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Sample records for accounting business finance

  1. 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…

  2. 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

  3. 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…

  4. 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…

  5. 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...

  6. 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...

  7. 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...

  8. The cost conundrum: financing the business of health care insurance.

    PubMed

    Kelly, Annemarie

    2013-01-01

    Health care spending in both the governmental and private sectors skyrocketed over the last century. This article examines the rapid growth of health care expenditures by analyzing the extent of this financial boom as well some of the reasons why health care financing has become so expensive. It also explores how the market concentration of insurance companies has led to growing insurer profits, fewer insurance providers, and less market competition. Based on economic data primarily from the Government Accountability Office, the Kaiser Family Foundation, and the American Medical Associa tion, it has become clear that this country needs more competitive rates for the business of health insurance. Because of the unique dynamics of health insurance payments and financing, America needs to promote affordability and innovation in the health insurance market and lower the market's high concentration levels. In the face of booming insurance profits, soaring premiums, many believe that in our consolidated health insurance market, the "business of insurance" should not be exempt from antitrust laws. All in all, it is in our nation's best interest that Congress restore the application of antitrust laws to health sector insurers by passing the Health Insurance Industry Antitrust Enforcement Act as an amendment to the McCarran-Ferguson Act's "business of insurance" provision.

  9. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financing, accounting, and audit. 29.6 Section 29.6 Public Lands: Interior Office of the Secretary of the Interior TRANS-ALASKA PIPELINE LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall...

  11. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Financing, accounting, and audit. 29.6 Section 29.6 Public Lands: Interior Office of the Secretary of the Interior TRANS-ALASKA PIPELINE LIABILITY FUND § 29.6 Financing, accounting, and audit. (a)(1) The Operator of the Pipeline shall...

  12. 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…

  13. 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;...

  14. 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…

  15. 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…

  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

    ... financing, mergers, and acquisitions. (2) For purposes of this section, “debt” means long-term debt... BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees... (corporation), contributed capital (partnership), or membership interests (limited liability company)....

  17. Business Must Help Teach Personal Finance

    ERIC Educational Resources Information Center

    Braude, Michael

    1970-01-01

    Some businessmen are being elected to school boards and bringing pressure to get good courses in personal finance and elementary economics into the high school curriculum; others are joining the faculties of schools on a part-time basis; others are orgainizing hypothetical investments clubs for high school students or providing full day programs…

  18. 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:

  19. 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…

  20. 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…

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the... of the close of your fiscal year must not exceed your Regulatory Capital. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It...

  2. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... long-term leasing of equipment with no provision for maintenance or repair. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and...

  3. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... long-term leasing of equipment with no provision for maintenance or repair. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and...

  4. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the... of the close of your fiscal year must not exceed your Regulatory Capital. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... long-term leasing of equipment with no provision for maintenance or repair. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It is... the prior written approval of SBA, you may finance a passive business if it is a Small Business and...

  6. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the... of the close of your fiscal year must not exceed your Regulatory Capital. (b) Passive Businesses. You are not permitted to finance a passive business. (1) Definition. A business is passive if: (i) It...

  7. 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... AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing for...) Purposes of financing. A Farm Credit Bank, agricultural credit bank, or direct lender association...

  8. 12 CFR 613.3020 - Financing for farm-related service businesses.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financing for farm-related service businesses... AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3020 Financing for...) Purposes of financing. A Farm Credit Bank, agricultural credit bank, or direct lender association...

  9. Health financing in Malawi: Evidence from National Health Accounts

    PubMed Central

    2010-01-01

    Background National health accounts provide useful information to understand the functioning of a health financing system. This article attempts to present a profile of the health system financing in Malawi using data from NHA. It specifically attempts to document the health financing situation in the country and proposes recommendations relevant for developing a comprehensive health financing policy and strategic plan. Methods Data from three rounds of national health accounts covering the Financial Years 1998/1999 to 2005/2006 was used to describe the flow of funds and their uses in the health system. Analysis was performed in line with the various NHA entities and health system financing functions. Results The total health expenditure per capita increased from US$ 12 in 1998/1999 to US$25 in 2005/2006. In 2005/2006 public, external and private contributions to the total health expenditure were 21.6%, 60.7% and 18.2% respectively. The country had not met the Abuja of allocating at least 15% of national budget on health. The percentage of total health expenditure from households' direct out-of-pocket payments decreased from 26% in 1998/99 to 12.1% in 2005/2006. Conclusion There is a need to increase government contribution to the total health expenditure to at least the levels of the Abuja Declaration of 15% of the national budget. In addition, the country urgently needs to develop and implement a prepaid health financing system within a comprehensive health financing policy and strategy with a view to assuring universal access to essential health services for all citizens. PMID:21062503

  10. Exploration on Building of Visualization Platform to Innovate Business Operation Pattern of Supply Chain Finance

    NASA Astrophysics Data System (ADS)

    He, Xiangjun; Tang, Lingyun

    Supply Chain Finance, as a new financing pattern, has been arousing general attentions of scholars at home and abroad since its publication. This paper describes the author's understanding towards supply chain finance, makes classification of its business patterns in China from different perspectives, analyzes the existing problems and deficiencies of the business patterns, and finally puts forward the notion of building a visualization platform to innovate the business operation patterns and risk control modes of domestic supply chain finance.

  11. 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…

  12. Systems Accountability in Education for Business

    ERIC Educational Resources Information Center

    Griest, Dorothy Hebert

    1976-01-01

    Discusses the general findings of the Carnegie Commission Report on major educational issues of the last decade, and the HEW Report (by Paul Newman) on funding for postsecondary education as they apply to higher education for business. The concept of systems accountability, and suggested methods for dealing with it and the changing educational…

  13. 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

    ... Financings. You may charge a Closing Fee on a Debt Security or Equity Security Financing if: (1) The fee is... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financing fees and expense... Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses...

  14. 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…

  15. 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.

  16. 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

    ...; ] SMALL BUSINESS ADMINISTRATION 13 CFR Part 121 RIN 3245-AG45 Small Business Size Standards: Finance and Insurance and Management of Companies and Enterprises AGENCY: U.S. Small Business Administration. ACTION... business status caused by a large number of varying receipts based size standards (see 69 FR 13130 (March...

  17. "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.

  18. Students' attitudes towards use of COMPUSTAT in teaching an introductory course in business finance.

    PubMed

    Sachdeva, Darshan

    2007-10-01

    This paper describes the use of the COMPUSTAT database in teaching an introductory course in business finance at a large College of Business Administration. To understand students' attitudes towards this innovative method of instruction in business finance, a simple one-page questionnaire of 10 attitudinal statements was used. Responses of 148 students, analyzed by chi square, indicated students were unanimous in their opinion that the World Wide Web greatly paved the way in data retrieval from the COMPUSTAT database. They further reported that this interface facilitated analyses for the course. Also their understanding of finance was enhanced, and they were motivated to learn more. They seem to be highly in favor of using COMPUSTAT database in the introductory courses in business finance and expressed this view by suggesting that this financial database should be made an integral part of teaching other courses in finance.

  19. 78 FR 37409 - Small Business Size Standards: Finance and Insurance and Management of Companies and Enterprises

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-20

    ... From the Federal Register Online via the Government Publishing Office ] SMALL BUSINESS ADMINISTRATION 13 CFR Part 121 RIN 3245-AG45 Small Business Size Standards: Finance and Insurance and Management... enrollment in the Systems of Award Management's (SAM) Dynamic Small Business Search database, and more...

  20. 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…

  1. 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...

  2. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing. PMID:20533676

  3. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  4. 25 CFR 103.7 - Must the borrower have equity in the business being financed?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Must the borrower have equity in the business being... equity in the business being financed? The borrower must be projected to have at least 20 percent equity... loan is for construction or renovation, the borrower's equity may be calculated based upon...

  5. 25 CFR 103.7 - Must the borrower have equity in the business being financed?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Must the borrower have equity in the business being... equity in the business being financed? The borrower must be projected to have at least 20 percent equity... loan is for construction or renovation, the borrower's equity may be calculated based upon...

  6. 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,…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. Small Business Financing and Investment Act of 2009

    THOMAS, 111th Congress

    Rep. Schrader, Kurt [D-OR-5

    2009-10-20

    11/02/2009 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:

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... development projects and oil and gas wells; or (2) The primary purpose of the Financing is to fund production of a single item or defined limited number of items, generally over a defined production period, and such production will constitute the majority of the activities of the Small Business. Examples...

  17. 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…

  18. 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…

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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.

  6. 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…

  7. 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…

  8. Simulating the impact of medical savings accounts on small business.

    PubMed Central

    Goldman, D P; Buchanan, J L; Keeler, E B

    2000-01-01

    OBJECTIVE: To simulate whether allowing small businesses to offer employer-funded medical savings accounts (MSAs) would change the amount or type of insurance coverage. STUDY SETTING: Economic policy evaluation using a national probability sample of nonelderly non-institutionalized Americans from the 1993 Current Population Survey (CPS). STUDY DESIGN: We used a behavioral simulation model to predict the effect of MSAs on the insurance choices of employees of small businesses (and their families). The model predicts spending by each family in a FFS plan, an HMO plan, an MSA, and no insurance. These predictions allow us to compute community-rated premiums for each plan, but with firm-specific load fees. Within each firm, employees then evaluate each option, and the firm decides whether to offer insurance-and what type-based on these evaluations. If firms offer insurance, we consider two scenarios: (1) all workers elect coverage; and (2) workers can decline the coverage in return for a wage increase. PRINCIPAL FINDINGS: In the long run, under simulated conditions, tax-advantaged MSAs could attract 56 percent of all employees offered a plan by small businesses. However, the fraction of small-business employees offered insurance increases only from 41 percent to 43 percent when MSAs become an option. Many employees now signing up for a FFS plan would switch to MSAs if they were universally available. CONCLUSIONS: Our simulations suggest that MSAs will provide a limited impetus to businesses that do not currently cover insurance. However, MSAs could be desirable to workers in firms that already offer HMOs or standard FFS plans. As a result, expanding MSA availability could make it a major form of insurance for covered workers in small businesses. Overall welfare would increase slightly. PMID:10778824

  9. 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…

  10. 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…

  11. 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.

  12. 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)

  13. 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…

  14. 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…

  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. 69.406 Section 69.406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... Account 6620. (a) Local business office expenses shall be assigned as follows: (1) End user service...

  16. 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…

  17. 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…

  18. 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... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.83 Officers—general superintendence;...

  19. 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…

  20. 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…

  1. 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

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... motion pictures and electric generating plants. (e) Farm land purchases. You are not permitted to finance... or forestry purposes, such as the production of food, fiber, or wood, or is so taxed or zoned....

  8. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... pictures and electric generating plants. (e) Farm land purchases. You are not permitted to finance the... purposes, such as the production of food, fiber, or wood, or is so taxed or zoned. (f) Public interest....

  9. 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

    ... Divisions, Including Workers Whose Wages Are Reported to Danzas, Radix and Air Express Plantation, FL; DHL... Wages Are Reported to Danzas, Radix and Air Express, Including On-Site Leased Workers From Manpower..., Radix and Air Express, Phoenix, AZ; DHL Global Forwarding, A Subsidiary of DP DHL, Finance...

  10. 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…

  11. 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.

  12. 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

  13. Preparation for the Real Business World: Empirical Research in the MBA Finance Curriculum

    ERIC Educational Resources Information Center

    Lavin, Angeline M.; Johnson, Stephen K.

    2005-01-01

    The majority of MBA students receive little exposure to formal empirical research even though research and development spending at corporations around the world continues to increase. We believe that in order to be successful managers, MBA graduates need to understand the empirical research process as well as the intricacies of finance, such as…

  14. 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,…

  15. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 537.521 Section 537.521 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... in supporting or operating a business; (b) Does not involve a transfer directly or indirectly...

  16. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of...

  17. 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.

  18. 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

  19. 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…

  20. 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,…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) BUSINESS DEVELOPMENT/SMALL DISADVANTAGED BUSINESS STATUS DETERMINATIONS 8(a) Business Development..., business development, financing, marketing, accounting, or proposal preparation. (5) SBA may initiate... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false What are non-8(a)...

  7. 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…

  8. 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…

  9. 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.

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

    PubMed Central

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

    2014-01-01

    Background: Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. Methods: The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. Results: During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. Conclusion: The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector. PMID:24639980

  12. 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.

  13. 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…

  14. 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…

  15. Federal regulation comes to private health care financing: the group health insurance provisions of the Health Insurance Portability and Accountability Act of 1996.

    PubMed

    Rovner, J A

    1998-01-01

    Attorney Rovner presents a very detailed accounting of the impacts of the Health Insurance Portability and Accountability Act as it relates to group health insurance including provisions that concern pre-existing conditions, special enrollment rights, premium discrimination, maternity lengths of stay, parity for mental health benefits and small groups coverage. The article concludes with a discussion of the federalism question as it relates to regulation of private market health financing.

  16. 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…

  17. 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)

  18. 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)

  19. 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)

  20. 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... COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.840 Maximum term of Financing. The maximum term of...

  1. 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

  2. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a...

  3. 13 CFR 120.476 - Prohibited financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Prohibited financing. 120.476 Section 120.476 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.476 Prohibited financing. An SBLC may not make a loan to a...

  4. 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…

  5. 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...

  6. Public Higher Education and the State: Models for Financing, Budgeting, and Accountability. ASHE 1986 Annual Meeting Paper.

    ERIC Educational Resources Information Center

    Curry, Denis J.; Fischer, Norman M.

    The trend toward greater state regulation of public higher education is discussed, along with alternative structures or models for state financing of public institutions. The situation in Washington State is briefly described as an illustration. It is proposed that interests of the state, college, and student can be enhanced by allowing colleges…

  7. 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…

  8. Financing Distributed Generation

    SciTech Connect

    Walker, A.

    2001-06-29

    This paper introduces the engineer who is undertaking distributed generation projects to a wide range of financing options. Distributed generation systems (such as internal combustion engines, small gas turbines, fuel cells and photovoltaics) all require an initial investment, which is recovered over time through revenues or savings. An understanding of the cost of capital and financing structures helps the engineer develop realistic expectations and not be offended by the common requirements of financing organizations. This paper discusses several mechanisms for financing distributed generation projects: appropriations; debt (commercial bank loan); mortgage; home equity loan; limited partnership; vendor financing; general obligation bond; revenue bond; lease; Energy Savings Performance Contract; utility programs; chauffage (end-use purchase); and grants. The paper also discusses financial strategies for businesses focusing on distributed generation: venture capital; informal investors (''business angels''); bank and debt financing; and the stock market.

  9. 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,…

  10. 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.

  11. 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…

  12. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

    This monograph, prepared to assist Georgia elementary principals to better understand accountability and its implications for educational improvement, sets forth many of the theoretical and philosophical bases from which accountability is being considered. Leon M. Lessinger begins this 5-paper presentation by describing the need for accountability…

  13. 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.…

  14. 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…

  15. 7 CFR 4290.830 - Minimum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of...

  16. 7 CFR 4290.840 - Maximum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of...

  17. 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...

  18. 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...

  19. 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. 120.890 Section 120.890 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Interim Financing § 120.890 Source of interim financing. A Project...

  20. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Sources of permanent financing. 120.900 Section 120.900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing....

  1. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99). 1242.83 Section 1242.83 Transportation Other... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91,...

  2. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99). 1242.83 Section 1242.83 Transportation Other... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91,...

  3. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99). 1242.83 Section 1242.83 Transportation Other... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91,...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92, XX-63-94, 63-63-00, 64-63-00, 65-63-00 and XX-63-99). 1242.83 Section 1242.83 Transportation Other... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91,...

  5. 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…

  6. 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…

  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. Teaching Law to Accounting and Business Students: A Cumulative Dual Model

    ERIC Educational Resources Information Center

    Ewang, Fritz

    2008-01-01

    This article presents a reflection and comparison of two of my teaching pedagogical approaches for the Business Organisations Law curriculum to undergraduate non-law students at Charles Sturt University. The purpose is to compare and evaluate efficacy of a traditional, lecture-based learning (LBL) with a combination of LBL and problem-based…

  9. The Introduction of Innovation in Teaching and Learning within Business, Management and Accounting: A Case Study.

    ERIC Educational Resources Information Center

    Hodgkinson, Myra

    1998-01-01

    A case study of a business school in which a working group addressed the need for innovation in teaching, learning, and assessment showed that success factors included the use of learning sets, module documentation, and support from most of the faculty. (SK)

  10. 13 CFR 107.830 - Minimum duration/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 Minimum duration/term of financing... 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....

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

  13. 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…

  14. 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…

  15. 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…

  16. 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.

  17. 13 CFR 107.840 - Maximum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Loan or Debt Security Financing must be no longer than 20 years. ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Maximum term of Financing. 107.840... COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible...

  18. 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…

  19. 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…

  20. Successful Sino-Western Business Negotiation: Participants' Accounts of National and Professional Cultures.

    ERIC Educational Resources Information Center

    Sheer, Vivian C.; Chen, Ling

    2003-01-01

    Explores the role of national and professional cultures in Sino-Western negotiations. Considers the way participants accounted for their experiences in an effort to gain more insight into Sino-Western negotiations. Discusses three successful strategies for both Chinese and Western groups: Adequate preparation, image work, and good relationship.…

  1. 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...

  2. 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...

  3. 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...

  4. Higher Education Finance Manual 1975.

    ERIC Educational Resources Information Center

    Collier, Douglas J.; Mertins, Paul J.

    The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

  5. 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.

  6. 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…

  7. 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…

  8. 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…

  9. 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)

  10. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 Equity... partnership, membership interests in a limited liability company, or joint venture interests. If the...

  11. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financings which constitute... 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...

  12. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financings in the form of equity... 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....

  13. 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)…

  14. 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…

  15. 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

    ... 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. 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.

  17. 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....

  18. 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…

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. 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...

  7. 13 CFR 120.900 - Sources of permanent financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Sources of permanent financing... Development Company Loan Program (504) Permanent Financing § 120.900 Sources of permanent financing. Permanent financing for each Project must come from three sources: the Borrower's contribution, Third-Party Loans,...

  8. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 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...

  9. 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...

  10. 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,…

  11. 7 CFR 4290.835 - Exceptions to minimum term of Financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.835 Exceptions to minimum term of Financing. You may make a Financing with...

  12. 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,…

  13. Financing Community Colleges, 1978.

    ERIC Educational Resources Information Center

    Wattenbarger, James L.; Stepp, William F.

    The fourth in a series of analytical studies of the financing of community colleges in the United States, this report provides information for the 38 states which accounted for more than 95% of the total Fall 1978 community college enrollment. Data indicate that allocation of funds to community colleges still follows four traditional patterns and…

  14. 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…

  15. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financings in the form of Equity... of Eligible Small Businesses: Types of Financing § 107.800 Financings in the form of Equity Securities. (a) You may purchase the Equity Securities of a Small Business. You may not, inadvertently...

  16. 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...

  17. 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...

  18. 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...

  19. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 2 2010-07-01 2010-07-01 true Financing. 101-39.003... MANAGEMENT SYSTEMS 39.0-General Provisions § 101-39.003 Financing. (a) Section 211(d) of the Federal Property... fleet management system, the financing and accounting methods shall be developed by GSA in...

  20. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 2 2011-07-01 2007-07-01 true Financing. 101-39.003... MANAGEMENT SYSTEMS 39.0-General Provisions § 101-39.003 Financing. (a) Section 211(d) of the Federal Property... fleet management system, the financing and accounting methods shall be developed by GSA in...

  1. 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)

  2. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Correspondent account. 561.306 Section 561.306 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 561.306 Correspondent account. The term correspondent account means an account established by...

  3. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  4. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Correspondent account. 561.306 Section 561.306 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 561.306 Correspondent account. The term correspondent account means an account established by...

  5. 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...

  6. 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...

  7. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 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...

  8. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  9. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Correspondent account. 561.306 Section 561.306 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 561.306 Correspondent account. The term correspondent account means an account established by...

  10. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing... Group”), may exercise Control over a Small Business for purposes connected to your investment, through ownership of voting securities, management agreements, voting trusts, majority representation on the...

  11. The business management preceptorship within the nurse practitioner program.

    PubMed

    Wing, D M

    1998-01-01

    Changes in health care reimbursement practices have affected the way in which primary health care is provided. To be successful, nurse practitioners must have a proficient understanding of basic business functions, including accounting, finance, economics, marketing, and reimbursement practices. Yet, many graduates of nurse practitioner programs are not adequately prepared to make fundamental business decisions. Therefore, it is essential that nurse practitioner faculty provide learning experiences on primary practice business. Because the preceptor experience is an integral aspect of nurse practitioner education, a business preceptorship provides students with pragmatic knowledge of the clinical practice within a business framework. The University of Indianapolis School of Nursing offers a nurse practitioner business preceptorship. The implementation, challenges, and positive outcomes of the course are discussed in this article.

  12. 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,…

  13. 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…

  14. 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…

  15. 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…

  16. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of equity 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...

  17. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings which constitute 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...

  18. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of 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...

  19. 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...

  20. 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...

  1. The business of planning your practice: success is no accident.

    PubMed

    Crow, G L

    1996-01-01

    Not all businesses succeed. A successful business beings with a well-executed business plan. A business plan is essential for the nurse practitioner who is attempting to open a practice. To finance your practice you need a business plan that identifies your purpose, the market you will service, how the practice will be financed, and the general business structure. The importance of planning your practice cannot be overemphasized. A business plan can lessen the likelihood of failure.

  2. 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…

  3. 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…

  4. 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…

  5. 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.

  6. 7 CFR 4290.810 - Financings in the form of Loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.810 Financings in the form of Loans. You are permitted to make Loans to...

  7. 7 CFR 4290.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.820 Financings in the form of guarantees. (a) General rule. At the request...

  8. 7 CFR 4290.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.800 Financings in the form of Equity Securities. You may purchase the...

  9. 7 CFR 4290.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL BUSINESS INVESTMENT COMPANY...-Types of Financings § 4290.815 Financings in the form of Debt Securities. (a) General rule. You...

  10. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  11. 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)

  12. 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…

  13. 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)...

  14. 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)...

  15. 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)...

  16. 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)...

  17. 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 SECURITY, DEPARTMENT OF THE TREASURY REGULATIONS PERTAINING TO MERGERS, ACQUISITIONS, AND TAKEOVERS...

  18. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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…

  12. Artifact-Based Transformation of IBM Global Financing

    NASA Astrophysics Data System (ADS)

    Chao, Tian; Cohn, David; Flatgard, Adrian; Hahn, Sandy; Linehan, Mark; Nandi, Prabir; Nigam, Anil; Pinel, Florian; Vergo, John; Wu, Frederick Y.

    IBM Global Financing (IGF) is transforming its business using the Business Artifact Method, an innovative business process modeling technique that identifies key business artifacts and traces their life cycles as they are processed by the business. IGF is a complex, global business operation with many business design challenges. The Business Artifact Method is a fundamental shift in how to conceptualize, design and implement business operations. The Business Artifact Method was extended to solve the problem of designing a global standard for a complex, end-to-end process while supporting local geographic variations. Prior to employing the Business Artifact method, process decomposition, Lean and Six Sigma methods were each employed on different parts of the financing operation. Although they provided critical input to the final operational model, they proved insufficient for designing a complete, integrated, standard operation. The artifact method resulted in a business operations model that was at the right level of granularity for the problem at hand. A fully functional rapid prototype was created early in the engagement, which facilitated an improved understanding of the redesigned operations model. The resulting business operations model is being used as the basis for all aspects of business transformation in IBM Global Financing.

  13. 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…

  14. 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

  15. 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.

  16. 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…

  17. 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…

  18. 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....

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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... Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  8. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  9. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  10. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  11. 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…

  12. 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)

  13. 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

  14. 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.

  15. 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 Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of......

  16. 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...

  17. 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...

  18. 7 CFR 4290.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Financings in the form of Equity Securities. 4290.800 Section 4290.800 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS...-Types of Financings § 4290.800 Financings in the form of Equity Securities. You may purchase the...

  19. 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

  20. Computing for Finance

    ScienceCinema

    None

    2016-07-12

    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

  1. 13 CFR 107.640 - 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). 107.640 Section 107.640 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Recordkeeping, Reporting, and Examination Requirements...

  2. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing... instruments evidencing a loan with an option or any other right to acquire Equity Securities in a Small...). Consideration must be paid for all options that you acquire. (b) Restriction on options obtained by...

  3. 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…

  4. 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

  5. 78 FR 41804 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

    ... SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting. AGENCY... Administration announces a meeting of the Audit, Finance and Analysis Committee of the NASA Advisory Council (NAC... Statement Audit--Unfunded Environmental Liability Estimation Federal Accounting Standards Advisory...

  6. Financing strategic plans for not-for-profits.

    PubMed

    Wong-Hammond, Laca; Damon, Lorie

    2013-07-01

    To succeed in today's complex economic environment, a not-for-profit health system requires an effective strategic capital planning process that harmonizes three elements: The organization's long-term business plan and mission. Existing financial resources and finance options available to support the organization's business plan. Financial risk and return on equity to the organization's stakeholders (within acceptable parameters for business risk). PMID:23875508

  7. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 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 BUREAU OF THE FISCAL SERVICE FOREIGN EXCHANGE OPERATIONS § 281.8 Reporting and accounting. The Treasury...

  8. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Reports by money services businesses of suspicious transactions. 1022.320 Section 1022.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR MONEY SERVICES BUSINESSES...

  9. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false U.S. business. 800.226 Section 800.226 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF INVESTMENT SECURITY, DEPARTMENT OF THE TREASURY REGULATIONS PERTAINING TO MERGERS, ACQUISITIONS,...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 31 CFR 1022.380 - Registration of 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 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...

  15. 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...

  16. 31 CFR 1022.380 - Registration of 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 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...

  17. 31 CFR 103.41 - Registration of money services businesses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Registration of money services businesses. 103.41 Section 103.41 Money and Finance: Treasury Regulations Relating to Money and Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Special Rules for Money...

  18. 31 CFR 1022.380 - Registration of 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 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...

  19. 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…

  20. 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…

  1. 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…

  2. Evaluating State-Financed, Workplace-Based Retraining Programs: A Report on the Feasibility of a Business Screening and Performance Outcome Evaluation System. Research Report No. 89-08.

    ERIC Educational Resources Information Center

    Creticos, Peter A.; Sheets, Robert G.

    The first objective of a two-phase project was to clarify the policy rationale and intervention model for state-financed workplace-based retraining programs in terms of their two objectives of retaining jobs and preventing unemployment. The second objective was to develop: (1) an evaluation system for these programs that was composed of business…

  3. Demystifying the Business Plan Process: An Introductory Guide.

    ERIC Educational Resources Information Center

    Kuratko, Donald F.

    This article is designed as the starting point for writing a business plan. It first describes what a business plan is. These benefits are discussed: financing, increasing knowledge, preventing poor investment, and planning. A brief description follows of the 10 components of a business plan: executive summary; business description; marketing;…

  4. 12 CFR 980.3 - New business activity notice requirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... undertaking a new business activity, except as provided in § 980.4(b), a Bank shall submit to the Finance... 12 Banks and Banking 7 2010-01-01 2010-01-01 false New business activity notice requirement. 980.3 Section 980.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD NEW FEDERAL HOME LOAN BANK ACTIVITIES...

  5. 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…

  6. 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

  7. 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...

  8. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 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...

  9. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 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...

  10. 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...

  11. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 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...

  12. 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...

  13. 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)

  14. Public Education Finances, 2003

    ERIC Educational Resources Information Center

    US Department of Commerce, 2005

    2005-01-01

    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 2003 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…

  15. Public Library Finance.

    ERIC Educational Resources Information Center

    Mason, Marilyn Gell

    This study reviews trends in public library finance; examines recent political, economic, and technological changes; and assesses the impact of these changes on public library services. A history of the public library in America is presented, as well as an analysis of the principles of economics and public finance which reveals that current…

  16. Redressing School Finance Equity.

    ERIC Educational Resources Information Center

    Crampton, Faith E.

    1997-01-01

    Outlines trends in school finance litigation. Examines definitions of fiscal equity, reviews 20 years of litigation, and analyzes recent legal activity. Recent litigation has challenged some states' school finance systems. Court decisions have split evenly regarding permissible disparities in per-pupil operating expenditures, a measure of…

  17. 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…

  18. 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…

  19. 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…

  20. 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…

  1. Financing Pennsylvania School Buildings.

    ERIC Educational Resources Information Center

    Cober, John G.

    This report examines the relative merits of three types of bonds available in Pennsylvania for financing school buildings. These types are: (1) general obligation (GO) -- issued by the school board with or without the assent of electors, (2) municipal authorities created by local municipalities -- authorized to issue bonds to finance building…

  2. Healthcare financing in Malaysia.

    PubMed

    Kananatu, K

    2002-01-01

    This paper presents an overview of the Malaysian healthcare system and its method of financing. The development of the healthcare delivery system in Malaysia is commendable. However, the strength and weaknesses of the public healthcare system and the financing problems encountered are also discussed. Cost of healthcare and funding of both the public and private sectors were also revealed. One must optimise the advantages of operating a health financing scheme which is affordable and controllable which contribute towards cost-containment and quality assurance. Thus, there is a need for the establishment of a National Healthcare Financing, a mechanism to sustain the healthcare delivery network and operate it as a viable option. A model of the National Health Financing Scheme (NHFS) was proposed.

  3. 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.

  4. 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)

  5. 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...

  6. 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.

  7. 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'.

  8. 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

  9. 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

  10. 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.

  11. 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)

  12. 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…

  13. The business case for quality.

    PubMed

    Boehler, Richard; Hardesty, Daniel; Gonzales, Eva; Kasnetz, Karen

    2009-10-01

    Among the lessons St. Joseph Medical Center learned in implementing a diabetes care management program were that: There is a sound business case for quality with such a program. A sound business plan based on a track record of accomplishments by other organizations is key to gaining clinician buy-in. Deploying dwindling resources to simultaneously improve care and the organization's bottom line requires collaboration between clinicians and finance.

  14. 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,…

  15. 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)

  16. Operations system administration 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. This includes systems that support finance, supply, chemical management, human resources and payroll activities on the Hanford Site. The Passport (PP) software is an integrated application for Accounts Payable, Contract Management, Inventory Management, Purchasing, and Material Safety Data Sheets (MSDS). The PeopleSoft (PS) software is an integrated application for General Ledger, Project Costing, Human Resources, Payroll, Benefits, and Training. The implementation of this set of products, as the first deliverable of the HANDI 2000 Project, is referred to as Business Management System (BMS) and MSDS.

  17. 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.

  18. 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....

  19. 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....

  20. 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.

  1. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Account review. 212.5 Section 212.5..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE GARNISHMENT OF ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order...

  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. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Account review. 212.5 Section 212.5..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE GARNISHMENT OF ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order...

  4. 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...

  5. 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...

  6. 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.

  7. 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…

  8. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Accounting of disclosures. 1.25 Section 1.25 Money and Finance: Treasury Office of the Secretary of the Treasury DISCLOSURE OF RECORDS Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component,...

  9. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Accounting of disclosures. 1.25 Section 1.25 Money and Finance: Treasury Office of the Secretary of the Treasury DISCLOSURE OF RECORDS Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component,...

  10. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Accounting of disclosures. 1.25 Section 1.25 Money and Finance: Treasury Office of the Secretary of the Treasury DISCLOSURE OF RECORDS Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component,...

  11. 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…

  12. 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…

  13. 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…

  14. Project financing knits parts of costly LNG supply chain

    SciTech Connect

    Minyard, R.J.; Strode, M.O.

    1997-06-02

    The supply and distribution infrastructure of an LNG project requires project sponsors and LNG buyers to make large, interdependent capital investments. For a grassroots project, substantial investments may be necessary for each link in the supply chain: field development; liquefaction plant and storage; ports and utilities; ships; receiving terminal and related facilities; and end-user facilities such as power stations or a gas distribution network. The huge sums required for these projects make their finance ability critical to implementation. Lenders have become increasingly comfortable with LNG as a business and now have achieved a better understanding of the risks associated with it. Raising debt financing for many future LNG projects, however, will present new and increasingly difficult challenges. The challenge of financing these projects will be formidable: political instability, economic uncertainty, and local currency volatility will have to be recognized and mitigated. Described here is the evolution of financing LNG projects, including the Rasgas LNG project financing which broke new ground in this area. The challenges that lie ahead for sponsors seeking to finance future projects selling LNG to emerging markets are also discussed. And the views of leading experts from the field of project finance, specifically solicited for this article, address major issues that must be resolved for successful financing of these projects.

  15. Computing for Finance

    ScienceCinema

    None

    2016-07-12

    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

  16. 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

  17. 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...

  18. 31 CFR 588.301 - 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. 588.301 Section 588.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WESTERN BALKANS...

  19. 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...

  20. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL...

  2. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL...

  3. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL...

  4. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE FEDERAL...

  5. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  6. 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...

  7. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 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...

  8. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Account requirements for Federal payments. 210.5 Section 210.5 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL...

  9. 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 §...

  10. 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 §...

  11. 31 CFR 551.301 - 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. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS...

  12. 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...

  13. 31 CFR 551.301 - 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. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  14. 31 CFR 551.301 - 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. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  15. 31 CFR 551.301 - 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. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  16. 31 CFR 551.301 - 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. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  17. 31 CFR 548.301 - 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. 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 REGULATIONS...

  18. 31 CFR 548.301 - 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. 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 REGULATIONS...

  19. 31 CFR 548.301 - 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. 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 REGULATIONS...

  20. 31 CFR 548.301 - 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. 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 REGULATIONS...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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)...

  7. 31 CFR 594.301 - 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. 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 SANCTIONS...

  8. 31 CFR 594.301 - 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. 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 SANCTIONS...

  9. 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...

  10. 31 CFR 594.301 - 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. 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 SANCTIONS...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges...

  20. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges...

  1. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges...

  2. 25 CFR 141.36 - Maximum finance charges on pawn transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Maximum finance charges on pawn transactions. 141.36 Section 141.36 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS Pawnbroker Practices § 141.36 Maximum finance charges...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. 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

  11. 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.

  12. 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…

  13. 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.

  14. 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…

  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. 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…

  17. 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…

  18. 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…

  19. 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…

  20. Making the business case for telemedicine: an interactive spreadsheet.

    PubMed

    McCue, Michael J; Palsbo, Susan E

    2006-04-01

    The objective of this study was to demonstrate the business case for telemedicine in nonrural areas. We developed an interactive spreadsheet to conduct multiple financial analyses under different capital investment, revenue, and expense scenarios. We applied the spreadsheet to the specific case of poststroke rehabilitation in urban settings. The setting involved outpatient clinics associated with a freestanding rehabilitation hospital in Oklahoma. Our baseline scenario used historical financial data from face-to-face encounters as the baseline for payer and volume mix. We assumed a cost of capital of 10% to finance the project. The outcome measures were financial breakeven points and internal rate of return. A total of 340 telemedicine visits will generate a positive net cash flow each year. The project is expected to recoup the initial investment by the fourth year, produce a positive present value dollar return of more than $2,000, and earn rate of return of 20%, which exceeds the hospital's cost of capital. The business case is demonstrated for this scenario. Urban telemedicine programs can be financially self-sustaining without accounting for reductions in travel time by providers or patients. Urban telemedicine programs can be a sound business investment and not depend on grants or subsidies for start-up funding. There are several key decision points that affect breakeven points and return on investment. The best business strategy is to approach the decision as whether or not to build a new clinic.

  1. 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…

  2. 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…

  3. 31 CFR 560.417 - Facilitation; change of policies and procedures; referral of business opportunities offshore.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Facilitation; change of policies and procedures; referral of business opportunities offshore. 560.417 Section 560.417 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF...

  4. 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...

  5. 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...

  6. 31 CFR 103.125 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Anti-money laundering programs for money services businesses. 103.125 Section 103.125 Money and Finance: Treasury Regulations Relating to Money and Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS...

  7. 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...

  8. 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...

  9. 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....

  10. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  11. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 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....

  12. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 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....

  13. To Own or Lease Solar: Understanding Commercial Retailers' Decisions to Use Alternative Financing Models

    SciTech Connect

    Feldman, David; Margolis, Robert

    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.

  14. 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…

  15. Rethinking Higher Education Capital Finance.

    ERIC Educational Resources Information Center

    King, George A.

    1988-01-01

    Capital finance in institutions of higher education is analyzed in light of changes in the Tax Reform Act of 1986 affecting the ability of institutions to finance capital projects and the likelihood of changes in the government's view of tax-exempt financing. The options for colleges and universities are analyzed in the following areas: (1)…

  16. Debt financing: an executive's guide.

    PubMed

    Runy, Lee Ann

    2006-06-01

    Debt financing can be a critical source of capital for not-for-profit hospitals. This gatefold outlines six steps toward effective debt financing, describes the various types of nontraditional and traditional debt and shows how two hospitals approached debt financing.

  17. Financing the School Plant. Draft.

    ERIC Educational Resources Information Center

    King, Dave; Kimbrough, Ted

    Thirteen methods of financing school buildings in California are described in this document. A brief introduction reviews recent changes in California school financing, following passage of Proposition 13, and explains the need for new financing methods. For each method, the document provides a description (which also points out limitations),…

  18. 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...

  19. 31 CFR 103.20 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... immediate attention, such as ongoing money laundering schemes, the money services business shall immediately... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reports by money services businesses of suspicious transactions. 103.20 Section 103.20 Money and Finance: Treasury Regulations Relating...

  20. 76 FR 60600 - Proposed Collection; Comment Request for Supplemental Quarterly Report (Small Business Lending...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ..., Research and External Affairs), Small Business Lending Fund, Office of Domestic Finance, Department of the... Proposed Collection; Comment Request for Supplemental Quarterly Report (Small Business Lending Fund, SBLF) AGENCY: Office of Domestic Finance, Treasury. ] ACTION: Notice and request for comments. SUMMARY:...

  1. The impact of health care financing on family budgets.

    PubMed

    Rasell, E; Bernstein, J; Tang, K

    1994-01-01

    Although businesses, federal and state governments, and insurance companies are major funding sources for health care, they are just intermediate sources. Ultimately, individuals and families pay all health care costs through out-of-pocket spending, insurance premiums, or federal, state, and local taxes. Using a microsimulation model with data from the 1987 National Medical Expenditure Survey, the Internal Revenue Service's Individual Tax Model, and the Consumer Expenditure Survey, the authors examine the distribution of health care spending, by decile, among families and individuals. They find that the distribution of health expenditures is very regressive, with low-income families paying twice the share of income paid by high-income families. The distribution of out-of-pocket expenditures, which comprise 24 percent of total spending, is the most regressive, with low-income families paying 8.5 times the share of income paid by high-income families. Spending on premiums is also regressive, and the regressivity would increase if everyone had private insurance. Expenditures through the public sector are progressive. Regressivity is greater among the elderly than the nonelderly. Out-of-pocket expenditures account for 41 percent of all health care spending by the elderly. A more equitably financed health care system would increase the share of funding raised through progressive taxes, and decrease reliance on expenditures made out of pocket and on premiums.

  2. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... guarantee the monetary obligation of a Small Business to any non-Associate creditor. (a) You may not issue a... your lien or creditor position does not count toward your overline; or (3) The total financing cost to the Small Business exceeds the cost of money limits of § 107.855. (b) Pledge of Licensee's assets...

  4. 13 CFR 107.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... guarantee the monetary obligation of a Small Business to any non-Associate creditor. (a) You may not issue a... your lien or creditor position does not count toward your overline; or (3) The total financing cost to the Small Business exceeds the cost of money limits of § 107.855. (b) Pledge of Licensee's assets...

  5. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 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...

  6. 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...

  7. 31 CFR 800.226 - U.S. business.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 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...

  8. Developing financeable projects in Central Europe

    SciTech Connect

    Chelberg, R.; Prerad, V.

    1995-12-01

    POWER`s engineering and development experience in the Czech Republic creating financeable projects within the power generation industry will be presented. POWER has been involved in the Czech Republic`s privatization process, environmental legislation as well as formation of the regulatory environment. Strategic methods for accomplishing the development of financeable projects often include ownership and financial restructuring of the projects. This is done by utilizing internal cash flows, external debt and equity placement (provided by international financial institutions) by restructuring the facility`s contractual relationships and operations (providing as least cost solution to engineering) and possibly using existing governmental guarantees. In order to make any recommendations on how to come into compliance with the country`s environmental legislation, it is necessary to begin with an analysis of the existing facility. This involves preparation of technical and economic feasibility study, evaluation of technology and preliminary engineering solutions. It further involves restructuring of power sales agreements, heat sales agreements, and fuel supply agreements. The goal is to provide suitable security for the equity and debt financing participants by mitigating risk and creating a single purpose business unit with predictable life and economics.

  9. Social security financing.

    PubMed

    1980-05-01

    After nearly 2 years of study, the 1979 Advisory Council on Social Security submitted its findings and recommendations in December. In February the Bulletin published the Executive Summary of the Council's report. Because of the continuing wide public interest in the future of social security financing, the Council's detailed findings and recommendations on that subject are published below. The Council unanimously reports that all current and future beneficiaries can count on receiving the payments to which they are entitled. Among the recommendations it calls for are partial financing with nonpayroll-tax revenues. Suggested changes include hospital insurance (HI) financed through portins of personal and corporate income taxes and a part of the HI insurance payroll tax diverted to cash benefits with the balance of this tax repealed. The Council also recommends that the social security cash benefits program be brought into long-run actuarial balance--with a payroll-tax rate increase in the year 2005. It rejects the idea of a value-added tax as being inflationary. Parenthetical remarks represent additional views of the Council members cited. PMID:7423348

  10. Follow the money: There's no business like the ed. business...

    PubMed

    Levine, Murray; Levine, Adeline G

    2014-07-01

    The debate about charter schools and public schools has been conducted on an ideological level. However, the ideological argument obscures the ongoing transfer of public funds to private use, the creation of business and investment opportunities, and the effects of the private enterprise model on education. In the current two-part article, the authors discuss charter schools and finances. Part 1 concerns charter schools and management organizations. Part 2 focuses on charter schools as business investments. Throughout, the authors link the information to effects on education.

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

    ERIC Educational Resources Information Center

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

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

  12. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May tribes use flexible financing to finance IRR... Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes. Tribes may use flexible financing in the same manner as States to finance IRR transportation projects,...

  13. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false May tribes use flexible financing to finance IRR... Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes. Tribes may use flexible financing in the same manner as States to finance IRR transportation projects,...

  14. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true May tribes use flexible financing to finance IRR... Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes. Tribes may use flexible financing in the same manner as States to finance IRR transportation projects,...

  15. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May tribes use flexible financing to finance IRR... Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes. Tribes may use flexible financing in the same manner as States to finance IRR transportation projects,...

  16. 13 CFR 108.900 - Fees for management services provided to a Small Business by a NMVC Company or its Associate.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Fees for management services... management services that you or your Associate provide to a Small Business during the term of a Financing or... may provide management services to a Small Business financed by you if: (1) You or your Associate...

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

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

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

  18. Cross Academic Credit. Accounting. Final Report.

    ERIC Educational Resources Information Center

    Norwich Free Academy, CT.

    This prospectus for an accounting course is one of a series of business education position papers/curriculum guides developed for high schools in Connecticut to demonstrate that business courses can be used as part of an integrated academic and vocational curriculum. The guide is organized into the following six sections: (1) business department…

  19. Business Development Corporation, Inc.

    SciTech Connect

    Jasek, S.

    1995-12-31

    Business Development Corporation, Inc., is a company specializing in opportunity seeking and business development activities in the {open_quotes}new{close_quotes} post communist Central and Eastern Europe, with particular emphasis on the Republics of Poland and Slovakia. The company currently focuses its expertise on strategic investing and business development between Central Europe and the United States of America. In Poland and Slovakia, the company specializes in developing large scale energy and environmental {open_quotes}infrastructure{close_quotes} development projects on the federal, state, and local level. In addition, the company assists large state owned industries in the transformation and privatization process. Business Development Corporation has assisted and continues to assist in projects of national importance. The staff of experts advise numerous large Polish and Slovak companies, most owned or in the process of privatization, on matters of restructuring, finance, capital structure, strategic parternships or investors, mergers, acquisitions and joint ventures with U.S. based firms. The company also assists and advises on a variety of environmental and energy matters in the public and private sector.

  20. The Bias in Favor of Venture Capital Finance in U.S. Entrepreneurial Education: At the Expense of Trade Credit

    ERIC Educational Resources Information Center

    Clement, Thomas; LeMire, Steven; Silvernagel, Craig

    2015-01-01

    The authors examine whether U.S. college-level entrepreneurship education demonstrates a bias favoring venture capital (VC) financing while marginalizing trade credit financing, and the resulting impact on entrepreneurship students. A sample of U.S. business textbooks and survey data from entrepreneurship students reveals a significant bias toward…

  1. Fishy Business.

    ERIC Educational Resources Information Center

    McNamee, Mike

    1988-01-01

    The IRS argues that income from alumni associations group life and medical insurance policies is business profit, not tax-exempt contributions to its member associations. The unrelated business income tax (UBIT) is described. (MLW)

  2. Financing universal coverage in Malaysia: a case study.

    PubMed

    Chua, Hong Teck; Cheah, Julius Chee Ho

    2012-01-01

    One of the challenges to maintain an agenda for universal coverage and equitable health system is to develop effective structuring and management of health financing. Global experiences with different systems of health financing suggests that a strong public role in health financing is essential for health systems to protect the poor and health systems with the strongest state role are likely the more equitable and achieve better aggregate health outcomes. Using Malaysia as a case study, this paper seeks to evaluate the progress and capacity of a middle income country in terms of health financing for universal coverage, and also to highlight some of the key underlying health systems challenges.The WHO Health Financing Strategy for the Asia Pacific Region (2010-2015) was used as the framework to evaluate the Malaysian healthcare financing system in terms of the provision of universal coverage for the population, and the Malaysian National Health Accounts (2008) provided the latest Malaysian data on health spending. Measuring against the four target indicators outlined, Malaysia fared credibly with total health expenditure close to 5% of its GDP (4.75%), out-of-pocket payment below 40% of total health expenditure (30.7%), comprehensive social safety nets for vulnerable populations, and a tax-based financing system that fundamentally poses as a national risk-pooled scheme for the population.Nonetheless, within a holistic systems framework, the financing component interacts synergistically with other health system spheres. In Malaysia, outmigration of public health workers particularly specialist doctors remains an issue and financing strategies critically needs to incorporate a comprehensive workforce compensation strategy to improve the health workforce skill mix. Health expenditure information is systematically collated, but feedback from the private sector remains a challenge. Service delivery-wise, there is a need to enhance financing capacity to expand preventive

  3. Financing Universal Coverage in Malaysia: a case study

    PubMed Central

    2012-01-01

    One of the challenges to maintain an agenda for universal coverage and equitable health system is to develop effective structuring and management of health financing. Global experiences with different systems of health financing suggests that a strong public role in health financing is essential for health systems to protect the poor and health systems with the strongest state role are likely the more equitable and achieve better aggregate health outcomes. Using Malaysia as a case study, this paper seeks to evaluate the progress and capacity of a middle income country in terms of health financing for universal coverage, and also to highlight some of the key underlying health systems challenges. The WHO Health Financing Strategy for the Asia Pacific Region (2010-2015) was used as the framework to evaluate the Malaysian healthcare financing system in terms of the provision of universal coverage for the population, and the Malaysian National Health Accounts (2008) provided the latest Malaysian data on health spending. Measuring against the four target indicators outlined, Malaysia fared credibly with total health expenditure close to 5% of its GDP (4.75%), out-of-pocket payment below 40% of total health expenditure (30.7%), comprehensive social safety nets for vulnerable populations, and a tax-based financing system that fundamentally poses as a national risk-pooled scheme for the population. Nonetheless, within a holistic systems framework, the financing component interacts synergistically with other health system spheres. In Malaysia, outmigration of public health workers particularly specialist doctors remains an issue and financing strategies critically needs to incorporate a comprehensive workforce compensation strategy to improve the health workforce skill mix. Health expenditure information is systematically collated, but feedback from the private sector remains a challenge. Service delivery-wise, there is a need to enhance financing capacity to expand

  4. Financing universal coverage in Malaysia: a case study.

    PubMed

    Chua, Hong Teck; Cheah, Julius Chee Ho

    2012-01-01

    One of the challenges to maintain an agenda for universal coverage and equitable health system is to develop effective structuring and management of health financing. Global experiences with different systems of health financing suggests that a strong public role in health financing is essential for health systems to protect the poor and health systems with the strongest state role are likely the more equitable and achieve better aggregate health outcomes. Using Malaysia as a case study, this paper seeks to evaluate the progress and capacity of a middle income country in terms of health financing for universal coverage, and also to highlight some of the key underlying health systems challenges.The WHO Health Financing Strategy for the Asia Pacific Region (2010-2015) was used as the framework to evaluate the Malaysian healthcare financing system in terms of the provision of universal coverage for the population, and the Malaysian National Health Accounts (2008) provided the latest Malaysian data on health spending. Measuring against the four target indicators outlined, Malaysia fared credibly with total health expenditure close to 5% of its GDP (4.75%), out-of-pocket payment below 40% of total health expenditure (30.7%), comprehensive social safety nets for vulnerable populations, and a tax-based financing system that fundamentally poses as a national risk-pooled scheme for the population.Nonetheless, within a holistic systems framework, the financing component interacts synergistically with other health system spheres. In Malaysia, outmigration of public health workers particularly specialist doctors remains an issue and financing strategies critically needs to incorporate a comprehensive workforce compensation strategy to improve the health workforce skill mix. Health expenditure information is systematically collated, but feedback from the private sector remains a challenge. Service delivery-wise, there is a need to enhance financing capacity to expand preventive

  5. Impact of Race on Business Students' Perceptions of Business Careers.

    ERIC Educational Resources Information Center

    Delvecchio, Susan; McEwan, Thaddeus; McEwen, Beryl C.

    2001-01-01

    Comparison of 238 African-American students (81% at traditionally black institutions) and 250 white students revealed no differences in preferences for accounting, finance, or market research careers. African Americans had a higher preference for human resource management careers regardless of age, academic standing, or work experience. (Contains…

  6. An Accounting International Experience Course

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  7. E-Business: The Business Officer's Business.

    ERIC Educational Resources Information Center

    Olson, Mark A.

    2001-01-01

    Contends e-business is particularly the domain of college and university business officers, with today's officers facing an unprecedented opportunity to exercise a critical leadership role in the deployment of advanced information technology solutions on campus. Describes relevant issues and advances, and presents ten initiatives that business…

  8. Introduce XBRL to Business Students

    ERIC Educational Resources Information Center

    Corkern, Sheree M.; Morgan, Mark I.

    2012-01-01

    This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students' understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many…

  9. The Business Case for Palliative Care: Translating Research Into Program Development in the U.S.

    PubMed Central

    Cassel, J. Brian; Kerr, Kathleen M.; Kalman, Noah S.; Smith, Thomas J.

    2015-01-01

    Specialist palliative care (PC) often embraces a “less is more” philosophy that runs counter to the revenue-centric nature of most health care financing in the U.S. A special business case is needed in which the financial benefits for organizations such as hospitals and payers are aligned with the demonstrable clinical benefits for patients. Based on published studies and our work with PC programs over the past 15 years, we identified 10 principles that together form a business model for specialist PC. These principles are relatively well established for inpatient PC but are only now emerging for community-based PC. Three developments that are key for the latter are the increasing penalties from payers for overutilization of hospital stays, the variety of alternative payment models such as accountable care organizations, which foster a population health management perspective, and payer-provider partnerships that allow for greater access to and funding of community-based PC. PMID:26297853

  10. The Business Case for Palliative Care: Translating Research Into Program Development in the U.S.

    PubMed

    Cassel, J Brian; Kerr, Kathleen M; Kalman, Noah S; Smith, Thomas J

    2015-12-01

    Specialist palliative care (PC) often embraces a "less is more" philosophy that runs counter to the revenue-centric nature of most health care financing in the U.S. A special business case is needed in which the financial benefits for organizations such as hospitals and payers are aligned with the demonstrable clinical benefits for patients. Based on published studies and our work with PC programs over the past 15 years, we identified 10 principles that together form a business model for specialist PC. These principles are relatively well established for inpatient PC but are only now emerging for community-based PC. Three developments that are key for the latter are the increasing penalties from payers for overutilization of hospital stays, the variety of alternative payment models such as accountable care organizations, which foster a population health management perspective, and payer-provider partnerships that allow for greater access to and funding of community-based PC.

  11. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 915.42 Section 915.42 Agriculture... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year, the... part. Such reserve may also be used by the committee to finance its operations during any fiscal...

  12. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 915.42 Section 915.42 Agriculture... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year, the... part. Such reserve may also be used by the committee to finance its operations during any fiscal...

  13. Business Education Curriculum. Revised.

    ERIC Educational Resources Information Center

    Alaska State Dept. of Education, Juneau. Div. of Adult and Vocational Education.

    This revised curriculum gives information on the skills and knowledge students should acquire through a business education program. The competencies listed reflect the skills that employers see as necessary for success in clerical and accounting occupations. The handbook is organized in seven sections that cover the following: (1) the concept of…

  14. Student Loan Financing.

    ERIC Educational Resources Information Center

    Ginsberg, Edward; Ginsberg, Susan

    1989-01-01

    The Guaranteed Student Loan program is big business and risky for everyone except the lending institutions. Students who default on their loans now risk tougher penalties, and the federal government must foot the bill when students don't repay. The default problem varies by state and lending institution. Some California figures are provided. (MLH)

  15. Financing medical education.

    PubMed

    Petersdorf, R G

    1991-02-01

    The cost of a medical education may dissuade qualified young people from entering the medical profession or may so load them with debt that they cannot pursue relatively low-paid careers in primary care or clinical investigation. Three aspects of this problem are examined: (1) the cost of medical school, (2) the magnitude of student indebtedness, and (3) the effects of this indebtedness on career choices. High tuition and fees require many students to assume sizable educational debts, some of which are so large that the trainees will be unable to repay them unless they enter highly remunerative specialties. Also, high levels of indebtedness may increase default levels once graduates feel the full impact of scheduled repayments. Several steps would help to alleviate this problem, but are unlikely to solve it. First, medical schools should lower tuition or at least declare a moratorium on increases. Second, limits should be imposed on the amount of total education debt a student is allowed to assume. Third, hospitals with extensive residency programs should assume some responsibility for helping trainees manage their finances. Fourth, the government should institute a loan forgiveness program that addresses the need for physician-investigators, primary care physicians, those willing to practice in underserved areas, and those from underrepresented minorities. And fifth, all institutions involved in medical training and its finance should work together to advise students on managing their debts. PMID:1993102

  16. Financing medical education.

    PubMed

    Petersdorf, R G

    1991-02-01

    The cost of a medical education may dissuade qualified young people from entering the medical profession or may so load them with debt that they cannot pursue relatively low-paid careers in primary care or clinical investigation. Three aspects of this problem are examined: (1) the cost of medical school, (2) the magnitude of student indebtedness, and (3) the effects of this indebtedness on career choices. High tuition and fees require many students to assume sizable educational debts, some of which are so large that the trainees will be unable to repay them unless they enter highly remunerative specialties. Also, high levels of indebtedness may increase default levels once graduates feel the full impact of scheduled repayments. Several steps would help to alleviate this problem, but are unlikely to solve it. First, medical schools should lower tuition or at least declare a moratorium on increases. Second, limits should be imposed on the amount of total education debt a student is allowed to assume. Third, hospitals with extensive residency programs should assume some responsibility for helping trainees manage their finances. Fourth, the government should institute a loan forgiveness program that addresses the need for physician-investigators, primary care physicians, those willing to practice in underserved areas, and those from underrepresented minorities. And fifth, all institutions involved in medical training and its finance should work together to advise students on managing their debts.

  17. A Career Story Approach to Management, Business, and Financial Occupations

    ERIC Educational Resources Information Center

    Brott, Pamelia E.

    2012-01-01

    Business, management, and financial occupations are found in organizations in which individuals direct activities and perform tasks related to business and finance. The career cluster includes 144 occupational titles across 57% of the 23 major Standard Occupational Classification groups, with almost half of the occupations considered "bright…

  18. Business Plan for the Southwest Regional Spaceport: Executive Summary

    NASA Technical Reports Server (NTRS)

    1997-01-01

    A proposal for a commercial, full-service launch, tracking, and recovery complex for Reusable Launch Vehicles in New Mexico is presented. Vision, mission, business definition, competitive advantages, and business approach are formulated. Management plan and team structure are detailed, and anticipated market is described. Finance and marketing plans are presented. Financial analysis is performed.

  19. 31 CFR 500.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... organization engaging in business pursuant to this section shall not engage in any transaction, pursuant to... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN ASSETS CONTROL...

  20. 31 CFR 515.511 - Transactions by certain business enterprises.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... organization engaging in business pursuant to this section shall not engage in any transaction, pursuant to... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Transactions by certain business... (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN ASSETS CONTROL...

  1. Legal factors affecting the financing of small scale hydroelectric projects

    SciTech Connect

    Wilson, W.H.; Ringo, M.J.; Forgione, N.

    1983-09-01

    An introduction to the major business organizational options open to small-scale hydroelectric (SSH) projects is given. The major federal income tax treatments of these options are compared. Significant general federal income tax factors affecting SSH projects are reintroduced and explained. Some of the special federal income tax problem areas in SSH development are isolated. Tax benefit flow through or transfer mechanisms are discussed. Tax exempt financing opportunities for private SSH projects are reviewed. (MHR)

  2. Hospital breaks new ground with hybrid financing package.

    PubMed

    McGuinness, L; Kline, T

    1984-02-01

    By applying financial management techniques that are more traditionally associated with corporate businesses, an Illinois hospital was able to generate the funds needed for a new replacement facility at a time when the money market was especially tight. The authors explain the structure of the hybrid financing package they used, and how such a strategy enabled the hospital to generate $61 million in capital at an interest rate almost 5 percent below prime.

  3. Financing under the California Pollution Control Financing Authority

    SciTech Connect

    Seegmiller, K.M.

    1994-12-31

    The California Pollution Control Financing Authority (CPCFA) provides California industry with a method of financing facilities needed to control and eliminate pollution hazards to the environment. The program enables private companies to utilize funds received from the sale of CPCFA bonds for the acquisition, construction, or installation of pollution control facilities and, when possible, to meet environmental requirements imposed by public agencies. Subsequent changes in federal and state law authorized CPCFA to finance municipal and biomass resource recovery projects. Most bonds sold by the CPCFA pay interest to investors that is exempt from both federal and state income taxes. The insurance of these tax-exempt bonds has resulted in significant reductions in pollution control project financing costs for companies which otherwise would have to secure private taxable financing for their projects.

  4. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  5. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  6. Calculus and Success in a Business School

    ERIC Educational Resources Information Center

    Kim, Dong-gook; Garcia, Fernando; Dey, Ishita

    2012-01-01

    Many business schools or colleges require calculus as a prerequisite for certain classes or for continuing to upper division courses. While there are many studies investigating the relationship between performance in calculus and performance in a single course, such as economics, statistics, and finance, there are very few studies investigating…

  7. Major Topics of School Business Management.

    ERIC Educational Resources Information Center

    Clark, James E., Ed.; Hertz, Karl V., Ed.

    Thirteen articles on major topics facing school business officials in the 1980s are presented in this book. The titles and their authors are (1) "The Pursuit of Equity in Financing Public Education," by R. Craig Wood, Helene B. Jones, and William L. Riley; (2) "Facilities: Major Issues Ahead," by C. William Day; (3) "Cooperative Decision Making in…

  8. Who is responsible for business failures?

    PubMed

    Cleverley, William O

    2002-10-01

    Two high-profile business failures should be a wake-up call for hospital leaders. Management and boards cannot rely on unaudited financial statements as the principal indicator of financial health. Boards must ensure diligent analysis of key financial measures. Board members need better education about healthcare finance. Hospitals are not immune to financial collapse.

  9. Understanding the business of employed physician practices.

    PubMed

    Sanford, Kathleen D

    2013-09-01

    Health system leaders should understand issues related to finance, compliance, human resources, quality, and safety in their employed physician practices to better support the success of these practices. New business and payment models are driving operational changes in physician offices. Catholic Health Initiatives (CHI) has added new system roles and responsibilities to oversee physician practices.

  10. The 21st Century School Business Office.

    ERIC Educational Resources Information Center

    Ecker, Marc; McMahon, Stephen; Minnesang, Patricia

    2000-01-01

    Technological advancements are helping school business officials at the Fountain Valley (California) School District effectively manage district assets, thanks to developments in budget and finance software, videoconferencing, online purchasing and fund raising, inventory bar codes and portable scanners, paperless forms and applications, writable…

  11. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with...

  12. Fund Accounting Lives: Changes Will Not Fell Valuable Management Tool.

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1995-01-01

    It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

  13. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... 7 Agriculture 11 2010-01-01 2010-01-01 false Force account procedures. 1753.29 Section 1753.29... item not provided for in the approved loan. (d) Force Account construction to be financed with...

  14. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with...

  15. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with...

  16. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Force account procedures. 1753.29 Section 1753.29... Force account procedures. (a) The borrower must obtain RUS approval of the force account method of... item not provided for in the approved loan. (d) Force Account construction to be financed with...

  17. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i)...

  18. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Accounting of disclosures. 1.25... Privacy Act § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. Each component, with respect to each system of records under its control, shall: (1) Keep an accurate accounting of: (i)...

  19. 31 CFR 19.325 - What happens if I do business with an excluded person in a covered transaction?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false What happens if I do business with an excluded person in a covered transaction? 19.325 Section 19.325 Money and Finance: Treasury Office of the... Participants Regarding Transactions Doing Business with Other Persons § 19.325 What happens if I do...

  20. Helping Your Older Family Member Handle Finances. A Pacific Northwest Extension Publication. PNW 344.

    ERIC Educational Resources Information Center

    Schmall, Vicki L.; Nay, Tim

    This booklet is designed to help individuals help older family members handle their finances. Presented first are 10 guidelines for keeping the tension involved in intervening in an older relative's finances to a minimum. The following financial/legal instruments are explained: joint bank accounts, powers of attorney (including durable powers of…