Center

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

Standards-Based Accountability Systems. Policy Brief.

ERIC Educational Resources Information Center

Stapleman, Jan

This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

User's Satisfaction of Multiple Accounting Record System.

PubMed

Chen, M C; Yu, H C

2016-01-01

The study hospital had developed a multiple account recording system that generates the accounting information of the consumed materials based on daily nursing records. A questionnaire survey was delivered to further investigate the impact of the system. Four concepts of the system were investigated. (1) Supportive and time saving; (2) impact on workflows and job satisfactions; (3) ease of use; and (4) overall satisfactions. The system scored 4.03 out of 5 as the highest for helpfulness for daily practices, 3.98 for decrease the time for recording material consumptions, 3.98 for actually changed the way they work. Users mostly expressed positive attitude towards the system.

Defining Responsibility in Maintaining Financial Accounting Systems.

DTIC Science & Technology

1995-01-01

acquisition and issuance of materials, original cost , location, etc., KAR 2 (Property and Inventory Accounting )." (3:10) The final methodology used in...PROFESSIONAL MILITARY COMPTROLLER SCHOOL IDEA PAPER TITLE DEFINING RESPONSIBILITY IN MAINTAINING FINANCIAL ACCOUNTING SYSTEMS AUTHOR . :.a EFANIE B...or the Department of the Air Force. DIC tiJ.[ In.,,- B . . . .. . PMCS IDEA PAPER TITLE: Defining Responsibility in Maintaining Financial Accounting

Wisconsin Elementary and Secondary School Accounting System Handbook.

ERIC Educational Resources Information Center

Nelson, C. Richard

This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

Accountability in the UK Healthcare System: An Overview

PubMed Central

Peckham, Stephen

2014-01-01

Recent changes in the English National Health Service (NHS) have introduced new complexities into the accountability arrangements for healthcare services. This commentary describes how the new organizational structures have challenged the traditional centralized accountability structures by creating a more dispersed system of governance for local health-care commissioners. It sets the context of discussions about accountability in the UK NHS and then describes the key changes in England following the implementation of the NHS reforms in April 2013. The commentary concludes that while there is increased complexity of accountability within a more decentralized and fragmented healthcare system, the government's goal of achieving increased local autonomy and greater control by general practitioners (GPs) will probably not be realized. In particular, the system will continue to have strongly centralized aspects, with increased regulation and central political responsibility. PMID:25305399

Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

ERIC Educational Resources Information Center

Sielke, Catherine C.

2002-01-01

Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

PubMed

Counte, M A; Glandon, G L

1988-01-01

Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

Redesigning Accountability Systems for Education. CPRE Policy Briefs. RB-38

ERIC Educational Resources Information Center

Fuhrman, Susan H.

2003-01-01

To assist in the redesign of accountability systems, the Consortium for Policy Research in Education (CPRE) and the Center for Research on Evaluation, Student Standards, and Testing (CRESST) sought to assemble knowledge from new research on emerging accountability systems. A book, "Redesigning Accountability Systems for Education," edited by Susan…

Financial Accounting for Local and State School Systems.

ERIC Educational Resources Information Center

Barr, Richard H.

The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...

40 CFR 96.50 - NOX Allowance Tracking System accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and...

40 CFR 96.50 - NOX Allowance Tracking System accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and...

40 CFR 97.50 - NOX Allowance Tracking System accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of compliance...

40 CFR 97.50 - NOX Allowance Tracking System accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of compliance...

Microfluidic System Simulation Including the Electro-Viscous Effect

NASA Technical Reports Server (NTRS)

Rojas, Eileen; Chen, C. P.; Majumdar, Alok

2007-01-01

This paper describes a practical approach using a general purpose lumped-parameter computer program, GFSSP (Generalized Fluid System Simulation Program) for calculating flow distribution in a network of micro-channels including electro-viscous effects due to the existence of electrical double layer (EDL). In this study, an empirical formulation for calculating an effective viscosity of ionic solutions based on dimensional analysis is described to account for surface charge and bulk fluid conductivity, which give rise to electro-viscous effect in microfluidics network. Two dimensional slit micro flow data was used to determine the model coefficients. Geometry effect is then included through a Poiseuille number correlation in GFSSP. The bi-power model was used to calculate flow distribution of isotropically etched straight channel and T-junction microflows involving ionic solutions. Performance of the proposed model is assessed against experimental test data.

Studies and research concerning BNFP: computerized nuclear materials control and accounting system development evaluation report, FY 1978

DOE Office of Scientific and Technical Information (OSTI.GOV)

Crawford, J M; Ehinger, M H; Joseph, C

1978-10-01

Development work on a computerized system for nuclear materials control and accounting in a nuclear fuel reprocessing plant is described and evaluated. Hardware and software were installed and tested to demonstrate key measurement, measurement control, and accounting requirements at accountability input/output points using natural uranium. The demonstration included a remote data acquisition system which interfaces process and special instrumentation to a cenral processing unit.

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

PubMed

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

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. 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. 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. 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.

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

Identifying Employer Needs from Accounting Information Systems Programs

ERIC Educational Resources Information Center

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

2008-01-01

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

7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

Code of Federal Regulations, 2014 CFR

2014-01-01

... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

Code of Federal Regulations, 2012 CFR

2012-01-01

... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

Code of Federal Regulations, 2013 CFR

2013-01-01

... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

Urban mass transportation industry uniform system of accounts and records and reporting system. Volume II. Uniform system of accounts and records.

DOT National Transportation Integrated Search

1977-01-10

The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 2 contains the defin...

14 CFR Sec. 1-4 - System of accounts coding.

Code of Federal Regulations, 2010 CFR

2010-01-01

... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered sequentially, within blocks, designating basic balance sheet classifications. The first two digits of the four...

Overview of DYMCAS, the Y-12 Material Control And Accountability System

DOE Office of Scientific and Technical Information (OSTI.GOV)

Alspaugh, D. H.

2001-07-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of themore » task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration.« less

49 CFR 1242.18 - Communication systems (account XX-19-20).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

49 CFR 1242.79 - Communication systems operations (account XX-55-77).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...

Hospital accounting and information systems: a critical assessment.

PubMed

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

Accounting Information Systems in Healthcare: A Review of the Literature.

PubMed

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

PubMed Central

Erchick, Daniel J.; George, Asha S.; Umeh, Chukwunonso; Wonodi, Chizoba

2017-01-01

Background: Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods: A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results: Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion: Weak accountability presents a significant barrier to performance of the routine immunization system and

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

48 CFR 252.242-7004 - Material Management and Accounting System.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...

Strengthening of accountability systems to create healthy food environments and reduce global obesity.

PubMed

Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger

2015-06-20

To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives. Copyright © 2015 Elsevier Ltd. All rights reserved.

Multiple Measures Accountability Systems: A Perspective from Vermont

ERIC Educational Resources Information Center

Fowler, Amy

2018-01-01

In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2012 CFR

2012-07-01

... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2011 CFR

2011-07-01

... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

Including safety-net providers in integrated delivery systems: issues and options for policymakers.

PubMed

Witgert, Katherine; Hess, Catherine

2012-08-01

Health care reform legislation has spurred efforts to develop integrated health care delivery systems that seek to coordinate the continuum of health services. These systems may be of particular benefit to patients who face barriers to accessing care or have multiple health conditions. But it remains to be seen how safety-net providers, including community health centers and public hospitals--which have long experience in caring for these vulnerable populations--will be included in integrated delivery systems. This issue brief explores key considerations for incorporating safety-net providers into integrated delivery systems and discusses the roles of state and federal agencies in sup­porting and testing models of integrated care delivery. The authors conclude that the most important principles in creating integrated delivery systems for vulnerable populations are: (1) an emphasis on primary care; (2) coordination of all care, including behavioral, social, and public health services; and (3) accountability for population health outcomes.

40 CFR 73.30 - Allowance tracking system accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

40 CFR 73.30 - Allowance tracking system accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

Development of Account Receivable and Payable System for Travel Bureau Company

NASA Astrophysics Data System (ADS)

Karma, I. G. M.; Susanti, J.

2018-01-01

Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

Accounting Systems and the Electronic Office.

ERIC Educational Resources Information Center

Gafney, Leo

1986-01-01

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

14 CFR Section 1 - Introduction to System of Accounts and Reports

Code of Federal Regulations, 2010 CFR

2010-01-01

... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

A proposed ecosystem services classification system to support green accounting

EPA Science Inventory

There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

14 CFR 1-1 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section Sec. 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

77 FR 9969 - Clow Water Systems Company Including On-Site Leased Workers From Carol Harris Stafffing Including...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-21

... Company Including On-Site Leased Workers From Carol Harris Stafffing Including Workers Whose Unemployment... unemployment insurance (UI) tax account under the name McWane, Inc. Accordingly, the Department is amending this certification to include workers of the subject firm whose unemployment insurance (UI) wages are...

SCATS: SRB Cost Accounting and Tracking System handbook

NASA Technical Reports Server (NTRS)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

Computer program for the automated attendance accounting system

NASA Technical Reports Server (NTRS)

Poulson, P.; Rasmusson, C.

1971-01-01

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

Selecting patient accounting systems that stand out from the rest.

PubMed

Kennedy, O G; Collignon, S

1987-06-01

How satisfied is the average finance executive with the performance of his institution's patient accounting system? Not very. What causes this dissatisfaction? A variety of factors: Not enough flexibility, the inability to modify or expand the system, the lack of system interfaces, and inadequate support. These are all leading contributors to the finance executive's dissatisfaction. How much information does he have about the alternative patient accounting system vendors in the marketplace? On average, limited information. Many vendors who offer patient accounting systems have not done enough to disseminate information about their products to hospital decision makers. If the finance executive were more knowledgeable about the alternatives available, would he then be able to select a patient accounting system that fully meets the institution's needs? It would improve the odds. However, merely knowing about the alternatives is only the first step. He must be able to fully evaluate the institution's near and long-term needs to create the best match possible. The finance executive must also accept the possibility that there may not be a single system in the marketplace that can accommodate every perceived need. Only by knowledge of the marketplace will he be in a position to fully evaluate the potential benefits of the available systems.

Understanding Internal Accountability in Nigeria's Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels.

PubMed

Erchick, Daniel J; George, Asha S; Umeh, Chukwunonso; Wonodi, Chizoba

2016-12-10

Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Weak accountability presents a significant barrier to performance of the routine immunization system and high immunization coverage in Nigeria. As one

The use of the transition cost accounting system in health services research

PubMed Central

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-01-01

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148

The use of the transition cost accounting system in health services research.

PubMed

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-08-08

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

Materials accounting system for an IBM PC

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bearse, R.C.; Thomas, R.J.; Henslee, S.P.

1986-01-01

We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built bymore » the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal.« less

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

DTIC Science & Technology

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

Setting of index system of environmental and economic accounting of water

NASA Astrophysics Data System (ADS)

Tan, Yarong

2017-10-01

To realize the quality advancement of integrated water management in China, a scientific and perfect index system of environmental and economic accounting should be built. At present, the water shortage in China becomes increasingly serious, which further highlights the importance of efficient water management and improving the index system of water economic accounting. Based on the internal structure of the new statistical method of environmental and economic accounting, this paper focuses on analyzing and discussing the index system which it should have.

45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure was made. (3) The accounting shall be maintained in accordance with a system of records approved by...) The accounting shall reference any justification or basis upon which any release was made including...

Integrated billing and accounts receivable management system needed to maximize payments and cope with managed care.

PubMed

Sanders, J; Wold, D; Sullivan, T

1999-01-01

The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.

Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

NASA Astrophysics Data System (ADS)

Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

2015-04-01

Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved

14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...

14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...

14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...

14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...

Inadequate Financial Accountability in California's Community College System.

ERIC Educational Resources Information Center

Commission on California State Government Organization and Economy, Sacramento.

In August 1985, the Commission on California State Government Organization and Economy initiated a study of California's community college system to assess the adequacy of financial accountability in the system. Two hearings, interviews, and analyses of extensive data, yielded the following findings: (1) 25% of the community college districts had…

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...

South Carolina Student Accountability System OSIRIS Instruction Manual.

ERIC Educational Resources Information Center

South Carolina State Dept. of Education, Columbia.

This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its...

Are More Stringent NCLB State Accountability Systems Associated with Better Student Outcomes? An Analysis of NAEP Results across States

ERIC Educational Resources Information Center

Wei, Xin

2012-01-01

This study developed a comprehensive measure of the stringency level of NCLB states' accountability systems, including the strength of their annual measurable objectives, confidence intervals, performance indexing, retesting, minimum subgroup size, and the difficulty levels of proficiency standards. This study related accountability stringency in…

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its...

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its...

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its...

Public accountability for health: new standards for health system performance.

PubMed

Lansky, D; Purdy, S

1995-01-01

This article reviews the failure of contemporary quality oversight organizations to respond to the changing health care environment and suggests an overhaul of quality measurement and assurance functions. The authors examine the factors that have limited public accountability for health care, emphasizing the limited agreement that exists on the purpose of American health care, standards for evaluating care, or the appropriate locus of responsibility for quality of care. A five-part quality oversight system is proposed including development of quality measures, promulgation of national standards, validation and accreditation, use of data for purchasing and provider selection, and use of data for quality improvement.

Greenhouse gas accounting and waste management.

PubMed

Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle

2009-11-01

Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.

Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

DTIC Science & Technology

1984-12-01

34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

What Writing Skills Should Accounting Students Be Taught?

ERIC Educational Resources Information Center

Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.

1998-01-01

Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

Code of Federal Regulations, 2010 CFR

2010-04-01

... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

49 CFR 1242.19 - Electric power systems (account XX-19-21).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common...

A materials accounting system for an IBM PC

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bearse, R.C.; Thomas, R.J.; Henslee, S.P.

1986-01-01

The authors have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory West (ANL-WEST). Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user,more » it takes 4-5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory. Initial satisfaction is adequate and software and hardware problems are minimal.« less

Student Engagement in High-Stakes Accountability Systems

ERIC Educational Resources Information Center

Cavendish, Wendy; Márquez, Adrián; Roberts, Mary; Suarez, Kristen; Lima, Wesley

2017-01-01

In a nationwide effort to create standardized performance criteria, there has been an emphasis on testing data as the strict measurement of teacher and student success or failure (Volante & Sonia, 2010). These testing accountability systems, developed under No Child Left Behind (2001), were based on assumptions that high-stakes assessments…

48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

Code of Federal Regulations, 2010 CFR

2010-10-01

... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial condition...

Fund Accounting Is Dead: Let This Complex System Rest in Peace.

ERIC Educational Resources Information Center

Coville, Joanne

1995-01-01

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094 [48 FR...

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

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. Copyright © 2014 Longwoods Publishing.

Developing a cost accounting system for a physician group practice.

PubMed

Mays, J; Gordon, G

1996-10-01

Physicians in group practices must gain a competitive edge to survive in a healthcare environment in which cost efficiency has become critical to success. One tool that can help them is a cost accounting system that yields reliable, detailed data on the costs of delivering care. Such a system not only can enable physicians and group administrators to manage their operations more cost-effectively, but also can help them accurately assess the potential profitability of prospective managed care plans. An otolaryngology practice located in Mississippi provides a model for developing a cost accounting system that can be applied to physician group practices.

Neglecting Democracy in Education Policy: A-F School Report Card Accountability Systems

ERIC Educational Resources Information Center

Murray, Kevin; Howe, Kenneth R.

2017-01-01

Sixteen states have adopted school report card accountability systems that assign A-F letter grades to schools. Other states are now engaged in deliberation about whether they, too, should adopt such systems. This paper examines A-F accountability systems with respect to three kinds of validity. First, it examines whether or not these…

As Easy as ABC: Re-engineering the Cost Accounting System.

ERIC Educational Resources Information Center

Trussel, John M.; Bitner, Larry N.

1996-01-01

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2014 CFR

2014-01-01

... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2012 CFR

2012-01-01

... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2011 CFR

2011-01-01

... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Code of Federal Regulations, 2013 CFR

2013-01-01

... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

Desktop system for accounting, audit, and research in A&E.

PubMed Central

Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

1997-01-01

The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200

49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...

75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-05

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-70,857; TA-W-70,857A; TA-W-70,857B; TA-W-70,857C; TA-W-70,857D] DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including Workers Whose Wages Are Reported to Danzas, Radix and Air Express Plantation, FL; DHL Global Forwarding, A Subsidiary of DP DHL...

14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... the principles embodied in the provisions of this system of accounts and reports; and the application...

A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

ERIC Educational Resources Information Center

Hughes, K. Scott; And Others

This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

Development and Appraisal of Multiple Accounting Record System (Mars).

PubMed

Yu, H C; Chen, M C

2016-01-01

The aim of the system is to achieve simplification of workflow, reduction of recording time, and increase the income for the study hospital. The project team decided to develop a multiple accounting record system that generates the account records based on the nursing records automatically, reduces the time and effort for nurses to review the procedure and provide another note of material consumption. Three configuration files were identified to demonstrate the relationship of treatments and reimbursement items. The workflow was simplified. The nurses averagely reduced 10 minutes of daily recording time, and the reimbursement points have been increased by 7.49%. The project streamlined the workflow and provides the institute a better way in finical management.

Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

ERIC Educational Resources Information Center

Azih, Nonye; Nwagwu, Lazarus

2015-01-01

This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

48 CFR 252.242-7004 - Material management and accounting system.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT... receives a report from the ACO that identifies any deficiencies in its MMAS, the Contractor shall respond...

40 CFR 60.4152 - Responsibilities of Hg authorized account representative.

Code of Federal Regulations, 2011 CFR

2011-07-01

... and Compliance Times for Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60... Allowance Tracking System account, all submissions to the Administrator pertaining to the account, including...

14 CFR 1-3 - General description of system of accounts and reports.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false General description of system of accounts and reports. Sec. 1-3 Section Sec. 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...

Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).

ERIC Educational Resources Information Center

Pennsylvania State Dept. of Education, Harrisburg.

The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

A Job Monitoring and Accounting Tool for the LSF Batch System

NASA Astrophysics Data System (ADS)

Sarkar, Subir; Taneja, Sonia

2011-12-01

This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.

18 CFR 367.3980 - Account 398, Miscellaneous equipment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

An accountability server for health care information systems.

PubMed

Kowalski, S

1994-02-01

The paper starts off by first briefly discussing the necessary ethical, legal and administrative/management controls that are required before the mechanisms of accountability controls can be implemented in automated clinical patient record systems. After these social aspects are discussed the technical aspects of the ALS are outlined. The security concepts of the ECMA framework are reviewed and used to explain the technical design of the ALS. A walk-through of the server in a typical patient record transaction is used to explain the operations of the server. The paper concludes with a general discussion of the usefulness of accountability mechanisms in making security in health care information work in practice.

Reflections on a Seminal Force in International Accounting

ERIC Educational Resources Information Center

Cascini, Karen T.

2007-01-01

Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. Because of the major impact that international accounting has had on countries' internal accounting systems, it is important to…

Accounting for intra-molecular vibrational modes in open quantum system description of molecular systems.

PubMed

Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander

2012-11-28

Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.

Intergovernmental Approaches for Strengthening K-12 Accountability Systems

ERIC Educational Resources Information Center

Armour-Garb, Allison, Ed.

2007-01-01

This volume contains an edited transcript of the Rockefeller Institute's October 29, 2007 symposium (Chicago, IL) entitled "Intergovernmental Approaches to Strengthen K-12 Accountability Systems" as well as a framework paper circulated in preparation for the symposium. The transcript begins with a list of the forty state and federal education…

School Accountability Systems and the Every Student Succeeds Act. Re:VISION

ERIC Educational Resources Information Center

Martin, Mike

2016-01-01

The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

Conceptual and Empirical Differences among Various Value-Added Models for Accountability

ERIC Educational Resources Information Center

Timmermans, Anneke C.; Doolaard, Simone; de Wolf, Inge

2011-01-01

Accountability systems in education generally include indicators of student performance. However, these indicators often differ considerably among the various systems. More and more countries try to include value-added measures, mainly because they do not want to hold schools accountable for differences in their initial intake of students. This…

Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

ERIC Educational Resources Information Center

Lauermann, Fani; Karabenick, Stuart A.

2011-01-01

Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

Improving State Accountability Systems for Postsecondary Vocational Education.

ERIC Educational Resources Information Center

Sheets, Robert G.

This paper makes recommendations for developing the next generation of state accountability systems for postsecondary vocational education (PVE). It focuses on the need to improve the core indicators for PVE; reduce the burden and improve the value of Carl D. Perkins Vocational and Applied Technology Education Amendments of 1998 (Perkins III)…

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Government Accounting

DTIC Science & Technology

1999-06-22

Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

ERIC Educational Resources Information Center

Skudrna, Vincent J.

1982-01-01

Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

ERIC Educational Resources Information Center

Elstad, Eyvind; Turmo, Are

2011-01-01

As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

The Role of Politics and Governance in Educational Accountability Systems

ERIC Educational Resources Information Center

Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

2013-01-01

This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

14 CFR Sec. 1-3 - General description of system of accounts and reports.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...

14 CFR Sec. 1-3 - General description of system of accounts and reports.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...

14 CFR Sec. 1-3 - General description of system of accounts and reports.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...

Configuration of management accounting information system for multi-stage manufacturing

NASA Astrophysics Data System (ADS)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

Code of Federal Regulations, 2011 CFR

2011-01-01

... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal...

The Impact of New Technology on Accounting Education.

ERIC Educational Resources Information Center

Shaoul, Jean

The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

18 CFR 367.1840 - Account 184, Clearing 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 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

18 CFR 367.2320 - Account 232, Accounts payable.

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 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

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…

40 CFR 74.50 - Deducting opt-in source allowances from ATS accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year... any Allowance Tracking System accounts in which they are held, the allowances in an amount specified... any Allowance Tracking System Account other than the account of the source that includes opt-in source...

Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

ERIC Educational Resources Information Center

Tidwell, Sam B.

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-22

... adequate accounting and financial reporting system, including the use of specific internal controls and... the Accounting Procedures and Internal Control Checklist in Appendix VII. Sections G2, G3, and M of... the responsibilities of a recipient to maintain adequate accounting records and internal control...

State Education Data Systems That Increase Learning and Improve Accountability. Policy Issues. Number 16

ERIC Educational Resources Information Center

Palaich, Robert M.; Griffin Good, Dixie; van der Ploeg, Arie

2004-01-01

Driven by growing accountability pressures, states and districts have invested in a variety of computerized systems for data storage, analysis, and reporting. As accountability policies demand access to more transparent and accurate data about every aspect of the education process, developing linkages among historically disparate systems is…

41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

Code of Federal Regulations, 2010 CFR

2010-07-01

... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide standard...

System of environmental and economic accounting for water pollution and the result analysis

NASA Astrophysics Data System (ADS)

Tan, Yarong

2017-10-01

With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.

Including Recently Arrived English Learners in State Accountability Systems: An Empirical Illustration of Models. WCER Working Paper No. 2017-1

ERIC Educational Resources Information Center

Cook, H. Gary; Sahakyan, Narek; Linquanti, Robert

2017-01-01

The authors develop model analyses based on a U.S. Department of Education guide to illustrate procedures a State could use to compare and contrast school-level overall and English Learner accountability determinations for proficiency in reading/language arts under the options allowed by the Every Student Succeeds Act. As a technical reference,…

Development and application of a large scale river system model for National Water Accounting in Australia

NASA Astrophysics Data System (ADS)

Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

2017-04-01

Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-27

... NUCLEAR REGULATORY COMMISSION [NRC-2012-0109] Special Nuclear Material Control and Accounting... Guide (RG) 5.29, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants... material control and accounting. This guide applies to all nuclear power plants. ADDRESSES: Please refer to...

How Principals and Teachers Respond to States' Accountability Systems

ERIC Educational Resources Information Center

Lee, Hyemi

2013-01-01

Since the 1990s, many states have started implementing standards-based reforms and developed their own accountability systems. Each state established academic content and performance standards, implemented test for all the students in grades 3 through 8 annually, and set up annual measurable objectives in reading and mathematics for districts,…

The role of employee flexible spending accounts in health care financing.

PubMed

Schweitzer, M; Asch, D A

1996-08-01

Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

"Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling

ERIC Educational Resources Information Center

Lingard, Bob; Sellar, Sam

2013-01-01

This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case study,…

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.

Accounting for Systems Analysts in the 21st Century

ERIC Educational Resources Information Center

Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.

2010-01-01

Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…

Dynamic model of a micro-tubular solid oxide fuel cell stack including an integrated cooling system

NASA Astrophysics Data System (ADS)

Hering, Martin; Brouwer, Jacob; Winkler, Wolfgang

2017-02-01

A novel dynamic micro-tubular solid oxide fuel cell (MT-SOFC) and stack model including an integrated cooling system is developed using a quasi three-dimensional, spatially resolved, transient thermodynamic, physical and electrochemical model that accounts for the complex geometrical relations between the cells and cooling-tubes. The modeling approach includes a simplified tubular geometry and stack design including an integrated cooling structure, detailed pressure drop and gas property calculations, the electrical and physical constraints of the stack design that determine the current, as well as control strategies for the temperature. Moreover, an advanced heat transfer balance with detailed radiative heat transfer between the cells and the integrated cooling-tubes, convective heat transfer between the gas flows and the surrounding structures and conductive heat transfer between the solid structures inside of the stack, is included. The detailed model can be used as a design basis for the novel MT-SOFC stack assembly including an integrated cooling system, as well as for the development of a dynamic system control strategy. The evaluated best-case design achieves very high electrical efficiency between around 75 and 55% in the entire power density range between 50 and 550 mW /cm2 due to the novel stack design comprising an integrated cooling structure.

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…

Adapting Accountability Systems to the Limitations of Educational Measurement

ERIC Educational Resources Information Center

Kane, Michael

2015-01-01

Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

Isolators Including Main Spring Linear Guide Systems

NASA Technical Reports Server (NTRS)

Goold, Ryan (Inventor); Buchele, Paul (Inventor); Hindle, Timothy (Inventor); Ruebsamen, Dale Thomas (Inventor)

2017-01-01

Embodiments of isolators, such as three parameter isolators, including a main spring linear guide system are provided. In one embodiment, the isolator includes first and second opposing end portions, a main spring mechanically coupled between the first and second end portions, and a linear guide system extending from the first end portion, across the main spring, and toward the second end portion. The linear guide system expands and contracts in conjunction with deflection of the main spring along the working axis, while restricting displacement and rotation of the main spring along first and second axes orthogonal to the working axis.

18 CFR 367.1070 - Account 107, Construction work in progress.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... research, development, and demonstration projects for construction of facilities are to be included in a...

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

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 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

No Child Left Behind: Who Is Included in New Federal Accountability Requirements?

ERIC Educational Resources Information Center

Wenning, Richard J.; Herdman, Paul A.; Smith, Nelson

This paper reviews how the No Child Left Behind Act of 2001 (NCLB) will operate regarding different groups of students and schools, examining factors that could delay or dilute its guarantee of educational accountability for the academic achievement of all children. It discusses such issues as: what kinds of tests must be used and when, who must…

Alternatives to Accountability: Stool Pigeon Versus Servant and Soulmate.

ERIC Educational Resources Information Center

O'Reilly, Robert P.; Gorth, William P.

The visible claims of the current accountability movement are examined critically, and an alternative philosophy and a developing system are offered. Areas examined include the psychological implications of accountability philosophies for teaching staff, certain educational measurement problems, and the availability or adequacy of operating…

Reduced Toxicity Fuel Satellite Propulsion System Including Plasmatron

NASA Technical Reports Server (NTRS)

Schneider, Steven J. (Inventor)

2003-01-01

A reduced toxicity fuel satellite propulsion system including a reduced toxicity propellant supply for consumption in an axial class thruster and an ACS class thruster. The system includes suitable valves and conduits for supplying the reduced toxicity propellant to the ACS decomposing element of an ACS thruster. The ACS decomposing element is operative to decompose the reduced toxicity propellant into hot propulsive gases. In addition the system includes suitable valves and conduits for supplying the reduced toxicity propellant to an axial decomposing element of the axial thruster. The axial decomposing element is operative to decompose the reduced toxicity propellant into hot gases. The system further includes suitable valves and conduits for supplying a second propellant to a combustion chamber of the axial thruster. whereby the hot gases and the second propellant auto-ignite and begin the combustion process for producing thrust.

Compendium of Budget Accounts. Fiscal Year 1998.

DTIC Science & Technology

1997-04-01

18,1995). 5The function and subfunction classification system is a way of grouping budgetary resources according to the national need addressed. The...account title. For example, the National Institutes of Health account title within the Department of Health and Human Services includes 24 separate budget... National Aeronautics and Space Administration 94 Office of Personnel Manageme:nt 95 Small Business Administration 96 Social Security Administration 97

Hybrid powertrain system including smooth shifting automated transmission

DOEpatents

Beaty, Kevin D.; Nellums, Richard A.

2006-10-24

A powertrain system is provided that includes a prime mover and a change-gear transmission having an input, at least two gear ratios, and an output. The powertrain system also includes a power shunt configured to route power applied to the transmission by one of the input and the output to the other one of the input and the output. A transmission system and a method for facilitating shifting of a transmission system are also provided.

Provincial health accounts in Kerman, Iran: an evidence of a "mixed" healthcare financing system.

PubMed

Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina

2014-02-01

Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General's office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-02

... elements of an adequate accounting and financial reporting system, including the use of specific internal... checklist of accounting procedures and internal controls. The proposed revisions update the checklist to... accounting procedures and internal controls to reflect current best practices; (7) updated and new references...

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…

GRACC: New generation of the OSG accounting

DOE Office of Scientific and Technical Information (OSTI.GOV)

Retzke, K.; Weitzel, D.; Bhat, S.

2016-10-14

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less

GRACC: New generation of the OSG accounting

NASA Astrophysics Data System (ADS)

Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

2017-10-01

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting shall be made, in accordance with paragraph (e) of this section, of any disclosure under paragraph (a) of this section of a record that is not a disclosure under § 21.70. (e) Where an accounting is... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain the...

Measure for Measure: How Proficiency-Based Accountability Systems Affect Inequality in Academic Achievement

ERIC Educational Resources Information Center

Jennings, Jennifer; Sohn, Heeju

2014-01-01

How do proficiency-based accountability systems affect inequality in academic achievement? This article reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face accountability…

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.…

An Observational Assessment of Accountability Systems for Our "Handicapped" Students and Their Impact on Educators.

ERIC Educational Resources Information Center

Kunzweiler, Charles

1981-01-01

Present systems of accountability, which require excessive paperwork and force teachers into the "Directive Teaching Model," cause special education teachers to be accountable to the system rather than to self-actualization needs of students. Special education teachers must have the freedom and training to create "unique"…

Pharmacy component of a hospital end-product cost-accounting system.

PubMed

Smith, J E; Sheaffer, S L; Meyer, G E; Giorgilli, F

1988-04-01

Determination of pharmacy department standard costs for providing drug products to patients at Thomas Jefferson University Hospital in Philadelphia is described. The hospital is implementing a cost-accounting system (CAS) that uses software developed at the New England Medical Center, Boston. The pharmacy identified nine categories of intermediate products on the basis of labor consumption. Standard labor times for each product category are based on measurement or estimation of time for each task in the preparation and distribution of a dose. Variable-labor standard time was determined by adjusting the cumulative time for the tasks to account for nonproductive time and nonroutine activities, and a variable-labor standard cost for each category was calculated. The standard cost per dose included the costs of labor and supplies (variable and fixed) and equipment; this standard cost plus the acquisition cost of a drug line item is the total intermediate product cost. Because the CAS is based on the hospital's patient charges, clinical pharmacy services are excluded. Intermediate products that substantially affect end-product costs (costs per patient case) will be identified for inclusion in CAS reports. The CAS will give a more accurate picture of resource consumption, enabling managers to focus their efforts to improve efficiency and productivity and reduce supply use; it could also improve the accuracy of the budgeting process. The CAS will support hospital administration decisions about marketing end products and department managers' decisions about controlling intermediate-product costs.

40 CFR 97.357 - Closing of general accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season... include a correctly submitted allowance transfer under §§ 97.360 and 97.361 for any CAIR NOX Ozone Season allowances in the account to one or more other CAIR NOX Ozone Season Allowance Tracking System accounts. (b...

41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

Code of Federal Regulations, 2010 CFR

2010-07-01

... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY... must we capture in our travel advance accounting system? You must capture the following data: (a) The...

18 CFR 367.4040 - Account 404, Amortization of limited-term property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

Health care delivery system reform: accountable care organizations.

PubMed

Dove, James T; Weaver, W Douglas; Lewin, Jack

2009-09-08

Health care reform is moving forward at a frantic pace. There have been 3 documents released from the Senate Finance Committee and proposed legislation from the Senate HELP Committee and the House of Representatives Tri-Committee on Health Reform. The push for legislative action has not been sidetracked by the economic conditions. Integrated health care delivery is the current favored approach to aligning resource use and cost. Accountable care organizations (ACOs), a concept included in health care reform legislation before both the House and Senate, propose to translate the efficiencies and lessons learned from large integrated systems and apply them to nonintegrated practices. The ACO design could be real or virtual integration of local delivery providers. This new structure is complicated, and clinicians, patients, and payers should have input regarding the design and function of it. Because most of health care is delivered in the ambulatory setting, it remains to be determined whether the ACOs are best developed in parallel among physician practices and hospitals or as partnerships between hospitals and physicians. Many are concerned that hospital-led ACOs will force physician employment by hospitals with possible unintended negative consequences for physicians, hospitals, and patients. Patients, physicians, other providers, and payers are in a better position to guide the redesign of the health care delivery system than government agencies, policy organizations, or elected officials, no matter how well intended. We strongly believe-and ACC has proclaimed-that change in health care delivery must be accomplished with patients and physicians at the table.

Continuities and Discontinuities in Accounting Systems: 1998 Survey of ASBO International Membership in North America.

ERIC Educational Resources Information Center

Henstock, Thomas F.

1999-01-01

Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

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

ERIC Educational Resources Information Center

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

2012-01-01

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

Composite armor, armor system and vehicle including armor system

DOEpatents

Chu, Henry S.; Jones, Warren F.; Lacy, Jeffrey M.; Thinnes, Gary L.

2013-01-01

Composite armor panels are disclosed. Each panel comprises a plurality of functional layers comprising at least an outermost layer, an intermediate layer and a base layer. An armor system incorporating armor panels is also disclosed. Armor panels are mounted on carriages movably secured to adjacent rails of a rail system. Each panel may be moved on its associated rail and into partially overlapping relationship with another panel on an adjacent rail for protection against incoming ordnance from various directions. The rail system may be configured as at least a part of a ring, and be disposed about a hatch on a vehicle. Vehicles including an armor system are also disclosed.

[Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

PubMed

Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

2009-12-20

By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Cost Accounting and Accountability: One Approach.

ERIC Educational Resources Information Center

Gingold, William

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes; (c...

Optical panel system including stackable waveguides

DOE Office of Scientific and Technical Information (OSTI.GOV)

DeSanto, Leonard; Veligdan, James T.

An optical panel system including stackable waveguides is provided. The optical panel system displays a projected light image and comprises a plurality of planar optical waveguides in a stacked state. The optical panel system further comprises a support system that aligns and supports the waveguides in the stacked state. In one embodiment, the support system comprises at least one rod, wherein each waveguide contains at least one hole, and wherein each rod is positioned through a corresponding hole in each waveguide. In another embodiment, the support system comprises at least two opposing edge structures having the waveguides positioned therebetween, whereinmore » each opposing edge structure contains a mating surface, wherein opposite edges of each waveguide contain mating surfaces which are complementary to the mating surfaces of the opposing edge structures, and wherein each mating surface of the opposing edge structures engages a corresponding complementary mating surface of the opposite edges of each waveguide.« less

Optical panel system including stackable waveguides

DOEpatents

DeSanto, Leonard; Veligdan, James T.

2007-03-06

An optical panel system including stackable waveguides is provided. The optical panel system displays a projected light image and comprises a plurality of planar optical waveguides in a stacked state. The optical panel system further comprises a support system that aligns and supports the waveguides in the stacked state. In one embodiment, the support system comprises at least one rod, wherein each waveguide contains at least one hole, and wherein each rod is positioned through a corresponding hole in each waveguide. In another embodiment, the support system comprises at least two opposing edge structures having the waveguides positioned therebetween, wherein each opposing edge structure contains a mating surface, wherein opposite edges of each waveguide contain mating surfaces which are complementary to the mating surfaces of the opposing edge structures, and wherein each mating surface of the opposing edge structures engages a corresponding complementary mating surface of the opposite edges of each waveguide.

Accountability in the ontario cancer services system: a qualitative study of system leaders' perspectives.

PubMed

Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn

2014-09-01

Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. Copyright © 2014 Longwoods Publishing.

Automating Base Fuels Accounting.

DTIC Science & Technology

1986-03-01

base fuels accounting system as a means to decrease operating cost and increase capability. Author reviews the present accounting system, then proposes...g .:..: . . ; ,N :’- .’ :+-" : :*- . ’++ : :,:- :1:.-’ ."-..: :.:.:’’ AIR WAR COLLEGE No. AU-AWC86-0 9 0 00a AUTOMATING BASE FUELS ACCOUNTING ... ACCOUNTING by Victor E. Hardin Lieutenant Colonel, USAF A RESEARCH REPORT SUBMITTED TO THE FACULTY IN FULFILLMENT OF THE RESEARCH REQUI REMENT

Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

ERIC Educational Resources Information Center

Sobe, Noah W.; Boven, David T.

2014-01-01

Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

Recommendations on the choice of gas analysis equipment for systems of continuous monitoring and accounting of emissions from thermal power plants

NASA Astrophysics Data System (ADS)

Kondrat'eva, O. E.; Roslyakov, P. V.; Burdyukov, D. A.; Khudolei, O. D.; Loktionov, O. A.

2017-10-01

According to Federal Law no. 219-FZ, dated July 21, 2014, all enterprises that have a significant negative impact on the environment shall continuously monitor and account emissions of harmful substances into the atmospheric air. The choice of measuring equipment that is included in continuous emission monitoring and accounting systems (CEM&ASs) is a complex technical problem; in particular, its solution requires a comparative analysis of gas analysis systems; each of these systems has its advantages and disadvantages. In addition, the choice of gas analysis systems for CEM&ASs should be maximally objective and not depend on preferences of separate experts and specialists. The technique of choosing gas analysis equipment that was developed in previous years at Moscow Power Engineering Institute (MPEI) has been analyzed and the applicability of the mathematical tool of a multiple criteria analysis to choose measuring equipment for the continuous emission monitoring and accounting system have been estimated. New approaches to the optimal choice of gas analysis equipment for systems of the continuous monitoring and accounting of harmful emissions from thermal power plants have been proposed, new criteria of evaluation of gas analysis systems have been introduced, and weight coefficients have been determined for these criteria. The results of this study served as a basis for the Preliminary National Standard of the Russian Federation "Best Available Technologies. Automated Systems of Continuous Monitoring and Accounting of Emissions of Harmful (Polluting) Substances from Thermal Power Plants into the Atmospheric Air. Basic Requirements," which was developed by the Moscow Power Engineering Institute, National Research University, in cooperation with the Council of Power Producers and Strategic Electric Power Investors Association and the All-Russia Research Institute for Materials and Technology Standardization.

A computational procedure for multibody systems including flexible beam dynamics

NASA Technical Reports Server (NTRS)

Downer, J. D.; Park, K. C.; Chiou, J. C.

1990-01-01

A computational procedure suitable for the solution of equations of motions for flexible multibody systems has been developed. The flexible beams are modeled using a fully nonlinear theory which accounts for both finite rotations and large deformations. The present formulation incorporates physical measures of conjugate Cauchy stress and covariant strain increments. As a consequence, the beam model can easily be interfaced with real-time strain measurements and feedback control systems. A distinct feature of the present work is the computational preservation of total energy for undamped systems; this is obtained via an objective strain increment/stress update procedure combined with an energy-conserving time integration algorithm which contains an accurate update of angular orientations. The procedure is demonstrated via several example problems.

Responses of Schools to Accountability Systems Using Multiple Measures: The Case of New York City Elementary Schools

ERIC Educational Resources Information Center

Ehren, M. C. M.; Hatch, T.

2013-01-01

Many studies point to potential unintended consequences of accountability systems such as when schools narrow their teaching to fixate on tested subjects. As a result, some states and districts in the USA have complemented the federal test-based accountability system with additional measures of educational practices to hold schools accountable on…

An Analysis of the Cost Accounting System for the Depot Maintenance Service, Air Force Industrial Fund.

DTIC Science & Technology

1987-09-01

AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR

36 CFR 1202.66 - How does NARA keep account of disclosures?

Code of Federal Regulations, 2010 CFR

2010-07-01

...(a) and (b)), NARA keeps an accurate accounting of each disclosure and retains it for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting includes the: (1... or agency to which the disclosure is made. (b) The system manager also maintains with the accounting...

Urban mass transportation industry uniform system of accounts and records and reporting system. Volume I. General description.

DOT National Transportation Integrated Search

1977-01-10

The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

NASA Astrophysics Data System (ADS)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

Comparison of cost accounting methods from different DRG systems and their effect on health care quality.

PubMed

Leister, Jan Eric; Stausberg, Jürgen

2005-09-28

Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their imminent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives - e.g., improving overall health care quality - feed into the DRG system. The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients' health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a 'homogenous' group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.

7 CFR 1770.12 - Supplementary accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...

Feasibility of Gathering Depreciation Information from Existing Sources for US Army Installation Accrual Accounting Systems.

DTIC Science & Technology

1981-12-01

concerning actions needed to prevent destruction of existing information, correct property accounting systems so that future information is recorded...concerning actions needed to prevent destruction of existing informa- tion, correct property accounting systems so that future ii~formation is recorded...destroyed unless certain Department of the Army regulations are changed. Five of the fourteen recommendations address the actions needed to ensure that an

Coordinating medical education and health care systems: the power of the social accountability approach.

PubMed

Boelen, Charles

2018-01-01

As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

Left behind by Design: Proficiency Counts and Test-Based Accountability. Working Paper

ERIC Educational Resources Information Center

Neal, Derek; Schanzenbach, Diane Whitmore

2009-01-01

Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

A Single-System Account of the Relationship between Priming, Recognition, and Fluency

ERIC Educational Resources Information Center

Berry, Christopher J.; Shanks, David R.; Henson, Richard N. A.

2008-01-01

A single-system computational model of priming and recognition was applied to studies that have looked at the relationship between priming, recognition, and fluency in continuous identification paradigms. The model was applied to 3 findings that have been interpreted as evidence for a multiple-systems account: (a) priming can occur for items not…

Building Valued-Added Assessment into Michigan's Accountability System: Lessons from Other States. Research Report 1

ERIC Educational Resources Information Center

Lee, Kwangyhuyn; Weimer, Debbi

2002-01-01

Michigan is designing a new accountability system that combines high standards and statewide testing within a school accreditation framework. Sound assessment techniques are critical if the accountability system is to provide relevant information to schools and policymakers. One important component of a sound assessment system is measurement of…

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

ERIC Educational Resources Information Center

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Modeling Water Resource Systems Accounting for Water-Related Energy Use, GHG Emissions and Water-Dependent Energy Generation in California

NASA Astrophysics Data System (ADS)

Escriva-Bou, A.; Lund, J. R.; Pulido-Velazquez, M.; Medellin-Azuara, J.

2015-12-01

Most individual processes relating water and energy interdependence have been assessed in many different ways over the last decade. It is time to step up and include the results of these studies in management by proportionating a tool for integrating these processes in decision-making to effectively understand the tradeoffs between water and energy from management options and scenarios. A simple but powerful decision support system (DSS) for water management is described that includes water-related energy use and GHG emissions not solely from the water operations, but also from final water end uses, including demands from cities, agriculture, environment and the energy sector. Because one of the main drivers of energy use and GHG emissions is water pumping from aquifers, the DSS combines a surface water management model with a simple groundwater model, accounting for their interrelationships. The model also explicitly includes economic data to optimize water use across sectors during shortages and calculate return flows from different uses. Capabilities of the DSS are demonstrated on a case study over California's intertied water system. Results show that urban end uses account for most GHG emissions of the entire water cycle, but large water conveyance produces significant peaks over the summer season. Also the development of more efficient water application on the agricultural sector has increased the total energy consumption and the net water use in the basins.

SARS: Safeguards Accounting and Reporting Software

NASA Astrophysics Data System (ADS)

Mohammedi, B.; Saadi, S.; Ait-Mohamed, S.

In order to satisfy the requirements of the SSAC (State System for Accounting and Control of nuclear materials), for recording and reporting objectives; this computer program comes to bridge the gape between nuclear facilities operators and national inspection verifying records and delivering reports. The SARS maintains and generates at-facility safeguards accounting records and generates International Atomic Energy Agency (IAEA) safeguards reports based on accounting data input by the user at any nuclear facility. A database structure is built and BORLAND DELPHI programming language has been used. The software is designed to be user-friendly, to make extensive and flexible management of menus and graphs. SARS functions include basic physical inventory tacking, transaction histories and reporting. Access controls are made by different passwords.

An SSH key management system: easing the pain of managing key/user/account associations

NASA Astrophysics Data System (ADS)

Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.

2008-07-01

Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.

Urban mass transportation industry uniform system of accounts and records and reporting system. Volume IV. Reporting system forms and instructions - voluntary.

DOT National Transportation Integrated Search

1977-01-10

The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...

Urban mass transportation industry uniform system of accounts and records and reporting system. Volume III. Reporting system forms and instructions--required.

DOT National Transportation Integrated Search

1977-01-10

The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 3 contains illustrat...

18 CFR 367.9310 - Account 931, Rents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

18 CFR 367.9310 - Account 931, Rents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

18 CFR 367.9310 - Account 931, Rents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

18 CFR 367.9310 - Account 931, Rents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

18 CFR 367.9310 - Account 931, Rents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

75 FR 71376 - Simplified Network Application Processing System, On-Line Registration and Account Maintenance

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-23

...-02] RIN 0694-AE98 Simplified Network Application Processing System, On-Line Registration and Account...'') electronically via BIS's Simplified Network Application Processing (SNAP-R) system. Currently, parties must... Network Applications Processing System (SNAP-R) in October 2006. The SNAP-R system provides a Web based...

Design of an interactive accounting tutor. M.S. Thesis

NASA Technical Reports Server (NTRS)

Macko, J.

1970-01-01

A project to design an interactive program to teach accounting techniques is described. The four major goals of the project are discussed and a review of the literature on teaching machines and computer-assisted-instruction is included. The system is implemented on the CTSS time sharing system at M.I.T. and uses an ARDS graphic display. The software design of the system is described in detail. A typical session with the tutor is also described. Appendices include complete system documentation.

S.T.A.R.S @ Glance (Student Teacher Accountability Reporting System)

ERIC Educational Resources Information Center

New Mexico Public Education Department, 2006

2006-01-01

This document introduces the Student Teacher Accountability Reporting System (STARS), the educational data collection and reporting model selected by the New Mexico Public Education Department (NMPED) to improve the quality and timeliness of data, analysis, and information in meeting increased reporting and analysis requirements. The STARS model…

48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

Electric drive systems including smoothing capacitor cooling devices and systems

DOE Office of Scientific and Technical Information (OSTI.GOV)

Dede, Ercan Mehmet; Zhou, Feng

An electric drive system includes a smoothing capacitor including at least one terminal, a bus bar electrically coupled to the at least one terminal, a thermoelectric device including a first side and a second side positioned opposite the first side, where the first side is thermally coupled to at least one of the at least one terminal and the bus bar, and a cooling element thermally coupled to the second side of the thermoelectric device, where the cooling element dissipates heat from the thermoelectric device.

From Accountability to Prevention: Early Warning Systems Put Data to Work for Struggling Students

ERIC Educational Resources Information Center

O'Cummings, Mindee; Therriault, Susan Bowles

2015-01-01

Educators at all levels care deeply about helping students succeed academically, graduate on time, and emerge from school well prepared for college and careers. Today's emphasis on holding schools accountable for failure--while necessary--is at best a means to an end. Findings from local and statewide accountability systems can help state…

Optimal Design of Biomass Utilization System for Rural Area Includes Technical and Economic Dimensions

NASA Astrophysics Data System (ADS)

Morioka, Yasuki; Nakata, Toshihiko

In order to design optimal biomass utilization system for rural area, OMNIBUS (The Optimization Model for Neo-Integrated Biomass Utilization System) has been developed. OMNIBUS can derive the optimal system configuration to meet different objective function, such as current account balance, amount of biomass energy supply, and CO2 emission. Most of biomass resources in a focused region e.g. wood biomass, livestock biomass, and crop residues are considered in the model. Conversion technologies considered are energy utilization technologies e.g. direct combustion and methane fermentation, and material utilization technologies e.g. composting and carbonization. Case study in Miyakojima, Okinawa prefecture, has been carried out for several objective functions and constraint conditions. Considering economics of the utilization system as a priority requirement, composting and combustion heat utilization are mainly chosen in the optimal system configuration. However gasification power plant and methane fermentation are included in optimal solutions, only when both biomass energy utilization and CO2 reduction have been set as higher priorities. External benefit of CO2 reduction has large impacts on the system configuration. Provided marginal external benefit of more than 50,000 JPY/t-C, external benefit becomes greater than the revenue from electricity and compost etc. Considering technological learning in the future, expensive technologies such as gasification power plant and methane fermentation will have economic feasibility as well as market competitiveness.

High-Stakes Accountability and Contextual Effects: An Empirical Study of the Fairness Issue.

ERIC Educational Resources Information Center

Reeves, Edward B.

2000-01-01

Studied whether high-stakes accountability measures are fair to all school systems despite disparities of wealth, community mores, and geographic location using data from Kentucky school districts including grade-level accountability data. Results help alleviate concerns about bias when using within-district gains to decide accountability, but…

Guaranteed Student Loan Information System Needs a Thorough Redesign to Account for the Expenditure of Billions. Report by the U.S. General Accounting Office.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

The adequacy of the Department of Education's automated information system for the Guaranteed Student Loan Program was assessed. The review conducted by the U.S. General Accounting Office focused on the department's efforts and plans to correct system deficiencies, the reasonableness and propriety of major system costs incurred, and the…

Community health workers and accountability: reflections from an international "think-in".

PubMed

Schaaf, Marta; Fox, Jonathan; Topp, Stephanie M; Warthin, Caitlin; Freedman, Lynn P; Robinson, Rachel Sullivan; Thiagarajan, Sundararaman; Scott, Kerry; Maboe, Thoko; Zanchetta, Margareth; Ruano, Ana Lorena; Kok, Maryse; Closser, Svea

2018-05-25

Community health workers (CHWs) are frequently put forward as a remedy for lack of health system capacity, including challenges associated with health service coverage and with low community engagement in the health system, and expected to enhance or embody health system accountability. During a 'think in', held in June of 2017, a diverse group of practitioners and researchers discussed the topic of CHWs and their possible roles in a larger "accountability ecosystem." This jointly authored commentary resulted from our deliberations. While CHWs are often conceptualized as cogs in a mechanistic health delivery system, at the end of the day, CHWs are people embedded in families, communities, and the health system. CHWs' social position and professional role influence how they are treated and trusted by the health sector and by community members, as well as when, where, and how they can exercise agency and promote accountability. To that end, we put forward several propositions for further conceptual development and research related to the question of CHWs and accountability.

Property Accounting for Local and State School Systems. State Educational Records and Reports Series--Handbook III.

ERIC Educational Resources Information Center

Reason, Paul L.; Tankard, George G., Jr.

This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

Stronger by Degrees: 2012-13 Accountability Report

ERIC Educational Resources Information Center

Kentucky Council on Postsecondary Education, 2014

2014-01-01

The annual "Accountability Report" produced by the Council on Postsecondary Education highlights the system's performance on the state-level metrics included in "Stronger by Degrees: A Strategic Agenda for Kentucky Postsecondary and Adult Education." For each metric, we outline steps taken to improve performance, as well as…

40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following the...

40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following the...

The Accounting System and Resource Allocation Reform in a Public University

ERIC Educational Resources Information Center

Spathis, Charalambos; Ananiadis, John

2004-01-01

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...

Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

ERIC Educational Resources Information Center

Camm, Frank; Stecher, Brian M.

2010-01-01

Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

PubMed

Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

2017-04-01

As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

Accountable care organizations and radiology: threat or opportunity?

PubMed

Abramson, Richard G; Berger, Paul E; Brant-Zawadzki, Michael N

2012-12-01

Although the anticipated rise of accountable care organizations brings certain potential threats to radiologists, including direct threats to revenue and indirect systemic changes jeopardizing the bargaining leverage of radiology groups, accountable care organizations, and other integrated health care delivery models may provide radiology with an important opportunity to reassert its leadership and assume a more central role within health care systems. Capitalizing on this potential opportunity, however, will require radiology groups to abandon the traditional "film reader" mentality and engage actively in the design and implementation of nontraditional systems service lines aimed at adding differentiated value to larger health care organizations. Important interlinked and mutually reinforcing components of systems service lines, derived from radiology's core competencies, may include utilization management and decision support, IT leadership, quality and safety assurance, and operational enhancements to meet organizational goals. Such systems-oriented service products, tailored to the needs of individual integrated care entities and supported by objective performance metrics, may provide market differentiation to shield radiology from commoditization and could become an important source of new nonclinical revenue. Copyright © 2012 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Self-Monitoring Assessments for Educational Accountability Systems

ERIC Educational Resources Information Center

Koretz, Daniel; Beguin, Anton

2010-01-01

Test-based accountability is now the cornerstone of U.S. education policy, and it is becoming more important in many other nations as well. Educators sometimes respond to test-based accountability in ways that produce score inflation. In the past, score inflation has usually been evaluated by comparing trends in scores on a high-stakes test to…

Aerosol simulation including chemical and nuclear reactions

DOE Office of Scientific and Technical Information (OSTI.GOV)

Marwil, E.S.; Lemmon, E.C.

1985-01-01

The numerical simulation of aerosol transport, including the effects of chemical and nuclear reactions presents a challenging dynamic accounting problem. Particles of different sizes agglomerate and settle out due to various mechanisms, such as diffusion, diffusiophoresis, thermophoresis, gravitational settling, turbulent acceleration, and centrifugal acceleration. Particles also change size, due to the condensation and evaporation of materials on the particle. Heterogeneous chemical reactions occur at the interface between a particle and the suspending medium, or a surface and the gas in the aerosol. Homogeneous chemical reactions occur within the aersol suspending medium, within a particle, and on a surface. These reactionsmore » may include a phase change. Nuclear reactions occur in all locations. These spontaneous transmutations from one element form to another occur at greatly varying rates and may result in phase or chemical changes which complicate the accounting process. This paper presents an approach for inclusion of these effects on the transport of aerosols. The accounting system is very complex and results in a large set of stiff ordinary differential equations (ODEs). The techniques for numerical solution of these ODEs require special attention to achieve their solution in an efficient and affordable manner. 4 refs.« less

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-24

..., including controls for maintaining the confidentiality of borrower information. The system of internal... develop and implement an effective system of internal controls over the central data repository to ensure..., and maintain an effective system of internal controls over the data included in the report of accounts...

School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

ERIC Educational Resources Information Center

Food and Nutrition Service (USDA), Washington, DC.

This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

ERIC Educational Resources Information Center

Food and Nutrition Service (USDA), Washington, DC.

This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

The Inclusion of Students with Disabilities in School Accountability Systems: An Update. NCEE 2013-4017

ERIC Educational Resources Information Center

Harr-Robins, Jenifer; Song, Mengli; Hurlburt, Steven; Pruce, Cheryl; Danielson, Louis; Garet, Michael

2013-01-01

Formerly excluded from measures of educational performance, students with disabilities (SWDs) are now explicitly recognized in federal and state accountability systems. At the national level, the 1997 amendments to the Individuals with Disabilities Education Act (IDEA) laid the foundation for accountability for SWDs by requiring states to include…

An Active RFID Accountability System (RAS) for Constrained Wireless Environments

DOE Office of Scientific and Technical Information (OSTI.GOV)

Barker, Alan M; Hanson, Gregory R; Sexton, Angela Kay

A team from Oak Ridge National Laboratory (ORNL) has developed an RFID Accountability System (RAS) that allows items with active RFID tags to be tracked in environments where tags may not be able to transmit their location continuously. The system uses activators that transmit a short range signal. Active RFID tags are in a sleep state until they encounter an activator. Then they transmit a signal that is picked up by the antennas installed throughout the building. This paper presents the theory of operation, application areas, lessons learned, and key features developed over the course of seven years of developmentmore » and use.« less

Kentucky's Early Childhood Continuous Assessment and Accountability System: Local Decisions and State Supports

ERIC Educational Resources Information Center

Rous, Beth; McCormick, Katherine; Gooden, Caroline; Townley, Kim F.

2007-01-01

Kentucky has developed an assessment and accountability system that provides outcome data for a set of state early childhood standards for children birth to 5 years of age that are aligned with early childhood outcomes designated by the Office of Special Education Programs (OSEP). Within this flexible and comprehensive state assessment system,…

18 CFR 367.4250 - Account 425, Miscellaneous amortization.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Miscellaneous amortization. (a) This account must include amortization charges not includible in other accounts.... Charges included in this account, if significant in amount, must be in accordance with an orderly and... be included in this account by the Commission. ...

Ideas for the Accounting Classroom.

ERIC Educational Resources Information Center

Kerby, Debra; Romine, Jeff

2003-01-01

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

Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

ERIC Educational Resources Information Center

Enomoto, Ernestine K.; Conley, Sharon

2007-01-01

Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

Deterrents to Accountability.

ERIC Educational Resources Information Center

Hencley, Stephen P.

This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

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,…

Accounting for User Diversity in Configuring Online Systems.

ERIC Educational Resources Information Center

Woolliams, Peter; Gee, David

1992-01-01

Discusses cultural diversity in human-computer interactions and in the design of online systems. Topics addressed include cognitive psychology; North American and European ethnocentricity; online systems and their organizational setting; models for organization culture; corporate culture; international systems and country-specific cultures; and…

Oral Health Care Delivery Within the Accountable Care Organization.

PubMed

Blue, Christine; Riggs, Sheila

2016-06-01

The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.

Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

PubMed Central

Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

2010-01-01

This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

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…

The Influence of Socioeconomic Factors on Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?

ERIC Educational Resources Information Center

Lyons, Robert

2004-01-01

Under the Commonwealth Accountability Testing System (CATS), Kentucky's public schools have been assigned individualized "baseline" and "improvement goal" indices based upon past school performance in relation to the 2014 statewide index goal of 100. Each school's CATS Accountability Index, a measure of school performance based…

Students' Use of the Energy Model to Account for Changes in Physical Systems

ERIC Educational Resources Information Center

Papadouris, Nico; Constantinou, Constantinos P.; Kyratsi, Theodora

2008-01-01

The aim of this study is to explore the ways in which students, aged 11-14 years, account for certain changes in physical systems and the extent to which they draw on an energy model as a common framework for explaining changes observed in diverse systems. Data were combined from two sources: interviews with 20 individuals and an open-ended…

40 CFR 73.37 - Account error.

Code of Federal Regulations, 2010 CFR

2010-07-01

... ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Tracking System account. Within...

40 CFR 73.37 - Account error.

Code of Federal Regulations, 2011 CFR

2011-07-01

... ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Tracking System account. Within...

Accounting for Negative Automaintenance in Pigeons: A Dual Learning Systems Approach and Factored Representations

PubMed Central

Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

2014-01-01

Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

A computational procedure for multibody systems including flexible beam dynamics

NASA Technical Reports Server (NTRS)

Downer, J. D.; Park, K. C.; Chiou, J. C.

1990-01-01

A computational procedure suitable for the solution of equations of motions for flexible multibody systems has been developed. A fully nonlinear continuum approach capable of accounting for both finite rotations and large deformations has been used to model a flexible beam component. The beam kinematics are referred directly to an inertial reference frame such that the degrees of freedom embody both the rigid and flexible deformation motions. As such, the beam inertia expression is identical to that of rigid body dynamics. The nonlinear coupling between gross body motion and elastic deformation is contained in the internal force expression. Numerical solution procedures for the integration of spatial kinematic systems can be directily applied to the generalized coordinates of both the rigid and flexible components. An accurate computation of the internal force term which is invariant to rigid motions is incorporated into the general solution procedure.

48 CFR 9903.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

PubMed

Aguila, Emma; Hurd, Michael D; Rohwedder, Susann

2014-12-01

In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior.

How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

PubMed Central

Aguila, Emma; Hurd, Michael D.; Rohwedder, Susann

2014-01-01

In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior. PMID:25601893

Options for accounting carbon sequestration in German forests.

PubMed

Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

2009-08-03

The Accra climate change talks held from 21-27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 - 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.

48 CFR 9904.405 - Accounting for unallowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

48 CFR 9904.416 - Accounting for insurance costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

Accounting and accountability: observations on the AHERF settlements.

PubMed

Maco, P S; Weinstein, S J

2000-10-01

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

The ALICE Glance Shift Accounting Management System (SAMS)

NASA Astrophysics Data System (ADS)

Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.

2015-12-01

ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence

Accountability

ERIC Educational Resources Information Center

Fielding, Michael; Inglis, Fred

2017-01-01

This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

Left behind By Design: Proficiency Counts and Test-Based Accountability. NBER Working Paper No. 13293

ERIC Educational Resources Information Center

Neal, Derek; Schanzenbach, Diane Whitmore

2007-01-01

Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

7 CFR 1770.13 - Accounting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Current Developments in Cost Accounting/Performance Measuring Systems for Implementing Advanced Manufacturing Technology

DTIC Science & Technology

1989-11-01

incomplete accounting of benefits, few strategic projects will * be adopted. Nanni , et al [21], provide similar discussion regarding a benefit analysis in...management tends to ignore the fact that minimizing costs within departments does not guarantee minimization of overall costs ( Nanni (21]). Sullivan, et...changes in the manufacturing environment. The author also remarks that these cost systems need to be modified or replaced by entirely new systems

Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

ERIC Educational Resources Information Center

Leuschner, Kristin J.

2010-01-01

During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

Uncertainty-accounting environmental policy and management of water systems.

PubMed

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

Prototype solar heating and cooling systems, including potable hot water

NASA Technical Reports Server (NTRS)

Bloomquist, D.; Oonk, R. L.

1977-01-01

Progress made in the development, delivery, and support of two prototype solar heating and cooling systems including potable hot water is reported. The system consists of the following subsystems: collector, auxiliary heating, potable hot water, storage, control, transport, and government-furnished site data acquisition. A comparison of the proposed Solaron Heat Pump and Solar Desiccant Heating and Cooling Systems, installation drawings, data on the Akron House at Akron, Ohio, and other program activities are included.

Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

ERIC Educational Resources Information Center

Ezzamel, Mahmoud; Willmott, Hugh

1998-01-01

Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

12 CFR 792.61 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...

Spacelab data processing facility (SLDPF) quality assurance (QA)/data accounting (DA) expert systems - Transition from prototypes to operational systems

NASA Technical Reports Server (NTRS)

Basile, Lisa

1988-01-01

The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historical records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

Spacelab data processing facility (SLDPF) Quality Assurance (QA)/Data Accounting (DA) expert systems: Transition from prototypes to operational systems

NASA Technical Reports Server (NTRS)

Basile, Lisa

1988-01-01

The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

40 CFR 73.33 - Authorized account representative.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...

40 CFR 73.33 - Authorized account representative.

Code of Federal Regulations, 2011 CFR

2011-07-01

... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...

Peo Life Cycle Cost Accountability: Viability Of Foreign Suppliers For Weapon System Development

DTIC Science & Technology

2016-02-16

i AIR WAR COLLEGE AIR UNIVERSITY PEO LIFE CYCLE COST ACCOUNTABILITY: VIABILITY OF FOREIGN SUPPLIERS FOR WEAPON SYSTEM DEVELOPMENT By...to decrease, then recycling may become more economically feasible. The need for the U.S. to develop affordable technologies for recycling has become

Equations of motion of slung-load systems, including multilift systems

NASA Technical Reports Server (NTRS)

Cicolani, Luigi S.; Kanning, Gerd

1992-01-01

General simulation equations are derived for the rigid body motion of slung-load systems. This work is motivated by an interest in trajectory control for slung loads carried by two or more helicopters. An approximation of these systems consists of several rigid bodies connected by straight-line cables or links. The suspension can be assumed elastic or inelastic. Equations for the general system are obtained from the Newton-Euler rigid-body equations with the introduction of generalized velocity coordinates. Three forms are obtained: two generalize previous case-specific results for single-helicopter systems with elastic and inelastic suspensions, respectively; and the third is a new formulation for inelastic suspensions. The latter is derived from the elastic suspension equations by choosing the generalized coordinates so that motion induced by cable stretching is separated from motion with invariant cable lengths, and by then nulling the stretching coordinates to get a relation for the suspension forces. The result is computationally more efficient than the conventional formulation, is readily integrated with the elastic suspension formulation, and is easily applied to the complex dual-lift and multilift systems. Results are given for two-helicopter systems; three configurations are included and these can be integrated in a single simulation. Equations are also given for some single-helicopter systems, for comparison with the previous literature, and for a multilift system. Equations for degenerate-body approximations (point masses, rigid rods) are also formulated and results are given for dual-lift and multilift systems. Finally, linearlized equations of motion are given for general slung-load systems are presented along with results for the two-helicopter system with a spreader bar.

"Rational" Observational Systems of Educational Accountability and Reform

ERIC Educational Resources Information Center

Amrein-Beardsley, Audrey; Holloway-Libell, Jessica; Cirell, Anna Montana; Hays, Alice; Chapman, Kathryn

2015-01-01

There is something incalculable about teacher expertise and whether it can be observed, detected, quantified, and as per current educational policies, used as an accountability tool to hold America's public school teachers accountable for that which they do (or do not do well). In this commentary, authors (all of whom are former public school…

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.

49 CFR 1253.10 - Accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject to... the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other...

Thermal Insulation System for Non-Vacuum Applications Including a Multilayer Composite

NASA Technical Reports Server (NTRS)

Fesmire, James E. (Inventor)

2017-01-01

The thermal insulation system of the present invention is for non-vacuum applications and is specifically tailored to the ambient pressure environment with any level of humidity or moisture. The thermal insulation system includes a multilayered composite including i) at least one thermal insulation layer and at least one compressible barrier layer provided as alternating, successive layers, and ii) at least one reflective film provided on at least one surface of the thermal insulation layer and/or said compressible barrier layer. The different layers and materials and their combinations are designed to provide low effective thermal conductivity for the system by managing all modes of heat transfer. The thermal insulation system includes an optional outer casing surrounding the multilayered composite. The thermal insulation system is particularly suited for use in any sub-ambient temperature environment where moisture or its adverse effects are a concern. The thermal insulation system provides physical resilience against damaging mechanical effects including compression, flexure, impact, vibration, and thermal expansion/contraction.

Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

NASA Astrophysics Data System (ADS)

Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

2014-10-01

In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

The Implementation of an Accounting System for True Value in This Cost-Conscious Time, Using Handbook II. Second Revision.

ERIC Educational Resources Information Center

Moll, Emmett J.

The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…

40 CFR 73.38 - Closing of accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...

40 CFR 73.38 - Closing of accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...

Executing the double win: protect your cash flow during a patient accounting system install.

PubMed

Adams, Jason L; Smith, J Cathy; Strand, Brett

2009-09-01

MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.

Water Accounting Priorities in the American West

NASA Astrophysics Data System (ADS)

Hanak, E.

2017-12-01

In regions facing water scarcity, understanding the water balance sheet—how much there is, who has claims to it, and what is actually being "spent"—is key to effectively managing supplies to meet a wide range of societal goals. This is a common challenge across the American West, a region needing to balance the water demands of large irrigated agricultural sectors, growing urban populations, and declining aquatic ecosystems—in a context of increasingly variable, and in some cases diminishing, water supplies. Many local urban water utilities, and some irrigation water suppliers, have developed sophisticated data systems for tracking water availability and use within their systems. But there are still major gaps in essential metrics at the scale of watersheds and river basins. On the supply side, key issues include understanding groundwater availability and surface-groundwater interactions. On the demand side, the biggest challenges relate to understanding groundwater use and return flows—the water that is returned to rivers or aquifers and is available for reuse. In addition, most states lack consistent accounting and data standards for sharing water availability, claims, and use information—and transparent systems for reporting information to users in ways that facilitates oversight and flexible tools such as water trading. Drawing on a detailed study of water accounting in 12 western states and 2 countries with similar water challenges (Escriva Bou et al. 2016, Accounting for Water in Dry Regions: A Comparative Review, Public Policy Institute of California), this talk provides insights on best practices that can help fill critical water accounting gaps.

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.

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)

48 CFR 12.214 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

NASA Technical Reports Server (NTRS)

Goss, Ernest Preston

1991-01-01

The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

Using a modification of the Clavien-Dindo system accounting for readmissions and multiple interventions: defining quality for pancreaticoduodenectomy.

PubMed

Baker, Marshall S; Sherman, Karen L; Stocker, Susan J; Hayman, Amanda V; Bentrem, David J; Prinz, Richard A; Talamonti, Mark S

2014-09-01

The Clavien-Dindo system (CD) does not change the grade assigned a complication when multiple readmissions or interventions are required to manage a complication. We apply a modification of CD accounting for readmissions and interventions to pancreaticoduodenectomy (PD). PDs done between 1999 and 2009 were reviewed. CD grade IIIa complications requiring more than one intervention and II and IIIa complications requiring significantly prolonged lengths of stay including all 90-day readmissions were classified severe-adverse-postoperative-outcomes (SAPO). CD IIIb, IV, and V complications were also classified SAPOs. All other complications were considered minor-adverse-postoperative-outcomes (MAPO). Four-hundred forty three of 490 PD patients (90.4%) had either no complication or a complication of low to moderate CD grade (I, II, IIIa). When reclassified by the new metric, 92 patient-outcomes (19%) were upgraded from CD II or IIIa to SAPO. One-hundred thirty nine patients (28.4%) had a SAPO. Multivariable regression identified age >75 years, pylorus preservation and operative blood loss >1,500 ml as predictors of SAPO. Age was not associated with poor outcome using the unmodified CD system. Established systems may under-grade the severity of some complications following PD. We define a procedure-specific modification of CD accounting for readmissions and multiple interventions. Using this modification, advanced age, pylorus preservation, and significant blood loss are associated with poor outcome. © 2014 Wiley Periodicals, Inc.

40 CFR 96.257 - Closing of general accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Allowance Tracking System § 96.257 Closing of general accounts. (a) The CAIR authorized..., which shall include a correctly submitted allowance transfer under §§ 96.260 and 96.261 for any CAIR SO2...

All That Is Global Is Not World Culture: Accountability Systems and Educational Apparatuses

ERIC Educational Resources Information Center

Sobe, Noah W.

2015-01-01

This article explores why we see educational accountability systems circulating transnationally. It argues that researchers in the field of comparative and international education need to use the concepts of diffusion and translation to think about the formation, coordination and extension of networks and discursive formations through which…

USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

EPA Science Inventory

The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

CONTROL ROOM WITH SPRINKLER SYSTEM CONTROLS, INCLUDING MANUAL CONTROL BOXES ...

Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

CONTROL ROOM WITH SPRINKLER SYSTEM CONTROLS, INCLUDING MANUAL CONTROL BOXES FOR THE VENTILATION SYSTEM AND A PLC SWITCH FOR AUTOMATIC CO (CARBON MONOXIDE) SYSTEM. THE AIR TESTING SYSTEM IS FREE STANDING AND THE FANS ARE COMPUTER-OPERATED. - Alaskan Way Viaduct and Battery Street Tunnel, Seattle, King County, WA

Factors Affecting Relationships between the Contextual Variables and the Information Characteristics of Accounting Information Systems.

ERIC Educational Resources Information Center

Choe, Jong-Min; Lee, Jinjoo

1993-01-01

Reports on a study of accounting information systems that explored the interactions among influence factors (e.g., user participation in the development process, top management support, capability of information systems personnel, and existence of steering committees), contextual variables (e.g., organizational structure and task characteristics),…

48 CFR 45.106 - Transferring accountability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...

46 CFR 403.110 - Accounting entities.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

The Accounting Network: How Financial Institutions React to Systemic Crisis

PubMed Central

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

The Accounting Network: How Financial Institutions React to Systemic Crisis.

PubMed

Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

2016-01-01

The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

Options for accounting carbon sequestration in German forests

PubMed Central

Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

2009-01-01

Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896

Use of a cost accounting system to evaluate costs of a VA special program.

PubMed

Menke, T J; Wray, N P

1999-04-01

The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

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

ERIC Educational Resources Information Center

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

2015-01-01

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

Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

NASA Astrophysics Data System (ADS)

Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

2013-04-01

Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

Accounting Principles 30G. Interim Guide.

ERIC Educational Resources Information Center

Manitoba Dept. of Education and Training, Winnipeg.

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

40 CFR 73.31 - Establishment of accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Administrator by means of the Allowance Account Information Form, or by providing the following information in a... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of accounts. 73.31... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.31 Establishment of accounts. (a...

46 CFR 403.110 - Accounting entities.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping... ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each...

Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

ERIC Educational Resources Information Center

Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

2010-01-01

Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

ERIC Educational Resources Information Center

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

2000-01-01

Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

Accountability report - fiscal year 1997

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

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.

The Organizational Account of Function is an Etiological Account of Function.

PubMed

Artiga, Marc; Martínez, Manolo

2016-06-01

The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function.

Activity-Based Management Accounting for DoD Depot Maintenance

DTIC Science & Technology

1994-08-01

used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.

78 FR 68861 - Certain Navigation Products, Including GPS Devices, Navigation and Display Systems, Radar Systems...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... Devices, Navigation and Display Systems, Radar Systems, Navigational Aids, Mapping Systems and Related... navigation products, including GPS devices, navigation and display systems, radar systems, navigational aids..., radar systems, navigational aids, mapping systems and related software by reason of infringement of one...

To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

ERIC Educational Resources Information Center

Aviles, Enma Campozano; Simons, Maarten

2013-01-01

The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

The Accountable School Counselor

ERIC Educational Resources Information Center

Loesch, Larry, C.; Ritchie, Martin, H.

2005-01-01

This text addresses the critical need for today's school counselors to be accountable. Straight to the point and practical, The Accountable School Counselor demonstrates understanding of the demands on school counselors. Designed for easy implementation, this book offers resources, specific measures, and a system useful for counselors who are…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-09

... the confidentiality of borrower information. The system of internal controls, at a minimum, must... and maintain an effective system of internal controls over the data included in the report of accounts... system of internal controls, at a minimum, must comply with the requirements of applicable Farm Credit...

14 CFR Sec. 1-3 - General description of system of accounts and reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to... comparability as between air carriers. In its administration three air carrier groups, designated Group I, Group II, and Group III, respectively (see section 04), are established by the BTS. This grouping will be...

Payment Services for Global Online Systems Including Internet.

ERIC Educational Resources Information Center

Seebeck, Bill; And Others

1995-01-01

A panel of four conference presenters address issues related to paying for services provided through online systems. Discussion includes the following topics: metering devices; electronic/digital cash; working within existing banking/credit card structures; provision of payment mechanisms in countries without extensive credit card usage; and…

The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

NASA Astrophysics Data System (ADS)

Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

2016-02-01

Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

22 CFR 1101.10 - Accounting for disclosures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...

An Operator Perspective from a Facility Evaluation of an RFID-Based UF6 Cylinder Accounting and Tracking System

DOE Office of Scientific and Technical Information (OSTI.GOV)

Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D

An operational field test of a Radio-Frequency Identification (RFID) system for tracking and accounting UF6 cylinders was conducted at the Global Nuclear Fuel Americas (GNF) fuel fabrication plant in 2009. The Cylinder Accountability and Tracking System (CATS) was designed and deployed by Oak Ridge National Laboratory (ORNL) and evaluated in cooperation with GNF. The system required that passive RFID be attached to several UF6 30B cylinders as they were received at the site; then the cylinders were tracked as they proceeded to interim storage, to processing in an autoclave, and eventually to disposition from the site. This CATS deployment alsomore » provided a direct integration of scale data from the site accountability scales. The integration of this information into the tracking data provided an attribute for additional safeguards for evaluation. The field test provided insight into the advantages and challenges of using RFID at an operating nuclear facility. The RFID system allowed operators to interact with the technology and demonstrated the survivability of the tags and reader equipment in the process environment. This paper will provide the operator perspective on utilizing RFID technology for locating cylinders within the facility, thereby tracking the cylinders for process and for Material Control & Accounting functions. The paper also will present the operator viewpoint on RFID implemented as an independent safeguards system.« less

Improvement of economic security management system of municipalities with account of transportation system development: methods of assessment

NASA Astrophysics Data System (ADS)

Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena

2017-10-01

The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.

40 CFR 60.4157 - Closing of general accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60.4157 Closing of general... Tracking System accounts. (b) If a general account has no allowance transfers in or out of the account for...

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

The impact of human immunodeficiency virus (HIV) service scale-up on mechanisms of accountability in Zambian primary health centres: a case-based health systems analysis.

PubMed

Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim

2015-02-18

Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and

A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

NASA Astrophysics Data System (ADS)

Zhu, Lijuan; Liu, Jingao

2013-07-01

This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

Selection of an In-House Accounting System

ERIC Educational Resources Information Center

Napello, Dolores W.

1988-01-01

An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)

U.S. Department of Education FY 2003 Performance and Accountability Report.

ERIC Educational Resources Information Center

Department of Education, Washington, DC.

This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

14 CFR 1240.113 - Financial accounting.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Financial accounting. 1240.113 Section 1240.113 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION INVENTIONS AND CONTRIBUTIONS... appropriate database and accounting system(s) to ensure that award payments are recorded and disbursed in an...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

24 CFR 401.474 - Project accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are included...

Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

PubMed

Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

2015-06-01

The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P < 0.05) when assuming that all uncertainty in the emission factors for leaching from manure application was β. This was mainly due to increased EP resulting from field emissions for typical ingredients in western diets. When uncertainty in these emission factors was assumed to be α, only FEP was lower in eastern systems (P < 0.05). The environmental impacts for

Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

ERIC Educational Resources Information Center

Allison, Gregory S.

2015-01-01

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

47 CFR 32.14 - Regulated accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

47 CFR 32.14 - Regulated accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

47 CFR 32.14 - Regulated accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

An analysis of the adoption of managerial innovation: cost accounting systems in hospitals.

PubMed

Glandon, G L; Counte, M A

1995-11-01

The adoption of new medical technologies has received significant attention in the hospital industry, in part, because of its observed relation to hospital cost increases. However, few comprehensive studies exist regarding the adoption of non-medical technologies in the hospital setting. This paper develops and tests a model of the adoption of a managerial innovation, new to the hospital industry, that of cost accounting systems based upon standard costs. The conceptual model hypothesizes that four organizational context factors (size, complexity, ownership and slack resources) and two environmental factors (payor mix and interorganizational dependency) influence hospital adoption of cost accounting systems. Based on responses to a mail survey of hospitals in the Chicago area and AHA annual survey information for 1986, a sample of 92 hospitals was analyzed. Greater hospital size, complexity, slack resources, and interorganizational dependency all were associated with adoption. Payor mix had no significant influence and the hospital ownership variables had a mixed influence. The logistic regression model was significant overall and explained over 15% of the variance in the adoption decision.

15 CFR 744.3 - Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch vehicles and sounding rockets) and Unmanned Air...: END-USER AND END-USE BASED § 744.3 Restrictions on Certain Rocket Systems (including ballistic missile...

15 CFR 744.3 - Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch...

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 2 2011-01-01 2011-01-01 false Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch vehicles and sounding rockets) and Unmanned Air...: END-USER AND END-USE BASED § 744.3 Restrictions on Certain Rocket Systems (including ballistic missile...

15 CFR 744.3 - Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 2 2013-01-01 2013-01-01 false Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch vehicles and sounding rockets) and Unmanned Air...: END-USER AND END-USE BASED § 744.3 Restrictions on Certain Rocket Systems (including ballistic missile...

15 CFR 744.3 - Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch...

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 2 2014-01-01 2014-01-01 false Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch vehicles and sounding rockets) and Unmanned Air...: END-USER AND END-USE BASED § 744.3 Restrictions on Certain Rocket Systems (including ballistic missile...

15 CFR 744.3 - Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch...

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 2 2012-01-01 2012-01-01 false Restrictions on Certain Rocket Systems (including ballistic missile systems and space launch vehicles and sounding rockets) and Unmanned Air...: END-USER AND END-USE BASED § 744.3 Restrictions on Certain Rocket Systems (including ballistic missile...

14 CFR Sec. 1-6 - Accounting entities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

Making Sense of Accountability: A Qualitative Exploration of How Eight New York City High School Principals Negotiate the Complexity of Today's Accountability Landscape

ERIC Educational Resources Information Center

Saltrick, Susan

2010-01-01

Schools and school leaders today contend with a dizzying array of demands, including the need to comply with high-stakes accountability systems. The ability to make sense of these multiple pressures and guide the school to craft an appropriate organizational response is an important but little-understood aspect of school leadership (Firestone…

The Coming Accounting Crisis

ERIC Educational Resources Information Center

Eaton, Tim V.

2007-01-01

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

Mathematical multi-scale model of the cardiovascular system including mitral valve dynamics. Application to ischemic mitral insufficiency

PubMed Central

2011-01-01

Background Valve dysfunction is a common cardiovascular pathology. Despite significant clinical research, there is little formal study of how valve dysfunction affects overall circulatory dynamics. Validated models would offer the ability to better understand these dynamics and thus optimize diagnosis, as well as surgical and other interventions. Methods A cardiovascular and circulatory system (CVS) model has already been validated in silico, and in several animal model studies. It accounts for valve dynamics using Heaviside functions to simulate a physiologically accurate "open on pressure, close on flow" law. However, it does not consider real-time valve opening dynamics and therefore does not fully capture valve dysfunction, particularly where the dysfunction involves partial closure. This research describes an updated version of this previous closed-loop CVS model that includes the progressive opening of the mitral valve, and is defined over the full cardiac cycle. Results Simulations of the cardiovascular system with healthy mitral valve are performed, and, the global hemodynamic behaviour is studied compared with previously validated results. The error between resulting pressure-volume (PV) loops of already validated CVS model and the new CVS model that includes the progressive opening of the mitral valve is assessed and remains within typical measurement error and variability. Simulations of ischemic mitral insufficiency are also performed. Pressure-Volume loops, transmitral flow evolution and mitral valve aperture area evolution follow reported measurements in shape, amplitude and trends. Conclusions The resulting cardiovascular system model including mitral valve dynamics provides a foundation for clinical validation and the study of valvular dysfunction in vivo. The overall models and results could readily be generalised to other cardiac valves. PMID:21942971

48 CFR 43.203 - Change order accounting procedures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Change order accounting... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work...

48 CFR 31.002 - Availability of accounting guide.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...

Fuel delivery system including heat exchanger means

NASA Technical Reports Server (NTRS)

Coffinberry, G. A. (Inventor)

1978-01-01

A fuel delivery system is presented wherein first and second heat exchanger means are each adapted to provide the transfer of heat between the fuel and a second fluid such as lubricating oil associated with the gas turbine engine. Valve means are included which are operative in a first mode to provide for flow of the second fluid through both first and second heat exchange means and further operative in a second mode for bypassing the second fluid around the second heat exchanger means.

A relativistic dissipative hydrodynamic description for systems including particle number changing processes

NASA Astrophysics Data System (ADS)

El, Andrej; Muronga, Azwinndini; Xu, Zhe; Greiner, Carsten

2010-12-01

Relativistic dissipative hydrodynamic equations are extended by taking into account particle number changing processes in a gluon system, which expands in one dimension boost-invariantly. Chemical equilibration is treated by a rate equation for the particle number density based on Boltzmann equation and Grad's ansatz for the off-equilibrium particle phase space distribution. We find that not only the particle production, but also the temperature and the momentum spectra of the gluon system, obtained from the hydrodynamic calculations, are sensitive to the rates of particle number changing processes. Comparisons of the hydrodynamic calculations with the transport ones employing the parton cascade BAMPS show the inaccuracy of the rate equation at large shear viscosity to entropy density ratio. To improve the rate equation, Grad's ansatz has to be modified beyond the second moments in momentum.

Valuation Diagramming and Accounting of Transactive Energy Systems

DOE Office of Scientific and Technical Information (OSTI.GOV)

Makhmalbaf, Atefe; Hammerstrom, Donald J.; Huang, Qiuhua

Transactive energy (TE) systems support both economic and technical objectives of a power system including efficiency and reliability. TE systems utilize value-driven mechanisms to coordinate and balance responsive supply and demand in the power system. Economic performance of TE systems cannot be assessed without estimating their value. Estimating the potential value of transactive energy systems requires a systematic valuation methodology that can capture value exchanges among different stakeholders (i.e., actors) and ultimately estimate impact of one TE design and compare it against another one. Such a methodology can help decision makers choose the alternative that results in preferred outcomes. Thismore » paper presents a valuation methodology developed to assess value of TE systems. A TE use-case example is discussed, and metrics identified in the valuation process are quantified using a TE simulation program.« less

14 CFR Sec. 2-4 - Accounting period.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

Best Practices for Determining Subgroup Size in Accountability Systems While Protecting Personally Identifiable Student Information. Institute of Education Sciences Congressionally Mandated Report. IES 2017-147

ERIC Educational Resources Information Center

Seastrom, Marilyn

2017-01-01

The Every Student Succeeds Act (ESSA) of 2015 (Public Law 114-95) requires each state to create a plan for its statewide accountability system. In particular, ESSA calls for state plans that include strategies for reporting education outcomes by grade for all students and for economically disadvantaged students, students from major racial and…

Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

ERIC Educational Resources Information Center

Stiverson, Clare L.

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

Design and implementation of a cost-accounting system in hospital pharmacy.

PubMed

Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

1988-03-01

The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS)

Achieving excellence in the management of accounts receivable.

PubMed

Ladewig, T L; Hecht, B A

1993-09-01

Recent changes in healthcare reimbursement rules and practices have made the task of accounts receivable management a particularly demanding one for most financial managers. One multihospital system, after pursuing numerous strategies to reduce its accounts receivable with only marginal levels of success, launched a systemwide initiative to share both the positive and the negative accounts receivable management experiences of each department at each hospital in the system with all patient accounting staff. The objective of the initiative was to use the lessons learned from those experiences to attain excellence in accounts receivable management throughout the system. The ultimate success of the initiative is detailed in the following article.

48 CFR 9905.506 - Cost accounting period-Educational institutions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

48 CFR 1699.70 - Cost accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

48 CFR 1699.70 - Cost accounting standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2012 CFR

2012-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

LEVEL OF ACCOUNTS AND RECORDS IN RELATION TO BUSINESS AND PERSONAL CHARACTERISTICS OF FARMERS IN AGRICULTURAL EDUCATION.

ERIC Educational Resources Information Center

COOK, JAMES L.

THE PURPOSES OF THE STUDY WERE TO (1) EVALUATE THREE LEVELS OF FARM ACCOUNTS SYSTEMS, (2) DETERMINE IF SELECTED SYSTEMS COULD BE CHANGED, EXPANDED, OR SUPPLEMENTED TO INCLUDE DATA NECESSARY FOR ANALYSIS AND PLANNING, (3) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARMER,…

46 CFR 403.115 - Accounting period.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

PubMed Central

Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

2014-01-01

Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

PubMed

Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

2014-10-01

Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

ERIC Educational Resources Information Center

Zosky, Diane L.

2010-01-01

Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

48 CFR 970.5232-8 - Integrated accounting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...

76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-09

... DEPARTMENT OF COMMERCE Bureau of Industry and Security 15 CFR Part 748 [Docket No. 100826397-1059-02] RIN 0694-AE98 Simplified Network Application Processing System, On-line Registration and Account Maintenance AGENCY: Bureau of Industry and Security, Commerce. ACTION: Final rule. SUMMARY: The Bureau of...

Prototype solar heating and cooling systems including potable hot water

NASA Technical Reports Server (NTRS)

1978-01-01

Progress is reviewed in the development, delivery, and support of two prototype solar heating and cooling systems including potable hot water. The system consisted of the following subsystems: collector, auxiliary heating, potable hot water, storage, control, transport, and government-furnished site data acquisition.

47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration, testing...

47 CFR 32.7199 - Content of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7199 Content of accounts. The Operating Tax accounts shall include the taxes arising from the central operations of the company. ...

Financial Accounting for Local and State School Systems, 1990.

ERIC Educational Resources Information Center

Fowler, William J., Jr.

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations

EPA Pesticide Factsheets

Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.

The Accountability System: Defining Responsibility for Student Achievement. Children Achieving: Philadelphia's Education Reform. Progress Report Series 1996-1997.