Science.gov

Sample records for accountancy technology samcat

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

    SciTech Connect

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

    1990-01-01

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

  2. Gateways to Positioning Information and Communication Technology in Accounting Education

    ERIC Educational Resources Information Center

    Rhodes, N.

    2012-01-01

    In terms of technology, accounting education has not evolved to the extent required by industry and has created a gap in the knowledge and skills of accounting graduates. This article reports on how an educational research tool assisted in finding a place for information and communication technology in accounting education. This article also…

  3. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap

    SciTech Connect

    Durkee, Joe W.; Cipiti, Ben; Demuth, Scott Francis; Fallgren, Andrew James; Jarman, Ken; Li, Shelly; Meier, Dave; Miller, Mike; Osburn, Laura Ann; Pereira, Candido; Dasari, Venkateswara Rao; Ticknor, Lawrence O.; Yoo, Tae-Sic

    2016-09-30

    The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.

  4. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  5. 75 FR 23214 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ... Accounting of Disclosures Under the Health Information Technology for Economic and Clinical Health Act... Accountability Act of 1996 (HIPAA) Privacy Rule to receive an accounting of disclosures of protected health... entities and business associates of accounting for such disclosures, and other information that may...

  6. Integrating Information Technology into an Accounting Communication Class

    ERIC Educational Resources Information Center

    Vik, Gretchen N.

    2007-01-01

    In the accounting communication class, which includes both writing and making presentations, the article-based memo has always been the first assignment, in which students learn business formats and writing style, use of headings, audience analysis, and adapting material for different audiences. As part of a large project to revise the accounting…

  7. Accounting Control Technology Using SAP: A Case-Based Approach

    ERIC Educational Resources Information Center

    Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon

    2014-01-01

    The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

  8. Balancing Competing Demands for Accountability: Technology's Role in Information Access and Production.

    ERIC Educational Resources Information Center

    Ivory, Gary; Derlin, Roberta

    This paper examines how competing demands for accountability in public education are grounded in different visions of the role of education in a democratic society. It also suggests that accountability in education is being profoundly shaped by the technological revolution. While some contradictions in accountability stem from different goals for…

  9. Technology tackles dispensing in age of accountable care.

    PubMed

    Kaldy, Joanne

    2013-06-01

    Increasingly, long-term care facilities are using technology to improve safety, reduce costs, and save time. The growing role of high-tech tools in this setting is driven partly by regulations calling for facilities to improve outcomes and streamline costs. One tool that long-term pharmacies and their facilities are turning to is the automated dispensing system. These systems vary in term of type, size, cost, and function; and they are approved for use in long-term care facilities in some but not all states. However, where they can be and are used, they often result in reduced medication management costs and improved safety and accuracy. At the same time, automated dispensing systems may make medication administration easier for nurses. While challenges to their implementation and use remain, automated dispensing systems likely will be a key part of health care's future. This article serves as an introduction to the automated dispensing systems, their use in long-term care, and their potential use as a new era of health care begins.

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  11. Technology Readiness, Internet Self-Efficacy and Computing Experience of Professional Accounting Students

    ERIC Educational Resources Information Center

    Lai, Ming-Ling

    2008-01-01

    Purpose: This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self-efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.…

  12. Do Accounting Students Have Realistic Expectations of Information Technology Usage in Nonprofit Organizations?

    ERIC Educational Resources Information Center

    Foust, Karen M.; Kleen, Betty A.; Shell, L. Wayne

    Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…

  13. 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…

  14. Preparing Accounting Graduates for Digital Revolution: A Critical Review of Information Technology Competencies and Skills Development

    ERIC Educational Resources Information Center

    Pan, Gary; Seow, Poh-Sun

    2016-01-01

    The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As…

  15. Managing Information Technology: Facing the Issues. Track II: Funding and Accountability Issues.

    ERIC Educational Resources Information Center

    CAUSE, Boulder, CO.

    Eight papers making up Track II of the 1989 conference of the Professional Association for the Management of Information Technology in Higher Education (known as CAUSE, an acronym for the association's former name) are presented in this document. The focus of Track II is on funding and accountability issues, and the papers include: "A…

  16. Bringing Technology to Students' Proximity: A Sociocultural Account of Technology-Based Learning Projects

    ERIC Educational Resources Information Center

    Mukama, Evode

    2014-01-01

    This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs) through a sociocultural perspective. The methodology included focus-group discussions and field…

  17. Bringing Technology to Students' Proximity: A Sociocultural Account of Technology-Based Learning Projects

    ERIC Educational Resources Information Center

    Mukama, Evode

    2014-01-01

    This paper depicts a study carried out in Rwanda concerning university students who participated in a contest to produce short documentary films. The purpose of this research is to conceptualize these kinds of technology-based learning projects (TBLPs) through a sociocultural perspective. The methodology included focus group discussions and field…

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

    ERIC Educational Resources Information Center

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

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

  19. Material Protection, Accounting, and Control Technologies (MPACT): Modeling and Simulation Roadmap

    SciTech Connect

    Cipiti, Benjamin; Dunn, Timothy; Durbin, Samual; Durkee, Joe W.; England, Jeff; Jones, Robert; Ketusky, Edward; Li, Shelly; Lindgren, Eric; Meier, David; Miller, Michael; Osburn, Laura Ann; Pereira, Candido; Rauch, Eric Benton; Scaglione, John; Scherer, Carolynn P.; Sprinkle, James K.; Yoo, Tae-Sic

    2016-08-05

    The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal. This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling. To aid in framing its long-term goal, during FY16, a modeling and simulation roadmap is being developed for three major areas of investigation: (1) radiation transport and sensors, (2) process and chemical models, and (3) shock physics and assessments. For each area, current modeling approaches are described, and gaps and needs are identified.

  20. Thickening the Frame: Cross-Theoretical Accounts of Contexts Inside and Around Technology

    ERIC Educational Resources Information Center

    Pellegrino, Giuseppina

    2005-01-01

    Starting from the social construction of technology approach and proposing a literature review of the concept of technological frame, the distinction or continuity between contexts inside and around technology is analyzed as constitutive of a thicker frame. A multilayered articulation of the technological frame is proposed. Organizational history,…

  1. Using health information technology to manage a patient population in accountable care organizations.

    PubMed

    Wu, Frances M; Rundall, Thomas G; Shortell, Stephen M; Bloom, Joan R

    2016-06-20

    Purpose - The purpose of this paper is to describe the current landscape of health information technology (HIT) in early accountable care organizations (ACOs), the different strategies ACOs are using to develop HIT-based capabilities, and how ACOs are using these capabilities within their care management processes to advance health outcomes for their patient population. Design/methodology/approach - Mixed methods study pairing data from a cross-sectional National Survey of ACOs with in-depth, semi-structured interviews with leaders from 11 ACOs (both completed in 2013). Findings - Early ACOs vary widely in their electronic health record, data integration, and analytic capabilities. The most common HIT capability was drug-drug and drug-allergy interaction checks, with 53.2 percent of respondents reporting that the ACO possessed the capability to a high degree. Outpatient and inpatient data integration was the least common HIT capability (8.1 percent). In the interviews, ACO leaders commented on different HIT development strategies to gain a more comprehensive picture of patient needs and service utilization. ACOs realize the necessity for robust data analytics, and are exploring a variety of approaches to achieve it. Research limitations/implications - Data are self-reported. The qualitative portion was based on interviews with 11 ACOs, limiting generalizability to the universe of ACOs but allowing for a range of responses. Practical implications - ACOs are challenged with the development of sophisticated HIT infrastructure. They may benefit from targeted assistance and incentives to implement health information exchanges with other providers to promote more coordinated care management for their patient population. Originality/value - Using new empirical data, this study increases understanding of the extent of ACOs' current and developing HIT capabilities to support ongoing care management.

  2. Report on a Study of Developments in Instructional Technology and Their Application to Education for Management Accountants.

    ERIC Educational Resources Information Center

    Allan, J. N.

    A study of Instructional Technology (IT) is presented. Its purposes included: (1) To learn something about the state of the art and anticipate future developments; (2) To relate what has been learned to education for the profession of management accounting at the undergraduate and graduate levels; and (3) To provide a framework of reference which…

  3. Accountability in American Education as a Rhetoric and a Technology of Governmentality

    ERIC Educational Resources Information Center

    Suspitsyna, Tatiana

    2010-01-01

    Accountability is one of the most advocated and controversial topics in US education. Since the early 2000s, the federal government has produced a vibrant discourse on accountability, which emphasizes quality, efficiency, and equal opportunity in education. As part of the larger phenomenon of new managerialism, the dominant forms of accountability…

  4. Factors Influencing Accounting Faculty Members' Decision to Adopt Technology in the Classroom

    ERIC Educational Resources Information Center

    Roberts, F. Douglas; Kelley, Claudia L.; Medlin, B. Dawn

    2007-01-01

    With technology changing today's business environment, educators must strive to expose students to recent advances in technology, help them understand its impact on business, and foster in them an attitude of continual learning to keep current as change continues. The use of technology in the classroom is one way educators can begin to incorporate…

  5. The Globalization of Higher Education through the Lens of Technology and Accountability

    ERIC Educational Resources Information Center

    Woodard, Howard C.; Shepherd, Sonya S.; Crain-Dorough, Mindy; Richardson, Michael D.

    2011-01-01

    Technology has ushered in a new era in higher education making knowledge of technology essential for administrators. Technology is transforming higher education by providing a global interconnectedness that reshapes educational, social, economic and cultural life. The globalization of networks based on travel, mobile phones, broad-band Internet…

  6. Technology as an Instrument to Improve Quality, Accountability, and Reflection in Academic Medicine

    ERIC Educational Resources Information Center

    Wilkes, Michael S.; Howell, Lydia

    2006-01-01

    Objective: This article describes two complementary technology systems used in academic medicine to 1) improve the quality of learning and teaching, and 2) describe the barriers and obstacles encountered in implementing these systems. Method: The literature was integrated with in-depth, case-based experience with technology related to student…

  7. "Lights, Camera, Action!" Video Technology and Students' Perceptions of Oral Communication in Accounting Education

    ERIC Educational Resources Information Center

    Cameron, Craig; Dickfos, Jennifer

    2014-01-01

    This paper examines the influence of an authentic assessment item on three dimensions of oral communication in accounting education: skills, self-efficacy, and relevance. An explanatory mixed methods design is used to explore students' perceptions of their development. The results indicate that an elevator pitch assessment has a positive impact on…

  8. Reality-Based Learning and Interdisciplinary Teams: An Interactive Approach Integrating Accounting and Engineering Technology.

    ERIC Educational Resources Information Center

    Rogers, Robert L.; Stemkoski, Michael J.

    This paper describes a reality-based learning project in which sophomore accounting and engineering students collaborated in interdisciplinary teams to design and build a million-dollar waterslide park. Two weeks into the project, the teams received a briefing from an industrial panel of engineers, bankers, entrepreneurs, and other professionals.…

  9. On the account of gravitational perturbations in computer simulation technology of meteoroid complex formation and evolution

    NASA Astrophysics Data System (ADS)

    Kulikova, N. V.; Chepurova, V. M.

    2009-10-01

    So far we investigated the nonperturbation dynamics of meteoroid complexes. The numerical integration of the differential equations of motion in the N-body problem by the Everhart algorithm (N=2-6) and introduction of the intermediate hyperbolic orbits build on the base of the generalized problem of two fixed centers permit to take into account some gravitational perturbations.

  10. E-Learning and Technologies for Open Distance Learning in Management Accounting

    ERIC Educational Resources Information Center

    Kashora, Trust; van der Poll, Huibrecht M.; van der Poll, John A.

    2016-01-01

    This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and…

  11. Students' Experiences of Blended Learning in Accounting Education at the Durban University of Technology

    ERIC Educational Resources Information Center

    Hiralaal, A.

    2012-01-01

    The Durban University of Technology guided by the Higher Education Qualifications Framework (HEQC) identified e-learning as one of their objectives in the curriculum renewal process. To explore the impact of e-learning, blended learning, a combination of online and face-to-face interaction was implemented as a teaching approach in Accounting…

  12. Integrating Technology in the Classroom: Factors That Account for Teachers' Regressive Developmental Trajectories

    ERIC Educational Resources Information Center

    Looi, Chee-Kit; Chen, Wenli; Chen, Fang-Hao

    2014-01-01

    In this article, we studied the developmental trajectories of three teachers as they integrated GroupScribbles (GS) technology in their classroom lessons over a semester period of about 5 months. Coherency diagrams were used to capture the complex interplay of a teacher's knowledge (K), goals (G) and beliefs (B) in leveraging technology…

  13. Dublin Institute of Technology's Programme for Students Learning with Communities: A Critical Account of Practice

    ERIC Educational Resources Information Center

    Gamble, Elena; Bates, Catherine

    2011-01-01

    Purpose: This paper aims to focus on the process of critically evaluating Dublin Institute of Technology's Programme for Students Learning With Communities after its first year of operation. The programme supports and promotes community-based learning/service-learning across DIT. Design/methodology/approach: The paper is presented in the form of a…

  14. Effects of accounting rules on utility choices of energy technologies in the United States

    NASA Astrophysics Data System (ADS)

    Spinrad, B. I.

    1980-07-01

    Comparisons of the costs of power systems, specifically the cost of nuclear versus other power systems, are discussed. The effects of inconsistent accounting are examined. Five systems that supply electrical power are cost analyzed: (1) light water reactors; (2) liquid metal fast breeder reactors; (3) coal plants, with scrubbers, burning low sulfur or processed high sulfur coal; (4) coal plants with fluidized bed combustion of high sulfur coal; and (5) solar power plants with sufficient storage for baseload use. Cost estimates for the system are made and justified. Cost comparison results show that, contrary to currently accepted conclusions, light water reactors have a decisive cost advantage over coal; if assumed target costs are met, after development, liquid metal fast breeder reactor would be the cheapest system; and if postdevelopment target costs are met, solar power plants are almost competitive with the nuclear systems and are much cheaper than coal.

  15. Accounting for Technological Change in Regulatory Impact Analyses: The Learning Curve Technique

    SciTech Connect

    Taylor, Margaret; Fujita, K. Sydny

    2013-04-30

    Regulatory impact assessment is formally required by the U.S. and many other nations in order to help governments weigh the costs and benefits of proposed regulations, particularly as they compare to those of alternative actions and other government priorities. 1 One of the “best practices” of regulatory impact assessments, as established by the OECD, is to use estimates of costs that are grounded in economic theory. Economic theory indicates that changes in compliance costs should be expected over time as a result of factors related to technological innovation. But many U.S. regulatory impact assessments have traditionally employed a practice that is in conflict with this expectation: they take current estimates of the costs of complying with a proposed regulation and project that those costs will remain unchanged over the full time period that the regulation would be in effect.

  16. Mississippi Curriculum Framework for Business and Office and Related Technology Cluster. Office Systems Technology (CIP: 52.0401--Administrative Assistant/Secretarial). Accounting Technology (CIP: 52.0302). Medical Office Technology (CIP: 52.0404--Medical Admin. Asst./Secretarial). Microcomputer Technology (CIP: 52.0490). Court Reporting Technology (CIP: 52.0405). Paralegal Technology (CIP: Paralegal/Legal Assistant).

    ERIC Educational Resources Information Center

    Mississippi Research and Curriculum Unit for Vocational and Technical Education, State College.

    This document, which is intended for use by community and junior colleges throughout Mississippi, contains curriculum frameworks for four programs in the postsecondary-level business and office cluster (office systems, accounting, medical office, and microcomputer technologies) and two programs in the legal cluster (court reporting and paralegal…

  17. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  18. Revisioning Information and Communication Technology for Development (ICT4D) at the Comparative & International Education Society (CIES): A Five-Year Account (2009-2013)

    ERIC Educational Resources Information Center

    Kang, Haijun

    2014-01-01

    The purpose of this paper is to provide an account of how Information and Communication Technology (ICT) has evolved as a key topic and research area at the Comparative and International Education Society (CIES) conference. The past five years' CIES conference papers with an ICT component are reviewed for common development trends, opportunities,…

  19. Accounting for the Microbusiness: A Teaching Manual. A Handbook for Volunteers. Appropriate Technologies for Development. Reprint R-23B.

    ERIC Educational Resources Information Center

    Ronan, Michael W.; Noronha, Augusto A.

    This manual is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.) The first chapter of the manual is devoted to an overview of the nature…

  20. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  1. Natural, Practical and Social Contexts of E-Learning: A Critical Realist Account for Learning and Technology

    ERIC Educational Resources Information Center

    Li, Z.

    2013-01-01

    Much of the research in educational technology with a primary concern over how technology enhances learning has been criticized as privileging the immediate learning settings over the other dimensions of learners' social life and the wider social and economic contexts in which learning and technology are located. The ability to develop a rich…

  2. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  3. Professional Development Plans for Technology Education: Accountability-Based Applications at the Secondary and Post-Secondary Level

    ERIC Educational Resources Information Center

    Loveland, Thomas

    2012-01-01

    Education is a lifelong process of continuous learning and renewal. This is necessary because of ongoing research and changes in technologies. For educators, the need for training leads to a continual search for learning opportunities from many sources. School administrators routinely provide in-service training. National and state associations…

  4. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  5. Designing Surface Monitoring Meshes for Geologic Carbon Capture and Storage Sites: Accurate Emissions Accounting for an Essential 2°C Mitigation Technology

    NASA Astrophysics Data System (ADS)

    Augustin, C. M.; Swart, P. K.; Broad, K.

    2014-12-01

    Geologic carbon capture and storage (CCS) is a feasible solution to the international greenhouse gas (GHG) emissions problem and it has recently been called a "vital" mitigation tool by the International Energy Agency. However, there exists uncertainty concerning the terminal fate of stored carbon dioxide (CO2.) In this regard, reliable monitoring, verification and accounting (MVA) technologies are essential for making CCS publicly acceptable. Chiefly, MVA addresses safety and environmental concerns by providing a warning system to prevent or alleviate CO2 leakages. A secondary purpose of MVA technologies is to prove compliance with CO2 reduction standards through inventory verification. A key MVA tool for tracking CO2 leakages is surface (atmospheric) monitoring. Demonstrating its value, industry actors feel an impetus to invest in surface monitoring as a low-risk, high-value technology to mitigate liability in cases of potential leakages. Despite how necessary this tool is, to date, all surface monitoring mesh designs and best practices have been proposed locally, without discussion of standardization or optimization on a regional, national or international level. We identify the fundamental problem of surface monitoring mesh design as locating the monitoring sites to record CO2 levels over the designated geographic area at lowest cost with maximum impact. We approach this problem from both an operations research (OR) perspective and atmospheric dispersion perspective. From an OR perspective, we approach mesh design using multiobjective optimization models - we specify the relative placement of candidate sites, observation time interval, and optimality criteria. In the second approach, we model CO2 leakage scenarios to test the effectiveness of proposed mesh design from the first approach. We use atmospheric dispersion modeling softwares AERMOD and SCREEN3 - both tools developed by the United States Environmental Protection Agency and codified into law - for

  6. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  7. 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…

  8. Contabilidad para la Micro Empresa. Manual de Ensenanza (Accounting for the Microbusiness: A Teaching Manual). Appropriate Technologies for Development. Reprint No. R-23.

    ERIC Educational Resources Information Center

    Ronan, Michael W.

    This manual, the Spanish translation of a guide on accounting for microbusinesses, is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.)…

  9. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

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

  10. Information Technology Management: Report on Defense Property Accountability System Controls Placed in Operation and Test of Operating Effectiveness for the Period September 1, 2004 Through April 30, 2005

    DTIC Science & Technology

    2007-11-02

    Information Technology Management Department of Defense Office of the Inspector General July 7, 2005 Report on Defense Property...number. 1. REPORT DATE 07 JUL 2005 2. REPORT TYPE N/A 3. DATES COVERED - 4. TITLE AND SUBTITLE Information Technology Management : Report

  11. Enhanced Student Learning in Accounting Utilising Web-Based Technology, Peer-Review Feedback and Reflective Practices: A Learning Community Approach to Assessment

    ERIC Educational Resources Information Center

    Taylor, Sue; Ryan, Mary; Pearce, Jon

    2015-01-01

    Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

  12. Understanding the Nature of Accountability Failure in a Technology-Filled, Laissez-Faire Classroom: Disaffected Students and Teachers Who Give In

    ERIC Educational Resources Information Center

    Elstad, Eyvind

    2006-01-01

    This paper discusses how the curriculum is shaped by the situational logic of a technology-filled classroom, and how this logic is under the influence of ideas about student--teacher interactions and "do-it-yourself learning." It analyses case material from a school using game theory. Free access in the classroom to the Internet, games,…

  13. Technology

    ERIC Educational Resources Information Center

    Isman, Aytekin

    2003-01-01

    This article begins by drawing on literature to examine the various definitions of "technology" and "technique." Following a discussion of the origin of technology in education, the remaining sections of the article focus on the relationships and interaction between: (1) machines and technique; (2) science and technique; (3)…

  14. Technology.

    ERIC Educational Resources Information Center

    Giorgis, Cyndi; Johnson, Nancy J.

    2002-01-01

    Presents annotations of 30 works of children's literature that support the topic of technology and its influences on readers' daily lives. Notes some stories tell about a time when simple tools enabled individuals to accomplish tasks, and others feature visionaries who used technology to create buildings, bridges, roads, and inventions. Considers…

  15. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

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

  16. Objectifying “Pain” in the Modern Neurosciences: A Historical Account of the Visualization Technologies Used in the Development of an “Algesiogenic Pathology”, 1850 to 2000

    PubMed Central

    Stahnisch, Frank W.

    2015-01-01

    Particularly with the fundamental works of the Leipzig school of experimental psychophysiology (between the 1850s and 1880s), the modern neurosciences witnessed an increasing interest in attempts to objectify “pain” as a bodily signal and physiological value. This development has led to refined psychological test repertoires and new clinical measurement techniques, which became progressively paired with imaging approaches and sophisticated theories about neuropathological pain etiology. With the advent of electroencephalography since the middle of the 20th century, and through the use of brain stimulation technologies and modern neuroimaging, the chosen scientific route towards an ever more refined “objectification” of pain phenomena took firm root in Western medicine. This article provides a broad overview of landmark events and key imaging technologies, which represent the long developmental path of a field that could be called “algesiogenic pathology.” PMID:26593953

  17. 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

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

    PubMed

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

    2016-01-01

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

  19. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  20. Technology.

    ERIC Educational Resources Information Center

    Online-Offline, 1998

    1998-01-01

    Focuses on technology, on advances in such areas as aeronautics, electronics, physics, the space sciences, as well as computers and the attendant progress in medicine, robotics, and artificial intelligence. Describes educational resources for elementary and middle school students, including Web sites, CD-ROMs and software, videotapes, books,…

  1. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  2. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

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

  3. 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.

  4. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  5. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  6. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  7. Problems and Solutions of Popularization of Accounting Computerization

    NASA Astrophysics Data System (ADS)

    Lu, Kan; Fu, YingLi; Gu, CaiDong; Zhang, Liang

    With the integration of China's economy and international markets, accounting computerization, which conducts accounting and accounting control by taking advantage of computer, has become a major component sector of accounting modernization and the main content of accounting reform. The popularization of accounting computerization is beyond question. Only this popularization can meet the requirement of knowledge economy for accounting information. It is the need to deepen accounting reform, to further enhance the level of accounting work and to achieve China's modernization of science and technology as well. This paper discusses problems and relevant solutions in the popularization process of accounting computerization so as to carry out this popularization better.

  8. What Happens when Accountability Meets Technology Integration

    ERIC Educational Resources Information Center

    Keller, John B.; Bichelmeyer, Barbara A.

    2004-01-01

    The "No Child Left Behind Act" continues to provide a centerpiece for educational discussions. This federal policy has been the object of praise and criticism and has brought standards-based reform into focus for the nation. In this paper the authors discuss the ways that standards-based reforms may be at odds with efforts to increase technology…

  9. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  10. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  11. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  12. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  13. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  14. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  15. 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…

  16. Integrating Critical Spreadsheet Competencies into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Walters, L. Melissa; Pergola, Teresa M.

    2012-01-01

    The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  18. 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.

  19. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  20. The Perceptions and Experiences of Students in a Paperless Accounting Class

    ERIC Educational Resources Information Center

    Teeter, Steve; Madsen, Susan R.; Hughes, Jason; Eagar, Brent

    2007-01-01

    Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove…

  1. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

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

  2. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

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

  3. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  4. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  5. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  6. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  8. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  9. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  10. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  11. 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…

  12. Accountability in Education.

    ERIC Educational Resources Information Center

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

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

  13. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  14. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  15. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

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

  16. 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)

  17. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

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

  18. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

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

  19. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 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.

  1. Performance, Accountability, and Results.

    ERIC Educational Resources Information Center

    Drucker, Peter F.

    1992-01-01

    Although technology might greatly increase school performance, the economics will be hard to manage and explain to a tax-paying public. As in hospitals, technology is an expensive investment that will not replace people. Schooling's true challenge is not handling machinery but creating a multicultural society. To succeed, schools must emphasize…

  2. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  3. Using Practitioners' Viewpoints To Improve Accounting Students' Communications Skills.

    ERIC Educational Resources Information Center

    Nellermoe, Donald A.; Weirich, Thomas R.; Reinstein, Alan

    1999-01-01

    Notes that innovations in technology have greatly enhanced educators' abilities to incorporate instruction in written and oral communication skills in the accounting curriculum. Finds that practitioners agree with the new writing requirements of the CPA (Certified Public Account) exam, and endorse the use of information technology in preparing…

  4. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  5. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

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

  6. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

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

  7. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  8. Professional Capital as Accountability

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  9. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

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

  10. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  11. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

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

  12. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

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

  13. Planning for Accountability.

    ERIC Educational Resources Information Center

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

    1999-01-01

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

  14. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

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

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

  15. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  16. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  17. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

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

  18. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  19. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

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

  20. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

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

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

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

  3. 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...

  4. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

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

  5. The Role of Libraries in Web-Based Distance Education: An Account and an Analysis of the Impact of Web Technology on Distance Learning--What Remains Unchanged, What Is Changing

    ERIC Educational Resources Information Center

    Cooke, Nicole A.

    2004-01-01

    Even though distance education has a long and diverse history, dating back to 1840, in the last ten-to-fifteen years it has been completely transformed by the emergence of Web-based technology. This technology has had an enormous impact on all aspects of distance education (or distance learning as it is increasingly called). In addition to…

  6. A Course in Business Communication for Accountants.

    ERIC Educational Resources Information Center

    Yin, Koh Moy; Wong, Irene

    1990-01-01

    Describes a communication course given at the Nanyang Technological Institute in Singapore to accountancy and commerce students who are nonnative English speakers. The ability to communicate effectively in a business environment, orally and in writing, is emphasized rather than English proficiency. The course includes lectures, writing…

  7. 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…

  8. Accounting Ethics Education: An Interactive Approach

    ERIC Educational Resources Information Center

    White, Gwendolen B.

    2004-01-01

    An interactive and technological approach was used to discuss ethics with accounting students. Students responded anonymously to ethics questions using wireless transmitters. The students' responses were shown to the group. A customized DVD of movie scenes from "The Producers" and "Wall Street" and a still picture of Enron's…

  9. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  10. Technological Tyranny

    NASA Astrophysics Data System (ADS)

    Greenwood, Dick

    1984-08-01

    It is implicitly assumed by those who create, develop, control and deploy new technology, as well as by society at-large, that technological innovation always represents progress. Such an unchallenged assumption precludes an examination and evaluation of the interrelationships and impact the development and use of technology have on larger public policy matters, such as preservation of democratic values, national security and military policies, employment, income and tax policies, foreign policy and the accountability of private corporate entities to society. This brief challenges those assumptions and calls for social control of technology.

  11. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

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

  12. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  13. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  14. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

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

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

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

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

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

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  17. Demonstrating marketing accountability.

    PubMed

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

    2008-01-01

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

  18. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  19. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

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

  20. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

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

  1. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

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

  2. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

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

  3. 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.

  4. Educational Technology.

    ERIC Educational Resources Information Center

    Fournier, J. P.

    1978-01-01

    Contains an account of the conclusions and recommendations of the International Conference on Economic Analysis for Educational Technology Decisions (June 1978), as well as an annotated bibliography of 26 working documents, and a separate annotated listing of approximately 350 articles, documents, books, and journals organized by types of…

  5. Spills, drills, and accountability

    SciTech Connect

    1993-12-31

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

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

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

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

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

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

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

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

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  12. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

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

  13. 32 CFR 2400.29 - Accountability and control.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  15. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  16. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  17. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

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

  19. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

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

  20. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  1. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

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

  2. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  3. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

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

  4. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

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

  5. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  6. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  7. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  9. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  10. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  12. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  13. Application Controls Over the Annuitant Pay Subsystem at the Defense Finance and Accounting Service Denver Center

    DTIC Science & Technology

    1999-03-23

    Financial Management-5.3) 7 Information Technology Management Functional Area. Objective: Provide services that satisfy customer information needs. Goal...Improve information technology management tools. ( Information Technology Management -2.4) General Accounting Office High-Risk Area. The General Accounting

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

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

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

  16. Fundamentals of materials accounting for nuclear safeguards

    SciTech Connect

    Pillay, K.K.S.

    1989-04-01

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

  17. The Accountability Illusion: New Jersey

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

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

  19. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  20. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

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

  1. 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)

  2. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

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

  3. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

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

  4. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

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

  5. An Accounting International Experience Course

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  6. The Accountability Illusion: New Hampshire

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  8. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  9. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  10. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  11. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

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

  12. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  13. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  14. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  15. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

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

  16. Accountability,

    DTIC Science & Technology

    1987-05-01

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

  17. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

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

  18. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  19. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  20. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

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

  1. Federal Information Technology Savings, Accountability, and Transparency Act of 2013

    THOMAS, 113th Congress

    Sen. Udall, Tom [D-NM

    2013-12-17

    12/17/2013 Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  2. 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.

  3. 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.

  4. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

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

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

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

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

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

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

  9. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  10. Using EDI (electronic data interchange) to improve the accounts payable department.

    PubMed

    Bort, R; Schinderle, D R

    1994-01-01

    Additional paperwork, escalating costs, and an outdated accounts payable system at St. Joseph Health System forced management staff to alter the way the accounts payable department operates. This article describes the process the health system used to automate one of its accounts payable departments by using electronic data interchange/electronic funds transfer (EDI/EFT) technology.

  11. Managerial accounting applications in radiology.

    PubMed

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

    2005-03-01

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

  12. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

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

  13. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

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

  14. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

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

  15. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

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

  16. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

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

  17. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

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

  18. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

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

  19. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

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

  20. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

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

  1. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  2. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  3. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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

  4. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  5. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

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

  6. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

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

  7. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

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

  8. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  9. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

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

  10. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

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

  11. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  12. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

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

  13. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

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

  14. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

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

  15. Improving School Accountability in California

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  16. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  17. The Employers' Priorities. Vocational Skills and Capabilities for Management Accountants.

    ERIC Educational Resources Information Center

    Hassall, Trevor; Joyce, John; Montano, Jose Luis Arquero; Anes, Jose Antonio Donoso

    2001-01-01

    Responses from 214 of 950 British employers of management accountants were analyzed with a weighted importance indicator. Communication and time management skills were most important. Employers thought that entry workers had good information technology skills but oral and written communication was "just acceptable." Also needing…

  18. 47 CFR 32.2 - Basis of the accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... products and services purchased by customers. (c) In the course of developing the bases for this account... (natural groupings) do take place in the course of providing products and services to customers. These... intended to permit technological distinctions. Similarly, the primary bases of plant operations,...

  19. 47 CFR 32.2 - Basis of the accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... products and services purchased by customers. (c) In the course of developing the bases for this account... (natural groupings) do take place in the course of providing products and services to customers. These... intended to permit technological distinctions. Similarly, the primary bases of plant operations,...

  20. 47 CFR 32.2 - Basis of the accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... products and services purchased by customers. (c) In the course of developing the bases for this account... (natural groupings) do take place in the course of providing products and services to customers. These... intended to permit technological distinctions. Similarly, the primary bases of plant operations,...

  1. Ontology-Based e-Assessment for Accounting Education

    ERIC Educational Resources Information Center

    Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

    2013-01-01

    This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

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

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

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

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

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

  4. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  10. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  11. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  13. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

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

  14. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

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

  15. Nuclear material accounting software for Ukraine

    SciTech Connect

    Doll, M.; Ewing, T.; Lindley, R.; McWilliams, C.; Roche, C.; Sakunov, I.; Walters, G.

    1999-07-26

    Among the needs identified during initial surveys of nuclear facilities in Ukraine was improved accounting software for reporting material inventories to the regulatory body. AIMAS (Automated Inventory/Material Accounting System) is a PC-based application written in Microsoft Access that was jointly designed by an US/Ukraine development team. The design is highly flexible and configurable, and supports a wide range of computing infrastructure needs and facility requirements including situations where networks are not available or reliable. AIMAS has both English and Russian-language options for displays and reports, and it operates under Windows 3.1, 95, or NT 4.0{trademark}. AIMAS functions include basic physical inventory tracking, transaction histories, reporting, and system administration functions (system configuration, security, data backup and recovery). Security measures include multilevel password access control, all transactions logged with the user identification, and system administration control. Interfaces to external modules provide nuclear fuel burn-up adjustment and barcode scanning capabilities for physical inventory taking. AIMAS has been installed at Kiev Institute of Nuclear Research (KINR), South Ukraine Nuclear Power Plant (SUNPP), Kharkov Institute of Physics and Technology (KIPT), Sevastopol Institute of Nuclear Energy and Industry (SINEI), and the Ministry of Environmental Protection and Nuclear Safety/Nuclear Regulatory Administration (MEPNS/NRA). Facility specialists are being trained to use the application to track material movement and report to the national regulatory authority.

  16. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

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

  17. PFI management called to account.

    PubMed

    2008-11-01

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

  18. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

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

  19. Tritium accountancy in fusion systems

    SciTech Connect

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

    2015-03-15

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

  20. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

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

  1. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  2. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

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

  3. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

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

  5. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

    First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.

  6. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  7. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

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

  8. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

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

    2014-03-06

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

  9. Mutual Accountability and Adult Literacy. Research Brief

    ERIC Educational Resources Information Center

    Houston-Knopff, Robin

    2009-01-01

    Accountability plays a key role in the field of adult literacy. Indeed, practitioners often juggle multiple accountabilities--to funders, taxpayers, learners, boards of directors, the community, and their profession. These may be in tension with each other, as when teachers' accountability to learners conflicts with their accountability to deliver…

  10. Accountability and Sanctions in English Schools

    ERIC Educational Resources Information Center

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  11. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

    Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

  12. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUTH IN SAVINGS § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General....

  13. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  14. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  19. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  1. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  5. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  7. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  9. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  10. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  11. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  12. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  14. Report on Federal Individual Training Accounts.

    ERIC Educational Resources Information Center

    President's Task Force on Federal Training Technology, Washington, DC.

    To explore options to establish Federal Individual Training Accounts (ITAs), a study reviewed Pennsylvania's Individual Learning Accounts, Cedar Company's Individual Learning Accounts, ITAs under the Workforce Investment Act, and the United Kingdom's Individual Learning Accounts. ITAs were defined as a base amount of resources--dollars or…

  15. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

    Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

  16. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. The Global Challenge for Accounting Education

    ERIC Educational Resources Information Center

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. Accounting Students' Performance and Personality Types.

    ERIC Educational Resources Information Center

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

    Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

  3. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination...

  4. 5 CFR 1650.3 - Frozen accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Frozen accounts. 1650.3 Section 1650.3... SAVINGS PLAN General § 1650.3 Frozen accounts. (a) All withdrawals from the TSP are subject to the rules... participant may not withdraw any portion of his or her account balance if the account is frozen due to...

  5. Cost Accounting in the Automated Manufacturing Environment

    DTIC Science & Technology

    1988-06-01

    current cost accounting systems...Bennett et al., 1987]. First, users of cost accounting information express different levels of satisfaction with the 65 effectiveness of current cost accounting systems...Bennett et al., 1987). For example, it was found that, ආ percent of the users are unhappy with current cost accounting

  6. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  7. 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…

  8. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... exempted from the requirement to furnish the disclosure accounting under the provisions of § 310.26(b). (2... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all...

  9. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  10. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  11. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  12. Personal Retirement Accounts and Saving†

    PubMed Central

    Aguila, Emma

    2017-01-01

    Aging populations are leading countries worldwide to social security reforms. Many countries are moving from pay-as-you-go to personal retirement account (PRA) systems because of their financial sustainability and positive impact on private savings. PRA systems boost private savings at a macro level by converting a government liability into financial wealth managed by private fund managers. However, at a micro level, changes in retirement wealth affect individuals' saving and consumption patterns through their working lives. Retirement wealth increased for lower-income workers after Mexico introduced PRAs, crowding out saving, increasing consumption, and offsetting some of the PRA effect on private savings. (JEL D14, E21, H55, J26, O16) PMID:28286607

  13. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

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

  14. Measuring accounts receivable performance: a comprehensive method.

    PubMed

    Newton, R L

    1993-05-01

    Nonperforming assets, such as accounts receivable, are frequently cited as sources of financial difficulty for hospitals. Yet, many hospitals, relying on the traditional measure of accounts receivable--days revenue outstanding--may not have a true grasp of the real cost of their accounts receivable. The author discusses the costs imposed on a hospital by accounts receivable and describes three cost components that must be calculated if the true cost of accounts receivable is to be determined and controlled.

  15. Some Implications of the Philosophy of Technology for Science, Technology and Society (STS) Studies

    ERIC Educational Resources Information Center

    Ankiewicz, Piet; De Swardt, Estelle; De Vries, Marc

    2006-01-01

    Technology is frequently considered in terms of its impact on entities outside its essential nature: as the impact of technology on the environment and society, but also the impact of human values and needs on technology. By taking particular social implications of technology into account, the Science-Technology relationship can be extended to the…

  16. Technology Development.

    ERIC Educational Resources Information Center

    Gomory, Ralph E.

    1983-01-01

    The evolutionary character and complexity of technological development is discussed, focusing on the steam engine and computer as examples. Additional topics include characteristics of science/technology, cultural factors in technological development, technology transfer, and problems in technological organization. (JN)

  17. Management implications of the Health Insurance Portability and Accountability Act.

    PubMed

    Prince, L H; Carroll-Barefield, A

    2000-09-01

    Health care professionals are faced with ever-changing rules and regulations and technological advances. Add to this the 1996 Health Insurance Portability and Accountability Act (HIPAA) and the health care manager's list of challenges continues to expand. This article presents an overview of HIPAA requirements and tools for use by health care managers in ensuring their facility is in compliance with the latest rulings.

  18. The Economics of Medicare Accountable Care Organizations

    PubMed Central

    Blackstone, Erwin A.; Fuhr, Joseph P.

    2016-01-01

    Background Accountable care organizations (ACOs) have been created to improve patient care, enhance population health, and reduce costs. Medicare in particular has focused on ACOs as a primary device to improve quality and reduce costs. Objective To examine whether the current Medicare ACOs are likely to be successful. Discussion Patients receiving care in ACOs have little incentive to use low-cost quality providers. Furthermore, the start-up costs of ACOs for providers are high, contributing to the minimal financial success of ACOs. We review issues such as reducing readmissions, palliative care, and the difficulty in coordinating care, which are major cost drivers. There are mixed incentives facing hospital-controlled ACOs, whereas physician-controlled ACOs could play hospitals against each other to obtain high quality and cost reductions. This discussion also considers whether the current structure of ACOs is likely to be successful. Conclusion The question remains whether Medicare ACOs can achieve the Triple Aim of “improving the experience of care, improving the health of populations, and reducing per capita costs of health care.” Care coordination in ACOs and information technology are proving more complicated and expensive to implement than anticipated. Even if ACOs can decrease healthcare costs and increase quality, it is unclear if the current incentives system can achieve these objectives. A better public policy may be to implement a system that encompasses the best practices of successful private integrated systems rather than promoting ACOs. PMID:27066191

  19. Read Any Good Technology Policies Lately?

    ERIC Educational Resources Information Center

    Mills, Lane B.

    2005-01-01

    Lane Mills, assistant superintendent for accountability and technology for Wilson County Schools, in North Carolina, describes the process of reviewing and updating technology policies in her home school district. While technology policies and procedures should be tailored to each district's needs and level of technology use, some basic policies…

  20. 78 FR 24749 - Health Information Technology Policy Committee Appointment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-26

    ... OFFICE Health Information Technology Policy Committee Appointment AGENCY: Government Accountability... Act of 2009 (ARRA) established the Health Information Technology Policy Committee to make recommendations on the implementation of a nationwide health information technology infrastructure to the...

  1. The Effects of Pre-College Accounting on the College Accounting Student.

    ERIC Educational Resources Information Center

    Schroeder, Nicholas

    1985-01-01

    Through a research project, the author found that the attitudes of college accounting students toward high school accounting as the starting point for an accounting education and also the introductory financial accounting grades of college students are often closely associated with extensive accounting coursework completed prior to college. (CT)

  2. The Changing Role of the Management Accountant: The Impact Upon Accounting Education.

    ERIC Educational Resources Information Center

    Cao, Le Thi; Buchanan, Phillip G.

    1985-01-01

    Discusses the results and the implications for accounting education of a questionnaire sent to members of the National Association of Accountants. The study was made to determine management accountants' perception of their role(s) in the organization. The author also comments on accounting curriculum and the role of the accounting educator. (CT)

  3. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.407 Revenue accounting expenses in Account 6620. (a) Revenue accounting expenses that are attributable to End User Common Line access... 47 Telecommunication 3 2010-10-01 2010-10-01 false Revenue accounting expenses in Account 6620....

  4. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Account 234, Accounts payable to associate companies. This account must include all amounts payable to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water...

  5. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... source of accounting and billing for reimbursement. No separate property book accounts will be set up for... noted on the reverse side of the bill of lading. (2) When a DD Form 1348-1 has not been received by...

  6. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... source of accounting and billing for reimbursement. No separate property book accounts will be set up for... noted on the reverse side of the bill of lading. (2) When a DD Form 1348-1 has not been received by...

  7. The Auditing of Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

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

  8. The Diagnostic Process in Accounting Evaluation.

    ERIC Educational Resources Information Center

    Ruby, Ralph, Jr.; And Others

    1981-01-01

    Presents ideas on developing a diagnostic accounting instrument, and answers the following questions: Are the diagnostic instruments given to accounting students measuring what they should measure? What advice can be given to students regarding questions that were missed? (CT)

  9. Educative Accountability Policy Research: Methodology and Epistemology.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    1996-01-01

    Accountability policy research relies on systems theory, objectivism, and logical empiricism to identify learning performance indicators. Policy knowledge production should permit a more holistic, causally interdependent view of teaching, learning, and leadership services. Presents an accountability policy methodology stressing formative…

  10. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  11. Analysis of the Financial Accounting Sites on the World Wide Web

    DTIC Science & Technology

    2002-06-01

    corporate finance . The glossary does not have a search engine. The terms and definitions are listed in alphabetical order. 5. Professional...Financial Planning, Corporate Finance , Tax and Technology The site also offers for a fee a variety of financial and accounting courses. 41 7...accounting and reporting resources. Other researchers may broaden the scope and include managerial accounting and corporate finance sources as well. A lot of

  12. The Curriculum Design in Universities from the Perspective of Providers in Accounting Education

    ERIC Educational Resources Information Center

    Cheng, Kai-Wen

    2007-01-01

    Under the influence of globalization and the ongoing expansion of technology, many scholars believe that there is an obvious discrepancy of expectation between the providers of accounting education (i.e. teachers and students) and the demanders of that education (i.e. accounting firms and business enterprises) (Albrecht & Sack, 2000; Li, 1999; Ma,…

  13. ASPEN--A Web-Based Application for Managing Student Server Accounts

    ERIC Educational Resources Information Center

    Sandvig, J. Christopher

    2004-01-01

    The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…

  14. 42 CFR 51c.112 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant...

  15. 42 CFR 56.113 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant...

  16. Do Accountability Policies Push Teachers Out?

    ERIC Educational Resources Information Center

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  17. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be...

  18. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 86.18 Section 86.18 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH... Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant...

  19. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  20. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Force account. 968.120 Section 968... PUBLIC HOUSING MODERNIZATION General § 968.120 Force account. (a) For both CIAP and CGP, a PHA may undertake the activities using force account labor, only where specifically approved by HUD in the...

  1. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Force account. 968.120 Section 968... PUBLIC HOUSING MODERNIZATION General § 968.120 Force account. (a) For both CIAP and CGP, a PHA may undertake the activities using force account labor, only where specifically approved by HUD in the...

  2. 24 CFR 17.69 - Accounting control.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension...

  3. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 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...

  4. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  6. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  7. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 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...

  8. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  9. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  10. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  11. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 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...

  12. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  13. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 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...

  14. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  16. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  19. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  20. 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 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...

  1. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 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...

  2. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  3. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  4. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  6. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 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...

  7. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  8. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  9. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  10. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  11. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  12. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  13. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 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...

  14. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  15. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  16. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  18. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  19. Confidentiality of Accounting Academics: Consequences of Nonconformity

    ERIC Educational Resources Information Center

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  20. Cashier/Accounts Receivable Clerk Exploration.

    ERIC Educational Resources Information Center

    Portsmouth City School Board, VA.

    The student materials present exercises designed to simulate the job performed by a cashier/accounts receivable clerk. The content of the course covers job instructions, writing receipts, proving cash, customer accounts, preparing statements, and schedule of accounts receivable. Also included in the document are a pretest and post test for the…

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

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

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

  2. Utilizing a Micro in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Wolverton, L. Craig

    1982-01-01

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

  3. 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…

  4. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  5. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

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

  6. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  7. 46 CFR Sec. 3 - Accounting for revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies...

  8. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  9. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  10. 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...

  11. 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...

  12. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  14. 24 CFR 17.69 - Accounting control.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension...

  15. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  16. Educating the Next Generation of Accounting Professionals

    ERIC Educational Resources Information Center

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

    Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

  17. Employers' Perceptions of Online Accounting Education

    ERIC Educational Resources Information Center

    Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

    2014-01-01

    The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

  18. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  20. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  1. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  2. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  3. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  4. Educational Leadership in an Era of Accountability.

    ERIC Educational Resources Information Center

    Riles, Wilson

    Given the present economic situation, it is inevitable that more state legislatures and school boards will adopt a "cost accounting" attitude toward education. However, schools aren't factories, and using an industrial model for accountability doesn't work. To have a viable system of accountability, everyone who is concerned with education must be…

  5. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  6. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  7. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  8. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  9. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  10. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

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

  11. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  12. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  13. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  14. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  15. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  16. Accountability Incentives: Do Schools Practice Educational Triage?

    ERIC Educational Resources Information Center

    Springer, Matthew G.

    2008-01-01

    Increasingly frequent journalistic accounts report that schools are responding to No Child Left Behind (NCLB) by engaging in what has come to be known as "educational triage." Although these accounts rely almost entirely on anecdotal evidence, the prospect is of real concern. The NCLB accountability system divides schools into those in…

  17. Guidelines for School Property Accounting in Colorado.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

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

  18. Accounting Systems 40S. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level accounting course for students in high schools in Manitoba. The course is designed for students who plan to engage in an entry-level accounting position or self-employment after graduation and for students who plan postsecondary study in accounting and business. The course builds on and…

  19. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  20. 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...

  1. 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...

  2. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  3. 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...

  4. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

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

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

  5. Preparing Students for an Online Accounting Course

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Walsh, Robert J.

    2009-01-01

    Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

  6. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability... a full accounting of the use of all benefit payments certified to a representative payee. If a requested report or accounting is not submitted within the time allowed, the district director...

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  8. Visualizing Accounting Transaction Flows into Financial Statements

    ERIC Educational Resources Information Center

    Jones, Daniel J.

    2012-01-01

    Professors who teach the introductory accounting course should ask themselves: "What are the core concepts that I wish to have my non-majors remember if I meet them at their ten-year alumni class reunion?" There is a fundamental logic to financial accounting. This teaching note presents foundational accounting concepts in a manner that…

  9. An overview of accounting and budgeting.

    PubMed

    Cawein, C

    2001-01-01

    Accounting is inextricably linked with daily professional practice and commerce. No individual, organization, or business can survive without some understanding of the basic concepts of accounting. Having knowledge of fundamental concepts of accounting will relieve some of the pressures imposed by governmental regulatory agencies and legislative requirements, and assist healthcare workers in operating more effectively and competing more successfully.

  10. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  11. Information Technology Management: Hurricane Katrina Disaster Recovery Efforts Related to Army Information Technology Resources

    DTIC Science & Technology

    2006-10-19

    Information Technology Management Department of Defense Office of Inspector General October 19, 2006 AccountabilityIntegrityQuality Hurricane...00-00-2006 4. TITLE AND SUBTITLE Information Technology Management : Hurricane Katrina Disaster Recovery Efforts Related to Army Information

  12. Defining professional nursing accountability: a literature review.

    PubMed

    Krautscheid, Lorretta C

    2014-01-01

    Professional nursing accountability is described by both professional nursing organizations and nursing education credentialing agencies as a core aspect that underpins professional nursing practice. Although accountability is foundational to professional practice, a review of the literature revealed no consistent language or definition regarding professional nursing accountability. Instead, the literature itself reveals that professional nursing accountability is challenging to both describe and define. The ambiguity surrounding how to define professional nursing accountability contributes to challenges associated with both teaching and evaluating student nurse accountability within nursing education curricula. This article provides a reliable and comprehensive definition of professional nursing accountability derived from a synthesis of the literature. Recommendations for nursing education practice and recommendations for nursing education research are proposed.

  13. Adequate Funding for Educational Technology

    ERIC Educational Resources Information Center

    Angle, Jason B.

    2010-01-01

    Public schools are currently operating in a pressure-cooker of accountability systems in which they must teach students to high standards and meet ever increasing targets for student proficiency, or face increasingly severe sanctions. Into this mix is thrown educational technology and the funding for that technology. The literature espouses the…

  14. Accelerating Spectrum Sharing Technologies

    SciTech Connect

    Juan D. Deaton; Lynda L. Brighton; Rangam Subramanian; Hussein Moradi; Jose Loera

    2013-09-01

    Spectrum sharing potentially holds the promise of solving the emerging spectrum crisis. However, technology innovators face the conundrum of developing spectrum sharing technologies without the ability to experiment and test with real incumbent systems. Interference with operational incumbents can prevent critical services, and the cost of deploying and operating an incumbent system can be prohibitive. Thus, the lack of incumbent systems and frequency authorization for technology incubation and demonstration has stymied spectrum sharing research. To this end, industry, academia, and regulators all require a test facility for validating hypotheses and demonstrating functionality without affecting operational incumbent systems. This article proposes a four-phase program supported by our spectrum accountability architecture. We propose that our comprehensive experimentation and testing approach for technology incubation and demonstration will accelerate the development of spectrum sharing technologies.

  15. 75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

    ... accountability record will be used to keep track of the dispensing of investigational anticancer agents to... technological collection techniques or other forms of information technology. Direct Comments to OMB: Written... public burden and associated response times, should be directed to the Attention: NIH Desk...

  16. Primary Care Clinics and Accountable Care Organizations

    PubMed Central

    Tang, Chiung-Ya; Lin, Yi-Ling; Masri, Maysoun Dimachkie

    2016-01-01

    Background The Accountable Care Organization (ACO) is one of the new models of health care delivery in the U.S. To date, little is known about the characteristics of health care organizations that have joined ACOs. We report on the findings of a survey of primary care clinics, the objective of which was to investigate the opinions of clinic management about participation in ACOs, and the characteristics of clinic organizational structure that may contribute to joining ACOs or be willing to do so. Methods A 27-item survey questionnaire was developed and distributed by mail in 3 annual waves to all Rural Health Clinics (RHCs) in 9 states. Two dependent variables - participation in ACOs and willingness to join ACOs - were created and analyzed using a generalized estimating equation (GEE) approach. Results 257 RHCs responded to the survey. A small percentage (5.2%) of the respondent clinics reported that they were participating in ACOs. RHCs in isolated areas were 78% less likely to be in ACOs (odds= 0.22, p= 0.059). Non-profit RHCs indicated a higher willingness to join an ACO than for-profit RHCs (B= 1.271, p= 0.054). There is a positive relationship between RHC size and willingness to join an ACO (B= 0.402, p=0.010). Conclusions At this early stage of ACO development, many RHC personnel are unfamiliar with the ACO model. Rural providers’ limited technological and human resources, and the lack of ACO development in rural areas, may delay or prevent their participation in ACOs. PMID:26900587

  17. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

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

  18. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    ERIC Educational Resources Information Center

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  19. Accounting Issues: An Essay Series Part I--Introduction to Accounting Theory and Cash

    ERIC Educational Resources Information Center

    Laux, Judy

    2007-01-01

    Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

  20. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    ERIC Educational Resources Information Center

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  1. 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...

  2. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  4. Information Technology Management: Status of Selected DoD Policies on Information Technology Governance

    DTIC Science & Technology

    2005-08-19

    Information Technology Management Department of Defense Office of the Inspector General August 19, 2005 AccountabilityIntegrityQuality Status of...TITLE AND SUBTITLE Information Technology Management : Status of Selected DoD Policies on Information Technology Governance 5a. CONTRACT NUMBER 5b... technology management ; however, until additional policy is issued and existing policy is authoritatively and thoroughly implemented, DoD information

  5. Occupational medicine. The science of accounting.

    PubMed

    Fallon, J B

    1989-01-01

    Accounting is inextricably linked to professional practice, industry and commerce. Having knowledge of some fundamental concepts may ease the burdens imposed by the need to maintain accounting records and help occupational health professionals to operate better within the corporate realm. The material in this chapter is intended to provide a bare-bones introduction to accounting for the novice and a brief review for those with more experience. More advanced material is contained in Chapter 4.

  6. Legal mechanisms supporting accountable care principles.

    PubMed

    Ramanathan, Tara

    2014-11-01

    Public health and private providers and facilities may shape the future of the US health system by engaging in new ways to deliver care to patients. "Accountable care" contracts allow private health care and public health providers and facilities to collaboratively serve defined populations. Accountable care frameworks emphasize health care quality and cost savings, among other goals. In this article, I explore the legal context for accountable care, including the mechanisms by which providers, facilities, and public health coordinate activities, avoid inefficiencies, and improve health outcomes. I highlight ongoing evaluations of the impact of accountable care on public health outcomes.

  7. Billing and accounts receivable: fundamentals for improvement.

    PubMed

    Bizon, M M

    1993-07-01

    If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

  8. Energy accounting for solar and alternative energy sources

    NASA Astrophysics Data System (ADS)

    Devine, W. D., Jr.

    Shortcomings in energy data collection, display and accounting practices are of minor consequence in an economy of today in which most end use services are provided via fossil fuels and electricity. However, the emergence of a variety of alternative technologies that might be used to provide these services suggests that present accounting practices be reexamined and a more appropriate system devised. The paper proposes an energy accounting framework based upon the actual services provided to end users. An energy service is a measure of the service actually provided to ultimate consumers by their own use of energy, quantified, for example, using units of work or of heat at various temperatures. Fifteen categories of energy service are described and some of their characteristics are identified. The proposed energy accounting framework consists of two matrices - an energy service matrix and an energy carrier matrix. The energy service matrix displays quantities of energy carriers used to provide energy services. The energy carrier matrix displays quantities of energy carriers used to produce and distribute energy carriers to ultimate consumers.

  9. Computer-generated fiscal reports for food cost accounting.

    PubMed

    Fromm, B; Moore, A N; Hoover, L W

    1980-08-01

    To optimize resource utilization for the provision of health-care services, well designed food cost accounting systems should facilitate effective decision-making. Fiscal reports reflecting the financial status of an organization at a given time must be current and representative so that managers have adequate data for planning and controlling. The computer-assisted food cost accounting discussed in this article can be integrated with other sub-systems and operations management techniques to provide the information needed to make decisions regarding revenues and expenses. Management information systems must be routinely evaluated and updated to meet the current needs of administrators. Further improvements in the food cost accounting system will be desirable whenever substantial changes occur within the foodservice operation at the University of Missouri-Columbia Medical Center or when advancements in computer technology provide more efficient methods for manipulating data and generating reports. Development of new systems and better applications of present systems could contribute significantly to the efficiency of operations in both health care and commercial foodservices. The computer-assisted food cost accounting system reported here might serve s a prototype for other management cost information systems.

  10. 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.

  11. 42 CFR 124.8 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who...

  12. 34 CFR 668.154 - Institutional accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 50 CFR 12.31 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability....

  14. Private Sector Contracting and Democratic Accountability

    ERIC Educational Resources Information Center

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  15. 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...

  16. 42 CFR 59.212 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability....

  17. An Existentialist Account of Identity Formation.

    ERIC Educational Resources Information Center

    Bilsker, Dan

    1992-01-01

    Gives account of Marcia's identity formation model in language of existentialist philosophy. Examines parallels between ego-identity and existentialist approaches. Describes identity in terms of existentialist concepts of Heidegger and Sartre. Argues that existentialist account of identity formation has benefits of clarification of difficult…

  18. ABACC`s nuclear material accountancy

    SciTech Connect

    Nicolas, R.O.

    1995-12-31

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

  19. State Technical Committee for Accounting. Official Report.

    ERIC Educational Resources Information Center

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  20. Changes to the Intermediate Accounting Course Sequence

    ERIC Educational Resources Information Center

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  1. Accounting for the Benefits of Database Normalization

    ERIC Educational Resources Information Center

    Wang, Ting J.; Du, Hui; Lehmann, Constance M.

    2010-01-01

    This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

  2. 37 CFR 2.208 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... bank or financial institution: (i) Name of the Bank, which is Treas NYC (Treasury New York City); (ii... name and deposit account number. (2) A payment to replenish a deposit account may be submitted by electronic funds transfer over the Office's Internet Web site (www.uspto.gov). (3) A payment to replenish...

  3. Accounting for Sustainability: An Active Learning Assignment

    ERIC Educational Resources Information Center

    Gusc, Joanna; van Veen-Dirks, Paula

    2017-01-01

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

  4. Accountability and Control in American Schools

    ERIC Educational Resources Information Center

    Ingersoll, Richard M.; Collins, Gregory J.

    2017-01-01

    One of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality…

  5. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  6. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  7. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  8. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  9. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  10. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  11. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  12. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  13. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the...

  14. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  15. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  16. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  17. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  18. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  19. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  20. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  1. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  2. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  3. 43 CFR 3935.10 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Accounting records. 3935.10 Section 3935.10 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... Production and Sale Records § 3935.10 Accounting records. (a) Operators or lessees must maintain records...

  4. 43 CFR 3935.10 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Accounting records. 3935.10 Section 3935.10 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... Production and Sale Records § 3935.10 Accounting records. (a) Operators or lessees must maintain records...

  5. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  6. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  7. 43 CFR 3935.10 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Accounting records. 3935.10 Section 3935.10 Public Lands: Interior Regulations Relating to Public Lands (Continued) BUREAU OF LAND MANAGEMENT... and Sale Records § 3935.10 Accounting records. (a) Operators or lessees must maintain records...

  8. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  9. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  10. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  11. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  12. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  13. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  14. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  15. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  16. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  17. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  18. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  19. 7 CFR 924.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess...

  20. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...