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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. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

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

  3. 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

  4. 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…

  5. 13 CFR 107.750 - Conditions for financing a change of ownership of a Small Business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., including contingent liabilities, but excluding accounts payable, operating leases, letters of credit... of ownership of a Small Business. You may finance a change of ownership of a Small Business...

  6. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

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

    Code of Federal Regulations, 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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…

  12. 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…

  13. Individual Learning Accounts and Other Models of Financing Lifelong Learning

    ERIC Educational Resources Information Center

    Schuetze, Hans G.

    2007-01-01

    To answer the question "Financing what?" this article distinguishes several models of lifelong learning as well as a variety of lifelong learning activities. Several financing methods are briefly reviewed, however the principal focus is on Individual Learning Accounts (ILAs) which were seen by some analysts as a promising model for…

  14. 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:

  15. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Small Businesses that may be ineligible for financing. 108.720 Section 108.720 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  16. 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.

  17. Defense Finance and Accounting Service Fiscal Year 1995 Budget Estimates.

    DTIC Science & Technology

    1994-02-01

    systems into these interim migration systems. Current plans will reduce 123 systems that currently support accounting operations to 50 systems over...AD-A278 311lfhI|Illl| llH - I DEPARTMENT OF DEFENSE DEFENSE FINANCE AND ACCOUNTING SERVICE FISCAL YEAR 1995 BUDGET ESTIMATES FEBRUARY 1994 DTIC S E1...I •II II III4 4I. 5 DEPARTMENT OF DEPENSE DEFENSE FIANNCZ AND ACCOUNTING SERVICE FY 1995 BUDGET ESTIMATES INDEZ Index i Summary v 43A Report on

  18. Performance Evaluation Methods for Army Finance and Accounting Offices.

    DTIC Science & Technology

    1981-12-01

    System. Sample perform- ance data from Finance and Accounting Offices (FAOs) are used to develop methodologies for identifying substandard ~ ,. j0...performance; to determine the effect of the (DA) Quality Assurance assistance visits on FAO performance; and to develop a current profile of the...Financial Management Quality Assurance Program are presented. Two of these recommendations involve how to develop DA and major command historical

  19. 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…

  20. Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

    DTIC Science & Technology

    2014-12-01

    No. DODIG-2015-043 D E C E M B E R 1 , 2 0 1 4 Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization...2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Quality Control Review of the Defense Finance and... FINANCE AND ACCOUNTING SERVICE SUBJECT: Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization (Report No

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financing fees and expense reimbursements a Licensee may receive from a Small Business. 107.860 Section 107.860 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses...

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

    PubMed

    Mulligan, Jessica

    2016-03-01

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

  3. 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.

  4. 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.

  5. Accounting Procedures at Defense Finance and Accounting Service Operating Location Norfolk and the Norfolk Naval Shipyard.

    DTIC Science & Technology

    2007-11-02

    in account balances ; and footnote any deviations from accounting policy on its financial statements. The Navy stated it will ensure consistent...the Naval Sea Systems Command (NAVSEA); and prepares the Department of the Navy Industrial Business Information System trial balances , which are...preparing the NNSY Financial and Operating Statements. The general ledger balances were also submitted to the DFAS Cleveland Center for inclusion in

  6. "LinkedIn" for Accounting and Business Students

    ERIC Educational Resources Information Center

    Albrecht, W. David

    2011-01-01

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

  7. 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

    ... Act to increase the availability of credit for small businesses. This survey is not required by law... Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy; Small Business Lending Fund; Proposed Collection; Comment Request ACTION: Notice and request for...

  8. 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

    ... for small businesses. This survey is not required by law, but the SBLF Securities Purchase Agreement... Office of Domestic Finance; Small Business, Community Development and Affordable Housing Policy; Small Business Lending Fund; Proposed Collection; Comment Request ACTION: Notice and request for...

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

    ERIC Educational Resources Information Center

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

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

  10. 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

    ... Reported to Danzas, Radix and Air Express, Phoenix, AZ; DHL Global Forwarding, A Subsidiary of DP DHL...,857A); DHL Global Forwarding, a subsidiary of DP DHL, Finance and Accounting Divisions, Phoenix... Forwarding, a subsidiary of DP DHL, Finance and Accounting Divisions, Phoenix, Arizona (TA-W-70,857B),...

  11. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...-Affiliate sources. (2) You are not permitted to finance a business, regardless of SIC classification, if the...) Licensee); (2) The price of such goods and services is no higher than that charged other customers of...

  13. Defense Working Capital Fund Pricing in the Defense Finance Accounting Service: A Useful, but Limited, Tool

    DTIC Science & Technology

    2015-01-01

    reduce the cost of DoD finance and accounting operations while strengthening its financial manage- ment. DFAS’s real costs have been trending downward... accounting data for both financial accounting (mandated reporting) and managerial accounting (leadership decisionmaking) purposes. Beyond the direct...should be capable of performing some of the same financial transactions and accounting reconciliations currently performed by DFAS. Conclusions and

  14. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... with free competitive enterprise. (g) Foreign investment—(1) General rule. You are not permitted to... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Determining the...) will not constitute a violation of § 107.865(a) and your investment of funds in such...

  15. 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.

  16. 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,…

  17. The Small Business Aspect of Bookkeeping/Accounting

    ERIC Educational Resources Information Center

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  18. 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…

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

    ERIC Educational Resources Information Center

    McGahee, Bobby; Carino, Mariano

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

  20. 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…

  1. Accounting Instruction in a Business Learning Center.

    ERIC Educational Resources Information Center

    Polisky, Mildred K.

    1981-01-01

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

  2. 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…

  3. 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:

  4. 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…

  5. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... oil loaded. The Permittee will send an invoice for transportation charges for TAPS oil (which includes... statement of the respective volumes of crude oil transported by the Operator of the Pipeline and delivered... access, for purposes of the audit or otherwise, to all books, accounts, financial records, reports,...

  6. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... oil loaded. The Permittee will send an invoice for transportation charges for TAPS oil (which includes... statement of the respective volumes of crude oil transported by the Operator of the Pipeline and delivered... access, for purposes of the audit or otherwise, to all books, accounts, financial records, reports,...

  7. 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…

  8. An International Perspective: Finance and Accountability Issues in Taiwan

    ERIC Educational Resources Information Center

    King, Richard A.

    2006-01-01

    The global movement to improve education by decentralizing governance and financial management and by holding school personnel accountable for outcomes aligned with standards extends even to traditionally centralized systems in Asia. The author explores research questions related to how resources are acquired, who decides how best to use resources…

  9. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... law, or inconsistent with free competitive enterprise. (g) Foreign investment—(1) General rule. You are not permitted to finance a business if: (i) The funds will be used substantially for a foreign...). Your investment of funds in such corporation(s) will not constitute a violation of § 108.730(a)....

  10. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or long-term... or consumed, generally without replacement, as the life of the business progresses, and the nature of... pictures and electric generating plants. (e) Farm land purchases. You are not permitted to finance...

  11. 13 CFR 107.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or long-term... or consumed, generally without replacement, as the life of the business progresses, and the nature of... pictures and electric generating plants. (e) Farm land purchases. You are not permitted to finance...

  12. 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

    ... ADMINISTRATION 13 CFR Part 121 RIN 3245-AG45 Small Business Size Standards: Finance and Insurance and Management... two industries in NAICS Sector 55, Management of Companies and Enterprises. In addition, SBA is... Investment Trusts, from its table of size standards. The U.S. Office of Management and Budget (OMB)...

  13. 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…

  14. 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…

  15. Finance.

    ERIC Educational Resources Information Center

    Underwood, Julie

    The United States Supreme Court decided two cases in the area of school finance in 1986. It addressed student financial assistance under a vocational rehabilitation program for tuition at a sectarian postsecondary institution in Washington; it also decided a case challenging a state finance program. Cases were heard by other courts in an attempt…

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

    ERIC Educational Resources Information Center

    Bogue, Grady; Hall, Kimberely

    2012-01-01

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

  17. 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…

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

    ERIC Educational Resources Information Center

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

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

  19. Digital Game-Based Learning in Accounting and Business Education

    ERIC Educational Resources Information Center

    Carenys, Jordi; Moya, Soledad

    2016-01-01

    This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…

  20. 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…

  1. 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…

  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. Controls Over Collections and Returned Checks at Defense Finance and Accounting Service, Indianapolis Operations

    DTIC Science & Technology

    2009-02-27

    Acronyms and Abbreviations DFAS Defense Finance and Accounting Service DoD FMR DoD Financial Management Regulation FRB Federal Reserve Bank...quarterly cash verifications for Disbursing Station Symbol Number 5570;  deposits U.S. Treasury checks in a Federal Reserve Bank;  improves...verifications,  deposited U.S. Treasury checks in a Treasury General Account depository instead of in a Federal Reserve Bank, and  did not

  6. 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…

  7. Finance.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye; Anthony, Pat

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

  8. Controls Over the Computerized Accounts Payble System at Defense Finance and Accounting Service Kansas City

    DTIC Science & Technology

    2007-11-02

    Certify All 2 All1 Accessible2 All All Accessible Citibank3 5 All Accessible All None None Citibank Lead 1 Inquiry4 None Inquiry Inquiry Accessible...The Citibank profile allows technicians to enter information related to credit card accounts. 4. �Inquiry� means that the function can only be

  9. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  10. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  11. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  12. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  13. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 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)

  15. Interactive Learning through Creation and Use of a Cyber Corporation with Application in Public Relations, Business, and Finance.

    ERIC Educational Resources Information Center

    Hoyer, Jeff

    This paper is a case study that discusses the creation of a virtual corporation for use in teaching public relations techniques at the University of Tennessee at Martin. It also shows how the structure can be modified for teaching business or finance. A description is given on how to construct and use similar World Wide Web pages. The components…

  16. Personal account retirement plans: an analysis of the survey of consumers finances.

    PubMed

    Copeland, C; VanDerhei, J

    2000-07-01

    This report is based on data from the Federal Reserve Board's triennial Survey of Consumer Financies (SCF), which provides the most comprehensive data available on the wealth of American households. The most recent SCF data are for 1998, and this report tracks information from the 1992, 1995, and 1998 surveys. The percentage of families with a participant in a pension plan from a current job increased from 38.8 percent to 41.0 percent over this six-year period. If one focuses exclusively on those families with a worker and in which the head is under age 65, the percentage for 1998 increases to 56.8 percent. The previously documented trend toward defined contribution plans was confirmed and the significance of 401(k)-type plans for those families participating in a pension plan more than doubled, from 31.6 percent in 1992 to 64.3 percent in 1998. The percentage of family heads eligible to participate in a defined contribution plan that did so increased from 73.8 percent in 1995 to 77.3 percent in 1998. Of those families choosing not to participate in a defined contribution plan, 40.3 percent were already participating in a defined benefit plan. Overall, "personal account plans" represented nearly one-half (49.5 percent) of all the financial assets for those families with either a defined contribution plan account, IRA, or Keogh, in 1998. This was a significant increase from 43.6 percent in 1992. The average total account balance in personal account plans for families with a plan in 1998 was $78,417, an increase of 54 percent in real terms over the 1992 balance of $50,914 (expressed in 1998 dollars). For families participating in a defined contribution plan, IRA, or Keogh in 1998, 52 percent of the overall average was attributed to IRA/Keogh balances (43 percent from IRAs alone), and 44 percent of the average was from account balances in defined contribution plans with the current employer. There is a marked tendency for lower-income families to have larger

  17. 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…

  18. 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…

  19. 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…

  20. 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…

  1. 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…

  2. 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…

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

    ERIC Educational Resources Information Center

    Thompson, Charles D.

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

  4. 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…

  5. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... satisfaction, that the Financing was used for a specific domestic purpose). (2) Exception. This paragraph (g...) Licensee); (2) The price of such goods and services is no higher than that charged other customers of...

  7. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  9. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 13 CFR 124.509 - What are non-8(a) business activity targets?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  13. 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…

  14. 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.

  15. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... involves, directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or... business are to be reduced or consumed, generally without replacement, as the life of the business... motion pictures and electric generating plants. (e) Farm land purchases. You are not permitted to...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... involves, directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or... business are to be reduced or consumed, generally without replacement, as the life of the business... motion pictures and electric generating plants. (e) Farm land purchases. You are not permitted to...

  17. 13 CFR 108.720 - Small Businesses that may be ineligible for financing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... involves, directly or indirectly, providing funds to others, purchasing debt obligations, factoring, or... business are to be reduced or consumed, generally without replacement, as the life of the business... motion pictures and electric generating plants. (e) Farm land purchases. You are not permitted to...

  18. Department of Defense Finance and Accounting Service FY 1996/1997 Biennial Budget Estimates, February 1995.

    DTIC Science & Technology

    1995-02-01

    1500 1750 1744 1716 0D0336 DEFENSE BUSINESS MANAGEMENT SYSTEM Development/Modernization 16112 11043 9600 10400 Current Services 29919 31379 28957...29379 Subtotal 46031 42422 38557 39779 Appropriation: CPP 16112 11043 9600 10400 Appropriation: DBOF 29919 31379 28957 29379 H00146 DEFENSE CIVILIAN PAY

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

    DTIC Science & Technology

    1999-03-23

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

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

    PubMed

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

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

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

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

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

  2. Business Models, Accounting and Billing Concepts in Grid-Aware Networks

    NASA Astrophysics Data System (ADS)

    Kotrotsos, Serafim; Racz, Peter; Morariu, Cristian; Iskioupi, Katerina; Hausheer, David; Stiller, Burkhard

    The emerging Grid Economy, shall set new challenges for the network. More and more literature underlines the significance of network - awareness for efficient and effective grid services. Following this path to Grid evolution, this paper identifies some key challenges in the areas of business modeling, accounting and billing and proposes an architecture that addresses them.

  3. 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,…

  4. In Search of Educational Excellence. Business Leaders Discuss School Choice and Accountability.

    ERIC Educational Resources Information Center

    Ball, G. Carl; And Others

    1990-01-01

    Presents responses of seven U.S. business leaders (G. Ball, J. Hume, S. Ingram, D. Kearns, T. Peters, D. Roberts, and T. Roeser) to questions about the six national goals for elementary education and secondary education by the year 2000. Highlights enhanced accountability, educational vouchers, structural reform, and resource allocation. (JB)

  5. 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…

  6. Financing the Business. Unit 11. Level 1. Instructor Guide. PACE: Program for Acquiring Competence in Entrepreneurship. Third Edition. Research & Development Series No. 301-11.

    ERIC Educational Resources Information Center

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

    This instructor guide for a unit on business financing in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 1 of learning--understanding…

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

    ERIC Educational Resources Information Center

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

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

  8. 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…

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

    ERIC Educational Resources Information Center

    Rice, Jennifer King; Roellke, Christopher

    2003-01-01

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

  10. 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…

  11. 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…

  12. 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

  13. 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…

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

    PubMed

    Copeland, Craig

    2009-08-01

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

  15. 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.

  16. 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.

  17. 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…

  18. 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…

  19. 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.

  20. 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…

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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…

  6. DOD Business Systems Modernization: Further Actions Needed to Address Challenges and Improve Accountability

    DTIC Science & Technology

    2013-05-01

    Compliance and Requirements Traceability AF-IPPS Air Force Integrated Personnel and Pay System BPR business process reengineering BEA business...updated its BPR guidance in late September 2012 to include actions to be taken to review supporting documentation on selected investments

  7. 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…

  8. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 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...

  9. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 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...

  10. 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...

  11. 13 CFR 107.710 - Requirement to finance smaller enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 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...

  12. 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...

  13. Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process

    DTIC Science & Technology

    2013-09-13

    have increased the military equipment asset account and decreased cash or accounts payable depending on the payment method. Impact of...Management System DASA(FO) Deputy Assistant Secretary of the Army (Financial Operations) DFAS Defense Finance and Accounting Service GFEBS...General Fund Enterprise Business System GLAC General Ledger Account Code IFS Integrated Facilities System IMCOM Installation Management

  14. Business and Office Education: Accounting, Clerk. Instructor's Manual [and] Student Learning Activity Guide. Kit No. 204.

    ERIC Educational Resources Information Center

    Cliatt, Katherine H.

    This learning activity guide and instructor's manual provide information and exercises for an exploratory activity in accounting. Instructional objectives covered in the guide are for the students to learn (1) reasons for studying accounting and related job descriptions, (2) definitions for accounting terms, (3) the accounting equation, (4) how to…

  15. 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.…

  16. DOD Financial Management: The Defense Finance and Accounting Service Needs to Fully Implement Financial Improvements for Contract Pay

    DTIC Science & Technology

    2014-06-01

    Accounting Service DISA Defense Information Systems Agency DOD Department of Defense EAS Entitlement Automation System EFT electronic funds transfer...who input the approval status into MOCAS. MOCAS processes the approved invoices to be paid either by check or electronic funds transfer ( EFT ...transmit the EFT file to the Federal Reserve Bank to make the payment

  17. 48 CFR 832.202-4 - Security for Government financing.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accepted accounting principles and must be audited and certified by an independent public accountant or an... financing arrangements disclosing the availability of cash to finance contract performance, the...

  18. 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…

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

    PubMed

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

    2010-01-01

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

  20. 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…

  1. Farm Business Management Analysis. Unit I: Establishing a Farm Accounting System. Revised. Volume 25, Number 3.

    ERIC Educational Resources Information Center

    Riley, Jim

    The lessons in this unit are designed primarily for Missouri vocational agriculture instructors participating in the Farm Business Management Analysis program. Each of the 10 lessons in the unit is a self-contained instructional package and includes material for monthly classroom sessions for young and adult farmers and for individualized…

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

    ERIC Educational Resources Information Center

    Bell, Sara L.; Mayhew, Carol O.

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

  3. 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…

  4. 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.

  5. Improving Air Force Enterprise Resource Planning-Enabled Business Transformation

    DTIC Science & Technology

    2013-01-01

    5. Business logistics—United States. 6. Reengineering (Management)—United States. I. Title. II. Title: Improving Air Force ERP -enabled business...transformation. UG633.2.R57 2013 358.4�—dc23 2013030449 - iii - Preface Enterprise Resource Planning ( ERP ) systems are configurable...of internal business activities, including procurement, accounting, finance, and human resources. ERP programs tend to be very large, involve a

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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.…

  13. 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…

  14. 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…

  15. 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…

  16. 7 CFR 1738.19 - Facilities financed.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... broadband loans to finance broadband facilities leased under the terms of a capital lease as defined in generally accepted accounting principles. RUS will not make a broadband loan to finance facilities leased... Facilities financed. (a) RUS makes broadband loans to finance the construction, improvement, and...

  17. 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)

  18. 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.

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 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....

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 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....

  1. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 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....

  2. 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....

  3. 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)…

  4. 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…

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

    ERIC Educational Resources Information Center

    Graves, Charlotte K.

    1985-01-01

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

  6. 13 CFR 120.890 - Source of interim financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 31 CFR 800.201 - Business day.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  12. 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...

  13. 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...

  14. 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…

  15. 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.

  16. 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…

  17. 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,…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Requirement to finance Low-Income... 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. 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)

  20. Small Group Activities for Introductory Business Classes.

    ERIC Educational Resources Information Center

    Mundrake, George

    1999-01-01

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

  1. 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…

  2. Quantum Finance

    NASA Astrophysics Data System (ADS)

    Baaquie, Belal E.

    2007-09-01

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

  3. 13 CFR 107.815 - Financings in the form of Debt Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... providing services to you or to your general partner, may obtain options in a Financed Small Business only... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of Debt Securities. 107.815 Section 107.815 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing... the request of a Small Business or where necessary to protect your existing investment, you may guarantee the monetary obligation of a Small Business to any non-Associate creditor. (a) You may not issue...

  5. Personal Finance.

    ERIC Educational Resources Information Center

    Marine Corps Inst., Washington, DC.

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

  6. School Finance.

    ERIC Educational Resources Information Center

    Campbell, William A.

    In 1972, school finance emerged as a major area of litigation. The most important of the cases dealt with support for private schools and State allocation formulas for local school districts. In Wolman vs Essex, the United States Supreme Court upheld a lower court's decision that State-funded tuition grants to parents of children attending private…

  7. 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...

  8. 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…

  9. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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) OFFICE... Definitions § 561.317 Money service businesses. The term money service businesses means any agent,...

  10. 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…

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

    ERIC Educational Resources Information Center

    Journal of Education for Business, 1986

    1986-01-01

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

  12. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

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

  13. 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.

  14. 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…

  15. 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)

  16. National Security Technology Incubator Business Plan

    SciTech Connect

    None, None

    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.

  17. 13 CFR 120.110 - What businesses are ineligible for SBA business loans?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Companies § 120.110 What businesses are ineligible for SBA business loans? The following types of businesses... businesses primarily engaged in the business of lending, such as banks, finance companies, and factors (pawn... proceeds (except Eligible Passive Companies under § 120.111); (d) Life insurance companies; (e)...

  18. 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…

  19. 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).

  20. 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.

  1. 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:…

  2. Privatizing the Defense Finance and Accounting Service

    DTIC Science & Technology

    2007-11-02

    STATEMENT A: Approved for public release. Distribution is unlimited. tffllC QUALITY INSPECTED 3 USAWC CLASS OF 1998 U.S. ARMY WAR COLLEGE, CARLISLE...Colonel Richard Meinhart Project Advisor The views expressed in this paper are those of the author and do not necessarily reflect the views of the...military service or government agency. U.S. Army War College CARLISLE BARRACKS, PENNSYLVANIA 17013 DISTRIBUTION STATEMENT A: Approved for public

  3. 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…

  4. 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…

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Business Principles and Management. Curriculum Guidelines.

    ERIC Educational Resources Information Center

    Clemson Univ., SC. Vocational Education Media Center.

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

  16. 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...

  17. 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...

  18. 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.

  19. 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…

  20. Persuading Investors: Emphasizing Communication in a Finance Simulation

    ERIC Educational Resources Information Center

    Yest, Michael T.; Grant, Kelly A.

    2013-01-01

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

  1. Teaching Techniques and Course Content for International Finance.

    ERIC Educational Resources Information Center

    Esemuede, Samuel I.

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

  2. 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…

  3. 12 CFR 906.10 - Why does the Finance Board have this outreach program?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BOARD ORGANIZATION AND OPERATIONS OPERATIONS Contractor Outreach Program for Businesses Owned by... program? The Finance Board awards contracts consistent with the principles of full and open competition..., and individuals with disabilities, and businesses unconditionally owned by them, have the...

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

    ERIC Educational Resources Information Center

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

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

  5. Financing Postsecondary Education in the 1980's.

    ERIC Educational Resources Information Center

    Harcleroad, Fred F., Ed.

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

  6. 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)

  7. 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…

  8. 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

  9. 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

  10. 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... portfolio financing reports (SBA Form 1031). For each Financing you make (excluding guarantees), you must submit a Portfolio Financing Report on SBA Form 1031 within 30 days of the closing date....

  11. 13 CFR 107.800 - Financings in the form of Equity Securities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... otherwise: (1) Become a general partner in any unincorporated business; or (2) Become jointly or severally... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of Equity Securities. 107.800 Section 107.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... may not, inadvertently or otherwise: (a) Become a general partner in any unincorporated business; or... 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...

  13. Issues in School Finance.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Select Committee on Equal Educational Opportunity.

    This document compiles several studies on educational finance, including "Federal Aid to Education: Who Benefits?""The Financial Aspects of Equality of Educational Opportunity," and "Legislator's Guide for School Finance." Also included are two briefs filed in the San Antonio vs Rodriguez case and a listing of current school finance litigation.…

  14. 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...

  15. 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...

  16. 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.

  17. Water Finance Forum-Texas

    EPA Pesticide Factsheets

    Regional Finance Forum: Financing Resilient and Sustainable Water Infrastructure, held in Addison, Texas, September 10-11, 2015.Co-sponsored by EPA's Water Infrastructure and Resiliency Finance Center and the Environmental Finance Center Network.

  18. A Comparison: Procurement Practices of Government-Oriented and Commercial-Oriented Businesses.

    DTIC Science & Technology

    1983-12-01

    3. Small Businesses Actively Seek Contracts - 42 4. Financing Research and Development ------- 44 C. SIMILARITIES --------------------------------- 46...contracts with economic escalator is preferable by suppliers to single year cost plus contracts. Government Commercial Oriented Oriented Businesses Busi ...Strongly Agree) majority, Government-oriented businesses responded that they do not finance research and development costs which may be incurred prior to

  19. The Lingo of Library Finance: A Glossary.

    ERIC Educational Resources Information Center

    Prentice, Ann E.

    1977-01-01

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

  20. 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...

  1. 13 CFR 107.865 - Control of a Small Business by a Licensee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Control of a Small Business by a Licensee. 107.865 Section 107.865 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's...

  2. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

    Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.

  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. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  5. 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

  6. 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...

  7. 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...

  8. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  9. 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..., provided that each transaction processed through the account: (a) Is of a personal nature and not for...

  10. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. The term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a regular basis or as an...

  11. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. The term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a regular basis or as an...

  12. 31 CFR 561.317 - Money service businesses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Money service businesses. 561.317... Definitions § 561.317 Money service businesses. For purposes of this part, the term money service businesses means any agent, agency, branch, or office of any person doing business, whether or not on a...

  13. 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,…

  14. 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…

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

    ERIC Educational Resources Information Center

    Holt, Nancy; And Others

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

  16. 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…

  17. 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)

  18. Financing medical office buildings.

    PubMed

    Blake, J W

    1995-01-01

    This article discusses financing medical office buildings. In particular, financing and ownership options from a not-for-profit health care system perspective are reviewed, including use of tax-exempt debt, taxable debt, limited partnerships, sale, and real estate investment trusts (REITs).

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  4. Water Finance Forum - New Jersey

    EPA Pesticide Factsheets

    Presentations and materials from the Regional Finance Forum, Financing Resilient and Sustainable Water Infrastructure, held in Iselin, New Jersey, on December 2, 2015. The forum was co-sponsored by EPA's Water Infrastructure and Resiliency Finance Center,

  5. 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.

  6. 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.

  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. 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.

  9. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  10. 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)

  11. 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.

  12. 12 CFR 614.4700 - Financing foreign trade receivables.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... policies adopted by their boards of directors, are authorized to finance foreign trade receivables on... acceptances; (3) Factoring; and (4) Open accounts. (b) To reduce credit, political, and other risks...

  13. Clean Energy Financing Programs

    EPA Pesticide Factsheets

    This page introduces resources that state and local governments can use to develop Clean Energy Finance Programs and reduce the financial barriers to implementing energy efficiency and renewable energy in their communities.

  14. Financing Alternatives Comparison Tool

    EPA Pesticide Factsheets

    FACT is a financial analysis tool that helps identify the most cost-effective method to fund a wastewater or drinking water management project. It produces a comprehensive analysis that compares various financing options.

  15. Failures in finance

    NASA Astrophysics Data System (ADS)

    Day, Geraint; Rosenbaum, Stan

    2011-07-01

    I detected a certain irony in William Quinton's letter on "Physicists and finance" (April p16), which stated that some physicists are "key people in the financial sector in and around the City of London".

  16. Personal Finance Calculations.

    ERIC Educational Resources Information Center

    Argo, Mark

    1982-01-01

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

  17. 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…

  18. 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

  19. 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

  20. 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.

  1. Social enterprise. Risky business.

    PubMed

    2007-02-15

    The skills needed to run a social enterprise are similar to those needed for conventional business. Accounts for social enterprises will have a 'double bottom line', showing social benefit as well as profit. Finding a good mentor is vital, as is setting out a clear vision and values in your business plan.

  2. 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.

  3. Maintenance Business Plans.

    ERIC Educational Resources Information Center

    Adams, Matt

    2002-01-01

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

  4. Plans for a Business Education Day.

    ERIC Educational Resources Information Center

    National Consumer Finance Association, Washington, DC. Educational Services Div.

    The document is a manual for local consumer finance offices, to guide them in their participation as an industry in a Chamber of Commerce Business-Education Day, a program offered as a means for teachers and business executives to become better acquainted, exchange views, clear up misconceptions, and gain better insight into each other's problems.…

  5. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be...

  6. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be...

  7. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be...

  8. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be...

  9. 4 CFR 201.13 - Business information.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Business information. 201.13 Section 201.13 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.13 Business information. (a) In general. Business information obtained by the Board from a submitter shall be...

  10. 45 CFR 263.20 - What definitions apply to Individual Development Accounts (IDAs)?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH... term includes any usual or reasonable settlement, financing, or other closing costs. Qualified business means any business that does not contravene State law or public policy. Qualified...

  11. Customer Choice or Business as Usual?: Promoting Innovation in the Design of WIA Training Programs Through the Individual Training Account Experiment.

    ERIC Educational Resources Information Center

    Perez-Johnson, Irma; Decker, Paul

    The Workforce Investment Act (WIA) of 1998 requires that workforce investment areas establish individual training accounts (ITAs) that provide vouchers customers can use to pay for training. The United States Department of Labor is supporting the ITA experiment, during which new customers determined to be eligible for training will be randomly…

  12. 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.

  13. 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... Licensees Reporting Requirements for Licensees § 107.640 Requirement to file Portfolio Financing Reports... Portfolio Financing Report on SBA Form 1031 within 30 days of the closing date....

  14. 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...

  15. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies... NMVC Company, its shareholders or partners, or SBA. Unless you obtain a prior written exemption from... any interest owned through the NMVC Company. (2) Provide Financing to an Associate of another...

  16. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  18. 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.

  19. 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…

  20. 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…

  1. 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...

  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, 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...

  4. 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...

  5. 31 CFR 586.301 - 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. 586.301 Section 586.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FEDERAL REPUBLIC OF...

  6. 31 CFR 587.301 - 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. 587.301 Section 587.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FEDERAL REPUBLIC OF...

  7. 31 CFR 558.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  8. 31 CFR 552.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. 31 CFR 543.302 - 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. 543.302 Section 543.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CôTE D'IVOIRE SANCTIONS...

  11. 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 §...

  12. 31 CFR 542.301 - 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. 542.301 Section 542.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  13. 31 CFR 542.301 - 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. 542.301 Section 542.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  14. 31 CFR 542.515 - Operation of accounts authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Operation of accounts authorized. 542.515 Section 542.515 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  15. 31 CFR 542.301 - 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. 542.301 Section 542.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  16. 31 CFR 542.301 - 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. 542.301 Section 542.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  17. 31 CFR 542.301 - 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. 542.301 Section 542.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN SANCTIONS REGULATIONS...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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 §...

  4. 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 SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS §...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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)...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  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. 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... TAKEOVERS BY FOREIGN PERSONS Definitions § 800.226 U.S. business. The term U.S. business means any entity... organized under the laws of a foreign state and is wholly owned and controlled by a foreign national....

  17. 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.

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

    ERIC Educational Resources Information Center

    DiMattia, Susan

    1978-01-01

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

  19. Financing and cash flow management for the medical group practice.

    PubMed

    Bert, Andrew J

    2008-01-01

    The expansion of a medical group practice and the addition of ancillary services require a substantial cash outlay. Obtaining proper financing to complete a successful expansion is a process that takes time, and there are critical steps that must be followed. The group's business objectives must be presented properly by developing a business plan detailing the practice and goals associated with the desired expansion. This article discusses some of the key elements that are essential in creating an overall effective business plan for the group medical practice.

  20. Nuclear Physicists in Finance

    NASA Astrophysics Data System (ADS)

    Mattoni, Carlo

    2017-01-01

    The financial services industry presents an interesting alternative career path for nuclear physicists. Careers in finance typically offer intellectual challenge, a fast pace, high caliber colleagues, merit-based compensation with substantial upside, and an opportunity to deploy skills learned as a physicist. Physicists are employed at a wide range of financial institutions on both the ``buy side'' (hedge fund managers, private equity managers, mutual fund managers, etc.) and the ``sell side'' (investment banks and brokerages). Historically, physicists in finance were primarily ``quants'' tasked with applying stochastic calculus to determine the price of financial derivatives. With the maturation of the field of derivative pricing, physicists in finance today find work in a variety of roles ranging from quantification and management of risk to investment analysis to development of sophisticated software used to price, trade, and risk manage securities. Only a small subset of today's finance careers for physicists require the use of advanced math and practically none provide an opportunity to tinker with an apparatus, yet most nevertheless draw on important skills honed during the training of a nuclear physicist. Intellectually rigorous critical thinking, sophisticated problem solving, an attention to minute detail and an ability to create and test hypotheses based on incomplete information are key to both disciplines.

  1. 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…

  2. Financing Public Library Construction.

    ERIC Educational Resources Information Center

    Rohlf, Robert H.; Stoffel, Lester L.

    1987-01-01

    Reviews financing options available to Illinois public libraries for construction or expansion, including general obligation bonds, mortgage funds, building reserve funds, building fund levies, lease back arrangements, sale of air or ground development rights, interest on special funds, gift funds and grants, Library Service and Construction Act…

  3. 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…

  4. 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…

  5. Challenges to Financing Education.

    ERIC Educational Resources Information Center

    Wood, R. Craig; Ruch, Robert W.

    1986-01-01

    Reviews court decisions involving challenges to state systems of financing education. The challenges have been based on Fourteenth Amendment rights to equal protection. To date 24 states have been involved with litigation. Systems that promote local control have been generally held to be constitutional. (42 references) (MD)

  6. Financing of Adult Education

    ERIC Educational Resources Information Center

    Archer, David

    2007-01-01

    The 2008 EFA Global Monitoring Report recognises adult literacy as the most neglected of the EFA goals. It is neglected most obviously in respect of the financial allocations made by governments and donors. This shortage of financing creates a dangerous situation in which adult educators seek to convince politicians to invest, based on false…

  7. Finance Law Reviews

    ERIC Educational Resources Information Center

    Journal of Education Finance, 1975

    1975-01-01

    Reviews recent state and federal court decisions dealing with issues relevant to educational finance. Within the broad area of elementary-secondary education, specific cases involve allocation of federal school aid, fees charged by public schools for textbooks and instructional materials, property acquisition and school construction, and…

  8. Financing Dental Education.

    ERIC Educational Resources Information Center

    Douglass, Chester; Fein, Rashi

    1995-01-01

    Analysis of the current status of and recent trends in dental school finances provides an overall financial description, documents trends in revenue and expenses, discusses student debt and its consequences, and presents alternatives for increasing revenues and decreasing expenses. The paper provides background for an Institute of Medicine study…

  9. 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…

  10. Water Finance Webinars and Forums

    EPA Pesticide Factsheets

    The Center hosts a series of water finance forums. These forums bring together communities with drinking water, wastewater, and stormwater project financing needs in an interactive peer-to-peer networking format.

  11. 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),…

  12. Community College Finance Plan, 1981.

    ERIC Educational Resources Information Center

    McIntyre, Chuck

    A plan for community college finance in 1981 is presented, based on an examination of socioeconomic factors likely to affect the California community colleges between 1981 and 1985. The report first outlines 11 assumptions concerning trends in community college finance and mission and, then, presents a general approach to financing the California…

  13. 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)…

  14. 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.

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

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

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

  16. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  17. Securitizing receivables offers low-cost financing option.

    PubMed

    Sen, S; Lawler, J P

    1995-05-01

    Securitization began in the 1980s with mortgage payments, auto loans, and credit card debt being pooled and used as collateral for securities offerings. More recently, healthcare providers have securitized accounts receivables to obtain low-cost, off-balance-sheet financing. As the need to both raise capital and contain costs grows in health care, providers likely will make increased use of this financing method.

  18. The Budget Scoring Alternatives Financing Methods for Defense Requirements

    DTIC Science & Technology

    2007-04-30

    programs, the Department of Defense (DoD) must consider alternative forms of financing, including leases and public - private partnerships (PPPs), to...Åèìáëáíáçå=oÉëÉ~êÅÜW=`ob^qfkd=pvkbodv=clo=fkclojba=`e^kdb====- 4 - = = leases, share-in-savings contracts, and public private partnerships (PPPs), have...to meet the requirements. Alternative Financing Agreements: Public - private Partnerships In August 2003, the Government Accountability Office (GAO

  19. ESCU analysis: An approach to energy service finance

    SciTech Connect

    Feldman, R.D.

    1996-12-31

    The paper concerns the effect of financial factors on choices among energy alternatives. A strategy is presented for determining appropriate options for new generation outsourcing or joint ventures. Three steps are detailed: (1) identifying the characteristics of the economic options from a financing perspective, (2) considering the financing structuring alternatives; and (3) developing a methodology for the comparison of these different energy alternatives. Regulations, contract security, and accounting issues are also described.

  20. 31 CFR 1022.210 - Anti-money laundering programs for money services businesses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Anti-money laundering programs for money services businesses. 1022.210 Section 1022.210 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES...

  1. 31 CFR 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...

  2. 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...

  3. 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...

  4. 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...

  5. 31 CFR 542.522 - Official business of the Federal Government authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Official business of the Federal Government authorized. 542.522 Section 542.522 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SYRIAN...

  6. Business Letter Writing: English, French, and Japanese.

    ERIC Educational Resources Information Center

    Jenkins, Susan; Hinds, John

    1987-01-01

    Examination of business letters in English, French, and Japanese, focusing on prescriptive accounts in the respective languages, found that, despite amazingly similar surface characteristics, American business letters were reader-oriented, French business letters were writer-oriented, and Japanese business letters were oriented to the space…

  7. Financing climate change adaptation.

    PubMed

    Bouwer, Laurens M; Aerts, Jeroen C J H

    2006-03-01

    This paper examines the topic of financing adaptation in future climate change policies. A major question is whether adaptation in developing countries should be financed under the 1992 United Nations Framework Convention on Climate Change (UNFCCC), or whether funding should come from other sources. We present an overview of financial resources and propose the employment of a two-track approach: one track that attempts to secure climate change adaptation funding under the UNFCCC; and a second track that improves mainstreaming of climate risk management in development efforts. Developed countries would need to demonstrate much greater commitment to the funding of adaptation measures if the UNFCCC were to cover a substantial part of the costs. The mainstreaming of climate change adaptation could follow a risk management path, particularly in relation to disaster risk reduction. 'Climate-proofing' of development projects that currently do not consider climate and weather risks could improve their sustainability.

  8. 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.

  9. 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.

  10. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

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

  11. Financing college education.

    PubMed

    1998-01-01

    You have more options than ever before for financing a college education. You can: Split income with your children Prepay your child's tuition Buy a rental house for your college student Hire your child Establish and educational IRA Deduct interest on some student loans Claim the new tax credits for education. With today's educational cost, you need more possibilities for maximizing your dollars. Keep this article handy. Use it to help you take full advantage of the old, new, and varied possibilities.

  12. 76 FR 63151 - Small Business Jobs Act: 504 Loan Program Debt Refinancing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-12

    ... Small Business Jobs Act: 504 Loan Program Debt Refinancing AGENCY: U.S. Small Business Administration... the Small Business Jobs Act of 2010, which authorizes projects approved for financing under Title V of... is not adopting this recommendation as the Small Business Jobs Act expressly provides that...

  13. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Reports by money services businesses... RULES FOR MONEY SERVICES BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.320 Reports by money services businesses of suspicious transactions. (a) General. (1) Every money...

  14. 31 CFR 1022.320 - Reports by money services businesses of suspicious transactions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Reports by money services businesses... RULES FOR MONEY SERVICES BUSINESSES Reports Required To Be Made By Money Services Businesses § 1022.320 Reports by money services businesses of suspicious transactions. (a) General. (1) Every money...

  15. 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...

  16. 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…

  17. 31 CFR Appendix A to Part 212 - Model Notice to Account Holder

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Model Notice to Account Holder A Appendix A to Part 212 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. A Appendix A to Part 212—Model Notice to Account Holder...

  18. 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....

  19. 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...

  20. 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...

  1. 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...

  2. 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,...

  3. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 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,...

  4. 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,...

  5. 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,...

  6. 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.

  7. 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…

  8. 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

  9. Physics in finance

    NASA Astrophysics Data System (ADS)

    James, Jessica

    2001-04-01

    These days it is not unusual to find people with a PhD in physics on the trading floor of a bank, but seven years ago such folk were very rare. This article is about what happens when a physicist works on the trading floor; not only the financial mathematics and research but also the people and the situations that he or she encounters. It is partly biographical, beginning with the description of the research at the Clarendon Laboratory that the author was involved in, and describing how she ended up working for a bank. Various aspects of the finance research that she now pursues are explained, starting with simple foreign exchange rate calculations, going on to discuss some subtle aspects of the Black-Scholes model used in the valuation of financial instruments, and concluding with study on the fair price of options which illustrates how important it is to apply the research methods learnt in physics to the world of finance.

  10. 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.

  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. 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.

  13. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  14. 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…

  15. 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)

  16. Business Center

    EPA Pesticide Factsheets

    Learn how to do business with EPA's Clean Air Markets, including registering to use the Emissions Collection and Monitoring Plan System (ECMPS), the CAMD Business System (CBS), and learn how to submit monitored emissions data.

  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. Personal Finance: An Interdisciplinary Profession

    ERIC Educational Resources Information Center

    Schuchardt, Jane; Bagwell, Dorothy C; Bailey, William C.; DeVaney, Sharon A.; Grable, John E.; Leech, Irene E.; Lown, Jean M.; Sharpe, Deanna L.; Xiao, Jing J.

    2007-01-01

    This commentary recommends that financial counseling and planning research, education, and practice be framed as an interdisciplinary profession called personal finance. Authors summarize the history of the profession and key theories providing the conceptual foundation. In order for the emerging profession of personal finance to achieve…

  19. The Possibilities of Strategic Finance

    ERIC Educational Resources Information Center

    Chaffee, Ellen

    2010-01-01

    Strategic finance is aligning financial decisions--regarding revenues, creating and maintaining institutional assets, and using those assets--with the institution's mission and strategic plan. The concept known as "strategic finance" increasingly is being seen as a useful perspective for helping boards and presidents develop a sustainable…

  20. Personal Finance. Common Curriculum Goals.

    ERIC Educational Resources Information Center

    Oregon State Dept. of Education, Salem.

    This document provides the common curriculum goals for the state of Oregon in personal finance, an area of study that relates basic economic concepts and practices to the financial concerns of consumers. These goals were designed to define what should be taught in all public school settings. The common curriculum goals in personal finance are…

  1. Can Better Accounting and Finance Methods Chart a Path ...

    EPA Pesticide Factsheets

    The Problem:Concerns about urbanization, climate change and the recognition that global fossil fuel resources are finite, provide important motivations for major environmental, economic and societal adjustments in the 21st century to achieve a more sustainable world. The developed countries of the world have made progress toward becoming more sustainable by increasing the efficiency of energy use, decreasing reliance on fossil fuel energy and increasing the use of renewable energy inflows for generating electricity. However, people living in the world’s underdeveloped countries still suffer from a lack of the basic amenities (e.g., clean water, clean air, adequate infrastructure, sufficient wealth, etc); things that those in the developed world take for granted. The truth is that no matter how successful the current strategies to make urban systems in the developed world more sustainable, the world as a whole will not become more sustainable without a successful effort to bring the state of development of the underdeveloped countries up to the standards experienced by those in the developed world. Thus, in the long run creating a more sustainable world system will be predicated on the judicious use of some of the world’s remaining fossil fuel resources to strategically develop the urban and rural systems of the world’s underdeveloped countries. The Opportunity: The world is emerging from the Great Recession (2008-2013), which was the greatest perturbation

  2. Defense Finance and Accounting Service Administration of Unit Costs

    DTIC Science & Technology

    2007-11-02

    additional copies of this audit report, contact the Secondary Reports Distribution Unit of the Analysis, Planning , and Technical Support Directorate at (703...604-8937 (DSN 664-8937) or FAX (703) 604-8932. Suggestions for Future Audits To suggest ideas for or to request future audits, contact the Planning ...and Coordination Branch of the Analysis, Planning , and Technical Support Directorate at (703) 604-8939 (DSN 664-8939) or FAX (703) 604-8932. Ideas and

  3. 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…

  4. 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…

  5. Finance for practicing radiologists.

    PubMed

    Berlin, Jonathan W; Lexa, Frank James

    2005-03-01

    This article reviews basic finance for radiologists. Using the example of a hypothetical outpatient computed tomography center, readers are introduced to the concept of net present value. This concept refers to the current real value of anticipated income in the future, realizing that revenue in the future has less value than it does today. Positive net present value projects add wealth to a practice and should be pursued. The article details how costs and revenues for a hypothetical outpatient computed tomography center are determined and elucidates the difference between fixed costs and variable costs. The article provides readers with the steps used to calculate the break-even volume for an outpatient computed tomography center given situation-specific assumptions regarding staff, equipment lease rates, rent, and third-party payer mix.

  6. Does literacy improve finance?

    PubMed

    Poon, Martha; Olen, Helaine

    2015-04-01

    When economists ask questions about basic financial principles, most ordinary people answer incorrectly. Economic experts call this condition "financial illiteracy," which suggests that poor financial outcomes are due to a personal deficit of reading-related skills. The analogy to reading is compelling because it suggests that we can teach our way out of population-wide financial failure. In this comment, we explain why the idea of literacy appeals to policy makers in the advanced industrial nations. But we also show that the narrow skill set laid out by economists does not satisfy the politically inclusive definition of literacy that literacy studies fought for. We identify several channels through which people engage with ideas about finance and demonstrate that not all forms of literacy will lead people to the educational content prescribed by academic economists. We argue that truly financial literate people can defy the demands of financial theory and financial institutions.

  7. 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…

  8. 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.

  9. Business Process Management

    NASA Astrophysics Data System (ADS)

    Mendling, Jan

    The recent progress of Business Process Management (BPM) is reflected by the figures of the related industry. Wintergreen Research estimates that the international market for BPM-related software and services accounted for more than USD 1 billion in 2005 with a tendency towards rapid growth in the subsequent couple of years [457]. The relevance of business process modeling to general management initiatives has been previously studied in the 1990s [28]. Today, Gartner finds that organizations that had the best results in implementing business process management spent more than 40 percent of the total project time on discovery and construction of their initial process model [265]. As a consequence, Gartner considers Business Process Modeling to be among the Top 10 Strategic Technologies for 2008.

  10. Essentials of finance for occupational physicians.

    PubMed

    Miller, K; Fallon, L F

    2001-01-01

    Comprehending the principles of finance is paramount to understanding the way an organization chooses to generate and use its financial resources. Financial principles may be employed in the same way a physician reviews fundamental systems to gauge a person s health. Just as basic anatomical and physiological components are used to assess the health of an individual, basic financial elements exist to ascertain the health of an organization. This chapter explains risk assessment, accounts receivable management, inventory, depreciation, capital formation, ratio analysis, and more.

  11. University Finances Research Revenues and Expenditures.

    DTIC Science & Technology

    1986-07-11

    an average of $4 million on capital expenditures in 1980, steadily Sb increasing to over $7 million in 1984. The growth in spending was due entirely...AD1-A1~l6!9 591 UNIVERSITY FINANCES RESEARCH REVENUES AND EXPENDITURES 1/1 (U) GENERAL ACCOUNTING OFFICE NASHINOTON DC RESOURCES CMUN I2TY AND...Revenues (0 and Expenditures A DTIC ELECTE JUL 16 6 D gAPPrOved for public - Lkstibutiork Ualilnited (;AO, RUEI)-86-16211R 5 3 -- ----- - . 15 0

  12. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

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

  13. 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…

  14. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  15. Harvard Will Seek $30-Million for Program on Business Ethics.

    ERIC Educational Resources Information Center

    Desruisseaux, Paul

    1987-01-01

    The Harvard University Business School will establish a new program on ethics, leadership, and competitiveness in business, to be financed with $30 million in private gifts. The major contributor is the chairman of the United States Securities and Exchange Commission, an alumnus and former ambassador. (MSE)

  16. 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.

  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. 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…

  19. Indiana's New and (Somewhat) Improved K-12 School Finance System. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Aud, Susan L.

    2005-01-01

    Education finance policy has become an urgent concern in many state legislatures. Demands for greater equity and accountability have forced states to review, and in many cases to revise, the method by which schools are funded. This study sheds light on Indiana's financing of public K-12 education by providing a clear explanation of the components…

  20. Fear and Loathing of Tuition Fees: An American Perspective on Higher Education Finance in the UK

    ERIC Educational Resources Information Center

    Johnstone, D. Bruce

    2005-01-01

    This is one American's account of the British "fear and loathing" of tuition fees. It comes from the perspective of one who has been examining international comparative higher education finance for some twenty years. In this article, the author discusses the recent policies and debates in the UK about higher education finance and…

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Management fees for services... Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Management Services and Fees § 107.900 Management fees for services provided to a Small...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management fees for services... Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Management Services and Fees § 107.900 Management fees for services provided to a Small...

  3. 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

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

  4. Changing Lives through Lifelong Learning Accounts

    ERIC Educational Resources Information Center

    Council for Adult and Experiential Learning (NJ1), 2007

    2007-01-01

    As conceived by the Council for Adult and Experiential Learning (CAEL), Lifelong Learning Accounts (LiLAs[SM]) are employer-matched, portable individual accounts used to finance employee education and training. They provide employees with an affordable means of upgrading their skills and knowledge, while helping to meet the needs of employers and…

  5. 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…

  6. Business French and the Liberal Arts.

    ERIC Educational Resources Information Center

    Newman, Michele O.

    The offering of a college course in French for industry and the professions revealed how well a business language course can serve the needs of language majors. The course served students in international marketing, management, finance, and a variety of liberal arts majors, including some language majors needing additional credits for graduation.…

  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)…

  8. 26 CFR 1.141-5 - Private loan financing test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account. (b) Measurement of test. In determining whether the private loan financing test is met, the amount actually loaned to a nongovernmental person is not discounted to reflect the present value of the... cost of an improvement). Taxes and assessments do not include fees for services. The tax or...

  9. Higher Education Finance Manual: Volume 2. Data Users' Guide.

    ERIC Educational Resources Information Center

    Collier, Douglas J.; Allen, Richard H.

    The second volume of the revised "Higher Education Finance Manual" (HEFM), this data users' guide is oriented to the nonaccountant and describes the kinds of information about postsecondary education that can be derived from institutional financial data. Contents include: a description of fund accounting for higher education, a…

  10. Considerations when analyzing investment in space transportation business ventures

    NASA Astrophysics Data System (ADS)

    S. Greenberg, Joel

    2000-07-01

    Private sector investment in space transportation, as in most business situations, requires the development of realistic and believable business plans that demonstrate that if an investment is made that there is a reasonable chance that the indicated financial performance will attract the necessary financing. The business plan must also indicate the assumptions upon which the plan rests, and as has become almost second nature to the space transportation industry, the necessary role of the government in risk reduction and/or capital formation [i.e., government actions that are necessary to make the business venture financially attractive]. This paper discusses and describes several factors that must be considered, by both government and industry, when developing a business plan for obtaining financing for space transportation business ventures.

  11. Where there's a will. How to finance Medicare receivables--legally.

    PubMed

    Reiss, J B; Di Cioccio, S J

    1991-10-01

    Although factoring transactions involving Medicare (and, in some states, Medicaid) receivables are prohibited by Medicare regulations, a healthcare organization can allow a lender to finance its Medicare receivables and still retain "ownership" of accounts until they are paid. An organization can convert Medicare receivables into cash if: A lender finances between 65 percent and 80 percent of certain "eligible" accounts receivable and takes a security interest in all (or some) of the organization's receivables; Payments on eligible accounts are sent to a designated lockbox account; An amount equal to the amount deposited in the lockbox account is regularly swept into another account (the collateral account); and Legal agreements are drawn up among the healthcare organization, the lender, and any other depository involved. An organization pursuing this financing method should understand the risks involved and prepare legal documents to offset these problems.

  12. An Industrial Analysis for Integrating Business Subjects.

    ERIC Educational Resources Information Center

    Kapusinski, Albert T.

    1986-01-01

    Describes the industrial analysis seminar at Caldwell College (New Jersey), which was designed to be a capstone course for undergraduate business majors, allowing them to bring business topics into focus by using all their collected business acumen: accounting, marketing, management, economics, law, etc. (CT)

  13. Supplementary Teaching Materials for Business Courses.

    ERIC Educational Resources Information Center

    Boulden, Alfred W., Ed.

    This teaching guide for business education contains supplementary instructional materials for the subjects of accounting, business English, business mathematics, career education, consumer education, data processing, and office procedures. The units differ in format and in types of learning activities presented. The learning activity package for…

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

    DTIC Science & Technology

    2002-06-01

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

  15. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 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, 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...

  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, 2012 CFR

    2012-07-01

    ... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 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 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... 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)...

  20. 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)...

  1. 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... Business Lending Fund to report information about the level and type of loans they are making to...

  2. 75 FR 75549 - Defense Federal Acquisition Regulation Supplement; Business Systems-Definition and Administration...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... of small- to medium-sized businesses from obtaining financing to bid on contracts. Response: This... the impact on small businesses is discussed under comment topic number 42. 6. Audits Comment: A number... declares perpetual open-season on all contractor business system internal controls, and that the...

  3. 31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 536.505 Section 536.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  4. 31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 536.505 Section 536.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  5. 31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 536.505 Section 536.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  6. 31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 536.505 Section 536.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  7. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH...

  8. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH...

  9. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH...

  10. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH...

  11. 31 CFR 363.10 - What is a TreasuryDirect ® account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What is a TreasuryDirect ® account? 363.10 Section 363.10 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING...

  12. 31 CFR 558.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 558.505 Section 558.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOUTH...

  13. 31 CFR 552.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 552.505 Section 552.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  14. 31 CFR 552.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 552.505 Section 552.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  15. 31 CFR 543.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 543.407 Section 543.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CôTE...

  16. 31 CFR 537.209 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Expenses of maintaining blocked property; liquidation of blocked account. 537.209 Section 537.209 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  17. 31 CFR 537.209 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Expenses of maintaining blocked property; liquidation of blocked account. 537.209 Section 537.209 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  18. 31 CFR 537.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 537.407 Section 537.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  19. 31 CFR 537.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 537.407 Section 537.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  20. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  1. 31 CFR 542.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 542.407 Section 542.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  2. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  3. 31 CFR 542.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 542.407 Section 542.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  4. 31 CFR 542.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 542.407 Section 542.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  5. 31 CFR 542.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 542.407 Section 542.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  6. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  7. 31 CFR 542.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 542.407 Section 542.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  8. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  9. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 548.505 Section 548.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  10. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 548.407 Section 548.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  11. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 548.407 Section 548.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  12. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 548.407 Section 548.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  13. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 548.505 Section 548.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  14. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 548.407 Section 548.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  15. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 548.407 Section 548.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  16. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 548.505 Section 548.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  17. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 548.505 Section 548.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  18. 31 CFR 537.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 537.407 Section 537.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  19. 31 CFR 537.209 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Expenses of maintaining blocked property; liquidation of blocked account. 537.209 Section 537.209 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  20. 31 CFR 541.205 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Expenses of maintaining blocked property; liquidation of blocked account. 541.205 Section 541.205 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  1. 31 CFR 545.207 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Expenses of maintaining blocked property; liquidation of blocked account. 545.207 Section 545.207 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  2. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 551.505 Section 551.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  3. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 551.505 Section 551.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  4. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 551.505 Section 551.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  5. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 551.505 Section 551.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  6. Innovative Financing for Green Infrastructure

    EPA Pesticide Factsheets

    provides an overview of financing strategies and highlights a community that leveraged Clean Water State Revolving Fund (CWSRF) resources for a flood mitigation project that provided multiple economic, environmental, and social benefits.

  7. Social Ferment and School Finance

    ERIC Educational Resources Information Center

    Hack, Walter G.

    1972-01-01

    Describes the nature of contemporary society in terms of gross or general changes observed during the past twenty years in order to consider possible breakthroughs of school finance as products of social ferment. (Author/AN)

  8. Major Issues in School Finance

    ERIC Educational Resources Information Center

    McLure, William P.

    1969-01-01

    Interprets the contemporary issues in school finance as functions of three phenomena: (1) Educational needs of individuals and society, (2) governance, and (3) ecological characteristics of the population. (DE)

  9. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  10. A resolution expressing the sense of the Senate that the Secretary of the Treasury should take actions to increase the transparency and accountability of the Small Business Lending Fund Program.

    THOMAS, 112th Congress

    Sen. Snowe, Olympia J. [R-ME

    2011-12-15

    12/15/2011 Referred to the Committee on Small Business and Entrepreneurship. (text of measure as introduced: CR S8688) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  11. What Writing Skills Should Accounting Students Be Taught?

    ERIC Educational Resources Information Center

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

    1998-01-01

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

  12. 7 CFR 1735.75 - Interim financing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Interim financing. 1735.75 Section 1735.75... Involving Loan Funds § 1735.75 Interim financing. (a) A borrower may submit a written request for RUS approval of interim financing if it is necessary to close an acquisition before the loan to finance...

  13. SABER-School Finance: Data Collection Instrument

    ERIC Educational Resources Information Center

    King, Elizabeth; Patrinos, Harry; Rogers, Halsey

    2015-01-01

    The aim of the SABER-school finance initiative is to collect, analyze and disseminate comparable data about education finance systems across countries. SABER-school finance assesses education finance systems along six policy goals: (i) ensuring basic conditions for learning; (ii) monitoring learning conditions and outcomes; (iii) overseeing…

  14. 12 CFR 226.4 - Finance charge.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Finance charge. 226.4 Section 226.4 Banks and... LENDING (REGULATION Z) General § 226.4 Finance charge. (a) Definition. The finance charge is the cost of...) Charges by third parties. The finance charge includes fees and amounts charged by someone other than...

  15. 12 CFR 226.4 - Finance charge.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Finance charge. 226.4 Section 226.4 Banks and...) TRUTH IN LENDING (REGULATION Z) General § 226.4 Finance charge. (a) Definition. The finance charge is... transaction. (1) Charges by third parties. The finance charge includes fees and amounts charged by...

  16. 12 CFR 226.4 - Finance charge.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Finance charge. 226.4 Section 226.4 Banks and...) TRUTH IN LENDING (REGULATION Z) General § 226.4 Finance charge. (a) Definition. The finance charge is... transaction. (1) Charges by third parties. The finance charge includes fees and amounts charged by...

  17. Medicine as a business.

    PubMed

    Matthews, Merrill

    2004-09-01

    There is a growing debate over whether medicine should function like a business, guided, as businesses are, by concerns such as profits and customer satisfaction. Of course, for-profit businesses already permeate medicine, and those businesses are not confused about their priorities: providing high quality goods and services people want, at affordable prices. These companies know that they must do well in order to continue doing good. Critics of the business model argue that the profit motive makes health care too expensive and that only by nationalizing the health care system can doctors provide high quality care at an affordable cost to society. However, a survey of journals and newspaper articles about the Canadian health care system, often cited as an anti-business model for U.S. reform, reveals that quality has suffered significantly under that system. Patients wait in long lines for health care, and sometimes cannot get help at all. This paper argues that incentives in the U.S. health care system are complicated, and that health care needs to work more like a business--not less. Doctors don't know whom they are serving--patients, insurers, employers or the government--because it is usually someone other than the patient who it paying the bill. The way to get the incentives structured properly is to allow patients to control more of their health care dollars--perhaps through a system of Medical Savings Accounts. Following the business model is the only way to ensure that medicine provides high quality services at affordable prices--just like every other sector of the economy.

  18. Business Writing.

    ERIC Educational Resources Information Center

    Burt, Lorna; Lewandowski, Carol

    This workbook, designed for workplace literacy courses, contains materials for a business writing course. The course presents the fundamentals of effective business letter writing, focusing on logical organization, word choice, style, tone, and clarity. The course uses students' own examples as well as practice exercises for reinforcement.…

  19. Business & Operations

    ERIC Educational Resources Information Center

    Agron, Joe

    2007-01-01

    This article presents an interview with John D. Musso, executive director of the Association of School Business Officials (ASBO) International. Musso talks about trends and issues that will most affect school business and operations in 2007 and beyond. Despite the challenges facing school operations, he believes that the key to being successful at…

  20. 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 transportation projects? 170.300 Section 170.300 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR... Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes....