Science.gov

Sample records for accounting business finance

  1. Accounting and Finance in Business Studies.

    ERIC Educational Resources Information Center

    Smith, Alex

    1989-01-01

    Contends that accounting constitutes a core area of all business courses and is considered to be a difficult course to teach and learn. Suggests a practical approach to teaching accounting, presents ideas for introducing the subject, outlines the main content areas, and offers possible teaching methods. (KO)

  2. Integrating Finance and Accounting through a Business Combination Assignment

    ERIC Educational Resources Information Center

    Walstra, Richard; Harrington, Steve; Drougas, Anne; Pollastrini, Raymond

    2012-01-01

    The traditional approach to business education has been through functional training in specific disciplines. However, changes in the way businesses have operated over the past twenty years have led to calls for a new, integrated approach to business education. Support for an integrated curriculum has come from various professional organizations…

  3. Topical Interface between Managerial Finance and Managerial Accounting.

    ERIC Educational Resources Information Center

    Williams, Norman C.; Swanson, G. A.

    1988-01-01

    The authors present a method to examine the interfaces between business courses for redundancy. The method is demonstrated by examining the content in managerial finance and managerial accounting courses. A decision model application of analysis, expert judgment, and synthesis are incorporated in this method. (CH)

  4. Geothermal Small Business Workbook [Geothermal Outreach and Project Financing

    SciTech Connect

    Elizabeth Battocletti

    2003-05-01

    Small businesses are the cornerstone of the American economy. Over 22 million small businesses account for approximately 99% of employers, employ about half of the private sector workforce, and are responsible for about two-thirds of net new jobs. Many small businesses fared better than the Fortune 500 in 2001. Non-farm proprietors income rose 2.4% in 2001 while corporate profits declined 7.2%. Yet not all is rosy for small businesses, particularly new ones. One-third close within two years of opening. From 1989 to 1992, almost half closed within four years; only 39.5% were still open after six years. Why do some new businesses thrive and some fail? What helps a new business succeed? Industry knowledge, business and financial planning, and good management. Small geothermal businesses are no different. Low- and medium-temperature geothermal resources exist throughout the western United States, the majority not yet tapped. A recent survey of ten western states identified more than 9,000 thermal wells and springs, over 900 low- to moderate-temperature geothermal resource areas, and hundreds of direct-use sites. Many opportunities exist for geothermal entrepreneurs to develop many of these sites into thriving small businesses. The ''Geothermal Small Business Workbook'' (''Workbook'') was written to give geothermal entrepreneurs, small businesses, and developers the tools they need to understand geothermal applications--both direct use and small-scale power generation--and to write a business and financing plan. The Workbook will: Provide background, market, and regulatory data for direct use and small-scale (< 1 megawatt) power generation geothermal projects; Refer you to several sources of useful information including owners of existing geothermal businesses, trade associations, and other organizations; Break down the complicated and sometimes tedious process of writing a business plan into five easy steps; Lead you--the geothermal entrepreneur, small company, or

  5. Financing Your Small Business: A Workbook for Financing Small Business.

    ERIC Educational Resources Information Center

    Compton, Clark W.

    Designed to assist established businesspeople with the development of a loan proposal, this workbook offers information on sources of financing and step-by-step guidance on applying for a loan. After chapter I discusses borrowers' and lenders' attitudes towards money, chapter II offers suggestions for determining financial needs. Chapter III lists…

  6. 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…

  7. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financing, accounting, and audit. 29.6... the day at the end of each month or other agreed upon accounting period. (b) Costs of...

  8. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Financing, accounting, and audit. 29.6... LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify... the day at the end of each month or other agreed upon accounting period. (b) Costs of...

  9. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Financing, accounting, and audit. 29.6... LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify... the day at the end of each month or other agreed upon accounting period. (b) Costs of...

  10. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Financing, accounting, and audit. 29.6... LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall notify... the day at the end of each month or other agreed upon accounting period. (b) Costs of...

  11. An Examination of University Library Collections of International Accounting and Finance Periodicals.

    ERIC Educational Resources Information Center

    Wilson, Thomas E.; Brooks, Richard C.

    1998-01-01

    Survey responses from libraries in colleges with accounting programs (104 accredited, 163 nonaccredited) showed that nonaccredited schools with no advanced business degrees subscribed to fewer than 3 of 43 international journals; the average for accredited schools was 15. Only 17.67% of accounting and finance journals in accredited institutions…

  12. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... held by depositories, fiscal agents, and custodians. A report of each audit made by the Comptroller... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Financing, accounting, and audit. 29.6... LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall...

  13. Burnout among Accounting and Finance Academics in Ireland

    ERIC Educational Resources Information Center

    Byrne, Marann; Chughtai, Aamir; Flood, Barbara; Murphy, Evelyn; Willis, Pauline

    2013-01-01

    Purpose: The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach: Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample "t"-tests, one way analysis…

  14. The School Finance Reform Movement: Implications for School Business Administration.

    ERIC Educational Resources Information Center

    Jordan, K. Forbis

    In this speech, the author summarizes the economic and political issues relating to the current interest in school finance reform and discusses the research efforts of the National Educational Finance Project. He focuses on those efforts of direct relevance to school business administration -- cost differentials among educational programs,…

  15. 77 FR 19750 - Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy; Small... of consideration. ADDRESSES: Direct all written comments to Office of Domestic Finance, Small... be directed to the Office of Domestic Finance, Small Business Lending Fund; Daniel Rourke;...

  16. Cross-Referencing National Standards in Personal Finance for Business Education with National Standards in Personal Finance Education

    ERIC Educational Resources Information Center

    Gayton, Jorge

    2005-01-01

    The purpose of this study was to determine the extent to which National Standards in Personal Finance for Business Education correlate with National Standards in Personal Finance Education. A content analysis revealed that the National Standards in Personal Finance for Business Education, established by the National Business Education Association…

  17. The New Community College Business and Finance Model

    ERIC Educational Resources Information Center

    Myran, Gunder

    2013-01-01

    The term "community college business and finance model" is unlikely to evoke a positive response from educators who resist labeling students as "customers," do not want to call the college's offerings "products," and don't like to hear the college referred to as a "business." Faculty and staff tend…

  18. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Small Businesses that may be ineligible for financing. 107.720 Section 107.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining...

  19. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Small Businesses that may be ineligible for financing. 107.720 Section 107.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining...

  20. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Small Businesses that may be ineligible for financing. 107.720 Section 107.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining...

  1. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Small Businesses that may be ineligible for financing. 107.720 Section 107.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining...

  2. Small Business Health Information Technology Financing Act

    THOMAS, 111th Congress

    Rep. Dahlkemper, Kathleen A. [D-PA-3

    2009-06-24

    11/19/2009 Received in the Senate and Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  3. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  4. Colorado Business Commission on Child Care Financing, Report.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Human Services, Denver. Div. of Child Care.

    This report examines child care from a business perspective and proposes methods to help finance affordable, accessible, and high-quality child care in Colorado. The Commission's procedures are described, and data summaries are included. The following 12 recommendations are made: (1) establish model planning and zoning programs to increase and…

  5. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Small Businesses that may be ineligible for financing. 108.720 Section 108.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  6. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Small Businesses that may be ineligible for financing. 108.720 Section 108.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  7. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Small Businesses that may be ineligible for financing. 108.720 Section 108.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  8. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Small Businesses that may be ineligible for financing. 108.720 Section 108.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  9. 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…

  10. Financing Health Care: Businesses, Households, and Governments, 1987-2003

    PubMed Central

    Cowan, Cathy A.; Hartman, Micah B.

    2005-01-01

    This article provides estimates of health care expenditures by businesses, households, and governments for 1987-2003. Sponsors that finance public and private health insurance programs and other payers face increasing challenges as health care cost rise. Their capacity to support rising costs was particularly strained during the recent economic recession, with the Federal Government's burden measured against revenue available for this purpose growing faster than for other sponsors. PMID:25372083

  11. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... development or preserve the existence of the Small Business; (2) Help create a Small Business as a result of a... of ownership of a Small Business. 107.750 Section 107.750 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small......

  12. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... development or preserve the existence of the Small Business; (2) Help create a Small Business as a result of a... of ownership of a Small Business. 107.750 Section 107.750 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small......

  13. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... development or preserve the existence of the Small Business; (2) Help create a Small Business as a result of a... of ownership of a Small Business. 107.750 Section 107.750 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small......

  14. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... development or preserve the existence of the Small Business; (2) Help create a Small Business as a result of a... of ownership of a Small Business. 107.750 Section 107.750 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small......

  15. 12 CFR 613.3020 - Financing for farm-related service businesses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Financing for farm-related service businesses. 613.3020 Section 613.3020 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing...

  16. 12 CFR 613.3020 - Financing for farm-related service businesses.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Financing for farm-related service businesses. 613.3020 Section 613.3020 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing...

  17. 12 CFR 613.3020 - Financing for farm-related service businesses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Financing for farm-related service businesses. 613.3020 Section 613.3020 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing...

  18. 12 CFR 613.3020 - Financing for farm-related service businesses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Financing for farm-related service businesses. 613.3020 Section 613.3020 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing...

  19. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success. PMID:17411655

  20. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  1. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  2. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  3. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  4. 13 CFR 107.860 - Financing fees and expense reimbursements a Licensee may receive from a Small Business.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  5. Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.

    ERIC Educational Resources Information Center

    National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

    The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…

  6. "LinkedIn" for Accounting and Business Students

    ERIC Educational Resources Information Center

    Albrecht, W. David

    2011-01-01

    LinkedIn is a social media application that every accounting and business student should join and use. LinkedIn is a database of 90,000,000 business professionals that enables each to connect and interact with their business associates. Five reasons are offered for why accounting students should join LinkedIn followed by 11 hints for use.

  7. The Development of Courses in Finance for Master of Business Administration (MBA) Programs.

    ERIC Educational Resources Information Center

    Newman, James F.

    Guidelines for the development of courses in finance for master of business administration (MBA) programs are established in order to strengthen and diversify their offerings. A survey of business faculty members shows there is often a lack of concentration on finance and marketing in MBA programs. The following procedures should be implemented in…

  8. Insurance Accounts: The Cultural Logics of Health Care Financing.

    PubMed

    Mulligan, Jessica

    2016-03-01

    The financial exuberance that eventually culminated in the recent world economic crisis also ushered in dramatic shifts in how health care is financed, administered, and imagined. Drawing on research conducted in the mid-2000s at a health insurance company in Puerto Rico, this article shows how health care has been financialized in many ways that include: (1) privatizing public services; (2) engineering new insurance products like high deductible plans and health savings accounts; (3) applying financial techniques to premium payments to yield maximum profitability; (4) a managerial focus on shareholder value; and (5) prioritizing mergers and financial speculation. The article argues that financial techniques obfuscate how much health care costs, foster widespread gaming of reimbursement systems that drives up prices, and "unpool" risk by devolving financial and moral responsibility for health care onto individual consumers.[insurance, health reform, managed care, financialization, Medicare]. PMID:25331937

  9. Business and Finance: A Resource Book for Camps. Camp Administration Series.

    ERIC Educational Resources Information Center

    Ball, Armand, Ed.; Ball, Beverly, Ed.

    this resource book contains 35 articles designed to present general information concerning camp business and financial management to directors or administrators. Typically a specialist is employed to supervise camp business and finance, but the administrator needs to have a broad understanding of five specific business topics: (1) liability and…

  10. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    ERIC Educational Resources Information Center

    Della Sala, Matthew R.; Knoeppel, Robert C.

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  11. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-05

    ... (TA-W-70,857D). The notice was published in the Federal Register on February 16, 2010 (75 FR 7033-7034... Employment and Training Administration DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting... Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including Workers...

  12. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... mere receipt of payments such as dividends, rents, lease payments, or royalties is not considered a...-Affiliate sources. (2) You are not permitted to finance a business, regardless of SIC classification, if...

  13. 77 FR 42831 - Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TREASURY Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy; Small... INFORMATION CONTACT: Requests for additional information should be directed to the Office of Domestic...

  14. The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

    ERIC Educational Resources Information Center

    Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

    2009-01-01

    The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

  15. Control Systems in Accounting; Business Education: 7709.21.

    ERIC Educational Resources Information Center

    McGahee, Bobby; Carino, Mariano

    The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

  16. Accounting for People: Can Business Measure Human Value?

    ERIC Educational Resources Information Center

    Workforce Economics, 1997

    1997-01-01

    Traditional business practice undervalues human capital, and most conventional accounting models reflect this inclination. The argument for more explicit measurements of human resources is simple: Improved measurement of human resources will lead to more rational and productive choices about managing human resources. The business community is…

  17. Accounting Instruction in a Business Learning Center.

    ERIC Educational Resources Information Center

    Polisky, Mildred K.

    1981-01-01

    Describes the individualized audiovisual approach to teaching beginning accounting at a Wisconsin technical college. Discusses how it began as a remedial lab, its theories of individualized instruction, how the pilot project worked, and why this method is used. (CT)

  18. Teaching Business Ethics in Accounting Classes.

    ERIC Educational Resources Information Center

    D'Aquila, Jill M.

    1999-01-01

    Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

  19. Banking/Finance Supplement to the California Business Program Guide.

    ERIC Educational Resources Information Center

    Cary, Judie; And Others

    This supplement to the California Business Education Program Guide for Office and Distributive Occupations is designed to assist office education teachers of secondary, postsecondary, and adult students to update their business education curricula in light of new technology and increasing demand for skilled office workers. Focusing on banking and…

  20. Business Services and Technology. Advanced Finance Instructional Guide.

    ERIC Educational Resources Information Center

    Eastern Michigan Univ., Ypsilanti.

    This guide contains 15 lesson plans on financial topics for high school students. The lessons cover the following: (1) securities in the U.S. economy; (2) careers in finance; (3) commercial banking interest rates; (4) understanding financial statements; (5) newspaper stock tables; (6) financial institution operations; (7) foundation…

  1. How Public Schools Are Financed. Foundations in School Business Management.

    ERIC Educational Resources Information Center

    Wood, R. Craig; Honeyman, David S.

    After summarizing the philosophy behind the financing of public schools, this document reviews the division of legal responsibility for education between the state and federal governments; outlines the state's responsibility for providing an equal educational opportunity for its residents; and summarizes the use of federal revenues, state…

  2. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

  3. California's First Year with Local Control Finance and Accountability

    ERIC Educational Resources Information Center

    Menefee-Libey, David J.; Kerchner, Charles Taylor

    2015-01-01

    In 2013, Governor Jerry Brown and the California legislature radically restructured the state's school funding system and accountability systems with a weighted student formula and a mandated local planning process in each district. The new law substitutes local politics and grassroots agency for state-driven mandates and compliance reviews. While…

  4. Financing the Business. PACE Revised. Level 2. Unit 8. Research & Development Series No. 240BB8.

    ERIC Educational Resources Information Center

    Ashmore, M. Catherine; Pritz, Sandra G.

    This unit on financing a small business, the eighth in a series of 18 modules, is on the second level of the revised PACE (Program for Acquiring Competence in Entrepreneurship) comprehensive curriculum. Geared to advanced secondary and beginning postsecondary or adult students, the modules provide an opportunity to learn about and try out…

  5. Financing the Business. PACE Revised. Level 1. Unit 8. Research & Development Series No. 240AB8.

    ERIC Educational Resources Information Center

    Ashmore, M. Catherine; Pritz, Sandra G.

    This lesson on financing a business, the eighth in a series of 18 units, is part of the first level of a comprehensive entrepreneurship curriculum entitled: A Program for Acquiring Competence in Entrepreneurship (PACE). (Designed for use with secondary students, the first level of PACE introduces students to the concepts involved in…

  6. Mindfulness Practices for Accounting and Business Education: A New Perspective

    ERIC Educational Resources Information Center

    Borker, David R.

    2013-01-01

    For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

  7. Accounting 10-20-30. Business Education Curriculum Guide.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton. Curriculum Branch.

    This curriculum guide is one of nine such guides developed for an Alberta high school business education program. Its content covers the main subject area or strand of accounting. Subject to the constraints outlined in the guide, the modules are to be formatted into three- or four-credit courses within each strand. Introductory materials include a…

  8. Business & Office Accounting/Bookkeeping Series. Duty Task List.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

  9. Doing Business In..: A Class Exercise for International Accounting

    ERIC Educational Resources Information Center

    Neidermeyer, Presha E.

    2010-01-01

    International accounting is taught in the curriculum of about one-third of the largest institutions in the US. Within the context of this course, many instructors will attempt to cover a diverse array of business topics while integrating financial reporting standards worldwide. This breadth of topics is frequently challenging in obtaining a…

  10. The Business of Teaching and Learning: An Accounting Perspective

    ERIC Educational Resources Information Center

    Ciancanelli, Penny

    2008-01-01

    A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

  11. Business, Political & Academic Perspectives on Higher Education Accountability Policy

    ERIC Educational Resources Information Center

    Bogue, Grady; Hall, Kimberely

    2012-01-01

    Evidence of the emergence of accountability expectations for higher education in the United States and throughout the world is abundant; it is in national reports, conference themes, mandated assessments, accreditation guidelines, and government statues and regulations. Yet some research establishes that business, political, and academic…

  12. Benefits of Collaborative Finance Research in Business Schools

    ERIC Educational Resources Information Center

    Kao, Robert

    2012-01-01

    Collaboration in business research provides outcomes and results that are more efficient than those due to individual efforts. The integration of diverse environments and disciplines often generates creative ideas. Collaboration increases the quality of research and effectiveness of discoveries, and promotes the dissemination of knowledge. Cases…

  13. Individual Health Accounts: An Alternative Health Care Financing Approach

    PubMed Central

    Stano, Miron

    1981-01-01

    After examining the major determinants of inefficiency in health care markets and several recent proposals to correct these problems, this paper introduces a market-oriented alternative which could be highly efficient while meeting all the established goals of a national health plan. To achieve these objectives, traditional forms of insurance would be replaced by a system with the following characteristics: (1) Instead of buying insurance, individuals and their employers would be required to contribute into individual health accounts from which each family would pay for medical care; (2) Once accumulations attain a designated level, any excess accumulations are distributed to the individual; and (3) A national health fund is established to support those without regular accumulations or those whose accounts have been depleted. This paper develops these principles to show how everyone would have access to care as well as the financial security normally associated with comprehensive insurance. But, by inducing many patients to behave as if they were paying for the full cost of care through reductions in potential earnings from their accounts, the paper explains how significant savings in total spending could also be achieved. PMID:10309471

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

    PubMed

    Schweitzer, M; Asch, D A

    1996-08-01

    Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them. PMID:8712264

  15. The ABC's of Financing Church and Synagogue Libraries. Acquiring Funds, Budgeting, Cash Accounting.

    ERIC Educational Resources Information Center

    Hannaford, Claudia

    The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…

  16. The Influence of Finance and Accountability Policies on Location of New York State Charter Schools

    ERIC Educational Resources Information Center

    Bifulco, Robert; Buerger, Christian

    2015-01-01

    This article identifies a set of location incentives created by New York's charter school financing and accountability provisions. We then use regression models to examine the location of charter schools across and within districts. We find that charter schools (1) are significantly more likely to locate in districts with high operating expenses…

  17. Job Satisfaction among Accounting and Finance Academics: Empirical Evidence from Irish Higher Education Institutions

    ERIC Educational Resources Information Center

    Byrne, Marann; Chughtai, Aamir Ali; Flood, Barbara; Willis, Pauline

    2012-01-01

    The central aim of the present study was to examine the levels of job satisfaction among accounting and finance academics in Irish higher education institutions. Additionally, this research sought to uncover the factors linked to the overall job satisfaction of these teachers. The findings showed that while, participants were generally satisfied…

  18. The business of medicine: how to overcome financial obstacles and secure financing for your private practice and ancillary services business.

    PubMed

    Nayor, David

    2012-01-01

    Doctors across the country who operate private medical practices are facing increasing financial obstacles, namely shrinking income as a result of rising costs and lower reimbursements. In addition, as hospitals have become overburdened many physicians have opened up private surgical centers; magnetic resonance imaging and computed tomography and positron emission tomography scanning facilities; pathology labs; colonoscopy/endoscopy suites; lithotripsy centers; and other medical businesses typically performed within the hospital. Moreover, many doctors seek loans to purchase existing practices or for their capital contribution in medical partnerships. The past decade has thus seen a significant increase in the number of doctors taking out small business loans. Indeed, banks view the healthcare industry as a large growth market. This article includes practical information, advice, and resources to help doctors to secure bank financing for their practices, ancillary services business, real estate, and equipment on the best possible market terms. PMID:22920034

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

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

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

  20. Finance.

    ERIC Educational Resources Information Center

    Anthony, Patricia G.; MacPhail-Wilcox, Bettye

    In 1989, federal appellate courts ruled on issues regarding a state's role in financing a court-ordered desegregation plan, and the use of federal funds for vocational rehabilitation and Title I programs. State supreme courts decided on the constitutionality of four states' school financing schemes and, in a fifth state, on distribution of federal…

  1. Finance.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.; Rossmiller, Daniel M.

    Cases related to school finance, in which decisions were handed down in 1982, are reviewed in this chapter. It is observed that the constitutionality of existing state school finance programs was upheld in New York, Colorado, and Georgia, and that litigation was prevalent in the areas of taxation for schools and uses of school revenue. Issues…

  2. Integer programming applications: Bond trading, mortgage backed security financing, and FASB 115 accounting

    SciTech Connect

    Nauss, R.

    1994-12-31

    In this review we describe three integer programming applications involving fixed income securities. A bond trading model is presented that features a number of possible different objectives and collections of constraints including future interest rate scenarios. A mortgage backed security (MBS) financing model that accounts for potential defaults in the MBS is also presented. Finally we describe an approach to allocate collections of bank securities into three categories: hold to maturity, available for sale, or trading. Placement of securities in these categories affects the capital, net income, and liquidity of a bank according to new accounting rules promulgated by the Financial Accounting Standards Board.

  3. A Meta-modeling Framework to Support Accountability in Business Process Modeling

    NASA Astrophysics Data System (ADS)

    Zou, Joe; de Vaney, Christopher; Wang, Yan

    Accountability is becoming a central theme in business today in the midst of global financial crisis as the corporate scandals and fallouts dominate the front pages of the press. Businesses are demanding more accountability measures built-in at the business process modeling level. Currently the business process modeling standards and methods mainly focus on the sequential flow aspect of business process and leave the business aspect of accountability largely untouched. In this paper, we extend the OMG’s business modeling specifications to define a business accountability meta-model. The meta-model is complementary to the OMG’s Model-Driven Architecture (MDA) vision, laying out the foundation for future model generation and transformation for creating accountable business process solutions.

  4. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  5. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  6. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  7. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  8. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  9. Finance.

    ERIC Educational Resources Information Center

    Beezer, Bruce; MacPhail-Wilcox, Bettye

    There were no United States Supreme Court decisions in 1987 on either public or private school finance. Cases discussed in this chapter fall under three major topics: (1) public funds for private schools; (2) sources and allocations of public school funds; and (3) school tax issues. Federal appellate court cases included decisions on the…

  10. Finance.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye; Anthony, Pat

    One Supreme Court decision, seven federal appellate decisions, and two district court decisions were published in the area of school finance in 1990. The Supreme Court reviewed a case concerning allegations of school district segregation, along with an ensuing tax assessment issue. Federal appellate courts handed down decisions involving alleged…

  11. Finance.

    ERIC Educational Resources Information Center

    Alexander, Kern

    Patterns that emerged from reviewing syllabi for 12 courses on higher education finance are discussed. The prevailing purpose of the course appeared to be to provide an introduction to fiscal problems and issues in higher education. Some courses did, however, go beyond the introductory stages to analyze the economics of higher education. Most…

  12. Finance.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

    Two constitutional issues continued to dominate litigation related to school finance during 1977. Questions concerning the spending of public funds for the benefit of students attending private schools (for example, Wolman v. Walter) continued to arise in both state and federal courts. Also, cases involving the constitutionality of state school…

  13. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  14. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  15. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  16. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  17. 47 CFR 69.406 - Local business office expenses in Account 6620.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Local business office expenses in Account 6620... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.406 Local business office expenses in Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  18. Achievement in Business Core Courses: The Academic Quality of Accounting Majors.

    ERIC Educational Resources Information Center

    Rosacker, Robert E.; And Others

    1995-01-01

    From 648 student records, final grades in 14 required core business courses and overall grade point averages were analyzed, controlling for academic aptitude. Accounting students outperformed business administration students across the spectrum of core courses. (SK)

  19. The Business Management Preceptorship within the Nurse Practitioner Program.

    ERIC Educational Resources Information Center

    Wing, Donna Marie

    1998-01-01

    A nurse practitioner business preceptorship provides students with knowledge of basic business, accounting, finance, economics, marketing, and reimbursement. A lack of qualified faculty can be offset with adjunct business faculty. Selection of placement sites should provide challenging management experiences. (SK)

  20. Accounting and Financial Planning--Top Priorities for School Business Administrators.

    ERIC Educational Resources Information Center

    Walters, Donald L.

    Success for the business administrator depends largely on ability to identify priorities and to direct time, energy, and know-how accordingly. This study attempted to find out the priorities of the tasks of accounting and financial planning for school business administrators and the precise nature of the school business administrator's…

  1. The Impact of the Sarbanes-Oxley Act of 2002 on the Business and Accounting Curriculums

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Bullock, Charles; Johnson, Gene; Iyer, Vish

    2007-01-01

    Business and accounting curriculums are designed to educate and train future business professionals and leaders. When Congress passed SOX in 2002, it dramatically impacted the responsibilities of corporate executives and CPAs and consequently required corresponding changes in the business schools prepare students to assume these roles. Because the…

  2. The Psychological Work Preferences of Business Students

    ERIC Educational Resources Information Center

    Gilbert, G. Ronald; Burnett, Meredith; Leartsurawat, Watcharaphong

    2010-01-01

    This study examines work preferences of 984 students across 6 disciplines within a business school--accounting, finance, information technology/decision science, management and international business, marketing, and hospitality management. Differences are found on 11 of the 17 measures. As predicted, we found that (a) accounting, finance, and…

  3. Teaching Business Ethics: A Quandary for Accounting Educators

    ERIC Educational Resources Information Center

    Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

    2010-01-01

    The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

  4. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    ERIC Educational Resources Information Center

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  5. Content-Based Instruction in the Teaching of English for Accounting at Vietnamese College of Finance and Customs

    ERIC Educational Resources Information Center

    Ngan, Nguyen Thi Chau

    2011-01-01

    The overwhelming weight of emphasis in language analysis in the teaching of English for Accounting (ESP) has been a concern for teachers of English at the College of Finance and Customs (CFC). In the ESP course, the teaching materials teach students to recognize the surface form by means of the specialist texts. The difficulties the students and…

  6. A Program for Accounting and Related Occupations. Bulletin 5. Business and Office Education.

    ERIC Educational Resources Information Center

    Bright, Don; And Others

    The curriculum guide presents a two-year, in-school program for juniors and seniors designed to prepare students for positions in the accounting field. Instruction in this program includes all subjects related to the accounting field: accounting, office machines, office processing data, typewriting, economics, business law, and business…

  7. A business model for managing system change through strategic financing and performance indicators: a case study.

    PubMed

    Armstrong, Mary I; Milch, Heidi; Curtis, Peter; Endress, Phillip

    2012-06-01

    This article describes how a system of care operated by a county government agency used a fiscal crisis as the opportunity to reform its children's system. A cross-system response to the crisis is outlined that includes a system of care framework coupled with a business model, inter-departmental collaboration and leadership, the use of strategic reinvestment strategies, and a quality improvement system that focuses on key indicators. Implementation of the system change is described with a specific focus on cross-system entry points, financing strategies that re-allocate funds from deep-end programs to community-based services, and management oversight through the use of performance indicators to monitor and support effectiveness. This article examines the results of the system change, including the diversion of youth from system penetration, the reduction in residential treatment bed days, the re-allocation of these savings to community-based services, and the outcomes of children who were diverted from residential care and served in the community. The article offers a number of recommendations for other communities contemplating system change. PMID:22543718

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

    ERIC Educational Resources Information Center

    Thompson, Charles D.

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

  9. Accounting Department Chairpersons' Perceptions of Business School Performance Using a Market Orientation Model

    ERIC Educational Resources Information Center

    Webster, Robert L.; Hammond, Kevin L.; Rothwell, James C.

    2013-01-01

    This manuscript is part of a stream of continuing research examining market orientation within higher education and its potential impact on organizational performance. The organizations researched are business schools and the data collected came from chairpersons of accounting departments of AACSB member business schools. We use a reworded Narver…

  10. A Business Communication Module for an MBA "Managerial Accounting" Course: A Teaching Note

    ERIC Educational Resources Information Center

    Stout, David E.

    2014-01-01

    This Teaching Note describes a two-hour-and-40-minute "Business Communication" module developed and used by the author over the past six years in an MBA "Managerial Accounting" course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of…

  11. School Accounting, Budgeting and Finance Challenges. Programs to Help Your School District Improve Its Accounting Procedures, Budgeting Methods and Financial Reporting.

    ERIC Educational Resources Information Center

    Stolberg, Charles G., Ed.

    To help improve school district financial management, the Association of School Business Officials at its 1980 annual meeting held a special session consisting of 20 "mini-workshops" about successful, field-proven practices in school budgeting, accounting, auditing, and other financial tasks. This document provides summaries of the session based…

  12. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... following a reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  13. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... following a reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  14. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reasonable marketing strategy, to attain the targeted dollar levels of non-8(a) revenue established in its..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may...

  15. National Symposium on Strategic Higher Education Finance & Management Issues in the 1990s. A World of Change: Applicability of Business Practices to Higher Education.

    ERIC Educational Resources Information Center

    Walsh, Michael H.

    This paper presents the keynote speech from a symposium on finance and management in higher education. Following introductions, the speaker, an executive from the business community who also serves on several university governing boards, asserted that, like businesses, institutions of higher education face a nearly continual need to respond to…

  16. Evaluation and Accountability in Business Education. National Business Education Yearbook, No. 16.

    ERIC Educational Resources Information Center

    Tate, Donald J., Ed.; Hoskinson, Robert E., Ed.

    This yearbook of the National Business Education Association contains twenty-three articles and is divided into five parts. The first part, entitled Managing Learning by Behavioral Objectives, contains articles on the theory of behavioral objectives, strengths and weaknesses of behavioral objectives, and the status of behavioral objectives in…

  17. Using Ethics Vignettes in Introductory Finance Classes: Impact on Ethical Perceptions of Undergraduate Business Students

    ERIC Educational Resources Information Center

    Cagle, Julie A. B.; Glasgo, Philip W.; Holmes, Vanessa M.

    2008-01-01

    A number of ethical scandals in the past decade have raised awareness of ethical issues in business. J. M. D'Aquila, D. F. Bean, and E. G. Procario- Foley (2004) reported that 97% of business leaders perceive American businesses as ethical, versus 24.5% of students. G. R. Laczniak, M. W. Berkowitz, R. G. Brooker, and J. P. Hale (1995) provided…

  18. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... mere receipt of payments such as dividends, rents, lease payments, or royalties is not considered a... classification, if the Financing is to be used to acquire or refinance real property, unless the Small...

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

    PubMed

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

    2015-01-01

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

  20. Business change process, creativity and the brain: a practitioner's reflective account with suggestions for future research.

    PubMed

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

    Resolution of a critical organizational problem requires the use of carefully selected techniques. This is the work of a management consultant: facilitating a business change process in an organizational setting. Here, an account is provided of a practitioner's reflections on one such case study that demonstrates a structure for a business change process. The reflective account highlights certain affective states and social behaviors that were extracted from participants during the business change process. These affective states and social behaviors are mediated by specific neural networks in the brain that are activated during organizational intervention. By breaking down the process into the affective states and social behaviors highlighted, cognitive neuroscience can be a useful tool for investigating the neural substrates of such intervention. By applying a cognitive neuroscience approach to examine organizational change, it is possible to converge on a greater understanding of the neural substrates of everyday social behavior. PMID:17717094

  1. Developing the Reflective Practitioner: Placement and the Ways of Knowing of Business and Accounting Undergraduates

    ERIC Educational Resources Information Center

    Lucas, Ursula; Tan, Phaik Leng

    2014-01-01

    This study aims to identify how students' epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprise 32 semi-structured interviews with 17 business and accounting students at a UK university. Findings show that the taking of responsibility is…

  2. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

    ERIC Educational Resources Information Center

    Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

    2007-01-01

    This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

  3. Articulation in Business Education for Secondary and Postsecondary Levels. Accounting Articulation Guide.

    ERIC Educational Resources Information Center

    Formby, Ronnie J.

    Focusing on courses in accounting, this guide is one of a set of four articulation guides designed for articulating between secondary and postsecondary business education courses. (The other three guides focus on courses in typewriting, shorthand, and office procedures.) Each guide presents a general course description, outlines of the major units…

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

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

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

  5. Financial and Managerial Accounting for School Administrators: Superintendents, School Business Administrators, and Principals.

    ERIC Educational Resources Information Center

    Everett, R. E.; And Others

    This book updates the classic text "Public School Fund Accounting Principles and Procedures" (Tidwell 1960). The book is designed to be used primarily as a textbook at the graduate level with students training to be school administrators, school business administrators, or principals. A list of topics covered include an overview of school…

  6. Teaching Hybrid Principles of Finance to Undergraduate Business Students--Can It Work?

    ERIC Educational Resources Information Center

    Letterman, Denise

    2008-01-01

    The purpose of this study was to examine the relationship between course design and predictor variables: motivation, satisfaction, and success for students enrolled in the hybrid Principles of Finance course. The participants for this research project were 117 undergraduate students (encompassing 6 semesters) at Robert Morris University,…

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

    ERIC Educational Resources Information Center

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

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

  8. Teaching Graduate Business Students to Write Clearly about Technical Topics

    ERIC Educational Resources Information Center

    Dyrud, Marilyn A.; Worley, Rebecca B.; Jameson, Daphne

    2006-01-01

    Graduate programs in business emphasize technical analysis in finance, accounting, marketing, and other core courses. Important business decisions--what market to target, which products to offer, how to finance an acquisition, whether to lease or buy equipment--require mathematical and statistical problem solving. Management communication courses…

  9. Selecting a Business Major within the College of Business

    ERIC Educational Resources Information Center

    Roach, David W.; McGaughey, Ronald E.; Downey, James P.

    2012-01-01

    This study employed a survey in examining the important influences that shape a student's selection of a major in the College of Business (COB). In particular, it compared these influences, by major, to assess which items were most (and least) important to the students majoring in accounting, general business, finance, management, marketing, and…

  10. Broadening GHG accounting with LCA: application to a waste management business unit.

    PubMed

    Fallaha, Sophie; Martineau, Geneviève; Bécaert, Valérie; Margni, Manuele; Deschênes, Louise; Samson, Réjean; Aoustin, Emmanuelle

    2009-11-01

    In an effort to obtain the most accurate climate change impact assessment, greenhouse gas (GHG) accounting is evolving to include life-cycle thinking. This study (1) identifies similarities and key differences between GHG accounting and life-cycle assessment (LCA), (2) compares them on a consistent basis through a case study on a waste management business unit. First, GHG accounting is performed. According to the GHG Protocol, annual emissions are categorized into three scopes: direct GHG emissions (scope 1), indirect emissions related to electricity, heat and steam production (scope 2) and other indirect emissions (scope 3). The LCA is then structured into a comparable framework: each LCA process is disaggregated into these three scopes, the annual operating activities are assessed, and the environmental impacts are determined using the IMPACT2002+ method. By comparing these two approaches it is concluded that both LCA and GHG accounting provide similar climate change impact results as the same major GHG contributors are determined for scope 1 emissions. The emissions from scope 2 appear negligible whereas emissions from scope 3 cannot be neglected since they contribute to around 10% of the climate change impact of the waste management business unit. This statement is strengthened by the fact that scope 3 generates 75% of the resource use damage and 30% of the ecosystem quality damage categories. The study also shows that LCA can help in setting up the framework for a annual GHG accounting by determining the major climate change contributors. PMID:19854813

  11. It's Not Business as Usual: New and Emerging Career in Marketing, Finance, and Management

    ERIC Educational Resources Information Center

    Miller, April J.

    2010-01-01

    There have been many changes in the field of business as a result of technological advancements, government regulations, and shifts in focus. These new career opportunities have arisen as a result: social media marketers, financial examiners, and project managers. In this article, the author discusses these new and emerging career opportunities in…

  12. 77 FR 55737 - Small Business Size Standards: Finance and Insurance and Management of Companies and Enterprises

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-11

    ... standards was published in the Federal Register on July 18, 2008 (73 FR 41237). Because of changes in the... business status caused by a large number of varying receipts based size standards (see 69 FR 13130 (March 4, 2004) and 57 FR 62515 (December 31, 1992)). At the beginning of the current comprehensive...

  13. Self- and Peer-Assessment: Evidence from the Accounting and Finance Discipline

    ERIC Educational Resources Information Center

    Hassan, Omaima A. G.; Fox, Alison; Hannah, Gwen

    2014-01-01

    Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and construct validity of self- and peer-assessment by…

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

    ERIC Educational Resources Information Center

    Rice, Jennifer King; Roellke, Christopher

    2003-01-01

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

  15. How Expenditures Affect School Accountability Scores: Implications for District Finance Policy.

    ERIC Educational Resources Information Center

    Reeves, Edward B.

    Every Kentucky school is expected to achieve the goal of proficiency on the states Accountability Index by the year 2014. Many schools may not reach the proficiency goal in time without a broad, multifaceted approach to enhance educational outcomes. This study explored the possibility that expenditures for different purposes can become a policy…

  16. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., including contingent liabilities, but excluding accounts payable, operating leases, letters of credit... (corporation), contributed capital (partnership), or membership interests (limited liability company)....

  17. Individual account retirement plans: an analysis of the 2007 survey of consumer finances, with market adjustments to June 2009.

    PubMed

    Copeland, Craig

    2009-08-01

    LATEST SCF DATA: This Issue Brief assesses the current status of Americans' savings for retirement by examining the incidence of individual account plans among families, as well as the average amount of assets accumulated in these accounts. The 2007 Survey of Consumer Finances (SCF), the Federal Reserve Board's triennial survey of wealth, is the basis for this study, as it is a leading source of data on Americans' wealth, provides detailed information on retirement plan incidence and account balances among families, and is the latest available. ACCOUNTING FOR THE ECONOMIC DOWNTURN: While 2007 SCF is the most comprehensive and current survey of Americans' finances, its timing was unfortunate due to the significant downturn in the economy in 2008 just after the survey was released. To account for that change, this analysis provides estimates of the changes in asset values from the end of 2007 to mid-June 2009 for individual account plan balances. The account balances of the defined contribution plans and IRAs are adjusted based on the asset allocation reported within the plans by using equity market returns and bond market returns from January 1, 2008, to June 19, 2009. MEDIAN ASSET LEVELS FOR DEFINED CONTRIBUTION PLANS: Among all families with a defined contribution plan in 2007, the median (mid-point) plan balance was $31,800, up 16 percent from 2004. According to EBRI estimates, this dropped 16.4 percent (to $26,578) from year-end 2007 to mid-June 2009. Losses were higher for families with more than $100,000 a year in income (down 22 percent) or having a net worth in the top 10 percent (down 28 percent). MEDIAN ASSET LEVELS FOR IRA/KEOGH PLANS: Among all families with an IRA/Keogh plan, the median value of their plan was $34,000 in 2007, up 3 percent from 2004. EBRI estimates this median value dropped 15 percent (to $28,955) from year-end 2007 to mid-June 2009. LESS THAN HALF OF ALL FAMILIES HAVE A RETIREMENT PLAN THROUGH A CURRENT JOB: In 2007, 40.6 percent of

  18. The application of finance and accounting theory to the valuation of new energy and efficiency options

    SciTech Connect

    Awerbuch, S.

    1995-12-31

    New, renewable energy and energy efficiency technologies are often passive and capital intensive-attributes they share with computer-integrated-manufacturing (CIM), robotics, computer-aided-design (CAD) and similar manufacturing process technologies. The experience in manufacturing over the last two decades indicates that traditional accounting-based procedures for valuing such new technologies significantly understate their benefits. This paper highlights recent research which extends project valuation principles and illustrates how reliance on the engineering oriented levelized energy cost distorst benefit/cost streams.

  19. An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

    ERIC Educational Resources Information Center

    Saracina, Tara H.

    2012-01-01

    The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

  20. Ethics in International Business Education: Perspectives from Five Business Disciplines.

    ERIC Educational Resources Information Center

    LeClair, Debbie Thorne; Clark, Robert; Ferrell, Linda; Joseph, Gilbert; Leclair, Daniel

    1999-01-01

    Examines international ethics issues and perspectives from the vantage points of five disciplines in business education: economics, management, finance, accounting, and marketing. Finds an underlying theme of management awareness, accountability, and control of ethical decision-making. Suggests some ethics-related curriculum projects. (DB)

  1. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    ERIC Educational Resources Information Center

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  2. Functional Business Games.

    ERIC Educational Resources Information Center

    Biggs, William D.

    1987-01-01

    Defines computerized functional business games as those focusing on decision making and integration in the areas of accounting/finance, marketing, personnel/human resources, and production/operations. Nine currently available games are reviewed and evaluated in the context of a learning model. (Author/LRW)

  3. Personal Finance.

    ERIC Educational Resources Information Center

    Wagner, June G.

    2003-01-01

    This newsletter presents four articles designed to help business educators educate learners in grades K-12 about personal finance. "Now More Than Ever: The Need for Financial Literacy" examines the following topics: evidence that the United States is becoming a nation of debtors; the plummeting personal savings rate; the increasing complexity of…

  4. The Role of Business Programs in Human Resource Development.

    ERIC Educational Resources Information Center

    Yaney, Joseph P.

    1981-01-01

    Explains the changes in graduate business education as they relate to human resource development (HRD) and suggests that the HRD specialist can achieve professional growth through accounting, finance, economics, marketing, statistics, management theory training, and practical internships. (MER)

  5. Re-Engineering the Business Curriculum: A Stakeholder Paradigm.

    ERIC Educational Resources Information Center

    Heinfeldt, Jeff; Wolf, Fran

    1998-01-01

    A stakeholder approach to curriculum development for business education applies perspectives of multiple constituencies to functional areas such as accounting, finance, marketing, and management. It can be applied to integrated or standalone courses and encourages team teaching and teamwork. (SK)

  6. Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

    ERIC Educational Resources Information Center

    Carthey, Joseph H.

    A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

  7. The financing of the health system in the Islamic Republic of Iran: A National Health Account (NHA) approach

    PubMed Central

    Zakeri, Mohammadreza; Olyaeemanesh, Alireza; Zanganeh, Marziee; Kazemian, Mahmoud; Rashidian, Arash; Abouhalaj, Masoud; Tofighi, Shahram

    2015-01-01

    Background: The National Health Accounts keep track of all healthcare related activities from the beginning (i.e. resource provision), to the end (i.e. service provision). This study was conducted to address following questions: How is the Iranian health system funded? Who distribute the funds? For what services are the funds spent on?, What service providers receive the funds? Methods: The required study data were collected through a number of methods. The family health expenditure data was obtained through a cross sectional multistage (seasonal) survey; while library and field study was used to collect the registered data. The collected data fell into the following three categories: the household health expenditure (the sample size: 10200 urban households and 6800 rural households-four rounds of questioning), financial agents data, the medical universities financial performance data. Results: The total health expenditure of the Iranian households was 201,496,172 million Rials in 2008, which showed a 34.4% increase when compared to 2007. The share of the total health expenditure was 6.2% of the GDP. The share of the public sector showed a decreasing trend between 2003-2008 while the share of the private sector, of which 95.77% was paid by households, had an increasing trend within the same period. The percent of out of pocket expenditure was 53.79% of the total health expenditure. The total health expenditure per capita was US$ 284.00 based on the official US$ exchange rate and US$ 683.1 based on the international US$ exchange rate.( exchange rate: 1$=9988 Rial). Conclusion: The share of the public and private sectors in financing the health system was imbalanced and did not meet the international standards. The public share of the total health expenditures has increased in the recent years despite the 4th and 5th Development Plans. The inclusion of household health insurance fees and other service related expenses increases the public contribution to 73% of the

  8. Commonsense Investments in a Shared Future: Business Support of Public Schools. The New School Finance Research Agenda: Resource Utilization and School Districts. Finance Collaborative Working Paper #6.

    ERIC Educational Resources Information Center

    Lewis, Mary Ellen James

    A decade ago, the business community began to pursue tentative, new relationships with schools; the focus was on long-term educational improvement, frequently targeted to core academic subjects. Now partnerships are everywhere, involving thousands of schools and hundreds of thousands of local people. This essay discusses the resources brought to…

  9. The Value of International Experiences for Business Students: Measuring Business Student Attitudes toward Study Abroad

    ERIC Educational Resources Information Center

    Heffron, Sean; Maresco, Peter A.

    2014-01-01

    The value of an international experience--especially for students of business--continues to be an area of focus at colleges and universities. Students across all disciplines within the business curriculum: accounting, economics, finance, management, marketing, or sport management are expected by employers to possess knowledge of, and appreciation…

  10. Communication Apprehension and Maths Anxiety as Barriers to Communication and Numeracy Skills Development in Accounting and Business Education

    ERIC Educational Resources Information Center

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

    2006-01-01

    Purpose: To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education. Design/methodology/approach: Uses questionnaires to establish the levels of communication apprehension (CA) and…

  11. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Maximum term of Financing. 107.840 Section 107.840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  12. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Maximum term of Financing. 107.840 Section 107.840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  13. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Maximum term of Financing. 107.840 Section 107.840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  14. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Maximum term of Financing. 107.840 Section 107.840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  15. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Maximum term of Financing. 107.840 Section 107.840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  16. GL chart of accounts maintenance for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    The chart of accounts is reviewed and compared to DOE annually. The Accounting Group identifies and processes necessary changes at this time. Sub-accounts are added on a monthly basis to track new funding sources.

  17. Estimating the Mark-to-Market Premium Required to Fill Vacant Business School Faculty Lines: The Case of Finance

    ERIC Educational Resources Information Center

    Hobbs, Bradley K.; Weeks, H. Shelton; Finch, J. Howard

    2005-01-01

    As the supply of new PhDs in business has declined in the past decade in the face of increasing demand, the cost of filling vacant faculty lines with qualified professors of business has increased substantially. Because salaries of current faculty members normally fail to keep up with market salaries, when a faculty line is vacated the college…

  18. Finance Law Review

    ERIC Educational Resources Information Center

    Forth, Douglas S.

    1975-01-01

    Reviews recent state and federal court decisions dealing with issues relevant to educational finance. Within the area of elementary and secondary education, cases involve general school finance, state funding programs, employee negotiations, and business management. In the area of higher education, cases involve taxation, student fees,…

  19. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  20. 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.…

  1. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.830 Minimum duration/term of financing....

  2. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.830 Minimum duration/term of financing....

  3. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... guarantees. 107.820 Section 107.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees....

  4. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of...

  5. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to...

  6. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to...

  7. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... guarantees. 107.820 Section 107.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees....

  8. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to...

  9. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of...

  10. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... guarantees. 107.820 Section 107.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees....

  11. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.830 Minimum duration/term of financing....

  12. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of...

  13. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of...

  14. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... guarantees. 107.820 Section 107.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees....

  15. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.830 Minimum duration/term of financing....

  16. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to...

  17. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of...

  18. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... guarantees. 107.820 Section 107.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.820 Financings in the form of guarantees....

  19. 13 CFR 107.830 - Minimum duration/term of financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... 107.830 Section 107.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.830 Minimum duration/term of financing....

  20. 13 CFR 107.835 - Exceptions to minimum duration/term of Financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .../term of Financing. 107.835 Section 107.835 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.835 Exceptions to...

  1. Illinois Junior College Management Information System. Manual I: Finance. Uniform Accounting Manual, 1972 Edition for 1972-73.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Some of the purposes of this Uniform Accounting Manual for the public junior colleges in Illinois are to provide the following: (1) guidelines for establishing a sound financial accounting system; (2) information on policies, procedures, and forms necessary to meet legal requirements of the State of Illinois for the public junior colleges; (3) a…

  2. The Accounting Curriculum as Part of Education for Business in the Community College.

    ERIC Educational Resources Information Center

    Price, Floyd H.; Keltner, Carol Lee

    This document considers the role of accounting programs in community colleges and the student groups which such programs serve. A wide variety of courses are available in two-year colleges for students who are majoring in accounting and who plan to transfer, for those who want to obtain a terminal vocational degree in accounting, for students of…

  3. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your...

  4. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance smaller enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your...

  5. Leadership and Organizational Learning: Accounting for Variances in Small-Size Business Enterprises

    ERIC Educational Resources Information Center

    Graham, Carroll M.; Nafukho, Fredrick M.

    2007-01-01

    This study's primary purpose was to determine the relationship between leadership and the dependent variable organizational learning readiness at three locations of a small-size business enterprise in the Mid-Western United States. Surveys were acquired within an exploratory correlational research design and the results indicated leadership…

  6. Accounting and Related Occupations Module. Achieving Sex Equity in Business and Office Education.

    ERIC Educational Resources Information Center

    Bell, Sara L.; Mayhew, Carol O.

    The Vocational Education Amendments of 1976 mandate that sex bias and sex stereotyping be eliminated from all vocational education programs. In business and office occupations programs, the problems have been centered around increasing the number of male students in the program, encouraging women to move into management positions and other upper…

  7. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    ERIC Educational Resources Information Center

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  8. Business Curriculum and Assessment Reform in Hong Kong Schools: A Critical Review from a Competence-Based Perspective

    ERIC Educational Resources Information Center

    Yu, Christina Wai Mui

    2010-01-01

    From September 2009 onwards, a new business curriculum which focuses on three key business disciplines, namely management, accounting and finance, has been implemented in Hong Kong senior secondary schools. A new assessment guide has been also proposed in light of the new curriculum. Such business curriculum and assessment reform move in the…

  9. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  10. 13 CFR 107.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Financings which constitute conflicts of interest. 107.730 Section 107.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the Eligibility of A Small Business for Sbic Financing...

  11. Consumer-directed health plans: are medical and health savings accounts viable options for financing American health care?

    PubMed

    Masri, Maysoun Demachkie; Oetjen, Reid M; Campbell, Claudia

    2010-01-01

    When Americans voted in November 2008, many had the presidential candidates' positions on health care reform in mind. Health savings accounts, which are high deductible health plans coupled with a tax-protected savings account, are 1 type of consumer-directed health plan (CDHP) that gained strong support from the Bush administration. Despite evidence of the effectiveness of CDHPs in constraining costs in other countries, the Obama health plan contains no mention of their role in future US health reform. This article seeks to provide the reader with a better understanding of how CDHPs can help to improve the use of health resources and reduce national health care expenditures by exploring the history and previous research on several types of consumer-directed plans and by providing a comparative analysis of the use of CDHPs in other countries. PMID:20686396

  12. Form over Substance: Learning Objectives in the Business Core

    ERIC Educational Resources Information Center

    Stokes, Leonard; Rosetti, Joseph L.; King, Michelle

    2010-01-01

    While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set…

  13. Flipping the Business College on Its Side

    ERIC Educational Resources Information Center

    Brozik, Dallas; Cassidy, Chris

    2013-01-01

    Colleges of business are typically formed around functional divisions like accounting, finance, management, and marketing. This discipline-based structure serves to convey basic information to the students, but it is poorly suited to provide an educational experience that integrates the functional areas into a holistic framework. Efforts to refine…

  14. Business Students Should Learn More about Science

    ERIC Educational Resources Information Center

    Laprise, Shari L.; Winrich, Charles; Sharpe, Norean Radke

    2008-01-01

    Educators have been giving much-needed attention recently to innovations in the standard M.B.A. and the undergraduate business curriculum. Most notable has been the integration of fundamental courses in the core curriculum--finance, marketing, accounting--to emphasize a more-realistic team approach to learning, and to reflect that managers do not…

  15. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.815 Financings in the form of Debt Securities. You may purchase Debt Securities from Small Businesses. (a) Definitions. Debt Securities...

  16. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.815 Financings in the form of Debt Securities. You may purchase Debt Securities from Small Businesses. (a) Definitions. Debt Securities...

  17. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.815 Financings in the form of Debt Securities. You may purchase Debt Securities from Small Businesses. (a) Definitions. Debt Securities...

  18. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.815 Financings in the form of Debt Securities. You may purchase Debt Securities from Small Businesses. (a) Definitions. Debt Securities...

  19. Private financing and operation of a space station: Investment requirements, risk, government support and other primary business management considerations

    NASA Technical Reports Server (NTRS)

    Simon, M.

    1982-01-01

    Private investment in a manned space station is considered as an alternative to complete government sponsorship of such a program. The implications of manned space operations are discussed from a business perspective. The most significant problems and risks which would be faced by a private company involved in a space station enterprise are outlined and possible government roles in helping to overcome these difficulties suggested. Economic factors such as inflation and the rate of interest are of primary concern, but less obvious conditions such as antitrust and appropriate regulatory laws, government appropriations for space activities, and national security are also considered.

  20. Deep-Elaborative Learning of Introductory Management Accounting for Business Students

    ERIC Educational Resources Information Center

    Choo, Freddie; Tan, Kim B.

    2005-01-01

    Research by Choo and Tan (1990; 1995) suggests that accounting students, who engage in deep-elaborative learning, have a better understanding of the course materials. The purposes of this paper are: (1) to describe a deep-elaborative instructional approach (hereafter DEIA) that promotes deep-elaborative learning of introductory management…

  1. Methodology and Practical Tools for Enhancing an Accounting/Business Ethics Class

    ERIC Educational Resources Information Center

    Kreissl, Laura Jean; Upshaw, Alice

    2012-01-01

    While many articles have argued the value and impact of ethics courses, few have discussed methodology and particularly the tools used in the implementation of accounting ethics classes. We address both of those items in this paper in hopes of helping other instructors in building or strengthening their courses. This paper describes the…

  2. E-hancing the Master of Business Administration (MBA) Managerial Accounting Course

    ERIC Educational Resources Information Center

    Zabriskie, Fern H.; McNabb, David E.

    2007-01-01

    Professional education, including managerial accounting education, at independent colleges and universities faces two challenges: (a) meeting shifting demand with static or declining resources and (b) ensuring that graduates gain the technological knowledge and skills that they need to succeed in their future careers. For many schools, the…

  3. Risk adjustment for health care financing in chronic disease: What are we missing by failing to account for disease severity?

    PubMed Central

    Omachi, Theodore A.; Gregorich, Steven E.; Eisner, Mark D.; Penaloza, Renee A.; Tolstykh, Irina V.; Yelin, Edward H.; Iribarren, Carlos; Dudley, R. Adams; Blanc, Paul D.

    2013-01-01

    BACKGROUND Adjustment for differing risks among patients is usually incorporated into newer payment approaches, and current risk models rely on age, gender, and diagnosis codes. It is unknown the extent to which controlling additionally for disease severity improves cost prediction. Failure to adjust for within-disease variation may create incentives to avoid sicker patients. We address this issue among patients with chronic obstructive pulmonary disease (COPD). METHODS Cost and clinical data were collected prospectively from 1,202 COPD patients at Kaiser Permanente. Baseline analysis included age, gender, and diagnosis codes (using the Diagnostic Cost Group Relative Risk Score [RRS]) in a general linear model predicting total medical costs in the following year. We determined whether adding COPD severity measures—FEV1, 6 minute walk test, dyspnea score, body-mass index, and BODE Index (composite of the other four measures)—improved predictions. Separately, we examined household income as a cost predictor. RESULTS Mean costs were $12,334/year. Controlling for RRS, each ½ standard deviation worsening in COPD severity factor was associated with $629 to $1,135 in increased annual costs (all p<0.01). The lowest stratum of FEV1 (<30% normal) predicted $4,098 (95%CI $576–$8,773) additional costs. Household income predicted excess costs when added to the baseline model (p=0.038), but this became non-significant when also incorporating BODE Index. CONCLUSIONS Disease severity measures explain significant cost variations beyond current risk models, and adding them to such models appears important to fairly compensate organizations that accept responsibility for sicker COPD patients. Appropriately controlling for disease severity also accounts for costs otherwise associated with lower socioeconomic status. PMID:23703646

  4. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio must include Financings to Smaller Enterprises. (a) Definition of Smaller Enterprise. A...

  5. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio must include Financings to Smaller Enterprises. (a) Definition of Smaller Enterprise. A...

  6. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... enterprises. 107.710 Section 107.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL... Small Business for Sbic Financing § 107.710 Requirement to finance smaller enterprises. Your Portfolio must include Financings to Smaller Enterprises. (a) Definition of Smaller Enterprise. A...

  7. 13 CFR 107.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... conflicts of interest. 107.730 Section 107.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the Eligibility of A Small Business for Sbic Financing § 107.730 Financings which constitute conflicts of...

  8. 13 CFR 107.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... conflicts of interest. 107.730 Section 107.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the Eligibility of A Small Business for Sbic Financing § 107.730 Financings which constitute conflicts of...

  9. 13 CFR 107.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... conflicts of interest. 107.730 Section 107.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the Eligibility of A Small Business for Sbic Financing § 107.730 Financings which constitute conflicts of...

  10. Research in Online and Blended Learning in the Business Disciplines: Key Findings and Possible Future Directions

    ERIC Educational Resources Information Center

    Arbaugh, J. B.; Godfrey, Michael R.; Johnson, Marianne; Pollack, Birgit Leisen; Niendorf, Bruce; Wresch, William

    2009-01-01

    In this literature review, we examine and assess the state of research of online and blended learning in the business disciplines with the intent of assessing the state of the field and identifying opportunities for meaningful future research. We review research from business disciplines such as Accounting, Economics, Finance, Information Systems…

  11. The Selection of a Business Major: Elements Influencing Student Choice and Implications for Outcomes Assessment

    ERIC Educational Resources Information Center

    Pritchard, Robert E.; Potter, Gregory C.; Saccucci, Michael S.

    2004-01-01

    In this article, the authors examine the key factors that influence student choice of a business major and how business schools can help students make that choice more realistically. Investigating students at a regional university, the authors found that whereas those with better quantitative skills tended to major in accounting or finance, those…

  12. Institutional Roles in Higher Education for Business and Management in Hungary.

    ERIC Educational Resources Information Center

    Voros, Jozsef; Schermerhorn, John R., Jr.

    1993-01-01

    Hungarian business education in a restructuring era faces such challenges as underemphasis on corporate finance/accounting and overemphasis on bookkeeping, lack of status for marketing in the curriculum, and isolation of subjects with little practical application. The goal of sustainable development is a possible focus for business administration…

  13. Geothermal Outreach and Project Financing

    SciTech Connect

    Elizabeth Battocletti

    2006-04-06

    The ?Geothermal Outreach and Project Financing? project substantially added to the understanding of geothermal resources, technology, and small business development by both the general public as well as those in the geothermal community.

  14. Learning Activities for International Business.

    ERIC Educational Resources Information Center

    Haynes, Thomas

    1998-01-01

    The National Standards for Business Education include nine areas relating to international business: awareness, communication, environmental factors, ethics, finance, management, marketing, import/export, and organizational structure of international business. (SK)

  15. Student Attitude towards and Use of Powerpoint[R] Slides as Study Guides in Undergraduate Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Kozub, Robert M.

    2010-01-01

    This study examines undergraduate business students' attitude towards and use of Powerpoint[R] slides provided as a supplement to class attendance, textbook reading, and other traditional course resources. A survey of students with six majors (accounting, finance, marketing, management, international business and management information systems)…

  16. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to Small Businesses. A Loan means a transaction evidenced by a debt instrument with no provision for you...

  17. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to Small Businesses. A Loan means a transaction evidenced by a debt instrument with no provision for you...

  18. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to Small Businesses. A Loan means a transaction evidenced by a debt instrument with no provision for you...

  19. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to Small Businesses. A Loan means a transaction evidenced by a debt instrument with no provision for you...

  20. 13 CFR 107.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of Eligible Small Businesses: Types of Financing § 107.810 Financings in the form of Loans. You may make Loans to Small Businesses. A Loan means a transaction evidenced by a debt instrument with no provision for you...

  1. Student Perceptions of the First Course in Accounting: Majors versus Non-Majors

    ERIC Educational Resources Information Center

    Tickell, Geoffrey; Lim, Tiong Kiong; Balachandran, Balasinghan

    2012-01-01

    This paper contributes to the continuing debate regarding the curriculum for the first undergraduate course in accounting by examining student perceptions from studying such a course. Participants are divided into two cohorts--Accounting & Finance Majors (AFM) and Other Business Majors (OBM). Results reported in this paper indicate that…

  2. Accounting for the Rise and Fall in the Number of Economics Majors with the Discouraged-Business-Major Hypothesis.

    ERIC Educational Resources Information Center

    Salemi, Michael K.; Eubanks, Carlie

    1996-01-01

    Notes that economics is often the second choice of students screened out of an undergraduate business program. Argues that the increased enrollment in business programs during the 1980s led to a transient rise in economics enrollment. Current declining enrollment in economics corresponds to a decline in business. (MJP)

  3. Pressures and Resistance to the Introduction of Skills in Business Administration and Accounting Education in Spain: A New Institutional Theory Analysis

    ERIC Educational Resources Information Center

    Gonzalez, Jose Maria Gonzalez; Montano, Jose Arquero; Hassall, Trevor

    2009-01-01

    Teachers, students and professionals have confirmed the need to introduce skills into business administration and accounting education in Spain. However, this change has not taken place at any desirable level. This paper uses the New Institutional Sociology (NIS) to analyse the pressures to introduce the policy that consists of the incorporation…

  4. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. 1.987-1... TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.987-1 Profit and loss method of...

  5. Concepts Needed by Managerial Personnel in Automated Offices as Perceived by Office Systems Consultants and Collegiate Business Faculty.

    ERIC Educational Resources Information Center

    Graves, Charlotte K.

    1985-01-01

    Office systems consultants, office administration faculty, and other collegiate business faculty (management, marketing, accounting, and finance) were asked to rate the importance of 42 concepts needed by managerial personnel in automated offices. Also, business faculty were asked to indicate which concepts were currently being taught in courses…

  6. Solar thermal financing guidebook

    SciTech Connect

    Williams, T.A.; Cole, R.J.; Brown, D.R.; Dirks, J.A.; Edelhertz, H.; Holmlund, I.; Malhotra, S.; Smith, S.A.; Sommers, P.; Willke, T.L.

    1983-05-01

    This guidebook contains information on alternative financing methods that could be used to develop solar thermal systems. The financing arrangements discussed include several lease alternatives, joint venture financing, R and D partnerships, industrial revenue bonds, and ordinary sales. In many situations, alternative financing arrangements can significantly enhance the economic attractiveness of solar thermal investments by providing a means to efficiently allocate elements of risk, return on investment, required capital investment, and tax benefits. A net present value approach is an appropriate method that can be used to investigate the economic attractiveness of alternative financing methods. Although other methods are applicable, the net present value approach has advantages of accounting for the time value of money, yielding a single valued solution to the financial analysis, focusing attention on the opportunity cost of capital, and being a commonly understood concept that is relatively simple to apply. A personal computer model for quickly assessing the present value of investments in solar thermal plants with alternative financing methods is presented in this guidebook. General types of financing arrangements that may be desirable for an individual can be chosen based on an assessment of his goals in investing in solar thermal systems and knowledge of the individual's tax situation. Once general financing arrangements have been selected, a screening analysis can quickly determine if the solar investment is worthy of detailed study.

  7. Economic Education in Business Schools: Is It Working?

    ERIC Educational Resources Information Center

    Ahmadi, Hamid; And Others

    1986-01-01

    The study addressed the question, "Did students within some areas of concentration in business outperform students in other areas of concentration in lower-division economics courses?" Results indicate the answer is "yes" and that the best performance comes from students in (1) accounting, (2) finance, and (3) management information systems. (CH)

  8. Financial Aid for Minorities in Business and Law.

    ERIC Educational Resources Information Center

    Garrett Park Press, MD.

    This directory of financial aid sources for minority students majoring in business (including accounting, finance, human relations, information services, marketing and production) or law includes the following types of information: (1) summary and description of the fields, including college enrollment statistics, demand for graduates, and…

  9. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a)...

  10. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.800 Financings in the form of equity interests....

  11. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a)...

  12. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... conflicts of interest. 108.730 Section 108.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc Financing § 108.730 Financings which...

  13. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... conflicts of interest. 108.730 Section 108.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc Financing § 108.730 Financings which...

  14. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a)...

  15. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.800 Financings in the form of equity interests....

  16. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a)...

  17. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.800 Financings in the form of equity interests....

  18. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.800 Financings in the form of equity interests....

  19. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... conflicts of interest. 108.730 Section 108.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc Financing § 108.730 Financings which...

  20. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... conflicts of interest. 108.730 Section 108.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc Financing § 108.730 Financings which...

  1. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.820 Financings in the form of guarantees. (a)...

  2. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc Company's Financing of Eligible Small Businesses § 108.800 Financings in the form of equity interests....

  3. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises....

  4. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises....

  5. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through...

  6. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through...

  7. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through...

  8. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through...

  9. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Business day. 800.201 Section 800.201 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT... FOREIGN PERSONS Definitions § 800.201 Business day. The term business day means Monday through...

  10. A Physicist in Business: Opportunities, Pitfalls, and Lifestyle.

    NASA Astrophysics Data System (ADS)

    Woollam, John

    2007-03-01

    A traditional education in physics does not normally include business classes or dealing with opportunities to start a company, yet scientists often now start and run small companies. Physicists are mainly interested in technology. However, other factors quickly dominate chances for business success. These include finance, accounting, cash flow analysis, recruiting, interviewing, personnel issues, marketing, investments, retirement plans, patents and other not always so fun activities. Technical decisions are often strongly influenced by company finances and market-analysis. This talk discusses how to recognize opportunity, how to minimize chances for failure, and lifestyle changes one needs to be aware of before entrepreneurship involvement.

  11. Salary-Trend Studies of Faculty of the Years 1988-89 and 1991-92 in the Following Academic Disciplines/Major Fields: Accounting; Agribusiness and Agriproduction; Anthropology; Area and Ethnic Studies; Business Administration and Management; Business and Management; Business Economics; Chemistry; Communication Technologies; Communications; Computer and Information Sciences; Dramatic Arts; Drawing; Education; and Engineering.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 600 colleges and universities. Data cover the following disciplines: Accounting, Agribusiness and Agriproduction, Anthropology, Area and Ethnic Studies, Business Administration and Management, Business and Management,…

  12. 12 CFR 980.6 - Finance Board consent.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Finance Board consent. 980.6 Section 980.6 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.6 Finance Board consent. The Finance Board may at any time provide consent for a Bank...

  13. 12 CFR 980.6 - Finance Board consent.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Finance Board consent. 980.6 Section 980.6 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.6 Finance Board consent. The Finance Board may at any time provide consent for a Bank...

  14. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Source of interim financing. 120... Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project may use interim financing for all Project costs except the Borrower's contribution. Any source...

  15. Public Finance Administration. Second Edition.

    ERIC Educational Resources Information Center

    Reed, B. J.; Swain, John W.

    This book is intended for the nonexpert in finance who has a public administration background. It opens with a broad introduction to public finance administration and how this job is related to public budgeting, the practice of public-sector accounting, and the economic concepts of money and value. Issues surrounding public revenue, its sources,…

  16. Small Group Activities for Introductory Business Classes.

    ERIC Educational Resources Information Center

    Mundrake, George

    1999-01-01

    Describes numerous small-group activities for the following areas of basic business education: consumer credit, marketing, business organization, entrepreneurship, insurance, risk management, economics, personal finance, business careers, global markets, and government regulation. (SK)

  17. Public Policy and the Financing of Higher Education in New York. Hofstra University Yearbook of Business, Series 15, Volume 6, 1980.

    ERIC Educational Resources Information Center

    McKeough, William, Ed.

    Financing of higher education in New York and the public policies which impinge on, influence, and are reflected in the process are explored in this preliminary probe. Chapters include: The Need for the Study (N. J. King); Implications of Tax Policy (Mark Segal); Institutional Tax Exemptions and Tax Benefits (Steven A. Cohen); State Institutional…

  18. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a) Low-Income Enterprise Financings. At the close of each of your fiscal years— (1) At least 80...

  19. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a) Low-Income Enterprise Financings. At the close of each of your fiscal years— (1) At least 80...

  20. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a) Low-Income Enterprise Financings. At the close of each of your fiscal years— (1) At least 80...

  1. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  3. Creative Financing.

    ERIC Educational Resources Information Center

    Esteves, Richard M.

    1984-01-01

    This article analyzes cooperative programs that reduce the risks of financing energy conservation equipment. Savings guarantees, cash flow leasing, shared savings, and cooperative savings programs are described and sources of further information noted. (MJL)

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

    ERIC Educational Resources Information Center

    COOK, JAMES L.

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

  5. Integrating International Business Law Concepts into a High School Business Law Course.

    ERIC Educational Resources Information Center

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

    Outlines international business content for a high school business law curriculum: history of international business law, World Trade Organization, international disputes, contracts and sales, financing/banking, currency, taxation, intellectual property, transportation, and multinational corporations. Considers whether to teach international…

  6. Economic Education and Student Performance in the Business Discipline: Implications for Curriculum Planning

    ERIC Educational Resources Information Center

    Islam, Muhammad M.; Islam, Faridul

    2013-01-01

    The authors conducted an empirical examination of the relationship between extra-normal ability (inability) in principles of economics courses and student performance in the various areas of the business discipline such as finance, marketing, management, and accounting. Extra-normal ability is defined as the part of an economics grade that cannot…

  7. Three Case Histories: An Ethnographic Evaluation of Participant Experience in the Spanish International Business Program Abroad.

    ERIC Educational Resources Information Center

    Pederson de Castaneda, Viann

    In this paper the Spanish International Business Program Abroad at Concordia College (Minnesota) is examined. Students in the program live, work, and study in Mexico City (Mexico) for one 4-month semester after completing prerequisite courses in management, accounting, economics, marketing, finance, statistics, Spanish grammar, composition,…

  8. Learning Style and Study Skills Differences across Business and Other Academic Majors.

    ERIC Educational Resources Information Center

    Journal of Education for Business, 1986

    1986-01-01

    This study examines differences in study skills and learning styles of students enrolled at the University of Scranton in the four business school majors of accounting, economics/finance, management, and marketing. It also compares these differences with those of students enrolled in other majors throughout the university. (CT)

  9. Off-Balance Sheet Financing.

    ERIC Educational Resources Information Center

    Adams, Matthew C.

    1998-01-01

    Examines off-balance sheet financing, the facilities use of outsourcing for selected needs, as a means of saving operational costs and using facility assets efficiently. Examples of using outside sources for energy supply and food services, as well as partnering with business for facility expansion are provided. Concluding comments address tax…

  10. Quantum Finance

    NASA Astrophysics Data System (ADS)

    Baaquie, Belal E.

    2007-09-01

    Foreword; Preface; Acknowledgements; 1. Synopsis; Part I. Fundamental Concepts of Finance: 2. Introduction to finance; 3. Derivative securities; Part II. Systems with Finite Number of Degrees of Freedom: 4. Hamiltonians and stock options; 5. Path integrals and stock options; 6. Stochastic interest rates' Hamiltonians and path integrals; Part III. Quantum Field Theory of Interest Rates Models: 7. Quantum field theory of forward interest rates; 8. Empirical forward interest rates and field theory models; 9. Field theory of Treasury Bonds' derivatives and hedging; 10. Field theory Hamiltonian of forward interest rates; 11. Conclusions; Appendix A: mathematical background; Brief glossary of financial terms; Brief glossary of physics terms; List of main symbols; References; Index.

  11. Compare benefits before entering receivables financing.

    PubMed

    Ferconio, S; Lane, M R

    1991-02-01

    Financing accounts receivables is becoming a popular strategy in the healthcare industry. Factoring and securitization are two financing methods available to hospitals. Patient accounts managers who understand the programs' structures, incentives, and costs will be able to achieve the maximum benefit for their hospitals when choosing one of these transactions. PMID:10109699

  12. 12 CFR 980.5 - Notice by the Finance Board.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Notice by the Finance Board. 980.5 Section 980.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.5 Notice by the Finance Board. (a) Issuance. Within sixty days after receipt of a notice...

  13. 12 CFR 980.5 - Notice by the Finance Board.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Notice by the Finance Board. 980.5 Section 980.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.5 Notice by the Finance Board. (a) Issuance. Within sixty days after receipt of a notice...

  14. Personal Finance.

    ERIC Educational Resources Information Center

    Marine Corps Inst., Washington, DC.

    Developed as part of the Marine Corps Institute (MCI) correspondence training program, this course on personal finance is designed to provide all Marines with the ability to manage their financial affairs successfully. Introductory materials include specific information for MCI students, a course introduction, and a study guide (guidelines to…

  15. Salary Trend Studies of Faculty for the Years 1986-87 and 1989-90 in the Following Disciplines/Major Fields: Accounting; Business Administration and Management; Business and Management; Chemistry; Communication Technologies; Communications; Computer and Information Science; Curriculum and Instruction; Dramatic Arts; Drawing; and Education.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 700 colleges and universities. Data cover the following disciplines: Accounting; Business Administration and Management; Business and Management; Chemistry; Communication Technologies; Communications; Computer and…

  16. Incorporating Business Communication in an Integrative Business Seminar.

    ERIC Educational Resources Information Center

    Luse, Donna W.

    1999-01-01

    Describes the Integrative Business Seminar in the College of Business Administration at Northeast Louisiana University in which the principal courses in business communication, management, marketing, and finance as well as a segment in problem solving, are taught as one 15-credit hour block in which subject areas are treated as an integrated…

  17. Measuring the value of healthcare business assets.

    PubMed

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation. PMID:10915353

  18. Library Guides to Business Information.

    ERIC Educational Resources Information Center

    Harris, Jamie L., Comp.

    This collection of library guides is designed to introduce undergraduate students at Chicago State University to basic business reference sources. Annotated bibliographies cover the subject areas of business management, marketing, and finance. Guides in the collection include: (1) Researching the Company (Chicago and Illinois business and national…

  19. National Security Technology Incubator Business Plan

    SciTech Connect

    2007-12-31

    This document contains a business plan for the National Security Technology Incubator (NSTI), developed as part of the National Security Preparedness Project (NSPP) and performed under a Department of Energy (DOE)/National Nuclear Security Administration (NNSA) grant. This business plan describes key features of the NSTI, including the vision and mission, organizational structure and staffing, services, evaluation criteria, marketing strategies, client processes, a budget, incubator evaluation criteria, and a development schedule. The purpose of the NSPP is to promote national security technologies through business incubation, technology demonstration and validation, and workforce development. The NSTI will focus on serving businesses with national security technology applications by nurturing them through critical stages of early development. The vision of the NSTI is to be a successful incubator of technologies and private enterprise that assist the NNSA in meeting new challenges in national safety, security, and protection of the homeland. The NSTI is operated and managed by the Arrowhead Center, responsible for leading the economic development mission of New Mexico State University (NMSU). The Arrowhead Center will recruit business with applications for national security technologies recruited for the NSTI program. The Arrowhead Center and its strategic partners will provide business incubation services, including hands-on mentoring in general business matters, marketing, proposal writing, management, accounting, and finance. Additionally, networking opportunities and technology development assistance will be provided.

  20. 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:…

  1. 13 CFR 107.900 - Management fees for services provided to a Small Business by Licensee or its Associate.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provided to a Small Business by Licensee or its Associate. 107.900 Section 107.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... board of directors of a Small Businesses Financed by you. The fees must not exceed those paid to......

  2. 13 CFR 107.900 - Management fees for services provided to a Small Business by Licensee or its Associate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provided to a Small Business by Licensee or its Associate. 107.900 Section 107.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... board of directors of a Small Businesses Financed by you. The fees must not exceed those paid to......

  3. 13 CFR 107.900 - Management fees for services provided to a Small Business by Licensee or its Associate.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provided to a Small Business by Licensee or its Associate. 107.900 Section 107.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... board of directors of a Small Businesses Financed by you. The fees must not exceed those paid to......

  4. 13 CFR 107.900 - Management fees for services provided to a Small Business by Licensee or its Associate.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provided to a Small Business by Licensee or its Associate. 107.900 Section 107.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... board of directors of a Small Businesses Financed by you. The fees must not exceed those paid to......

  5. 31 CFR 1022.380 - Registration of money services businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Registration of money services businesses. 1022.380 Section 1022.380 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR MONEY SERVICES BUSINESSES Reports Required To Be Made By...

  6. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Location and business hours. 905.3 Section 905.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS Functions and Responsibilities of Finance Board § 905.3 Location and business hours. (a)...

  7. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... business concern, in one or more of the capacities listed in 31 CFR 103.11(uu)(1) through (5). The term... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Money service businesses. 561.317 Section 561.317 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued)...

  8. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... business concern, in one or more of the capacities listed in 31 CFR 103.11(uu)(1) through (5). The term... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Money service businesses. 561.317 Section 561.317 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued)...

  9. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... business concern, in one or more of the capacities listed in 31 CFR 103.11(uu)(1) through (5). The term... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Money service businesses. 561.317 Section 561.317 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued)...

  10. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... basis or as an organized business concern, in one or more of the capacities listed in 31 CFR 103.11(uu... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Money service businesses. 561.317 Section 561.317 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued)...

  11. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... fleet management system, the financing and accounting methods shall be developed by GSA in cooperation... Section 101-39.003 Public Contracts and Property Management Federal Property Management Regulations System... MANAGEMENT SYSTEMS 39.0-General Provisions § 101-39.003 Financing. (a) Section 211(d) of the Federal...

  12. Accruals for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    The Data Integration 2000 Project will result in an integrated and comprehensive set of functional applications containing core information necessary to support the Project Hanford Management Contract. It is based on the Commercial-Off-The-Shelf product solution with commercially proven business processes. The COTS product solution set, of PassPort and People Soft software, supports finance, supply and chemical management/Material Safety Data Sheet, human resources. Accruals are made at the project level. At the inception of each project, Project Management and the Accounts Payable Group make a mutual decision on whether periodic accrual entries should be made for it.

  13. Optimal Assignment Problem Applications of Finite Mathematics to Business and Economics. [and] Difference Equations with Applications. Applications of Difference Equations to Economics and Social Sciences. [and] Selected Applications of Mathematics to Finance and Investment. Applications of Elementary Algebra to Finance. [and] Force of Interest. Applications of Calculus to Finance. UMAP Units 317, 322, 381, 382.

    ERIC Educational Resources Information Center

    Gale, David; And Others

    Four units make up the contents of this document. The first examines applications of finite mathematics to business and economies. The user is expected to learn the method of optimization in optimal assignment problems. The second module presents applications of difference equations to economics and social sciences, and shows how to: 1) interpret…

  14. A Quasi-Experimental Study of Moral Reasoning of Undergraduate Business Students Using an Ethical Decision-Making Framework in a Basic Accounting Course

    ERIC Educational Resources Information Center

    Wilhelm, William J.; Czyzewski, Alan B.

    2006-01-01

    This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

  15. Business Principles and Management. Curriculum Guidelines.

    ERIC Educational Resources Information Center

    Clemson Univ., SC. Vocational Education Media Center.

    This senior high school curriculum guide offers a general overview of the American business system and a study of various forms of business ownership, internal organization and management functions of business, and the financing of business. Ten areas are explored in the course: (1) capitalism; (2) money, credit, and banking; (3) government and…

  16. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information...

  17. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also...

  18. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information...

  19. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also...

  20. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information...

  1. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY BUREAU OF THE FISCAL SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also...

  2. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also...

  3. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information...

  4. 31 CFR 223.5 - Business.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Business. 223.5 Section 223.5 Money... OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED STATES § 223.5 Business. (a) The company must engage in the business of suretyship whether or not also...

  5. 31 CFR 1.6 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Business information. 1.6 Section 1.6... Information Act § 1.6 Business information. (a) In general. Business information provided to the Department of the Treasury by a business submitter shall not be disclosed pursuant to a Freedom of Information...

  6. Creative Bus Financing.

    ERIC Educational Resources Information Center

    Malone, Wade

    1982-01-01

    Alternative ways of financing school bus purchases include financing privately through contractors or commercial banks, financing through sources such as insurance companies and pension funds, leasing the buses, or contracting for transportation services. (Author/MLF)

  7. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS Functions and Responsibilities of Finance Board § 905.3 Location and business hours. (a) Location. All office units of the Finance Board are located at 1777...

  8. 12 CFR 905.3 - Location and business hours.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ....3 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOUSING FINANCE BOARD ORGANIZATION AND OPERATIONS DESCRIPTION OF ORGANIZATION AND FUNCTIONS Functions and Responsibilities of Finance Board § 905.3 Location and business hours. (a) Location. All office units of the Finance Board are located at 1777...

  9. Financing strategic healthcare facilities: the growing attraction of alternative capital.

    PubMed

    Zismer, Daniel K; Fox, James; Torgerson, Paul

    2013-05-01

    Community health system leaders often dismiss use of alternative capital to finance strategic facilities as being too expensive and less strategically useful, preferring to follow historical precedent and use tax-exempt bonding to finance such facilities. Proposed changes in accounting rules should cause third-party-financed facility lease arrangements to be treated similarly to tax-exempt debt financings with respect to the income statement and balance sheet, increasing their appeal to community health systems. An in-depth comparison of the total costs associated with each financing approach can help inform the choice of financing approaches by illuminating their respective advantages and disadvantages. PMID:23678696

  10. 12 CFR 980.4 - Commencement of new business activities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... activity: (a) Sixty days after receipt by the Finance Board of the notice of new business activity under..., immediately upon receipt by the Finance Board of a notice of new business activity under § 980.3; or (c... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Commencement of new business activities....

  11. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  12. Public Education Finances, 2009

    ERIC Educational Resources Information Center

    US Census Bureau, 2011

    2011-01-01

    The U.S. Census Bureau conducts a Census of Government Finances and an Annual Survey of Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Government Finances has been conducted every 5 years since 1957, while the Annual Survey of Government Finances has been conducted annually since 1977 in…

  13. Public Education Finances: 2010

    ERIC Educational Resources Information Center

    Dixon, Mark

    2012-01-01

    The U.S. Census Bureau conducts a Census of Government Finances and an Annual Survey of Government Finances as authorized by law under Title 13, U.S. Code, Sections 161 and 182. The Census of Government Finances has been conducted every 5 years since 1957, while the Annual Survey of Government Finances has been conducted annually since 1977 in…

  14. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.860 Financing fees and...

  15. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.860 Financing fees and...

  16. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.860 Financing fees and...

  17. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.860 Financing fees and...

  18. 7 CFR 4290.860 - Financing fees and expense reimbursements a RBIC may receive from an Enterprise.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... receive from an Enterprise. 4290.860 Section 4290.860 Agriculture Regulations of the Department of... AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.860 Financing fees and...

  19. A Note for Graphing Calculators in the Fundamental Finance Course

    ERIC Educational Resources Information Center

    Chen, Jeng-Hong

    2011-01-01

    The financial calculator is incorporated in finance education. In class, the instructor shows students how to use the financial calculator's function keys to solve time value of money (TVM) related problems efficiently. The fundamental finance course is required for all majors in the business school. Some students, especially…

  20. Persuading Investors: Emphasizing Communication in a Finance Simulation

    ERIC Educational Resources Information Center

    Yest, Michael T.; Grant, Kelly A.

    2013-01-01

    This paper introduces a unique project to faculty seeking an interdisciplinary activity that exposes students to the necessary art of persuasive communication in the field of finance. Specifically, we have designed a multi-stage simulation in which undergraduate business students apply both finance and communication skills, specifically…

  1. Teaching Techniques and Course Content for International Finance.

    ERIC Educational Resources Information Center

    Esemuede, Samuel I.

    Noting the rapid and large changes in international finance over the past 2 decades, this paper offers suggestions for teaching business education courses on international finance. The paper recommends a combination of computer-assisted instruction and electronic classroom, discussion group, independent study, and lecture. Computer-assisted…

  2. Information technology financing options.

    PubMed

    Rai, D

    1996-01-01

    Healthcare executives facing the challenges of delivering quality care and controlling costs must consider the role information technology systems can play in meeting those challenges. To make the best use of information system expenditures, organizations must carefully plan how to finance system acquisitions. Some options that should be considered are paying cash, financing, financing "soft" costs, leasing, credit warehousing and early acceptance financing, and tax-exempt and conduit financing. PMID:10154097

  3. Not-for-profits trek into for-profit accounting: goodwill impairments.

    PubMed

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results. PMID:21449313

  4. Education Finance in the New Millennium. Yearbook of the American Education Finance Association, 2001.

    ERIC Educational Resources Information Center

    Chaikind, Stephen, Ed.; Fowler, William J., Ed.

    This yearbook reaffirms the connections between the field of education finance and the wider education community. Among the topics it examines are curricula reform, outcome assessment, accountability, community control, and privatization. Twelve chapters include: (1) "Education Finance in the New Millennium: Overview and Summary" (Stephen Chaikind…

  5. Personal Finance Education in Recessionary Times

    ERIC Educational Resources Information Center

    Hite, Nancy Groneman; Slocombe, Thomas Edwin; Railsback, Barbara; Miller, Donald

    2011-01-01

    The authors report the status of personal financial education in light of the recent economic crisis from the perspective of secondary school business teachers. Results showed that in the state of Kansas, 20% of the schools required a personal finance course prior to high school graduation, with 12% considering such a requirement. The recession…

  6. Financing Postsecondary Education in the 1980's.

    ERIC Educational Resources Information Center

    Harcleroad, Fred F., Ed.

    Proceedings of a conference on financing postsecondary education in the 1980s, sponsored by the Center for the Study of Higher Education of the University of Arizona in close collaboration with the Education Commission of the States and the National Association of College and University Business Officers, are presented. Contents are as follows:…

  7. Internet Resources for Reference: Finance and Investment.

    ERIC Educational Resources Information Center

    Mai, Brent Alan

    1997-01-01

    When called upon to aid in filtering through finance and investment information on the Internet, the business librarian is also faced with knowing what is available and how to find it. Web sites are identified that provide information about stocks and their exchanges, mutual funds, bonds, company annual reports, and taxes. (Author/AEF)

  8. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Limitations on the imposition of finance... imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace... impose finance charges as a result of the loss of a grace period on a credit card account under an...

  9. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Limitations on the imposition of finance... imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace... impose finance charges as a result of the loss of a grace period on a credit card account under an...

  10. 7 CFR 4290.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Financings which constitute conflicts of interest. 4290.730 Section 4290.730 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing...

  11. Computing for Finance

    ScienceCinema

    None

    2011-10-06

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing ? from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has remained

  12. Computing for Finance

    SciTech Connect

    2010-03-24

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  13. The Lingo of Library Finance: A Glossary.

    ERIC Educational Resources Information Center

    Prentice, Ann E.

    1977-01-01

    Basic terms used in the various aspects of library finance are briefly explained in a review of the funding sources of the different types of libraries. There is no attempt to go into the forms and purposes of various accounting methods or to delve into the terminology of accounting. (JPF)

  14. 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…

  15. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  16. A Pharmacy Business Management Simulation Exercise as a Practical Application of Business Management Material and Principles

    PubMed Central

    Rollins, Brent L.; Gunturi, Rahul; Sullivan, Donald

    2014-01-01

    Objective. To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students’ perceived value. Design. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. Assessment. An 18-item posttest survey was administered. Students’ slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least “some” exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from “not at all” to “a little.” Conclusion. The pharmacy simulation program is an effective active-learning exercise and enhanced students’ knowledge and understanding of the business management topics covered. PMID:24761023

  17. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Control of a Small Business by a Licensee. 107.865 Section 107.865 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's...

  18. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Control of a Small Business by a Licensee. 107.865 Section 107.865 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's...

  19. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Control of a Small Business by a Licensee. 107.865 Section 107.865 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's...

  20. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Control of a Small Business by a Licensee. 107.865 Section 107.865 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's...

  1. 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…

  2. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  3. Developing a Capacity to Engage in Critical Reflection: Students' "Ways of Knowing" within an Undergraduate Business and Accounting Programme

    ERIC Educational Resources Information Center

    Lucas, Ursula; Tan, Phaik Leng

    2013-01-01

    The development of a capacity to engage in critical reflection is central to higher education. However, students vary in this capacity and its development requires students to move from an absolute towards a contextual way of knowing. Using 32 semi-structured interviews, this study identifies the ways of knowing of 17 business and accounting…

  4. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  5. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  6. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  7. 31 CFR 500.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business enterprises. 500.511 Section 500.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  8. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  9. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  10. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  11. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Transactions by certain business enterprises. 515.511 Section 515.511 Money and Finance: Treasury Regulations Relating to Money and Finance... enterprises. (a) Except as provided in paragraphs (b), (c) and (d) of this section any...

  12. Small Business Management. Going-Into-Business Modules for Adult and/or Post Secondary Instruction.

    ERIC Educational Resources Information Center

    Rice, Fred; And Others

    Fifteen modules on small business management are provided in this curriculum guide developed for postsecondary vocational instructors. Module titles are as follow: decision making steps; financing a small business; location of a small business; record systems; the balance sheet and profit and loss statement; purchasing; marketing; sales; cash…

  13. Minding your Own Small Business - An Introductory Curriculum for Small Business Management. Volume I.

    ERIC Educational Resources Information Center

    Holt, Nancy; And Others

    Ten units on the basic knowledge and skills needed to manage a small business are provided in this curriculum guide designed for use with secondary and postsecondary students. Unit topics include forms of businesses, marketing, location, systems and records, promotion, pricing, human relations, financing a business, and effects of business…

  14. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  15. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. Geothermal Money Book [Geothermal Outreach and Project Financing

    SciTech Connect

    Elizabeth Battocletti

    2004-02-01

    Small business lending is big business and growing. Loans under $1 million totaled $460 billion in June 2001, up $23 billion from 2000. The number of loans under $100,000 continued to grow at a rapid rate, growing by 10.1%. The dollar value of loans under $100,000 increased 4.4%; those of $100,000-$250,000 by 4.1%; and those between $250,000 and $1 million by 6.4%. But getting a loan can be difficult if a business owner does not know how to find small business-friendly lenders, how to best approach them, and the specific criteria they use to evaluate a loan application. This is where the Geothermal Money Book comes in. Once a business and financing plan and financial proposal are written, the Geothermal Money Book takes the next step, helping small geothermal businesses locate and obtain financing. The Geothermal Money Book will: Explain the specific criteria potential financing sources use to evaluate a proposal for debt financing; Describe the Small Business Administration's (SBA) programs to promote lending to small businesses; List specific small-business friendly lenders for small geothermal businesses, including those which participate in SBA programs; Identify federal and state incentives which are relevant to direct use and small-scale (< 1 megawatt) power generation geothermal projects; and Provide an extensive state directory of financing sources and state financial incentives for the 19 states involved in the GeoPowering the West (GPW). GPW is a U.S. Department of Energy-sponsored activity to dramatically increase the use of geothermal energy in the western United States by promoting environmentally compatible heat and power, along with industrial growth and economic development. The Geothermal Money Book will not: Substitute for financial advice; Overcome the high exploration, development, and financing costs associated with smaller geothermal projects; Remedy the lack of financing for the exploration stage of a geothermal project; or Solve financing

  18. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  19. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  20. 13 CFR 108.640 - Requirement to file portfolio financing reports (SBA Form 1031).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to file portfolio financing reports (SBA Form 1031). 108.640 Section 108.640 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Recordkeeping, Reporting, and...

  1. Taylor Business Institute, Report.

    ERIC Educational Resources Information Center

    Barber, Jerry

    The Office of the State Comptroller in New York audited the records and procedures used in administering the Tuition Assistance Program (TAP) at Taylor Business Institute (Taylor) for the academic years 1995-96 through 1997-98. Taylor, located in Manhattan, offers both degree programs and diploma programs in Accounting, Business Management,…

  2. A Bilingual Business Major?

    ERIC Educational Resources Information Center

    Barger-Merino, Kathleen A.

    Foreign language skills are necessary not only in international commerce but also in domestic business with the growing Hispanic American population. Many Hispanics have only minimal English skills and prefer to do business in Spanish and use Spanish language media. Because Hispanic Americans account for a significant portion of the consumer…

  3. Maintenance Business Plans.

    ERIC Educational Resources Information Center

    Adams, Matt

    2002-01-01

    Discusses maintenance business plans, statements which provide accountability for facilities maintenance organizations' considerable budgets. Discusses the plan's components: statement of plan objectives, macro and detailed description of the facility assets, maintenance function descriptions, description of key performance indicators, milestone…

  4. Public Education Finances, 2006

    ERIC Educational Resources Information Center

    US Census Bureau, 2008

    2008-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2006 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  5. Public Education Finances, 2005

    ERIC Educational Resources Information Center

    US Census Bureau, 2007

    2007-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2005 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  6. Public Education Finances, 2008

    ERIC Educational Resources Information Center

    US Census Bureau, 2010

    2010-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2008 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  7. Public Education Finances, 2007

    ERIC Educational Resources Information Center

    US Census Bureau, 2009

    2009-01-01

    Every five years, the U.S. Census Bureau conducts a Census of Government Finance, as authorized by law under Title 13, U.S. Code, Section 182. The 2007 Census, similar to annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and…

  8. Geothermal Financing Workbook

    SciTech Connect

    Battocletti, E.C.

    1998-02-01

    This report was prepared to help small firm search for financing for geothermal energy projects. There are various financial and economics formulas. Costs of some small overseas geothermal power projects are shown. There is much discussion of possible sources of financing, especially for overseas projects. (DJE-2005)

  9. Financing Strategies for Nuclear Fuel Cycle Facility

    SciTech Connect

    David Shropshire; Sharon Chandler

    2005-12-01

    To help meet our nation’s energy needs, reprocessing of spent nuclear fuel is being considered more and more as a necessary step in a future nuclear fuel cycle, but incorporating this step into the fuel cycle will require considerable investment. This report presents an evaluation of financing scenarios for reprocessing facilities integrated into the nuclear fuel cycle. A range of options, from fully government owned to fully private owned, was evaluated using a DPL (Dynamic Programming Language) 6.0 model, which can systematically optimize outcomes based on user-defined criteria (e.g., lowest life-cycle cost, lowest unit cost). Though all business decisions follow similar logic with regard to financing, reprocessing facilities are an exception due to the range of financing options available. The evaluation concludes that lowest unit costs and lifetime costs follow a fully government-owned financing strategy, due to government forgiveness of debt as sunk costs. Other financing arrangements, however, including regulated utility ownership and a hybrid ownership scheme, led to acceptable costs, below the Nuclear Energy Agency published estimates. Overwhelmingly, uncertainty in annual capacity led to the greatest fluctuations in unit costs necessary for recovery of operating and capital expenditures; the ability to determine annual capacity will be a driving factor in setting unit costs. For private ventures, the costs of capital, especially equity interest rates, dominate the balance sheet; the annual operating costs dominate the government case. It is concluded that to finance the construction and operation of such a facility without government ownership could be feasible with measures taken to mitigate risk, and that factors besides unit costs should be considered (e.g., legal issues, social effects, proliferation concerns) before making a decision on financing strategy.

  10. Debt Financing: Academia's Funding Alternative.

    ERIC Educational Resources Information Center

    Baum, Rudy M.

    1981-01-01

    Discusses debt financing as a way to help universities alleviate the problems of obsolete scientific equipment and facilities for research. Reviews several forms of tax-exempt financing and takes note of some of the advantages of debt financing. (CS)

  11. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... FEDERAL PROPERTY MANAGEMENT REGULATIONS AVIATION, TRANSPORTATION, AND MOTOR VEHICLES 39-INTERAGENCY FLEET..., and operation of fleet management systems. (b) When an agency other than GSA operates an interagency fleet management system, the financing and accounting methods shall be developed by GSA in...

  12. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... FEDERAL PROPERTY MANAGEMENT REGULATIONS AVIATION, TRANSPORTATION, AND MOTOR VEHICLES 39-INTERAGENCY FLEET..., and operation of fleet management systems. (b) When an agency other than GSA operates an interagency fleet management system, the financing and accounting methods shall be developed by GSA in...

  13. Finance and supply management project execution plan

    SciTech Connect

    BENNION, S.I.

    1999-02-10

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes.

  14. Responding to Postsecondary Education Financing Pressures.

    ERIC Educational Resources Information Center

    Longanecker, David A.

    Minnesota has adopted a financial policy that takes into account the increasing pressure to finance postsecondary education. The policy increases the price of college through increased tuition, while at the same time targeting sufficient financial aid to ensure educational opportunity for financially needy students. In practical terms, this…

  15. Production roll out plan for HANDI 2000 business management system

    SciTech Connect

    Adams, D.E.

    1998-09-29

    The Hanford Data Integration 2000 (HANDI 2000) Project will result in an integrated and comprehensive set of functional applications containing core information necessary to support the Project Hanford Management Contract (PHMC). It is based on the Commercial-Off-The-Shelf (COTS) product solution with commercially proven business processes. The COTS product solution set, of Passport (PP) and PeopleSoft (PS) software, supports finance, supply, human resources, and payroll activities under the current PHMC direction. The PP software is an integrated application for Accounts Payable, Contract Management, Inventory Management, Purchasing and Material Safety Data Sheets (MSDS). The PS software is an integrated application for Projects, General Ledger, Human Resources Training, Payroll, and Base Benefits. This set of software constitutes the Business Management System (BMS) and MSDS, a subset of the HANDI 2000 suite of systems. The primary objective of the Production Roll Out Plan is to communicate the methods and schedules for implementation and roll out to end users of BMS.

  16. Health care entrepreneurship: financing innovation.

    PubMed

    Grazier, Kyle L; Metzler, Bridget

    2006-01-01

    Entrepreneurship is often described as the ability to create new ventures from new or existing concepts, ideas and visions. There has been significant entrepreneurial response to the changes in the scientific and social underpinnings of health care services delivery. However, a growing portion of the economic development driving health care industry expansion is threatened further by longstanding use of financing models that are suboptimal for health care ventures. The delayed pace of entrepreneurial activity in this industry is in part a response to the general economy and markets, but also due to the lack of capital for new health care ventures. The recent dearth of entrepreneurial activities in the health services sector may also due to failure to consider new approaches to partnerships and strategic ventures, despite their mutually beneficial organizational and financing potential. As capital becomes more scarce for innovators, it is imperative that those with new and creative ideas for health and health care improvement consider techniques for capital acquisition that have been successful in other industries and at similar stages of development. The capital and added expertise can allow entrepreneurs to leverage resources, dampen business fluctuations, and strengthen long term prospects. PMID:16583848

  17. Finance organizations, decisions and emotions.

    PubMed

    Pixley, Jocelyn

    2002-03-01

    Analyses of global financial markets are dominated by atomized models of decision-making and behavioural psychology ('exuberance' or 'panic'). In contrast, this paper argues that overwhelmingly, finance organizations rather than 'individuals' make decisions, and routinely use emotions in formulating expectations. Keynes introduced emotion (business confidence and animal spirits) but in economics, emotion remains individualistic and irrational. Luhmann's system theory lies at the other extreme, where emotions like trust and confidence are central variables, functional in the reduction of complexity in sub-systems like the economy. The gap between irrational emotions aggregated to 'herd' behaviour in economics, and 'system trust' applied to finance and money as a 'medium of communication' in sociology, remains largely unfilled. This paper argues that while organizations cannot be said to 'think' or 'feel', they are rational and emotional, because impersonal trust, confidence and their contrary emotions are unavoidable in decision-making due to fundamental uncertainty. These future-oriented emotions are prevalent within and between organizations in the financial sector, primarily in generating expectations. The dynamic of corporate activities of tense and ruthless struggle is a more plausible level of analysis than either financial 'manias' in aggregate or 'system trust'. PMID:11958678

  18. Private Housing or Alternative Financing?

    ERIC Educational Resources Information Center

    Bruno, Nick

    1999-01-01

    Explores the history of privatizing university housing and some current financing options, including use of developer and private foundations. Examples of successful alternative financing methods are highlighted. (GR)

  19. Improving business IQ in medicine through mentorship and education.

    PubMed

    Hill, Austin D

    2014-09-01

    Business intelligence in the field of medicine, particularly with physicians, has been an abstract concept at best with no objective metric. Furthermore, in many arenas, it was taboo for medical students, residents, and physicians to discuss the business and finances of their work for fear that it would interfere with their sacred duties as health care providers. There has been a substantial shift in this philosophy over the last few decades with the growth and evolution of the health care industry in the United States. In 2012, health care expenditures accounted for 17.2% of the United States Gross Domestic Product, averaging $8915 per person. The passage of the Affordable Care Act in March of 2010 sent a clear message to all that change is coming, and it is more important now than ever to have physician leaders whose skills and knowledge in business, management, and health care law rival their acumen within their medical practice. Students, residents, and fellows all express a desire to gain more business knowledge throughout their education and training, but many do not know where to begin or have access to programs that can further their knowledge. Whether you are an employed or private practice physician, academic or community based, improving your business intelligence will help you get a seat at the table where decisions are made and give you the skills to influence those decisions. PMID:25148000

  20. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  1. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  2. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  3. Fractals and Forecasting in Earthquakes and Finance

    NASA Astrophysics Data System (ADS)

    Rundle, J. B.; Holliday, J. R.; Turcotte, D. L.

    2011-12-01

    It is now recognized that Benoit Mandelbrot's fractals play a critical role in describing a vast range of physical and social phenomena. Here we focus on two systems, earthquakes and finance. Since 1942, earthquakes have been characterized by the Gutenberg-Richter magnitude-frequency relation, which in more recent times is often written as a moment-frequency power law. A similar relation can be shown to hold for financial markets. Moreover, a recent New York Times article, titled "A Richter Scale for the Markets" [1] summarized the emerging viewpoint that stock market crashes can be described with similar ideas as large and great earthquakes. The idea that stock market crashes can be related in any way to earthquake phenomena has its roots in Mandelbrot's 1963 work on speculative prices in commodities markets such as cotton [2]. He pointed out that Gaussian statistics did not account for the excessive number of booms and busts that characterize such markets. Here we show that both earthquakes and financial crashes can both be described by a common Landau-Ginzburg-type free energy model, involving the presence of a classical limit of stability, or spinodal. These metastable systems are characterized by fractal statistics near the spinodal. For earthquakes, the independent ("order") parameter is the slip deficit along a fault, whereas for the financial markets, it is financial leverage in place. For financial markets, asset values play the role of a free energy. In both systems, a common set of techniques can be used to compute the probabilities of future earthquakes or crashes. In the case of financial models, the probabilities are closely related to implied volatility, an important component of Black-Scholes models for stock valuations. [2] B. Mandelbrot, The variation of certain speculative prices, J. Business, 36, 294 (1963)

  4. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  5. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  6. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  7. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  8. Financing of private small scale hydroelectric projects

    SciTech Connect

    Smukler, L.M.

    1981-03-01

    This manual is a description of the financing process associated with the private development of SSH projects. It examines the institutional framework and the actors within that framework who will have vital impact upon the potential for success of a project. The manual describes the information a developer should obtain in order to make intelligent decisions concerning the multiple directions in which project development can proceed. This information should assist the developer in formulating a business plan. Factors to be considered in choosing a business organizational form are discussed. Included is an analysis of the federal income tax factors relevant to SSH in context of the treatment of specific items: business expenses, depreciation, the Investment Tax Credit, and the Energy Tax Credit as modified by COWPTA. In addition, the tax and organizational factors are applied to an analysis of two mechanisms which can lower development costs through maximum utilization of available tax benefits: limited partnerships and leveraged leases. The manual lists and analyzes the major sources of debt and equity financing that are potentially available to a developer. Finally, all the previously discussed pieces are put together and how the decisions relating to such factors as marketing, taxation and debt financing interrelate to determine the probable success and profitability of a project are investigated. Furthermore, this part of the manual will provide an illustrated guide to understanding the financing process, leading the reader through the decisionmaking and negotiation points, and highlighting what should be borne in mind, what a developer may be giving up and what the perspective of other key actors will be at those points.

  9. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Limitations on the imposition of finance... Accounts and Open-End Credit Offered to College Students § 226.54 Limitations on the imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace period....

  10. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Limitations on the imposition of finance... Accounts and Open-End Credit Offered to College Students § 226.54 Limitations on the imposition of finance charges. (a) Limitations on imposing finance charges as a result of the loss of a grace period....

  11. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  12. Assessment of the Business Administration and Business Management Programs.

    ERIC Educational Resources Information Center

    Forestieri, Kathleen; Karlen, Janice; Coiro, Robert; Gabriel, Theodore; Leff, Elaine; Silverman, Barry; Wertheimer, David

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its business and administration and business management programs report, and includes the following items: (1) a description of the mission and goals of the Department of Accounting and Managerial Studies;…

  13. Simulation in Sport Finance

    ERIC Educational Resources Information Center

    Drayer, Joris; Rascher, Dan

    2010-01-01

    Simulations have long been used in business schools to give students experience making real-world decisions in a relatively low risk environment. The OAKLAND A'S BASEBALL BUSINESS SIMULATOR takes a traditional business simulation and applies it to the sport industry, in which sales of tangible products are replaced by sales of experiences provided…

  14. 31 CFR 589.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 589.301 Section 589.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY UKRAINE RELATED SANCTIONS...

  15. 31 CFR 544.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 544.301 Section 544.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WEAPONS OF MASS DESTRUCTION...

  16. 31 CFR 544.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 544.301 Section 544.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WEAPONS OF MASS DESTRUCTION...

  17. 31 CFR 544.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 544.301 Section 544.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WEAPONS OF MASS DESTRUCTION...

  18. 31 CFR 544.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 544.301 Section 544.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WEAPONS OF MASS DESTRUCTION...

  19. 31 CFR 544.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 544.301 Section 544.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WEAPONS OF MASS...

  20. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 576.301 Section 576.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRAQ STABILIZATION AND INSURGENCY...

  1. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 576.301 Section 576.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRAQ STABILIZATION AND INSURGENCY...

  2. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 576.301 Section 576.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRAQ STABILIZATION AND INSURGENCY...

  3. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 576.301 Section 576.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRAQ STABILIZATION AND INSURGENCY...

  4. 31 CFR 558.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 558.301 Section 558.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOUTH SUDAN SANCTIONS REGULATIONS...

  5. 31 CFR 545.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 545.301 Section 545.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY TALIBAN (AFGHANISTAN)...

  6. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA SANCTIONS REGULATIONS...

  7. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA SANCTIONS REGULATIONS General Definitions § 510.301 Blocked...

  8. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA SANCTIONS REGULATIONS...

  9. 31 CFR 552.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 552.301 Section 552.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY YEMEN SANCTIONS REGULATIONS...

  10. 31 CFR 552.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 552.301 Section 552.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY YEMEN SANCTIONS REGULATIONS...

  11. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS §...

  12. 31 CFR 208.6 - General account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS §...

  14. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS §...

  15. 31 CFR 212.7 - Notice to the account holder.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Notice to the account holder. 212.7 Section 212.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... readily understandable language. (1) Means of contacting a local free attorney or legal aid service....

  16. 31 CFR 212.7 - Notice to the account holder.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Notice to the account holder. 212.7 Section 212.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Means of contacting a local free attorney or legal aid service. (2) Means of contacting the...

  17. 31 CFR 212.7 - Notice to the account holder.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Notice to the account holder. 212.7 Section 212.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... readily understandable language. (1) Means of contacting a local free attorney or legal aid service....

  18. 31 CFR 212.7 - Notice to the account holder.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Notice to the account holder. 212.7 Section 212.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Means of contacting a local free attorney or legal aid service. (2) Means of contacting the...

  19. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM...

  20. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 541.301 Section 541.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ZIMBABWE SANCTIONS...

  1. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 562.301 Section 562.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRANIAN HUMAN RIGHTS ABUSES...

  2. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 562.301 Section 562.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS General Definitions §...

  3. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 562.301 Section 562.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRANIAN HUMAN RIGHTS ABUSES...

  4. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 562.301 Section 562.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS General Definitions §...

  5. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 548.301 Section 548.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BELARUS SANCTIONS...

  6. 31 CFR 593.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 593.301 Section 593.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FORMER LIBERIAN REGIME OF CHARLES...

  7. 31 CFR 549.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 549.301 Section 549.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY LEBANON SANCTIONS REGULATIONS...

  8. 31 CFR 549.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 549.301 Section 549.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY LEBANON SANCTIONS REGULATIONS...

  9. 31 CFR 549.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 549.301 Section 549.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY LEBANON SANCTIONS REGULATIONS...

  10. 31 CFR 549.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 549.301 Section 549.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY LEBANON SANCTIONS REGULATIONS...

  11. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS §...

  12. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE AUTOMATED CLEARING HOUSE Reclamation...

  13. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE AUTOMATED CLEARING HOUSE Reclamation...

  14. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 510.301 Section 510.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA SANCTIONS REGULATIONS...

  15. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 541.301 Section 541.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ZIMBABWE SANCTIONS REGULATIONS...

  16. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 541.301 Section 541.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ZIMBABWE SANCTIONS REGULATIONS...

  17. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 541.301 Section 541.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ZIMBABWE SANCTIONS REGULATIONS...

  18. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 541.301 Section 541.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY ZIMBABWE SANCTIONS REGULATIONS...

  19. Personal Finance Calculations.

    ERIC Educational Resources Information Center

    Argo, Mark

    1982-01-01

    Contains explanations and examples of mathematical calculations for a secondary level course on personal finance. How to calculate total monetary cost of an item, monthly payments, different types of interest, annual percentage rates, and unit pricing is explained. (RM)

  20. Accountability and primary healthcare.

    PubMed

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

    2014-09-01

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

  1. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  2. Computing for Finance

    SciTech Connect

    2010-03-24

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing – from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has

  3. Computing for Finance

    ScienceCinema

    None

    2011-10-06

    The finance sector is one of the driving forces for the use of distributed or Grid computing for business purposes. The speakers will review the state-of-the-art of high performance computing in the financial sector, and provide insight into how different types of Grid computing ? from local clusters to global networks - are being applied to financial applications. They will also describe the use of software and techniques from physics, such as Monte Carlo simulations, in the financial world. There will be four talks of 20min each. The talk abstracts and speaker bios are listed below. This will be followed by a Q&A; panel session with the speakers. From 19:00 onwards there will be a networking cocktail for audience and speakers. This is an EGEE / CERN openlab event organized in collaboration with the regional business network rezonance.ch. A webcast of the event will be made available for subsequent viewing, along with powerpoint material presented by the speakers. Attendance is free and open to all. Registration is mandatory via www.rezonance.ch, including for CERN staff. 1. Overview of High Performance Computing in the Financial Industry Michael Yoo, Managing Director, Head of the Technical Council, UBS Presentation will describe the key business challenges driving the need for HPC solutions, describe the means in which those challenges are being addressed within UBS (such as GRID) as well as the limitations of some of these solutions, and assess some of the newer HPC technologies which may also play a role in the Financial Industry in the future. Speaker Bio: Michael originally joined the former Swiss Bank Corporation in 1994 in New York as a developer on a large data warehouse project. In 1996 he left SBC and took a role with Fidelity Investments in Boston. Unable to stay away for long, he returned to SBC in 1997 while working for Perot Systems in Singapore. Finally, in 1998 he formally returned to UBS in Stamford following the merger with SBC and has remained

  4. Exploring Higher Education Financing Options

    ERIC Educational Resources Information Center

    Nkrumah-Young, Kofi K.; Powell, Philip

    2011-01-01

    Higher education can be financed privately, financed by governments, or shared. Given that the benefits of education accrue to the individual and the state, many governments opt for shared financing. This article examines the underpinnings of different options for financing higher education and develops a model to compare conditions to choices and…

  5. Economics and Financing of Education.

    ERIC Educational Resources Information Center

    Lawton, Stephen B.

    Educational economics and finance is a complex issue that the author has approached from three different areas: (1) a review of recent literature, (2) the state of the art of financing education, and (3) the state of research on the economics and financing of education. The author points to a revolution in education finance in Canada. The…

  6. Business Incubators: A Review. Digest Number 97-4.

    ERIC Educational Resources Information Center

    Schuyler, Gwyer

    A business incubator is an organization of services designed to nurture new businesses. Services that can be offered include management assistance, access to financing, business or technical support services, and shared office services. In 1997, 550 incubators served more than 13,000 clients, affiliates, and graduates. More than 80 percent of the…

  7. 76 FR 20087 - Proposed Collection; Comment Request; State Small Business Credit Initiative Allocation Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-11

    .... Participating States will use the Federal funds for programs that leverage private lending to help finance small... Proposed Collection; Comment Request; State Small Business Credit Initiative Allocation Agreement AGENCY... INFORMATION: Title: State Small Business Credit Initiative Allocation Agreement. OMB Number:...

  8. Business Books 1977: A Selection of Recommended Books Published During the Past Year

    ERIC Educational Resources Information Center

    DiMattia, Susan

    1978-01-01

    Listed in this annotated bibliography are 69 titles subdivided into ten categories: business and management strategy, small business, labor unions, people at work, women in the labor force, economics, personal finance, investments, international issues, and potpourri. (JAB)

  9. 75 FR 71744 - Fifth Street Finance Corp., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... COMMISSION Fifth Street Finance Corp., et al.; Notice of Application November 18, 2010. AGENCY: Securities... Finance Corp. (``Fifth Street''), Fifth Street Management LLC, Fifth Street Mezzanine Partners IV, L.P... regulated as a business development company (``BDC'') under the Act. Fifth Street is a specialty...

  10. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Requirements concerning types of Enterprises to... BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.700 Requirements concerning types of Enterprises to...

  11. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Requirements concerning types of Enterprises to... BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.700 Requirements concerning types of Enterprises to...

  12. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Requirements concerning types of Enterprises to... BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.700 Requirements concerning types of Enterprises to...

  13. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Requirements concerning types of Enterprises to... BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.700 Requirements concerning types of Enterprises to...

  14. 7 CFR 4290.700 - Requirements concerning types of Enterprises to receive Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirements concerning types of Enterprises to... BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Determining Eligibility of An Enterprise for Rbic Financing § 4290.700 Requirements concerning types of Enterprises to...

  15. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I conduct transactions in my account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF...

  16. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I conduct transactions in my account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF...

  17. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I conduct transactions in my account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF...

  18. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How do I conduct transactions in my account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS...

  19. 31 CFR 363.25 - How do I conduct transactions in my account or in Treasury securities held in my account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I conduct transactions in my account or in Treasury securities held in my account? 363.25 Section 363.25 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF...

  20. Academic Discipline and Personal Finance Instruction in High School

    ERIC Educational Resources Information Center

    Loibl, Cäzilia; Fisher, Patti J.

    2013-01-01

    Despite public support for personal finance instruction in high school, its effectiveness has not been firmly established. The current study investigates instructional approaches as a reason for these inconsistent outcomes by comparing survey responses of business education, family and consumer sciences, and social studies/economics teachers. The…

  1. 26 CFR 1.141-5 - Private loan financing test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be private activity bonds under the private business use and the private security or payment tests... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Private loan financing test. 1.141-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-5...

  2. 26 CFR 1.141-5 - Private loan financing test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be private activity bonds under the private business use and the private security or payment tests... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Private loan financing test. 1.141-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-5...

  3. 26 CFR 1.141-5 - Private loan financing test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be private activity bonds under the private business use and the private security or payment tests... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Private loan financing test. 1.141-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-5...

  4. Rethinking the Financing of Post-Compulsory Education.

    ERIC Educational Resources Information Center

    Eicher, Jean-Claude; Chevaillier, Thierry

    1991-01-01

    Discusses options for the financing of postcompulsory education. Describes developing and developed nations where a funding crisis has resulted from an increased demand for education when new technologies require ever more highly trained workers. Includes discussion of public versus private funding, business contributions, international…

  5. Innovations in Wind and Solar PV Financing

    SciTech Connect

    Cory, K.; Coughlin, J.; Jenkin, T.; Pater, J.; Swezey, B.

    2008-02-01

    There is growing national interest in renewable energy development based on the economic, environmental, and security benefits that these resources provide. Historically, greater development of our domestic renewable energy resources has faced a number of hurdles, primarily related to cost, regulation, and financing. With the recent sustained increase in the costs and associated volatility of fossil fuels, the economics of renewable energy technologies have become increasingly attractive to investors, both large and small. As a result, new entrants are investing in renewable energy and new business models are emerging. This study surveys some of the current issues related to wind and solar photovoltaic (PV) energy project financing in the electric power industry, and identifies both barriers to and opportunities for increased investment.

  6. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... limitations on fees charged to Small Businesses (âCost of Moneyâ). 107.855 Section 107.855 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of......

  7. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... limitations on fees charged to Small Businesses (âCost of Moneyâ). 107.855 Section 107.855 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of......

  8. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... limitations on fees charged to Small Businesses (âCost of Moneyâ). 107.855 Section 107.855 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of......

  9. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... limitations on fees charged to Small Businesses (âCost of Moneyâ). 107.855 Section 107.855 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... § 107.855 Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of......

  10. Using the Community Reinvestment Act To Help Finance Initiatives for Children, Families and Communities. Financing Strategy Brief.

    ERIC Educational Resources Information Center

    Gruenstein, Debbie

    The Community Reinvestment Act (CRA) is designed to encourage banks and thrifts to meet the financial credit and service needs of low- and moderate-income neighborhoods, requiring that lenders use their private-sector resources to meet the financing needs of all communities in which lenders conduct business. This brief outlines several types of…

  11. Banking on Solar: Debt Finance in Today's Distributed Market (Poster)

    SciTech Connect

    Louder, T.

    2014-10-01

    Over the last two years, several entities - from banks to credit unions to solar finance companies -have rolled out distributed solar-specific loan programs in the United States. These solar-specific loans are a distinct loan in that the underwriting, loan terms, lender security interest, and other programmatic aspects are designed exclusively for the financing of solar installations. Until recently, loan financing for distributed solar installations was largely through home equity loans, commercial loans, and other standardized loan products available to homeowners and businesses for general expenditures. However, as the U.S. solar market matures, so too are its financing options, and solar-specific loans stand to gain market share. This poster was presented at the Solar Power International conference in Las Vegas, NV in October 2014.

  12. Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Siriwardane, Harshini P.

    2014-01-01

    Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing…

  13. California School Accounting Manual, 1988 Edition.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  14. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

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

  15. Guidebook to Geothermal Finance

    SciTech Connect

    Salmon, J. P.; Meurice, J.; Wobus, N.; Stern, F.; Duaime, M.

    2011-03-01

    This guidebook is intended to facilitate further investment in conventional geothermal projects in the United States. It includes a brief primer on geothermal technology and the most relevant policies related to geothermal project development. The trends in geothermal project finance are the focus of this tool, relying heavily on interviews with leaders in the field of geothermal project finance. Using the information provided, developers and investors may innovate in new ways, developing partnerships that match investors' risk tolerance with the capital requirements of geothermal projects in this dynamic and evolving marketplace.

  16. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES...

  18. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES...

  19. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES...

  20. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES...

  1. 31 CFR Appendix A to Part 212 - Model Notice to Account Holder

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Model Notice to Account Holder A Appendix A to Part 212 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. A Appendix A to Part 212—Model Notice to Account Holder...

  2. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock....

  3. 13 CFR 120.2 - Descriptions of the business loan programs.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... businesses for general business purposes, except payment of personal debts. SBA also makes grants to Intermediaries for use in providing management assistance and counseling to small businesses. Regulations... require long-term fixed-asset financing for small businesses. A Certified Development Company...

  4. 13 CFR 120.2 - Descriptions of the business loan programs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... businesses for general business purposes, except payment of personal debts. SBA also makes grants to Intermediaries for use in providing management assistance and counseling to small businesses. Regulations... require long-term fixed-asset financing for small businesses. A Certified Development Company...

  5. 13 CFR 120.2 - Descriptions of the business loan programs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... businesses for general business purposes, except payment of personal debts. SBA also makes grants to Intermediaries for use in providing management assistance and counseling to small businesses. Regulations... require long-term fixed-asset financing for small businesses. A Certified Development Company...

  6. 13 CFR 120.2 - Descriptions of the business loan programs.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... businesses for general business purposes, except payment of personal debts. SBA also makes grants to Intermediaries for use in providing management assistance and counseling to small businesses. Regulations... require long-term fixed-asset financing for small businesses. A Certified Development Company...

  7. 13 CFR 120.2 - Descriptions of the business loan programs.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... businesses for general business purposes, except payment of personal debts. SBA also makes grants to Intermediaries for use in providing management assistance and counseling to small businesses. Regulations... require long-term fixed-asset financing for small businesses. A Certified Development Company...

  8. 12 CFR 980.2 - Limitation on Bank authority to undertake new business activities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... business activities. 980.2 Section 980.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES NEW BUSINESS ACTIVITIES § 980.2 Limitation on Bank authority to undertake new business activities. No Bank shall undertake any new business activity except in accordance with...

  9. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

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

  10. Equity Financing: Real Estate.

    ERIC Educational Resources Information Center

    Thomas, Richard; Davies, Jonathan

    1987-01-01

    Many small, private colleges are examining aggressive ways of economically developing their land and other physical assets by strategies ranging from direct ownership of tangible property to joint and participating ownership arrangements consisting of leases, financing, and partnerships. In all cases, however, potential tax consequences should be…

  11. Campaign Finance: Reporter Guide

    ERIC Educational Resources Information Center

    Wieder, Ben

    2014-01-01

    Campaign finance might seem like the exclusive province of political reporters, but there are many good reasons why authors should be paying attention--both in races for education positions and in other key races at the local, state, and federal levels with implications for education. Basic math is a necessary skill and familiarity with a…

  12. Personal Finance Education Guide.

    ERIC Educational Resources Information Center

    Oregon State Board of Education, Salem.

    The guide was developed to aid teachers in planning and developing programs in personal finance education which will prepare students to function as intelligent consumers. Three case studies illustrating common consumer problems are followed by the body of the guide, focusing on five major topics and incorporating economic, social, and physical…

  13. Personal Finance Education Guide.

    ERIC Educational Resources Information Center

    Oregon State Dept. of Education, Salem.

    This guide is intended to assist curriculum planners and classroom teachers in designing and implementing personal finance instruction to meet a variety of student needs, interests, and abilities. It is organized under five concept areas: employment and income, money management, credit, purchase of goods and services, and rights and…

  14. Personal Finance Resource Guide.

    ERIC Educational Resources Information Center

    Oregon State Dept. of Education, Salem.

    This personal finance guide assists teachers and curriculum committees in the selection of appropriate materials. The listings follow a common format: title; a brief description of the materials; the areas covered; the cost of materials; and information on how to obtain them. Materials cover the following areas: financial planning; purchase of…

  15. Financing Human Capital.

    ERIC Educational Resources Information Center

    Juffras, Jason; Sawhill, Isabel V.

    This paper examines the government's role in financing human capital investments. It first examines why private investments in education, training, and other forms of human capital are likely to fall short of socially desirable levels. It then reviews past trends in public support for human resource investments. Finally, it discusses current…

  16. Financing Education: Thematic Bibliography.

    ERIC Educational Resources Information Center

    Vanandruel, Colette; Lestrade, Sophie

    The third publication of this themic bibliography lists some of the publications on the financing of education included in the archives of EURYDICE's (Education Information Network in the European Community's) European Unit, and is intended to accompany "Key Topics in Education, Volume 1" (June 1999) which covers financial support for students in…

  17. Financing of Adult Education

    ERIC Educational Resources Information Center

    Archer, David

    2007-01-01

    The 2008 EFA Global Monitoring Report recognises adult literacy as the most neglected of the EFA goals. It is neglected most obviously in respect of the financial allocations made by governments and donors. This shortage of financing creates a dangerous situation in which adult educators seek to convince politicians to invest, based on false…

  18. Financing Public Library Construction.

    ERIC Educational Resources Information Center

    Rohlf, Robert H.; Stoffel, Lester L.

    1987-01-01

    Reviews financing options available to Illinois public libraries for construction or expansion, including general obligation bonds, mortgage funds, building reserve funds, building fund levies, lease back arrangements, sale of air or ground development rights, interest on special funds, gift funds and grants, Library Service and Construction Act…

  19. To Own or Lease Solar: Understanding Commercial Retailers' Decisions to Use Alternative Financing Models

    SciTech Connect

    Feldman, D.; Margolis, R.

    2014-12-01

    This report examines the tradeoffs among financing methods for businesses installing onsite photovoltaics (PV). We present case studies of PV financing strategies used by two large commercial retailers that have deployed substantial U.S. PV capacity: IKEA, which owns its PV, and Staples, which purchases power generated from onsite PV systems through power purchase agreements (PPAs). We also analyze the financial considerations that influence any company's choice of PV financing strategy. Our goal in this report is to clarify the financial and institutional costs and benefits of financing strategies and to inform other companies that are considering launching or expanding similar PV programs.

  20. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false U.S. business. 800.226 Section 800.226... FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity, irrespective... subsidiary is a U.S. business. Corporation A and its branch or subsidiary is each also a foreign...