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Sample records for accounting business law

  1. 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,…

  2. 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…

  3. 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…

  4. Business Law Syllabus. 1977 Revision.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Bureau of Occupational and Career Curriculum Development.

    This business law curriculum guide for use with eleventh or twelfth grade students provides a modular course of study designed to be covered in one school year using a four or five class periods per week schedule. The guide begins with a brief section covering the course objectives, administrative considerations such as abbreviated courses,…

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

    ERIC Educational Resources Information Center

    Golden, Cathleen J.; McDonald, Michael L.

    1998-01-01

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

  6. Discipline Based Instruction in Business Law

    ERIC Educational Resources Information Center

    Custin, Richard E.; Demas, John C.; Lampe, Marc; Custin, Colette L.

    2013-01-01

    Undergraduate business law courses typically utilize traditional textbooks organized by topic. Individual chapters, address the usual topics including contracts, torts, the court system and ethics. An innovative approach to facilitating a business law course involves segregating sections of the course into common business disciplines. Rather than…

  7. Study on Practicality of Tax Law Course in Accounting Major

    ERIC Educational Resources Information Center

    Wang, Lixia; Chang, Zhongxin

    2011-01-01

    Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

  8. Law School Intentions of Undergraduate Business Students

    ERIC Educational Resources Information Center

    Edmonds, Thomas; Flanagan, David J.; Palmer, Timothy B.

    2013-01-01

    The purpose of this paper is to examine factors that influence business students' intentions to enroll in law school. Scant research has focused on factors that influence business students' decisions to enroll in law school. This paper attempts to fill that gap. Hypotheses about student intentions are based on Ajzen & Fishbein's (1977) Theory…

  9. 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…

  10. 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…

  11. 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.

  12. "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.

  13. A Survey of Business Alumni: Evidence of the Continuing Need for Law Courses in Business Curricula

    ERIC Educational Resources Information Center

    Tanner, John; Keaty, Anne; Major, Christopher

    2004-01-01

    For decades, faculty in colleges of business who teach various legal courses to business students (hereinafter referred to as legal studies faculty) have been advocates of the need for such law courses in the curricula of their business students. The purpose of this article is to continue the effort to reaffirm business students' need for exposure…

  14. School accountability laws and the consumption of psychostimulants.

    PubMed

    Bokhari, Farasat A S; Schneider, Helen

    2011-03-01

    Over the past decade, several states introduced varying degrees of accountability systems for schools, which became federal law with the passage of the No Child Left Behind Act of 2001. The intent of these accountability laws was to improve academic performance and to make school quality more observable. Nonetheless, schools have reacted to these pressures in several different ways, some of which were not intended. We make use of the variation across states and over time in specific provisions of these accountability laws and find that accountability pressures effect medical diagnoses and subsequent treatment options of school aged children. Specifically, children in states with more stringent accountability laws are more likely to be diagnosed with Attention Deficit/Hyperactivity Disorder (ADHD) and consequently prescribed psychostimulant drugs for controlling the symptoms. However, conditional on diagnosis, accountability laws do not further change the probability of receiving medication therapy.

  15. 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…

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

    ERIC Educational Resources Information Center

    Workforce Economics, 1997

    1997-01-01

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

  17. 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,…

  18. 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)

  19. Business and Law Respondents: What Is Ethical Behavior?

    ERIC Educational Resources Information Center

    Stevens, George E.

    1993-01-01

    In a survey of 97 business managers, 141 business students, 46 attorneys, and 98 law students, all groups were consistent in rating their own and peers' ethical beliefs; they perceived peers to have lower ethical values and were aware of competitive market pressures. The idea that new workplace entrants represent a new wave of ethical values was…

  20. The Texas Advanced Directive Law: Unfinished Business.

    PubMed

    Kapottos, Michael; Youngner, Stuart

    2015-01-01

    The Texas Advance Directive Act allows physicians and hospitals to overrule patient or family requests for futile care. Purposefully not defining futility, the law leaves its determination in specific cases to an institutional process. While the law has received several criticisms, it does seem to work constructively in the cases that come to the review process. We introduce a new criticism: While the law has been justified by an appeal to professional values such as avoiding harm to patients, avoiding the provision of unseemly care, and good stewardship of medical resources, it is applied incompletely. It allows physicians and institutional committees to refuse "futile" treatments desired by patients and families while at the same time providing no way of regulating physicians who recommend or even push "futile" treatments in similar cases. In this sense, the TADA is incomplete on its own terms.

  1. The sequential analysis of transgressors' accounts of breaking environmental laws.

    PubMed

    Martín, Ana M; Salazar-Laplace, María Esther; Ruiz, Cristina

    2008-05-01

    Three-hundred and twenty written accounts of environmental transgressors were assessed by sequential analysis to reveal their argument streams. The accounts were obtained from the written statements that transgressors are allowed to give during the Spanish administrative process and which were included in files handled by four environmental law enforcement agencies. These agencies are distributed across national, regional, island and municipality jurisdictions. The setting for the study is a highly protected environment in which environmental laws have high salience. Results reveal that transgressors use simple argument streams, consistently more defensive than conciliatory, and questioning the perceived legitimacy of environmental law. It was seen also that the empirical functioning of the explanations related to pursuing emotional/prosocial objectives differs from what was expected from the traditional conceptual definition. Results are discussed in terms of how the assessment of the internal dynamic of the accounts would provide valuable information on transgressors' reasoning in relation to environmental laws.

  2. Integrating Academic Integrity Education with the Business Law Course: Why and How?

    ERIC Educational Resources Information Center

    McGill, Shelley

    2008-01-01

    This article advocates integrating academic integrity education into the business law course. Many have suggested teaching business ethics this way but have ignored the natural overlap in legal content with the traditional business law course. This article focuses on why and how business law instructors should integrate the two. Rather than…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. Teaching Student Rights and Responsibilities In the Business Law Course

    ERIC Educational Resources Information Center

    Clow, John E.

    1977-01-01

    Aspects to be considered in planning to teach student rights and responsibilities in the business law course are discussed. Topics that might be included (e.g., the right to public education, freedom of expression, student publications, dress codes, patriotism and religion, search and seizure) are suggested for adding relevance to the course. (TA)

  10. Measurement and the Professions: Lessons from Accounting, Law, and Medicine.

    ERIC Educational Resources Information Center

    Nowakowski, Jeri; And Others

    1983-01-01

    This detailed analysis of the role of measurement across the three professions of law, medicine, and accounting offers insights into entry-level and performance barriers in occupations that rely on certification, licensing, and regulation to influence performance, ethics, and training. (Author/PN)

  11. A New Paradigm for the Teaching of Business Law and Legal Environment Classes

    ERIC Educational Resources Information Center

    Lampe, Marc

    2006-01-01

    There is a need to develop curriculum and materials on law-related topics better designed for business students planning a career in business. Except incidentally, business school legal faculty are not teaching future lawyers or paralegals. The world of the business practitioner is very different from that of the lawyer. For most business people…

  12. The Attorney-Client Relationship as a Business Law-Legal Environment Topic

    ERIC Educational Resources Information Center

    Levin, Murray S.

    2004-01-01

    Business school law courses should promote understanding of legal processes affecting business, help students learn to recognize legal issues and manage legal risks, increase ethical sensitivity, and help students to develop critical thinking skills. To this end, business law and legal environment textbooks tend to focus on ethical and legal…

  13. Teaching Ethics in Business Law Courses. Teaching Resource Bulletin No. 2.

    ERIC Educational Resources Information Center

    Nesteruk, Jeffrey; Risser, David

    This essay presents an examination of how the discipline of business law has developed in recent years, and then develops a model of business ethics. Business ethics is defined as the study of the body of common values and perceptions that inform business decision making and infuse its external environment. A four-part framework is suggested for…

  14. 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…

  15. Michael Novak's "Business as a Calling" as a Vehicle for Addressing Ethical and Policy Concerns in a Business Law Course

    ERIC Educational Resources Information Center

    Murphy, Tonia Hap

    2008-01-01

    This article describes the author's experience of incorporating Michael Novak's "Business as a Calling: Work and the Examined Life" into a Business Law course. The author views it as a positive addition to the course, one that may be of interest to her colleagues at other institutions. Accordingly, after an overview of Novak's analysis in…

  16. Legal Environment v. Business Law Courses: A Distinction without a Difference?

    ERIC Educational Resources Information Center

    Miller, Carol J.; Crain, Susan J.

    2011-01-01

    The purpose of this article is to provide a content analysis and statistics on the law-related core course requirements in colleges of business to assist professors and administrators in making curriculum decisions. It examines the name of "undergraduate" law-based course requirements in the business core in 404 universities accredited by the…

  17. 26 CFR 44.4422-1 - Doing business in violation of Federal or State law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in nowise authorizes the carrying on of any business in violation of a law of the United States or... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Doing business in violation of Federal or State law. 44.4422-1 Section 44.4422-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  18. Law-Based Degree Programs in Business and Their Departments: What's in a Name? (A Comprehensive Study of Undergraduate Law-Based Degrees in AACSB-Accredited Universities)

    ERIC Educational Resources Information Center

    Miller, Carol J.; Crain, Susan J.

    2007-01-01

    This study examines undergraduate law-based degree programs in the 404 U.S. universities with undergraduate degrees in business that had Association to Advance Collegiate Schools of Business (AACSB) accreditation in 2005. University Web sites were used to identify and compare law-based undergraduate programs inside business to law-related programs…

  19. Teaching Business Law to Non-Law Students, Culturally and Linguistically Diverse ("CaLD") Students, and Large Classes

    ERIC Educational Resources Information Center

    Kariyawasam, Kanchana; Low, Hang Yen

    2014-01-01

    This paper is largely based on the experience of teaching law to students with non-legal background in business schools, with a focus on internationalisation and the large class lecture format. Business schools often consist of large classes which include a significant proportion of Culturally and Linguistically Diverse (CaLD) students. Teaching a…

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

    ERIC Educational Resources Information Center

    Walters, Donald L.

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

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

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  2. 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. Case Study of Apple, Inc. for Business Law Students: How Apple's Business Model Controls Digital Content through Legal and Technological Means

    ERIC Educational Resources Information Center

    Reder, Margo E. K.

    2009-01-01

    This article describes a six-week long exercise that incorporates a dynamic learning approach into an e-commerce or Internet technology business law elective course; the exercise pursues an entrepreneurial approach to the use of an appropriate business model by emphasizing the interaction between technology, business, and law. This active learning…

  4. 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.

  5. 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.…

  6. Big Business Going to Bat for NCLB: Competitiveness Is Cited as Reason to Retain Law

    ERIC Educational Resources Information Center

    Hoff, David J.

    2006-01-01

    Large companies and major business groups are known for hiring well-heeled lobbyists to push for their interests, especially in such areas as tax and spending laws. Their federal lobbying presence on education issues has been relatively modest. The author discusses the U.S. Chamber of Commerce and the Business Roundtable--two prominent…

  7. Teaching International Business Law: A Liberal Arts Perspective

    ERIC Educational Resources Information Center

    MacDonald, Diane B.; Ramaglia, Judith A.

    2004-01-01

    Integrating the liberal arts perspective in the study of international commerce allows students to examine the human side of doing business outside the U.S. and stimulates the imagination by exploring the contributions made to business practices by other cultures. This approach is one way to enrich the student learning experience and to make the…

  8. 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…

  9. Reneging: A Topic to Promote Engaging Discussions about Law and Ethics in a Business Law or Legal Environment Course

    ERIC Educational Resources Information Center

    Murphy, Tonia Hap

    2009-01-01

    This article is intended for business law and legal environment instructors who want to help students understand how they might react when presented with an ethical conflict, no matter how big or how small. The article discusses not only the compelling ethical issues that may arise in reneging cases, but also legal issues. The article provides…

  10. Sergei Magnitsky Rule of Law Accountability Act of 2012

    THOMAS, 112th Congress

    Rep. McGovern, James P. [D-MA-3

    2012-04-19

    06/07/2012 Ordered to be Reported (Amended) by Voice Vote. (All Actions) Notes: For further action, see H.R.6156, which became Public Law 112-208 on 12/14/2012. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  11. 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…

  12. Federal Workplace Laws: Are Business Work Experience Programs in Compliance?

    ERIC Educational Resources Information Center

    Rader, Martha H.; Kurth, Linda A.

    1999-01-01

    Reviews federal laws (Fair Labor Standard Act's child labor regulations, Occupational Safety and Health Act, Immigration Reform and Control Act) for their implications for cooperative education and school-to-work programs. (SK)

  13. Law Lessons for Linguists? Accountability and Acts of Professional Classification.

    ERIC Educational Resources Information Center

    Hutton, Christopher

    1996-01-01

    Discusses whether linguistics can meet the challenge of accounting to the general public for the practices and beliefs of lawyers and other professionals. The article emphasizes that members of the professions, such as lawyers, doctors, and psychiatrists, are judged by their interaction with processes having real world outcomes, e.g., trials and…

  14. The law of unintended (financial) consequences: the expansion of HIPAA business associate liability.

    PubMed

    Tomes, Jonathan P

    2013-01-01

    The recent Omnibus Rule published by the Department of Health and Human Services greatly expanded liability for breaches of health information privacy and security under the HIPAA statute and regulations. This expansion could have dire financial consequences for the health care industry. The Rule expanded the definition of business associates to include subcontractors of business associates and made covered entities and business associates liable for breaches of the entities who perform a service for them involving the use of individually identifiable health information under the federal common law of agency. Thus, if a covered entity or its "do wnstream" business associate breaches security or privacy, the covered entity or "upstream" business associate may face HIPAA's civil money penalties or a lawsuit. Financial managers need to be aware of these changes both to protect against the greater liability and to plan for the compliance costs inherent in effectively, if not legally, making business associates into covered entities.

  15. A Day at the Beach: A Multidisciplinary Business Law Case Study

    ERIC Educational Resources Information Center

    Rymsza, Leonard; Saunders, Kurt; Baum, Paul; Tontz, Richard

    2010-01-01

    This case study, written for use in a multidisciplinary course, exposes students to concepts in business law, economics, and statistics. The case is based upon a hypothetical scenario involving a young woman who, having spent a relaxing day at the beach, heads for home. On the drive home, a flip-flop she is wearing becomes lodged under the gas…

  16. Active Learning through Appellate Simulation: A Simple Recipe for a Business Law Course

    ERIC Educational Resources Information Center

    McDevitt, William J.

    2009-01-01

    Business law professors have long recognized the pedagogical value of using simulations in the classroom. In-class simulations can serve to develop the all-important critical thinking skills that educated people are expected to possess in today's complex legal environment. Moot court exercises, also known as appellate argumentation or appellate…

  17. African American and Latino Enrollment Trends among Medicine, Law, Business, and Public Affairs Graduate Programs

    ERIC Educational Resources Information Center

    de la Garza, Rodolfo; Moghadam, Sepehr Hejazi

    2008-01-01

    The purpose of this Tomas Rivera Policy Institute (TRPI) report is twofold: to provide an analysis of the enrollment trends for African American and Latino students among graduate professional programs in the fields of medicine, business, law, and public affairs, and to present other relevant data pertaining to African American and Latino students…

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

    PubMed

    Yeats, Rowena M; Yeats, Martyn F

    2007-11-01

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

  19. 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,…

  20. 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.

  1. 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,…

  2. 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)

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

    ERIC Educational Resources Information Center

    Formby, Ronnie J.

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

  4. 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.

  5. 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…

  6. Employment Law, Negotiation, and the Business Environment: A Cooperative Collective Bargaining Negotiation of the National Hockey League Lockout of 2004

    ERIC Educational Resources Information Center

    Ciocchetti, Corey A.

    2008-01-01

    Employment law is a "must-cover" subject in business environment courses. Comparing the plethora of topics requiring coverage with the limited time devoted to employment law during a typical academic term, other important employment subjects--such as negotiation and collective bargaining--commonly receive short shrift. This article offers a…

  7. Business, Government, and Law on the Internet. A Hands-On Second Edition. Workshop. Internet Workshop Series Number 3.

    ERIC Educational Resources Information Center

    Peete, Gary R.

    This "workshop-in-a-book" is a much-expanded second edition designed for the businessperson, legal researcher, information specialist, consumer, student, or scholar wanting to discover information in three overlapping areas: business, government, and law. The book is divided into two modules: (1) "The World Wide Web: Your Entree to…

  8. Using Technology-Enabled Active Learning Tools to Introduce Business Ethics Topics in Business Law Courses: A Few Practical Examples

    ERIC Educational Resources Information Center

    Reid, Linda A.; Weber, Curt M.

    2008-01-01

    In this article, the authors echo the assertion of the Association to Advance Collegiate Schools of Business (AACSB) Ethics Education Task Force that business schools must encourage students to develop a deep understanding of the myriad challenges surrounding corporate responsibility and corporate governance; provide them with tools for…

  9. 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)

  10. The Impact of School Accountability Laws on Measures of Trust between Indiana Public School Superintendents and Teacher Union Leaders within the Forum of Mandatory Discussion

    ERIC Educational Resources Information Center

    Downs, Philip G.

    2012-01-01

    This study examines the impact of the school accountability laws "No Child Left Behind" and Indiana's Public Law 221 on Superintendents' perception of their relationship with the Teachers' Union Leader in their mandatory discussion meetings. Both school accountability laws contain provisions for the Indiana's Department of Education to…

  11. 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

  12. Public Law 100-533, Women's Business Ownership Act of 1988, 25 October 1988.

    PubMed

    1988-01-01

    This Act sets forth US congressional findings and purposes with respect to small businesses owned and controlled by women. It directs the Small Business Administration (SBA) to provide financial assistance to private organizations to conduct demonstration projects giving financial, management, and marketing assistance to small businesses, including start-up businesses, owned and controlled by women. It also establishes the National Women's Business Council to review the status of women-owned businesses nationwide and to develop detailed multi-year plans in connection with both private and public sector actions to assist and promote such businesses, and directs the Bureau of Labor Statistics and the Bureau of the Census to keep statistics on women-owned businesses.

  13. Transparency and Accountability: What if the Federal Gainful Employment-Debt Measures Regulations Applied to Law Schools?

    ERIC Educational Resources Information Center

    Mattox, Kari Ann

    2013-01-01

    The purpose of this analysis is to compare current guidelines of the American Bar Association (ABA) for law schools to those of the U.S. Department of Education's Gainful Employment-Debt Measures regulations in order to assess their transparency and accountability. This analysis is relevant in a time of increasing tuition costs and record…

  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. 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…

  17. 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…

  18. 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…

  19. The Purpose of the Corporation in Business and Law School Curricula. Governance Studies at Brookings

    ERIC Educational Resources Information Center

    West, Darrell M.

    2011-01-01

    For most of American history, businesses were run to provide livelihoods and "reasonable" profit. In the last few decades, though, business and society in general have moved toward emphasizing profit maximization and individual self-interest. The shift from "reasonable profit" to profit maximization has significant implications…

  20. Nature's Business: Incorporating Global Studies, Environmental Law and Literacy, and Corporate Social Responsibility into the Business School Curriculum through Interdisciplinary "Business-Science" Study Tour Courses

    ERIC Educational Resources Information Center

    Denbo, Susan M.

    2008-01-01

    At many universities, much of the learning in the undergraduate curriculum is discipline based, with very little integration of material from different subject areas. Furthermore, not all undergraduate business students have the opportunity to take courses with a diversity component that exposes them to the cultural and other differences that…

  1. Higher Education Called to Account: Colleges and the Law after Virginia Tech

    ERIC Educational Resources Information Center

    Lake, Peter F.

    2007-01-01

    As a professor of law and higher education, Lake compares the April 2007 shootings to those at Kent State nearly 40 years earlier. The mishandling of the Kent State crisis brought heavy criticism of higher education, and a culture of rules, procedures, and policies arose to replace old patterns of using force and violence to manage conflicts. …

  2. Russia and Moldova Jackson-Vanik Repeal and Magnitsky Rule of Law Accountability Act of 2012

    THOMAS, 112th Congress

    Sen. Baucus, Max [D-MT

    2012-07-19

    09/20/2012 By Senator Baucus from Committee on Finance filed written report. Report No. 112-226. Additional views filed. (All Actions) Notes: For further action, see H.R.6156, which became Public Law 112-208 on 12/14/2012. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  3. Law.

    ERIC Educational Resources Information Center

    Walker, W. R.; Cox, W. E.

    1978-01-01

    Presents a literature review of the legal issues relative to water quality covering publications of 1977. Consideration is given to federal laws, Supreme Court cases, and the impact of federal environmental laws on local government. A list of 47 references is also presented. (HM)

  4. Effectiveness of PowerPoint-Based Lectures across Different Business Disciplines: An Investigation and Implications

    ERIC Educational Resources Information Center

    Burke, Lisa A.; James, Karen; Ahmadi, Mohammad

    2009-01-01

    The authors investigated business faculty members' degree of Power-Point (PPT) use across different functional areas in a business program and their use of specific PPT features. The authors also examined students' perceptions of PPT's effectiveness across different business courses (e.g., accounting, economics, management, business law,…

  5. Privacy laws: who owns information compiled as part of a business?

    PubMed

    Mair, Judith

    2008-01-01

    Patients have a right to expect that their personal information will remain confidential when they consult a practitioner. However, when they consult a doctor who is contracted to provide services as part of a business, the question can arise as to the right to ownership of the medical records created by that doctor, and/or the information recorded therein, after that doctor leaves the business. This was the issue in a recent case heard in NSW, IVF Australia Pty Ltd v Palantrou Pty Ltd [2005] NSWSC 810, in which IVFA sought an injunction to prevent specialists from accessing a database containing patient information when those specialists left the business to set up elsewhere. A further issue is what effect privacy legislation has on such disputes. This review provides an overview of the case and its outcome.

  6. Deviations from the Gutenberg–Richter law on account of a random distribution of block sizes

    SciTech Connect

    Sibiryakov, B. P.

    2015-10-27

    This paper studies properties of a continuum with structure. The characteristic size of the structure governs the fact that difference relations are nonautomatically transformed into differential ones. It is impossible to consider an infinitesimal volume of a body, to which the major conservation laws could be applied, because the minimum representative volume of the body must contain at least a few elementary microstructures. The corresponding equations of motion are equations of infinite order, solutions of which include, along with usual sound waves, unusual waves with abnormally low velocities without a lower limit. It is shown that in such media weak perturbations can increase or decrease outside the limits. The number of complex roots of the corresponding dispersion equation, which can be interpreted as the number of unstable solutions, depends on the specific surface of cracks and is an almost linear dependence on a logarithmic scale, as in the seismological Gutenberg–Richter law. If the distance between one pore (crack) to another one is a random value with some distribution, we must write another dispersion equation and examine different scenarios depending on the statistical characteristics of the random distribution. In this case, there are sufficient deviations from the Gutenberg–Richter law and this theoretical result corresponds to some field and laboratory observations.

  7. Deviations from the Gutenberg-Richter law on account of a random distribution of block sizes

    NASA Astrophysics Data System (ADS)

    Sibiryakov, B. P.

    2015-10-01

    This paper studies properties of a continuum with structure. The characteristic size of the structure governs the fact that difference relations are nonautomatically transformed into differential ones. It is impossible to consider an infinitesimal volume of a body, to which the major conservation laws could be applied, because the minimum representative volume of the body must contain at least a few elementary microstructures. The corresponding equations of motion are equations of infinite order, solutions of which include, along with usual sound waves, unusual waves with abnormally low velocities without a lower limit. It is shown that in such media weak perturbations can increase or decrease outside the limits. The number of complex roots of the corresponding dispersion equation, which can be interpreted as the number of unstable solutions, depends on the specific surface of cracks and is an almost linear dependence on a logarithmic scale, as in the seismological Gutenberg-Richter law. If the distance between one pore (crack) to another one is a random value with some distribution, we must write another dispersion equation and examine different scenarios depending on the statistical characteristics of the random distribution. In this case, there are sufficient deviations from the Gutenberg-Richter law and this theoretical result corresponds to some field and laboratory observations.

  8. 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…

  9. 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…

  10. 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.…

  11. An Entrepreneurial Strand in the Business Law Course: The Ice Cream Project

    ERIC Educational Resources Information Center

    Robson, Regina M.

    2009-01-01

    America is a nation of entrepreneurs. Whether engaged in a start-up operation, managing a family business, or as part of an entrepreneurial venture within a larger entity, American entrepreneurs have provided the vision and energy that have powered the U.S. economy for the last century. Educating entrepreneurs presents special challenges,…

  12. Business.

    ERIC Educational Resources Information Center

    Goldblatt, Steven M.

    This sixth chapter of "The Yearbook of School Law, 1986" identifies 354 state and federal court decisions handed down in 1985 affecting local district boards of education or the property of institutions of elementary, secondary, and higher education. Topics involve the relative power of school boards of education and state officials;…

  13. CSI Accounting: A New Trend in Educational Training

    ERIC Educational Resources Information Center

    Ekmekjian, Elizabeth C.; Drucker, Alan; Klein, Hubert; Basile, Anthony

    2008-01-01

    Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

  14. Mock Trials versus Management or Litigation-Driven Models of Business Law Instruction

    ERIC Educational Resources Information Center

    Gershuny, Pamela; McAllister, Charles; Rainey, Carolyn

    2012-01-01

    This study was designed to gain a greater understanding of the learning outcomes associated with the mock trial as an active teaching method. Participating in a product liability mock trial presents students with the complex interplay of administrative regulations and common law. As in real life, the harsh constraints of time pressures, less than…

  15. Optimal medical outcomes with limited liability: risk management principles for medical practices at the intersection of medicine, law, and business.

    PubMed

    Paterick, Timothy J; Paterick, Timothy E; Waterhouse, Blake E

    2007-01-01

    Physicians practice at the intersection of medicine, law, and business. Each discipline creates its own challenges for the practicing physician: to practice efficient, effective medicine; to limit potential liability; and to create a positive financial outcome. Those challenges increase with escalating costs and reduced reimbursements. In this paper, the common clinical presentation of chest pain has been used to create a paradigm to educate physicians to understand efficient and effective approaches to diagnosis and treatment, and how effective communication with patients and meticulous documentation of all medical encounters can limit the potential for liability. Ultimately, given today's reimbursement formulas, physicians must also understand the cost of testing, in relation to its benefits, in an attempt to yield a positive financial outcome.

  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. Health care law versus constitutional law.

    PubMed

    Hall, Mark A

    2013-04-01

    National Federation of Independent Business v. Sebelius, the Supreme Court's ruling on the Patient Protection and Affordable Care Act, is a landmark decision - both for constitutional law and for health care law and policy. Others will study its implications for constitutional limits on a range of federal powers beyond health care. This article considers to what extent the decision is also about health care law, properly conceived. Under one view, health care law is the subdiscipline that inquires how courts and government actors take account of the special features of medicine that make legal or policy issues especially problematic - rather than regarding health care delivery and finance more generically, like most any other economic or social enterprise. Viewed this way, the opinions from the Court's conservative justices are mainly about general constitutional law principles. In contrast, Justice Ruth Bader Ginsburg's dissenting opinion for the four more liberal justices is just as much about health care law as it is about constitutional law. Her opinion gives detailed attention to the unique features of health care finance and delivery in order to inform her analysis of constitutional precedents and principles. Thus, the Court's multiple opinions give a vivid depiction of the compelling contrasts between communal versus individualistic conceptions of caring for those in need, and between health care and health insurance as ordinary commodities versus ones that merit special economic, social, and legal status.

  18. Dynamic earthquake sequence simulations with fault constitutive law accounting for brittle-plastic transition and pressure solution-precipitation creep

    NASA Astrophysics Data System (ADS)

    Noda, Hiroyuki; Shimamoto, Toshihiko

    2015-04-01

    Fault mechanical behavior is presumably dictated by a pressure-sensitive friction law in the brittle regime where cataclastic deformation dominates, and by a pressure-insensitive flow law in the plastic regime where milonytes are generated. A fault constitutive law in the transitional regime is of great importance in considering earthquake cycles as evidenced by field observations of repeating brittle and ductile deformations [e.g., Sibson 1980]. Shimamoto and Noda [2014] proposed an empirical method of connecting the friction law and the flow law without introducing a new parameter, and demonstrated 2-D dynamic earthquake sequence simulations for a strike-slip fault [e.g., Lapusta et al., 2000] with the friction-to-flow law. A logarithmic rate- and state-dependent friction law (aging law) and a rate- and state-dependent flow law (power law) [Noda and Shimamoto, 2010] with a quartzite steady-state flow law (power exponent n = 4) [Hirth et al., 2001] were adopted for the friction law and the flow law, respectively. Our numerical models are realization of conceptual fault models [e.g., Scholz, 1988]. "Christmas tree" stress profiles appear as a result of evolution of the system, and fluctuate with time. During the interseismic periods, creep fronts penetrated into the locked depth, slow slip events were generated, and then nucleation of dynamic rupture took place either in the shallower or deeper creeping region. The dynamic ruptures spanned the locked depth, reaching the ground surface and extending downwards even deeper than the depth of maximum pre-stress where the deformation mode was in the transitional regime preseismically where S-C mylonitic texture was expected [Shimamoto, 1989]. The coseismic deformation was in the frictional regime because the pure flow law predicts tremendously high flow stress at high strain rate and "the weaker wins". Our simulations reproduced repeating overprint of brittle and ductile deformations. We attempt here to include pressure

  19. Bayesian deterministic decision making: a normative account of the operant matching law and heavy-tailed reward history dependency of choices.

    PubMed

    Saito, Hiroshi; Katahira, Kentaro; Okanoya, Kazuo; Okada, Masato

    2014-01-01

    The decision making behaviors of humans and animals adapt and then satisfy an "operant matching law" in certain type of tasks. This was first pointed out by Herrnstein in his foraging experiments on pigeons. The matching law has been one landmark for elucidating the underlying processes of decision making and its learning in the brain. An interesting question is whether decisions are made deterministically or probabilistically. Conventional learning models of the matching law are based on the latter idea; they assume that subjects learn choice probabilities of respective alternatives and decide stochastically with the probabilities. However, it is unknown whether the matching law can be accounted for by a deterministic strategy or not. To answer this question, we propose several deterministic Bayesian decision making models that have certain incorrect beliefs about an environment. We claim that a simple model produces behavior satisfying the matching law in static settings of a foraging task but not in dynamic settings. We found that the model that has a belief that the environment is volatile works well in the dynamic foraging task and exhibits undermatching, which is a slight deviation from the matching law observed in many experiments. This model also demonstrates the double-exponential reward history dependency of a choice and a heavier-tailed run-length distribution, as has recently been reported in experiments on monkeys.

  20. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  1. Development of an MBA Student Handbook for the School of Business and Entrepreneurship. Politics, Law, and Economics of Higher Education.

    ERIC Educational Resources Information Center

    Macri, Cynthia H.

    This practicum report describes the development of a handbook for Masters in Business Administration (MBA) students at the School of Business and Entrepreneurship at Nova Southeastern University, Florida. This project included a literature review, a review of handbooks from other universities, generation of a list of topics, development of an…

  2. Going for the Intrinsic Gold: A Collaborative Quizbowl Quest to Motivate Students and to Showcase Business Law Courses

    ERIC Educational Resources Information Center

    Benson, Sandra S.

    2009-01-01

    Corporate trainers and business leaders recognize the importance of competition and the importance of motivating employees to connect with the company's mission. Instructors in many business disciplines have included games, simulations, and contests in their courses. The QuizBowl Quest is designed to apply established motivation and active…

  3. Bayesian deterministic decision making: a normative account of the operant matching law and heavy-tailed reward history dependency of choices

    PubMed Central

    Saito, Hiroshi; Katahira, Kentaro; Okanoya, Kazuo; Okada, Masato

    2014-01-01

    The decision making behaviors of humans and animals adapt and then satisfy an “operant matching law” in certain type of tasks. This was first pointed out by Herrnstein in his foraging experiments on pigeons. The matching law has been one landmark for elucidating the underlying processes of decision making and its learning in the brain. An interesting question is whether decisions are made deterministically or probabilistically. Conventional learning models of the matching law are based on the latter idea; they assume that subjects learn choice probabilities of respective alternatives and decide stochastically with the probabilities. However, it is unknown whether the matching law can be accounted for by a deterministic strategy or not. To answer this question, we propose several deterministic Bayesian decision making models that have certain incorrect beliefs about an environment. We claim that a simple model produces behavior satisfying the matching law in static settings of a foraging task but not in dynamic settings. We found that the model that has a belief that the environment is volatile works well in the dynamic foraging task and exhibits undermatching, which is a slight deviation from the matching law observed in many experiments. This model also demonstrates the double-exponential reward history dependency of a choice and a heavier-tailed run-length distribution, as has recently been reported in experiments on monkeys. PMID:24624077

  4. 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)

  5. Optimal wavelengths obtained from laws analogous to the Wien's law for monospectral and bispectral methods, and general methodology for multispectral temperature measurements taking into account global transfer function including non-uniform emissivity of surfaces

    NASA Astrophysics Data System (ADS)

    Rodiet, Christophe; Remy, Benjamin; Degiovanni, Alain

    2016-05-01

    In this paper, it is shown how to select the optimal wavelengths minimizing the relative error and the standard deviation of the temperature. Furthermore, it is shown that the optimal wavelengths in mono-spectral and bi-spectral methods (for a Planck's law) can be determined by laws analogous to the displacement Wien's law. The simplicity of these laws can thus allow real-time selection of optimal wavelengths for a control/optimization of industrial processes, for example. A more general methodology to obtain the optimal wavelengths selection in a multi-spectral method (taking into account the spectral variations of the global transfer function including the emissivity variations) for temperature measurement of surfaces exhibiting non-uniform emissivity, is also presented. This latter can then find an interest in glass furnaces temperature measurement with spatiotemporal non-uniformities of emissivity, the control of biomass pyrolysis, the surface temperature measurement of buildings or heating devices, for example. The goal consists of minimizing the standard deviation of the estimated temperature (optimal design experiment). For the multi-spectral method, two cases will be treated: optimal global and optimal constrained wavelengths selection (to the spectral range of the detector, for example). The estimated temperature results obtained by different models and for different number of parameters and wavelengths are compared. These different points are treated from theoretical, numerical and experimental points of view.

  6. Administrative Law Judges

    EPA Pesticide Factsheets

    The Administrative Law Judges conduct hearings and render decisions in proceedings between the EPA and persons, businesses, government entities, and other organizations which are or are alleged to be regulated under environmental laws.

  7. 77 FR 56571 - Unincorporated Business Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ..., 621, 622, 623, and 630 RIN 3052-AC65 Unincorporated Business Entities AGENCY: Farm Credit... business entities (UBEs) organized under State law for certain business activities. For purposes of this... business entities, such as unincorporated business trusts, organized under State law. This rule does...

  8. State Law, Policy, and Access to Information: The Case of Mandated Openness in Higher Education

    ERIC Educational Resources Information Center

    McLendon, Michael K.; Hearn, James C.

    2010-01-01

    Background/Context: Every state in the nation has legal requirements, state "sunshine laws," to ensure accountability and fairness in institutions receiving state funds and operating under state authority. These laws have come to significantly influence the ways in which the business of higher education is conducted. Purpose/Objective/Research…

  9. 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:…

  10. 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…

  11. 78 FR 45051 - Unincorporated Business Entities; Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-26

    ... institutions' use of unincorporated business entities organized under State law for certain business activities... business entities (UBEs) organized under State law for certain business activities. A UBE includes limited... business trusts, organized under State law. The final rule does not apply to UBEs that one or more...

  12. The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds

    ERIC Educational Resources Information Center

    Gruber, Robert; Molloy, James

    2005-01-01

    This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employer's negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments,…

  13. 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…

  14. 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…

  15. 13 CFR 120.176 - Compliance with other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Compliance with other laws. 120.176 Section 120.176 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Policies Applying to All Business Loans Requirements Imposed Under Other Laws and Orders §...

  16. 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

  17. 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,…

  18. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  19. The Corporate Law Curriculum

    ERIC Educational Resources Information Center

    Mofsky, James S.

    1976-01-01

    On the premise that corporate counsel must be an able diagnostician before he can focus on highly specialized and interrelated issues of business law, the author suggests an approach to corporate law curriculum in which the basic course balances the quality and quantity of material designed to create the needed sensitivity. (JT)

  20. 12 CFR 1402.15 - Business information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Information Officer shall, to the extent permitted by law, provide a business submitter with prompt written... Insurance Corporation shall, to the extent permitted by law, afford a business submitter a reasonable period... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Business information. 1402.15 Section...

  1. Legal Studies in Business: Toward Realizing Its Potential in the New Millennium.

    ERIC Educational Resources Information Center

    Morgan, James F.

    2003-01-01

    Discusses the growing importance of law to business and real and perceived rationales for business law's lack of status in business education. Proposes steps to achieve the discipline's full potential. (Contains 21 references.) (SK)

  2. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  3. 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.

  4. A bill to require a study and report by the Office of Advocacy of the Small Business Administration regarding the effects of proposed changes in patent law.

    THOMAS, 111th Congress

    Sen. Landrieu, Mary L. [D-LA

    2010-03-09

    03/09/2010 Read twice and referred to the Committee on Small Business and Entrepreneurship. (text of measure as introduced: CR S1313) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  5. 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…

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  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. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through...

  13. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through...

  14. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through...

  15. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through...

  16. 13 CFR 120.991 - Effect of other laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Effect of other laws. 120.991 Section 120.991 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Enforceability of 501, 502 and 503 Loans and Other Laws § 120.991 Effect...

  17. 13 CFR 120.554 - Conflict of laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Conflict of laws. 120.554 Section 120.554 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing... Conflict of laws. In the event of a conflict between the homestead provisions at §§ 120.550 through...

  18. 13 CFR 120.991 - Effect of other laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Effect of other laws. 120.991 Section 120.991 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company Loan Program (504) Enforceability of 501, 502 and 503 Loans and Other Laws § 120.991 Effect...

  19. 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…

  20. 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)

  1. Street drugs: everyone's business.

    PubMed

    Su'a, F

    1989-11-01

    In the profession of law enforcement, we see drug abuse as our most serious crime problem. We also realize that simply making arrests, by itself, won't solve the problem. The drug business might be the filthiest business on earth, but it's not a business that forces customers to buy dope. Dope dealers may be ruthless and may even kill, but no one forces anyone to buy drugs at gunpoint. The truth is that drug dealers would go nowhere, were it not for the customers.

  2. Behavioral Objectives for Selected Units in Business Education.

    ERIC Educational Resources Information Center

    Hill, Richard K., Ed.; Schmidt, B. June, Ed.

    This is a catalog of behavioral objectives organized by units. Each unit contains an outline of the content, a goal statement, and general and specific objectives. The catalog contains a total of 48 units on: business behavior and psychology; business law; business math; business principles and organization; business terminology; communication and…

  3. 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)

  4. 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…

  5. 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)

  6. 78 FR 77352 - Small Business Policy

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-23

    ... required by Federal law, NASA's general policy for small business programs is described in 48 CFR part 1819... SPACE ADMINISTRATION 14 CFR Part 1204 RIN 2700-AD97 Small Business Policy AGENCY: National Aeronautics... establishes NASA's small business policy and outlines the delegation of authority to implement this policy,...

  7. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a...

  8. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a...

  9. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a...

  10. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a...

  11. 25 CFR 700.45 - Business.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Business. 700.45 Section 700.45 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.45 Business. The term business means any lawful activity, except a...

  12. Kiondo Bag Boutique: A Serial Case for Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Siriwardane, Harshini P.

    2014-01-01

    Kiondo Bag Boutique is a hypothetical serial case involving a start-up retail business. The case evolves from an ambitious business idea to a successful business. Through the evolving business, the importance of accounting information is highlighted. Different iterations are used to illustrate the role of accounting in serving and managing…

  13. Coarse grid shallow water simulations of rainfall-runoff in small catchments with modified friction law to account for unresolved microtopography

    NASA Astrophysics Data System (ADS)

    Özgen, Ilhan; Serrano-Taslim, Miguel; Zhao, Jiaheng; Liang, Dongfang; Hinkelmann, Reinhard

    2016-04-01

    In recent years, the fully dynamic shallow water equations have been successfully used to simulate rainfall-runoff in natural catchments. Hereby, the hydrodynamics of the surface runoff is greatly influenced by local topographical features. Thus, it is desirable to use high-resolution models which resolve the topography of the study area sufficiently. However, high-resolution simulations across catchment scales are often unfeasible due to finite computer resources. In this contribution, the shallow water equations are solved on a coarse resolution, leaving significant topographical features unresolved. The coarsened grid size leads to a smaller cell number and therefore reduces computational cost. The influence of the topography is accounted for with an artificial friction source term which is dependent on the inundation ratio, i.e. the ratio of water depth to roughness height, the slope and two additional parameters, namely a dimensionless friction coefficient and a geometric conveyance parameter. Subgrid scale information is used to determine these parameters. The friction approach is applied in two different ways: (1) a global average roughness height for the entire catchment is calculated and used as input, (2) the roughness height is calculated individually in each cell which introduces additional heterogeneity to the model. In two test cases, the individual roughness height-based approach is compared to results of the global roughness height-based approach and to igh-resolution model results. The comparison shows slight improvement in the results if the roughness height is assigned individually, however overall the improvement is negligible. Both models enable to run the simulations about three orders of magnitude faster than the high-resolution model.

  14. International resources law

    SciTech Connect

    Not Available

    1991-01-01

    This book covers: Historical origins of civil code legal systems; Modern civil law practice for mineral lawyers; Treaties and agreements for protection of international investments; Europe 1992-toward a single energy market; Dispute resolution in international agreements; Assessment of political risk; Reducing political risk; Protecting mineral investments from upheaval in developing countries; Typical world petroleum arrangements; government take in the Pacific Rim - Papua New Guinea; Mineral base of the USSR and prospects of investment; International taxation for the mining practitioner; Tax considerations - branch versus subsidiary; Doing business in the host country - nontax considerations; Impact of host-country laws on operations and profits; Mineral development and native rights - New Zealand; Designing the investment vehicle: mining; International oil and gas joint ventures; Selected U.S. laws with extraterritorial effect; U.S. tax and securities laws applied to foreign joint venturers; and Extraterritorial effect of U.S. laws.

  15. 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)

  16. The Golden Arches Meet the Hallowed Halls: Franchise Law and the Law School Curriculum.

    ERIC Educational Resources Information Center

    Wright, Danaya

    1995-01-01

    A law school course in franchise law focuses on how various legal issues and categories interact within the context of the narrowly defined business relationship of a franchise. Four major topics included federal and state disclosure regulations, trademarks and service marks, common law contract issues, and antitrust law. Class exercises included…

  17. 13 CFR 134.404 - Decision by Administrative Law Judge.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Decision by Administrative Law Judge. 134.404 Section 134.404 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION RULES OF... 8(a) Program § 134.404 Decision by Administrative Law Judge. Appeal proceedings brought under...

  18. 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…

  19. 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…

  20. 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…

  1. 45 CFR 164.412 - Law enforcement delay.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... § 164.412 Law enforcement delay. If a law enforcement official states to a covered entity or business... 45 Public Welfare 1 2010-10-01 2010-10-01 false Law enforcement delay. 164.412 Section 164.412... investigation or cause damage to national security, a covered entity or business associate shall: (a) If...

  2. 19 CFR 210.5 - Confidential business information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Confidential business information. 210.5 Section... business information. (a) Definition and submission. Confidential business information shall be defined and... law judge, or another section of this part states otherwise, confidential business information...

  3. 19 CFR 210.5 - Confidential business information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Confidential business information. 210.5 Section... business information. (a) Definition and submission. Confidential business information shall be defined and... law judge, or another section of this part states otherwise, confidential business information...

  4. 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)

  5. 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.

  6. 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…

  7. 7 CFR 1900.102 - Applicable law.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Applicable law. 1900.102 Section 1900.102 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... GENERAL Applicability of Federal Law § 1900.102 Applicable law. Loans made by FmHA or its successor...

  8. 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…

  9. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  10. 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…

  11. It's Not Easy Being Green: Bringing Real Life to the Undergraduate Legal Environment of Business Classroom

    ERIC Educational Resources Information Center

    Marcum, Tanya M.; Perry, Sandra J.

    2010-01-01

    In the Legal Environment of Business course in a traditional undergraduate business curriculum, students are expected to acquire knowledge about many areas of the law and the application of law to business, society, and the international marketplace. Current concepts in undergraduate business education, such as ethics and sustainability, must also…

  12. 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.

  13. 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)

  14. 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…

  15. 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…

  16. 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.

  17. International law and law enforcement firearms.

    PubMed

    Jussila, Jorma; Normia, Pertti

    2004-01-01

    Several international agreements set constraints on the legitimate use of firearms as representing lethal force. Their meaning in terms of weapons technology must take into account their operational frame of reference, and legitimate warfare can be regarded as a law enforcement operation with similar principles on the use of force. Changes in weapons technology, such as new types of ammunition, transforming firearms into weapons with less-lethal and even humanitarian options, require new interpretations of the legislation. A division into lethal and non-lethal weapons is an oversimplification and the separation of international humanitarian law into military and law enforcement provisions can be questioned from the technical aspect. The type of technology acceptable for law enforcement use of firearms should be defined. An assessment for weapon injury should not be based on lethality, but rather on the potential for tissue damage and its reversibility.

  18. Upstream health law.

    PubMed

    Sage, William M; McIlhattan, Kelley

    2014-01-01

    For the first time, entrepreneurs are aggressively developing new technologies and business models designed to improve individual and population health, not just to deliver specialized medical care. Consumers of these goods and services are not yet "patients"; they are simply people. As this sector of the health care industry expands, it is likely to require new forms of legal governance, which we term "upstream health law."

  19. 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…

  20. 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.…

  1. 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:

  2. 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)

  3. 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)

  4. 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.

  5. 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…

  6. Computerized accounting for the dental office. Using horizontal applications general ledger software.

    PubMed

    Garsson, B

    1988-01-01

    Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

  7. 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.

  8. 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.…

  9. 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…

  10. Business Plan Competitions: An Overview. CELCEE Digest.

    ERIC Educational Resources Information Center

    Seymour, Nicole

    This document describes business plan competitions sponsored by universities. The idea began in the early 1980s at the University of Texas when Masters in Business Administration (MBA) students created a friendly competitive activity along the lines of the law schools Moot Court competition. Later the competition became national, and then…

  11. 78 FR 31822 - Unincorporated Business Entities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-28

    ... (System) institutions' use of unincorporated business entities (UBEs) organized under State law for certain business activities. A UBE includes limited partnerships (LPs), limited liability partnerships... 12 CFR Parts 604, 611, 612, 619, 620, 621, 622, 623, and 630 RIN 3052-AC65 Unincorporated...

  12. Limit laws for Zipf's law

    NASA Astrophysics Data System (ADS)

    Eliazar, Iddo

    2011-01-01

    In this communication we establish stochastic limit laws leading from Zipf's law to Pareto's and Heaps' laws. We consider finite ensembles governed by Zipf's law and study their asymptotic statistics as the ensemble size tends to infinity. A Lorenz-curve analysis establishes three types of limit laws for the ensembles' statistical structure: 'communist', 'monarchic', and Paretian. Further considering a dynamic setting in which the ensembles grow stochastically in time, a functional central limit theorem analysis establishes a Gaussian approximation for the ensembles' stochastic growth. The Gaussian approximation provides a generalized and corrected formulation of Heaps' law.

  13. Educating the Next Generation of Business Students

    ERIC Educational Resources Information Center

    Wailoo, B.; John, S.

    2013-01-01

    Business students take courses in Financial Accounting where they learn the basic financial statements and how to present and analyze them. Accounting majors immediately experience a frustrating situation as they continue their studies with the Intermediate Accounting I course. Practicing accountants realize when they attend continuing education…

  14. Anti-kickback laws and safe harbor protections: brief review for surgeons.

    PubMed

    Satiani, Bhagwan

    2003-11-01

    The objective of this review is to provide surgeons basic knowledge regarding the Anti-kickback Statute (AKBS) and safe harbors available for legitimate business activities. The rising costs associated with fraudulent activities have led Congress to demand accountability, fiscal responsibility, and reduction of error rates. To deter and prosecute fraud and abuse, the government currently has available an array of civil and criminal remedies, supported by a number of statutes, investigated by multiple agencies and enforced by the Department of Justice. One such statute is the AKBS. This law makes it a crime to exchange any remuneration for patient referrals. Congress has also issued 23 "safe harbors", which are activities that are protected from prosecution and allow physicians to participate, invest, recruit, joint venture, and refer patients under certain conditions. It is necessary for surgeons to have some knowledge of the AKBS, as well as the various safe harbors provided by the legislature, for lawful business relationships.

  15. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

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

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

  17. 25 CFR 11.709 - Final account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Final account. 11.709 Section 11.709 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully...

  18. 25 CFR 11.709 - Final account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Final account. 11.709 Section 11.709 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully...

  19. 25 CFR 11.709 - Final account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Final account. 11.709 Section 11.709 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully...

  20. 25 CFR 11.709 - Final account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Final account. 11.709 Section 11.709 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully...

  1. 25 CFR 11.709 - Final account.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Final account. 11.709 Section 11.709 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAW AND ORDER COURTS OF INDIAN OFFENSES AND LAW AND ORDER CODE Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully...

  2. Darwin's laws.

    PubMed

    Haufe, Chris

    2012-03-01

    There is widespread agreement among contemporary philosophers of biology and philosophically-minded biologists that Darwin's insights about the intrusion of chance processes into biological regularities undermines the possibility of there being biological laws. Darwin made references to "designed laws." He also freely described some laws as having exceptions. This paper provides a philosophical analysis of the notion of scientific laws that was dominant in Darwin's time, and in all probability the one which he inherited. The analysis of laws is then used to show how it could have been natural for Darwin to believe in designed laws that had exceptions, and to highlight the continuity between the metaphysics of pre-Darwinian, Darwinian, and contemporary biological science. One important result is the removal of one motivation for the anti-laws sentiment in philosophy and biology.

  3. Reality-Based Learning: How to get Business Students down to Business

    ERIC Educational Resources Information Center

    Knutsson, Hans; Thomasson, Anna; Nilsson, Carl-Henric

    2010-01-01

    Reality-Based Learning, RBL, is a teacher-driven initiative introducing the core business administration subjects to first-year business students by means of making business plans. This paper empirically accounts for the development of RBL over three years. RBL is scrutinized for pros and cons by a proposed education development framework. When…

  4. 75 FR 24369 - Law Day, U.S.A., 2010

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-05

    ... fundamental principles enshrined in our founding documents. Today, we can travel, communicate, and conduct business around the world faster than ever before. The theme of this year's Law Day, ``Law in the 21st..., intellectual property, business transactions, dispute resolution, human migration, and environmental...

  5. Building Businesses.

    ERIC Educational Resources Information Center

    Sturgeon, Julie

    2000-01-01

    Discusses how Washington University (St. Louis, MO) converted odd space into a program allowing students to be shopkeepers for necessary services and the school assuming the role of landlord. Tips for overseeing student businesses are highlighted. (GR)

  6. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  7. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  8. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  9. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  10. Accounting Systems 40S. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

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

  11. An overview of accounting and budgeting.

    PubMed

    Cawein, C

    2001-01-01

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

  12. Using Real-World Scenarios in Accounting Classes.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2000-01-01

    High school accounting courses focus on terms and procedures without providing scenarios or examples where accounting skills are applied in business. Business educators should integrate real-world situations into classroom activities so students can better realize how accounting procedures are used and their importance. (JOW)

  13. 22 CFR 130.15 - Confidential business information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., confidential business information means commercial or financial information which by law is entitled to... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Confidential business information. 130.15... CONTRIBUTIONS, FEES AND COMMISSIONS § 130.15 Confidential business information. (a) Any person who is...

  14. 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....

  15. A Business Educator's Guide to Transitioning to a Digital Curriculum

    ERIC Educational Resources Information Center

    Roberts, Scott D.; Rains, Russell E.; Perry, Gregory E.

    2012-01-01

    The authors, representing three key digital media business disciplines, present a case for how business curriculum could be updated to include a strong digital element without recreating the entire business school enterprise or spending millions on new faculty and technology. The three key disciplines are technology, law, and marketing.

  16. Guide to Competency-Based Education for Business and Office Occupations. A Catalog of Bookkeeping/Accounting, Clerical/Secretarial, and Data Processing Skills Which Your Students Need to Get a Job and to Keep It.

    ERIC Educational Resources Information Center

    New Mexico State Dept. of Education; Santa Fe. Div. of Vocational Education.

    This curriculum guide was developed to help administrators develop a competency-based postsecondary curriculum to prepare students for employment in business and office occupations. The content is in five sections. The first one introduces the concepts and techniques of competency-based education and includes some sample forms, such as student…

  17. It's the Law: Student's Rights and Responsibilities!

    ERIC Educational Resources Information Center

    Oklahoma Bar Association, Oklahoma City.

    Secondary-level learning activities dealing with youth and the law are included in this resource guide. Although the guide was written specifically for use in Oklahoma schools, it can, with modifications, serve as a model for other states. There are seven sections dealing with youth and: employment law, business rights and responsibilities,…

  18. In Digital Age, Sunshine Laws Turn Hazy

    ERIC Educational Resources Information Center

    Fleming, Nora

    2013-01-01

    School board members are struggling to interpret laws that govern where and how they do business now that as many conversations take place digitally as they do face to face. As online and digital interactions increase, so too does public concern that officials have more opportunities to violate state open-meetings and open-records laws meant to…

  19. Law School Confidential: The Complete Law School Survival Guide--by Students, for Students.

    ERIC Educational Resources Information Center

    Miller, Robert H.

    This book aims to give students a thorough overview of the contemporary law school experience. It provides a comprehensive chronological account of what to expect, drawn from the experiences of recent law school graduates, designated the "'Law School Confidential' mentors." The chapters are: (1) "Thinking about Law School? Think…

  20. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  1. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  2. 42 CFR 433.318 - Overpayments involving providers who are bankrupt or out of business.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... that the provider is out of business and that the overpayment cannot be collected under State law and... business when ownershp is transferred within the State unless State law and procedures deem a provider that... or out of business. 433.318 Section 433.318 Public Health CENTERS FOR MEDICARE & MEDICAID...

  3. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  4. Enliven Your Classroom with Accounting Rotation Plan.

    ERIC Educational Resources Information Center

    Barrett, Evelyn C.

    1981-01-01

    Recommends a rotation process for teaching accounting. Discusses student goals, selected proper materials (cassette tapes, computer simulation center, journals, and business forms), work stations, how to track student progress, and individual work paces. (CT)

  5. What's a business for?

    PubMed

    Handy, Charles

    2002-12-01

    In the wake of the recent corporate scandals, it's time to reconsider the assumptions underlying American-style stock-market capitalism. That heady doctrine--in which the market is king, success is measured in terms of shareholder value, and profits are an end in themselves--enraptured America for a generation, spread to Britain during the 1980s, and recently began to gain acceptance in Continental Europe. But now, many wonder if the American model is corrupt. The American scandals are not just a matter of dubious personal ethics or of rogue companies fudging the odd billion. And the cure for the problems will not come solely from tougher regulations. We must also ask more fundamental questions: Whom and what is a business for? And are traditional ownership and governance structures suited to the knowledge economy? According to corporate law, a company's financiers are its owners, and employees are treated as property and recorded as costs. But while that may have been true in the early days of industry, it does not reflect today's reality. Now a company's assets are increasingly found in the employees who contribute their time and talents rather than in the stockholders who temporarily contribute their money. The language and measures of business must be reversed. In a knowledge economy, a good business is a community with a purpose, not a piece of property. If, like many European companies, a business considers itself a wealth-creating community consisting of members who have certain rights, those members will be more likely to treat one another as valued partners and take responsibility for telling the truth. Such a community can also help repair the image of business by insisting that its purpose is not just to make a profit but to make a profit in order to do something better.

  6. 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...

  7. 13 CFR 101.106 - Does Federal law apply to SBA programs and activities?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Does Federal law apply to SBA programs and activities? 101.106 Section 101.106 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION ADMINISTRATION Overview § 101.106 Does Federal law apply to SBA programs and activities? (a)...

  8. Contracts in the Classroom--Providing Undergraduate Business Students with Important "Real Life" Skills

    ERIC Educational Resources Information Center

    Denbo, Susan M.

    2005-01-01

    Many business law educators have recognized the importance of teaching students not only the rules of contract law, but the process of implementing these rules in the "real world" of business. This article discusses a contract negotiation exercise that enables students to apply the black letter law of contracts while at the same time honing their…

  9. Space Law

    NASA Astrophysics Data System (ADS)

    Hermida, Julian

    2006-01-01

    This chapter examines the salient characteristics of Space Law. It analyzes the origins and evolution of Space Law, its main international principles, and some current topics of interest to the scientific community: the delimitation of airspace and outer space, intellectual property, and criminal responsibility.

  10. Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement.

    ERIC Educational Resources Information Center

    Renner, Celia; Tanner, Margaret

    2001-01-01

    Responses from 19% of 2,000 accountants in states with 150-hour education requirement indicated their preference for the following options: bachelor's degree in accounting/master's in taxation, bachelor's in accounting/management information systems, bachelor's in accounting, master of business administration, accounting bachelor's and master's,…

  11. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  12. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  13. TSBPA's Business Communications Requirement: Has It Made a Difference?

    ERIC Educational Resources Information Center

    Elrod, Henry; Tiggeman, Theresa; Craven, Annette E.

    2014-01-01

    In 2011, the Texas State Board of Public Accountancy (TSBPA) added a business communications requirement to the qualifications for candidates to sit for the CPA examination by a requirement for two credit hours in business or accounting communications, either through a discrete course, or through integration into certain accounting courses. This…

  14. Business Graphics

    NASA Technical Reports Server (NTRS)

    1987-01-01

    Genigraphics Corporation's Masterpiece 8770 FilmRecorder is an advanced high resolution system designed to improve and expand a company's in-house graphics production. GRAFTIME/software package was designed to allow office personnel with minimal training to produce professional level graphics for business communications and presentations. Products are no longer being manufactured.

  15. Unfinished Business

    ERIC Educational Resources Information Center

    Tuckett, Alan

    2011-01-01

    Adult learning is not a tidy business: adults fit learning into the spaces left by the other demands on complex lives, and into the spaces left in administrative structures overwhelmingly designed for other people. No simple metric can capture adults' diverse purposes and achievements, and no single programme can capture the full range of things…

  16. Business Computers.

    ERIC Educational Resources Information Center

    Canipe, Stephen L.

    A brief definition of some fundamentals of microcomputers and of the ways they may be used in small businesses can help potential buyers make informed purchases. Hardware (the mechanical devices from which computers are made) described here are the video display, keyboard, central processing unit, "random access" and "read only" memories, cassette…

  17. Strictly Business

    ERIC Educational Resources Information Center

    Stuart, Reginald

    2011-01-01

    When Jackson State University opened for classes this year, it marked its fifth anniversary in the online education business by adding a full four-year, undergraduate degree program in early childhood education to its offerings. Jackson State is among a growing number of historically Black colleges tying part of their future survival and growth…

  18. 26 CFR 1.594-1 - Mutual savings banks conducting life insurance business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... savings banks conducting life insurance business. (a) Scope of application. Section 594 applies to the... insurance business, if: (1) The conduct of the life insurance business is authorized under State law, (2) The life insurance business is carried on in a separate department of the bank, (3) The books...

  19. 26 CFR 1.594-1 - Mutual savings banks conducting life insurance business.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... savings banks conducting life insurance business. (a) Scope of application. Section 594 applies to the... insurance business, if: (1) The conduct of the life insurance business is authorized under State law, (2) The life insurance business is carried on in a separate department of the bank, (3) The books...

  20. 16 CFR 1020.5 - What is the Small Business Enforcement Policy?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (5) The small business failed to make a good faith effort to comply with the law. (6) The small... 16 Commercial Practices 2 2010-01-01 2010-01-01 false What is the Small Business Enforcement... BUSINESS § 1020.5 What is the Small Business Enforcement Policy? (a) When appropriate, the Commission...

  1. 13 CFR 123.200 - Am I eligible to apply for a physical disaster business loan?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., corporation, limited liability company, or other legal entity recognized under State law. Your business' size... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Am I eligible to apply for a physical disaster business loan? 123.200 Section 123.200 Business Credit and Assistance SMALL...

  2. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false State or other law. 478.58....58 State or other law. A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of...

  3. 27 CFR 478.58 - State or other law.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false State or other law. 478.58....58 State or other law. A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of...

  4. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false State or other law. 555.62... other law. A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or...

  5. 27 CFR 555.62 - State or other law.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false State or other law. 555.62... other law. A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or...

  6. The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

    Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

  7. Some of Indonesian Cyber Law Problems

    NASA Astrophysics Data System (ADS)

    Machmuddin, D. D.; Pratama, B.

    2017-01-01

    Cyber regulation is very important to control human interaction within the Internet network in cyber space. On the surface, innovation development in science and technology facilitates human activity. But on the inside, innovation was controlled by new business model. In cyber business activities mingle with individual protection. By this condition, the law should keep the balance of the activities. Cyber law problems, were not particular country concern, but its global concern. This is a good opportunity for developing country to catch up with developed country. Beside this opportunity for talented people in law and technology is become necessity. This paper tries to describe cyber law in Indonesia. As a product of a developing country there are some of weakness that can be explained. Terminology and territory of cyber space is become interesting to discuss, because this two problems can give a broad view on cyber law in Indonesia.

  8. Business Ownership and Management.

    ERIC Educational Resources Information Center

    Kaser, Ken, Ed.

    1991-01-01

    Includes five articles: "Women in Management" (Zimmerer); "Business Boot Camp (interviews with young entrepreneurs)" (Kaser); "Plan Your Own Business Project" (Kohns); "Business Education and the Middle Level Student" (Patterson, Leblanc); and "Small Business Ownership Planning" (Fiber). (SK)

  9. Business and Office Occupations. Curriculum Guide.

    ERIC Educational Resources Information Center

    Arizona State Dept. of Education, Phoenix. Div. of Career and Vocational Education.

    This business and office occupations curriculum guide organizes modules of instruction into the four career clusters: Stenographic and secretarial, clerical, accounting and data processing, and preprofessional. Each cluster is comprised of related learnings for entry-level positions in a variety of business and office occupations. Information is…

  10. College & University Business Administration. Third Edition.

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers, Washington, DC.

    This text presents indepth coverage of five areas of college and university business administration, including administrative management, business management, fiscal management, and financial accounting and reporting. The section on administrative management encompasses institutional planning, management information systems and data processing,…

  11. [Law 6/84: "an inappropriate law"].

    PubMed

    Barroco, L E

    1994-01-01

    The intervention of Dr. Luis Elmano Barroco was evaluated at a meeting on March 19, 1994, on the topic of the state of abortion after 10 years of the new abortion law. Some aspects of the law of 1984 are characterized as inappropriate and inadequate because of the experience of the maternity ward of Dr. Alfredo da Costa. It was expected that in the wake of the publication of the law, official health care institutions would provide services for termination of pregnancy in accordance with legal indications. However, a survey carried out by the Association for Family Planning in July 1993 revealed that more than 50% of hospitals did not perform abortions because of the inexistence of specialized services or lack of resources or on grounds of conscientious objection. Even a revision of the abortion law does not take into consideration the fact that before 12 weeks of gestation it is difficult to precisely confirm grave lesions or the physical and psychological state of health of the pregnant woman which could be potentially life threatening. It was not taken into account either that it is impossible to diagnose definitively chromosomal aberrations, severe diseases, and fetal malformation before the 16th week. The law did not contemplate the prevailing socioeconomical conditions either that lead to clandestine abortion with high morbidity and mortality from cervical lesions, uterine perforation, infections, sepsis, and salpingitis. Prenatal diagnosis for eugenic abortion can be carried out by cytogenetic analysis of the amniotic fluid and ecography, but such diagnosis probably amounts to only 30-40% of risk cases in the whole country. A recent study by the Johns Hopkins University indicated that the chance of survival of a child born before 24 weeks is nil, therefore the limit of induced abortion should be extended to the 24th week to facilitate diagnosis of possible genetic abnormalities.

  12. DOD Business Systems Modernization: Additional Action Needed to Achieve Intended Outcomes

    DTIC Science & Technology

    2015-07-01

    2015 certification and approval cycle, which was completed before this act was signed into law . bA covered defense business system is any defense...activities and the business rules, laws , regulations, and policies associated with them. According to DOD, its architecture is being developed using an...surveyed reported that the business enterprise architecture was effective in enabling compliance with all applicable laws . However, fewer than 40

  13. What is a Physical Law?

    NASA Astrophysics Data System (ADS)

    Lange, Marc

    2008-10-01

    Laws of nature are distinguished from logical and mathematical truths, on the one hand, and from ``accidental facts'' (such as that every atom in some particular spatiotemporal region is lead), on the other hand. What is it for some fact to be a law? Roughly speaking, laws, unlike accidents, would still have held no matter what -- even if other things had been different. For instance, if Earth's axis had been tipped differently, then various accidental features of Earth's seasons would have been different, but the laws of nature would have been no different. However, this way of drawing the distinction between laws and accidents threatens to appeal to the very distinction that it is supposed to illuminate: some fact p is a law if and only if for any hypothetical state of affairs q that is logically consistent with the laws, p would still have held had q been the case. (The risk of circularity arises from the requirement that q be logically consistent with the laws.) In this talk, I will explain how to avoid referring to lawhood on the right side of this ``if and only if.'' The resulting account of the distinction between laws and accidents nicely explains the sense in which things ``cannot'' break the laws.

  14. Business Jet

    NASA Technical Reports Server (NTRS)

    1991-01-01

    The Citation Jet, developed by Cessna Aircraft Company, Wichita, KS, is the first business jet to employ Langley Research Center's natural laminar flow (NLF) technology. NLF reduces drag and therefore saves fuel by using only the shape of the wing to keep the airflow smooth, or laminar. This reduces friction between the air and wing, and therefore, reduces drag. NASA's Central Industrial Applications Center, Rural Enterprises, Inc., Durant, OK, its Kansas affiliate, and Wichita State University assisted in the technology transfer.

  15. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

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

  16. Business, Introduction

    NASA Astrophysics Data System (ADS)

    Dupree, Andrea

    1998-05-01

    The annual business meeting, which all members are encouraged to attend, will take place on Tuesday afternoon. Come enjoy the President's Ice Cream Party. Come meet new officers. Come nominate candidates for the Nominating Committee. The Nominating Committee is a very important body which provides the slate of candidates for the annual AAS election. Society business will be discussed briefly. Highlighting this meeting will be a panel discussion on: "How to Get Your Paper Published Promptly" Should I mention that Notable Authority Professor Hjalmar Sciatti hates me and my papers? When is it OK to start complaining that no report has arrived? Do I have to do everything the referee says? These and related questions will be addressed at the business meeting in a panel presentation by the editors of the three main AAS publications, Paul Hodge (AJ), Helmut Abt (ApJ), Alex Dalgarno (ApJ Letters), concerning the refereeing and editing process and how authors can interface with it most effectively. There will be time for questions and discussions toward the end, or you can send your questions in advance to askeds@aas.org, so that the most frequent ones can be covered in the presentations.

  17. Business Ethics

    DTIC Science & Technology

    2002-06-01

    multimedialna,” 2001 17. Public Opinion Research Center, “ Korupcja i afery korupcyjne w Polsce,” Warszawa, August 2001 18. Public Procurement...Law,” December 17, 2001, http://www.llrx.com/features/polish.htm 20. Supreme Audit Chamber, “Zagrozenie korupcja w swietle badan NIK,” Warszawa

  18. How to Refocus Accounting Content and Methodology.

    ERIC Educational Resources Information Center

    Graham, John

    1993-01-01

    A survey of businesses (n=42) determined hiring practices and job responsibilities of entry-level accountants and found out the course content, computer application requirements, and qualities needed. Results indicate that beginning accounting employees need to be technically literate, strong communicators, and problem solvers. (JOW)

  19. 78 FR 76728 - Charitable Donation Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ...The NCUA Board (Board) is issuing a final rule to amend its regulations to clarify that federal credit unions are authorized to create and fund a charitable donation account, a hybrid charitable and investment vehicle, as an activity incidental to the business for which the credit union is chartered, provided the account is primarily charitable in nature and meets other regulatory conditions......

  20. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... of the person as a commodity trading advisor or a securities investment advisor; (ii) The legal organization of the person and the person's principal business or occupation; (iii) Account numbers and...

  1. Federal Funding Accountability and Transparency Act

    EPA Pesticide Factsheets

    Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.

  2. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's...

  3. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's...

  4. Business and Office Occupations Cluster. Introduction to Vocations.

    ERIC Educational Resources Information Center

    Rutgers, The State Univ., New Brunswick, NJ. Curriculum Lab.

    The teaching guide presents a comprehensive description of career opportunities in business and office occupations and of the educational requirements for obtaining business employment. Career opportunities for the following five cycles are described: administration, business ownership, clerical, records systems and control (accounting and…

  5. Program of Studies: Business Education: Grades 9-12.

    ERIC Educational Resources Information Center

    Fairfax County Schools, VA.

    The first section of the business education curriculum guide for grades 9-12 provides brief statements concerning program descriptions, goals, course offerings, and objectives. Section 2 provides detailed descriptions and objectives for the following courses: accounting, advanced typewriting, bookkeeping, business economics, business information…

  6. Education for Business in Iowa. Curriculum and Reference Guide.

    ERIC Educational Resources Information Center

    University of Northern Iowa, Cedar Falls.

    This business education curriculum model contains elementary, middle/junior high, and high school business education courses for Iowa students in the following areas: accounting, basic business, information processing, marketing, and general topics. A curriculum model provides specific courses for different educational levels. Each area contains…

  7. School Law.

    ERIC Educational Resources Information Center

    Splitt, David A.

    1982-01-01

    Summarizes three current issues in school law, including school district suits over potentially carcinogenic asbestos insulation, a California judge's finding that captionless educational television discriminates against hearing-impaired students, and the federal government's attempt to keep the Fairfax (Virginia) school system from charging…

  8. World Law.

    ERIC Educational Resources Information Center

    Marvin, David

    This consultant paper is intended to provide information useful to a goal of this curriculum development project in the war/peace field, that is to encourage students to search intelligently for alternatives to war. The most fundamental assumptions used in thinking about international law are described, including some assumptions about systemic…

  9. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  10. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Regulatory accounting-What are...

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

    ERIC Educational Resources Information Center

    Pan, Gary; Seow, Poh-Sun

    2016-01-01

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

  12. Tribal Business Assistance Center.

    ERIC Educational Resources Information Center

    Lansdowne, Michele

    The Salish Kootenai College Tribal Business Assistance Center was established in 1994 to provide technical assistance to individuals who are pursuing a small business. The center assists the entrepreneur by way of individual consultation with business advisors, small business workshops, and business administration courses that have been created…

  13. Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

    ERIC Educational Resources Information Center

    Miller, Louise

    2014-01-01

    This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

  14. 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…

  15. "Women in Business" as a Special Topics Course in the Collegiate Business School.

    ERIC Educational Resources Information Center

    Dorrell, Jean

    1983-01-01

    Describes "Women in Business," a two-week course at Lamar University in which outstanding women from the community shared their expertise. The women included entrepreneurs, attorneys, certified public accountants, bankers, and politicians. (JOW)

  16. Stigma law.

    PubMed

    1998-10-30

    Massachusetts enacted a law, called House No. 2099, that relieves real estate brokers from liability for not disclosing the history of a property to a potential buyer. The statute says that certain information does not need to be disclosed in a real estate transaction. Such information includes whether any previous occupants had HIV/AIDS or any other disease that is unlikely to be transmitted casually.

  17. 7 CFR 1980.498 - Business and Industry Disaster Loans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Rural Development Administration or its successor agency under Public Law 103-354 (RDA or its successor... domestic animals. (4) Other eligible businesses. Eligible types of businesses also include: (i) Commercial... section 310B of the Consolidated Farm and Rural Development Act of 1972, as amended. In this...

  18. 7 CFR 1980.498 - Business and Industry Disaster Loans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Rural Development Administration or its successor agency under Public Law 103-354 (RDA or its successor... domestic animals. (4) Other eligible businesses. Eligible types of businesses also include: (i) Commercial... section 310B of the Consolidated Farm and Rural Development Act of 1972, as amended. In this...

  19. 7 CFR 1980.498 - Business and Industry Disaster Loans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Rural Development Administration or its successor agency under Public Law 103-354 (RDA or its successor... domestic animals. (4) Other eligible businesses. Eligible types of businesses also include: (i) Commercial... section 310B of the Consolidated Farm and Rural Development Act of 1972, as amended. In this...

  20. 7 CFR 1980.498 - Business and Industry Disaster Loans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Rural Development Administration or its successor agency under Public Law 103-354 (RDA or its successor... domestic animals. (4) Other eligible businesses. Eligible types of businesses also include: (i) Commercial... section 310B of the Consolidated Farm and Rural Development Act of 1972, as amended. In this...

  1. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  2. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

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

  3. AGATE animation - business theme

    NASA Technical Reports Server (NTRS)

    1998-01-01

    Business jet 5 of 6. Advanced General Aviation Technology Experiment (AGATE). 'Smart airport' technologies are expected to be available in 5-10 years for both recreational and business transportation. Image from AGATE 'business jet' video animation.

  4. Teacher Accountability at High Performing Charter Schools

    ERIC Educational Resources Information Center

    Aguirre, Moises G.

    2016-01-01

    This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

  5. 12 CFR 560.2 - Applicability of law.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of federal savings associations when deemed appropriate to facilitate the safe and sound operation of... overlimit fees; (6) Escrow accounts, impound accounts, and similar accounts; (7) Security property... purposes of paragraph (a) of this section: (1) Contract and commercial law; (2) Real property law;...

  6. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for...

  7. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for...

  8. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel...

  9. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel...

  10. 4 CFR 8.1 - Applicable law and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicable law and regulations. 8.1 Section 8.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM INSURANCE AND ANNUITIES § 8.1 Applicable law and regulations. The provisions of subpart G, title 5, United States Code and implementing regulations for...

  11. 4 CFR 6.1 - Applicable law and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicable law and regulations. 6.1 Section 6.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM ATTENDANCE AND LEAVE § 6.1 Applicable law and regulations. The provision of subpart E, title 5, United States Code and the Office of Personnel...

  12. Maturity Effects on Students' Perceptions of How Accounting Scandals Impact the Accounting Profession

    ERIC Educational Resources Information Center

    Theuri, Peter; Weickgenannt, Andrea

    2008-01-01

    This study examines the impact of recent ethical scandals on business students' perceptions of the accounting profession and related regulatory reforms, and whether such perceptions may be differentiated by maturity. Student maturity is distinguished by age, class standing, and number of accounting classes taken so far. The study results are based…

  13. Farm Business Management Analysis: Adjusting the Farm Business to Increase Profit. Unit III. Volume 15, Number 3. Instructor's Guide.

    ERIC Educational Resources Information Center

    Denker, Robert; And Others

    Designed primarily for Missouri vocational agricultural instructors participating in the Farm Business Management Analysis Program, this instructor's guide, consisting of 10 lessons, deals with adjusting a farm business to increase profits. The following topics are covered in the individual lessons: law and the farm family, planning income tax…

  14. Small Business Export Enhancement Act of 2010

    THOMAS, 111th Congress

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

    2010-07-22

    07/22/2010 Referred to the House Committee on Small Business. (All Actions) Notes: For further action, see H.R.5297, which became Public Law 111-240 on 9/27/2010. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. Risky Business

    NASA Technical Reports Server (NTRS)

    Yarbrough, Katherine

    2015-01-01

    During my internship I worked on two major projects, recommending improvements for the Center's Risk Management Workshop and helping with the strategic planning efforts for Safety and Mission Assurance (S&MA). The risk management improvements is the key project I worked on this semester through my internship, while the strategic planning is the secondary assignment. S&MA Business Office covers both aspects in its delegation, getting both spans some of the work done in the office. A risk is a future event with a negative consequence that has some probability of occurring. Safety and Mission Assurance identifies, analyzes, plans, and tracks risk. The directorate offers the Center a Risk Management Workshop, and part of the ongoing efforts of S&MA is to make continuous improvements to the RM Workshop. By using the Project Management Institute's (PMI) Standard for Risk Management, I performed a gap analysis to make improvements for our materials. I benchmarked the PMI's Risk Management Standard, compared our Risk Management Workshop materials to PMI's standard, and identified any gaps in our material. My major findings were presented to the Business Office of S&MA for a decision on whether or not to incorporate the improvements. These suggestions were made by attending JSC working group meetings, Health, Safety and Environment (HSE) panel reviews and various risk review meetings. The improvements provide better understanding of risk management processes and enhanced risk tracking knowledge and skills. Risk management is an integral part of any engineering discipline, getting exposed to this section of engineering will greatly help shape my career in the future. Johnson Space Center is a world leader in risk management processes; learning risk management here gives me a huge advantage over my peers, as well as understanding decision making in the context of risk management will help me to be a well-rounded engineer. Strategic planning is an area I had not previously

  16. The Matrix: A Pedagogical Tool for Teaching Employment Discrimination Law

    ERIC Educational Resources Information Center

    Johns, Roger J.

    2008-01-01

    The teaching of law in collegiate schools of business has a long history and a set of purposes that includes training students to know and understand their basic legal rights and obligations in the business arena, to recognize and avoid the liability-laden situations that would necessitate legal representation, to know when to engage legal…

  17. Business Inspiration: Small Business Leadership in Recovery?

    ERIC Educational Resources Information Center

    Rae, David; Price, Liz; Bosworth, Gary; Parkinson, Paul

    2012-01-01

    Business Inspiration was a short, action-centred leadership and innovation development programme designed for owners and managers of smaller firms to address business survival and repositioning needs arising from the UK's economic downturn. The article examines the design and delivery of Business Inspiration and the impact of the programme on…

  18. School-Business Partnerships: Understanding Business Perspectives

    ERIC Educational Resources Information Center

    Badgett, Kevin

    2016-01-01

    School-business partnerships have been shown to enhance educational experiences for students. There has, however, been limited research demonstrating the priorities and perspectives of for-profit business leaders on those partnerships. In order to address that gap, the researcher interviewed business leaders in two different areas of Texas. After…

  19. Global partnerships: a key challenge and opportunity for implementation of international health law.

    PubMed

    Pinet, Geneviève

    2003-01-01

    Forging global partnerships between governments, international organizations, NGOs, civil society and business constitutes a key component of the UN and WHO action agenda. Several of these innovative alliances have galvanized important health campaigns and scaled up the response to global health problems. Guiding principles for partnerships design and implementation have been elaborated in particular to ensure quality, accountability and transparency. Partnerships are not intended to substitute commitments made by governments but to complement them, increasing the quality of implementation of international agreements, mobilizing the capacity for action on the ground and forging capacity building efforts to support weaker partners. Partnerships have the potential for weaving together economic law and human rights law, democracy and pluralism. Building into partnerships democratic commitments and safeguards for public interests is essential in creating a true sense of shared global responsibility.

  20. 76 FR 3017 - VA Veteran-Owned Small Business Verification Guidelines

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-19

    ... to one business has no foundation in law and that there is no compelling reason to limit... AFFAIRS 38 CFR Part 74 RIN 2900-AM78 VA Veteran-Owned Small Business Verification Guidelines AGENCY..., and Information Technology Act of 2006. This law requires the Department of Veterans Affairs (VA)...

  1. Doing business with the Department of Energy

    SciTech Connect

    Not Available

    1980-12-01

    How a private concern goes about doing business with DOE is described. The guide presents the material to answer that question and is intended for general information purposes and as a convenient marketing tool. Specific legal requirements, policies, and procedures are contained in applicable laws and regulations. References are made to these laws and regulations in the guide and a listing of those considered to be of major importance are included in the chapter, References and Bibliography. The chapters are entitled: How to Get Started; How We Do Business; An Overview of the Procurement Contract and Financial Assistance Process; How the Directorate of Procurement and Assistance Management is Organized; How Much We Buy; What DOE Buys (By Lead Mission Assignment); Special Programs for Certain Types of Business Organizations; Special Considerations (patents, data, copyrights, classified research, reports, audits); Major Program Offices of DOE; The DOE Field Organizations.

  2. Conservation Laws

    NASA Astrophysics Data System (ADS)

    Dewitt, Bryce; Christensen, Steven M.

    In the case of the free particle, we interpreted various components of the energy-momentum-stress density as fluxes of energy and momentum. This interpretation can obviously be extended also to particle ensembles and gases. When we speak of fluxes we usually think of quantities that are conserved. In special relativity, energy and momentum are conserved. In general relativity, they are no longer generally conserved, at least if we do not include the energy and momentum of the gravitational field itself. Nevertheless, their densities and fluxes satisfy a covariant generalization of a true conservation law, which is quite easy to obtain.

  3. Individuals with Disabilities Education Act Reauthorization: Accountability and Personal Responsibility

    ERIC Educational Resources Information Center

    Turnbull, H. Rutherford

    2005-01-01

    The reauthorized Individuals with Disabilities Education Act (IDEA) is a school-reform law closely aligned with the No Child Left Behind Act (NCLB); a civil rights law; and a "cousin" of the 1996 welfare reform law. By imposing new or strengthened accountability expectations on students with disabilities and their parents, the…

  4. Teaching about the Income Statement and Balance Sheet in a Beginning Business German Course.

    ERIC Educational Resources Information Center

    Rudolf, Uwe

    A review of business German textbooks reveals that few give significant attention to accounting terminology. Both German majors and business majors enrolled in business German need to be introduced to the balance sheet and income statement. It is possible to devote one or two class sessions to accounting by limiting content to a minimal but solid…

  5. The Decline of the American Law Profession.

    ERIC Educational Resources Information Center

    Brown, Peter Megargee

    1984-01-01

    Many factors, such as extreme economic pressures, greed, cut-throat competition, narrowing of lawyer's education, lawyer hucksterism, and floods of new lawyers, have caused the dreary metamorphosis of the American legal profession to a business. The objective of today's large law firm is essentially to make money. Changes are needed. (RM)

  6. Integrated Financial Reporting for a Small Business

    DTIC Science & Technology

    1991-03-01

    the accounting system of a business and the corresponding groups of users for that information . The focus here is on the common financial statements...modern corporations. Therefore, the information contained in financial reports must be of a highly summarized nature ye- focused enough to be relevant...Accounting Ta RprsS e PtUs (Intern - Revernue Servke) Figure 1. Accounting Information Users [Ref. 2 :p. 71 Financial statements, if they are to be

  7. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  8. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  9. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. Environmental law handbook. Fifteenth edition

    SciTech Connect

    Sullivan, T.F.P.

    1999-04-01

    Written by 15 nationally recognized environmental legal experts, this new edition maintains the first edition's original goal to provide users with reliable, accurate, and practical compliance information by addressing all changes made to the laws in the past two years. Using clear language with a minimum of legal jargon, this essential 700-page reference provides readers with a foundation for understanding the obligations of the laws. This book also explains and details noncompliance penalties, including administrative fines and criminal prosecution for violation of all acts and newly increased fines for negligent violations of the Clean Water Act. The authors focus, however, on the 14 major environmental, health, and safety laws affecting US businesses and organizations and detail, in over 90 new pages, and all recent changes made to those laws. Such changes include explanations of the Joint EPA/State Innovations agreement, which the EPA and senior state environmental officials established and signed in 1998; the revised TSCA Model Reporting Rule, which took effect June 30, 1998; and RCRA's conditional regulation of waste military munitions, which went into effect August 12, 1997. In addition, this new handbook details the revised national ambient air quality standards for ozone and fine particles and the new and revised air toxics control requirements. Environmental managers, engineers, professionals, and students nationwide will benefit from the professional expertise, sample and cited cases, and straightforward explanations found in the pages of this comprehensive environmental law book, the industry standard for 26 years.

  11. The Teaching of Business French in Its Interaction with Legal, Economic, Political and Cultural Realities.

    ERIC Educational Resources Information Center

    Branan, Elisabeth Girod

    One approach to teaching business French is to familiarize students with true business situations and to help students realize that business interacts with a body of laws and within a political and socioeconomic environment. On the first day of class, students are divided into groups of two or three, and each group becomes an enterprise with a…

  12. 76 FR 18375 - Small Business Jobs Act: Eligible Loans for 504 Loan Program Debt Refinancing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-04

    ... ADMINISTRATION 13 CFR Part 120 Small Business Jobs Act: Eligible Loans for 504 Loan Program Debt Refinancing... Small Business Jobs Act. DATES: Effective Date: This document is effective April 4, 2011. FOR FURTHER... the Small Business Jobs Act (Jobs Act), Public Law 111-240, 124 Stat. 2504, only loans that...

  13. 22 CFR 41.31 - Temporary visitors for business or pleasure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Temporary visitors for business or pleasure. 41... business or pleasure. (a) Classification. An alien is classifiable as a nonimmigrant visitor for business... temporary stay (consular officers are authorized, if departure of the alien as required by law does not...

  14. 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...

  15. 48 CFR 1519.201-72 - Small and disadvantaged business utilization specialists.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... small businesses with respect to the financial assistance available under existing laws and regulations... business utilization specialists. 1519.201-72 Section 1519.201-72 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS Policies 1519.201-72 Small...

  16. 7 CFR 1.12 - Handling information from a private business.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... is not exempt by law from disclosure). Afford business information submitter reasonable time in which... 7 Agriculture 1 2010-01-01 2010-01-01 false Handling information from a private business. 1.12... Records § 1.12 Handling information from a private business. Each USDA agency is responsible for...

  17. 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...

  18. 75 FR 45673 - Compliance Assistance Resources and Points of Contact Available to Small Businesses

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-03

    ... BUDGET Compliance Assistance Resources and Points of Contact Available to Small Businesses AGENCY: Office...'' and a list of the points of contacts in agencies ``to act as a liaison between the agency and small... information is posted on the following Web site: http://www.business.gov/business-law/contacts/federal/...

  19. Development of the Law of Computer Software Protection.

    ERIC Educational Resources Information Center

    Nimtz, Robert O.

    1979-01-01

    Traces the history of the development of the law dealing with the protection of computer software. The available forms of protection are the patent, copyright, and trade secret laws. Available from Business Manager, P. O. Box 2600, Arlington, Virginia 22202; sc $1.25. (Author/IRT)

  20. Business Management Course Guide.

    ERIC Educational Resources Information Center

    North Carolina State Dept. of Public Instruction, Raleigh. Div. of Vocational Education.

    This course guide is designed for teaching about the U.S. business system. Students are introduced to management functions and the background knowledge/skills necessary to be a successful manager. The guide contains 10 competency goals: (1) nature of U.S. business; (2) environment of business; (3) types of business ownership; (4) management…

  1. Is Business Ethics Dying?

    ERIC Educational Resources Information Center

    Pamental, George L.

    1991-01-01

    Discusses the need for business ethics courses in undergraduate and graduate business degree programs. Describes reasons for and objections to such programs. Explains that business ethics instruction requires varied case studies, adequate teaching materials, cooperation between philosophers and business faculty, and instructors who are forthcoming…

  2. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

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

    2008-01-01

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

  3. The Accountant's Stereotype: An Update for Vocational Counselors.

    ERIC Educational Resources Information Center

    Bedeian, Arthur G.; And Others

    1986-01-01

    Examined the notion of the accountant's stereotype in the context of vocational counseling. Sampled accountants (N=1080) to determine whether the stereotyped, negative image of their profession was reflected in their responses on a well-developed personality inventory. Found that most accountants resemble other business-oriented professionals.…

  4. On Developing the Writing Skills Course for Accounting Students

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  5. 75 FR 75545 - Requested Administrative Waiver of the Coastwise Trade Laws

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... requested administrative waiver of the Coastwise Trade Laws for the vessel FAMILY TIME. SUMMARY: As... U.S. vessel builders or businesses in the U.S. that use U.S. flag vessels. If MARAD determines, in... business that uses U.S. flag vessels in that business, a waiver will not be granted. Comments should...

  6. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

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

  7. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

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

  8. 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...

  9. NASA Office of Small and Disadvantaged Business Utilization

    NASA Technical Reports Server (NTRS)

    2001-01-01

    The Office of Small and Disadvantaged Business Utilization (OSDBU) within NASA promotes the utilization of small, disadvantaged, and women-owned small businesses in compliance with Federal laws, regulations, and policies. We assist such firms in obtaining contracts and subcontracts with NASA and its prime contractors. The OSDBU also facilitates the participation of small businesses in NASA's technology transfer and commercialization activities. Our driving philosophy is to consider small businesses as our products. Our customers are the NASA Enterprises, Field Centers, Functional Staff Offices, major prime contractors, and other large institutions. We hone the skills of our products to make them marketable to our customers in the performance of NASA missions.

  10. Multiple realizability and biological laws.

    PubMed

    Raerinne, Jani P; Eronen, Markus I

    2012-01-01

    We critically analyze Alexander Rosenberg's argument based on the multiple realizability of biological properties that there are no biological laws. The argument is intuitive and suggestive. Nevertheless, a closer analysis reveals that the argument rests on dubious assumptions about the nature of natural selection, laws of nature, and multiple realizability. We also argue that the argument is limited in scope, since it applies to an outmoded account of laws and the applicability of the argument to other more promising accounts of laws is questionable. Another concern of ours is that the relation between multiple realizability and natural selection is more complex than Rosenberg acknowledges. Finally, we claim that an explanation for why Rosenberg's argument appears persuasive and appealing is that the argument is based on an inflated concept of multiple realizability that rests on unreliable intuitions concerning what counts as a different realization of the same property. Consequently, we argue that the argument is at best inconclusive and at worst false insofar as its implications for the existence of biological laws are concerned.

  11. Integrating Career Development into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

  12. Accountability Is More than a Test Score

    ERIC Educational Resources Information Center

    Turnipseed, Stephan; Darling-Hammond, Linda

    2015-01-01

    The number one quality business leaders look for in employees is creativity and yet the U.S. education system undermines the development of the higher-order skills that promote creativity by its dogged focus on multiple-choice tests. Stephan Turnipseed and Linda DarlingHammond discuss the kind of rich accountability system that will help students…

  13. Accounting Majors' Perceptions of Future Career Skills: An Exploratory Analysis

    ERIC Educational Resources Information Center

    Parham, Abbie Gail; Noland, Thomas G.; Kelly, Julia Ann

    2012-01-01

    Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the…

  14. A Survey of Entry-Level Accounting Activities in Relation to the Accounting Curriculum at Tuskegee Institute. Curriculum Development.

    ERIC Educational Resources Information Center

    King, Jimmie, Jr.; Adams, Dennis T.

    Research was conducted to provide a base of information applicable to revising the existing accounting curriculum in the Department of Business at Tuskegee Institute. A survey questionnaire was designed and submitted to members of the Tuskegee Institute Business/Industry Cluster members who are principle employers of Tuskegee graduates. The…

  15. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  16. A Course to Meet the Unique Needs of Business Prelaw Students

    ERIC Educational Resources Information Center

    Stenzel, Paulette L.

    2009-01-01

    This article focuses on "The Role of Law and Lawyers in Society (Law and Lawyers)", a special capstone course for prelaw majors in business programs, and provides ideas and materials for teaching methods and goals, as well as materials on substantive law and ethics that can be incorporated into a variety of legal studies courses. The author begins…

  17. Demonstrating the Gas Laws.

    ERIC Educational Resources Information Center

    Holko, David A.

    1982-01-01

    Presents a complete computer program demonstrating the relationship between volume/pressure for Boyle's Law, volume/temperature for Charles' Law, and volume/moles of gas for Avagadro's Law. The programing reinforces students' application of gas laws and equates a simulated moving piston to theoretical values derived using the ideal gas law.…

  18. Inclusion and the Law.

    ERIC Educational Resources Information Center

    Damer, Linda K.

    2001-01-01

    Describe four different laws related to the education of children with disabilities: (1) Public Law 94-142; (2) Public Law 99-457; (3) Public Law 101-336 ADA; and (4) Public Law 101-476 IDEA. Discusses the topic of mainstreaming and highlights the recent legal decisions that have occurred. (CMK)

  19. Knowledge-Centric Management of Business Rules in a Pharmacy

    NASA Astrophysics Data System (ADS)

    Puustjärvi, Juha; Puustjärvi, Leena

    A business rule defines or constraints some aspect of the business. In healthcare sector many of the business rules are dictated by law or medical regulations, which are constantly changing. This is a challenge for the healthcare organizations. Although there is available several commercial business rule management systems the problem from pharmacies point of view is that these systems are overly geared towards the automation and manipulation of business rules, while the main need in pharmacies lies in easy retrieving of business rules within daily routines. Another problem is that business rule management systems are isolated in the sense that they have their own data stores that cannot be accessed by other information systems used in pharmacies. As a result, a pharmacist is burdened by accessing many systems inside a user task. In order to avoid this problem we have modeled business rules as well as their relationships to other relevant information by OWL (Web Ontology Language) such that the ontology is shared among the pharmacy's applications. In this way we can avoid the problems of isolated applications and replicated data. The ontology also encourages pharmacies business agility, i.e., the ability to react more rapidly to the changes required by the new business rules. The deployment of the ontology requires that stored business rules are annotated by appropriate metadata descriptions, which are presented by RDF/XML serialization format. However, neither the designer nor the pharmacists are burdened by RDF/XML format as there are sophisticated graphical editors that can be used.

  20. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  1. Business-to-business: Buying Recycled.

    ERIC Educational Resources Information Center

    Millberg, Laura

    1994-01-01

    A survey of Minnesota businesses about their efforts to buy recycled content products. Results discuss reactive versus proactive policies, the corporate advantage of environmental protection, how efforts are hampered by confusion, suppliers as key informants, and businesses' need for information. (MDH)

  2. Teaching Business Ethics or Teaching Business Ethically?

    ERIC Educational Resources Information Center

    Stablein, Ralph

    2003-01-01

    Notes that one of the most important contexts for ethical decision-making is the nature and operation of "contemporary capitalisms." Suggests that rather than issuing a call for teaching business ethics, the author emphasizes the need for more ethical business teaching. (SG)

  3. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government...

  4. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government...

  5. 4 CFR 25.1 - Applicability and governing laws.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Applicability and governing laws. 25.1 Section 25.1... OFFICE BUILDING AND ON ITS GROUNDS § 25.1 Applicability and governing laws. These rules and regulations, and the laws of the United States and the District of Columbia, apply to the Government...

  6. Curriculum and Law: An Elaboration of the Analogy.

    ERIC Educational Resources Information Center

    Orpwood, Graham W. F.

    A new conceptualization of the curriculum field is offered that is based on an analogy with the field of law. The conceptualization is able to account for the existence in curriculum of a variety of differing normative curriculum theories. Two theories of law (natural law and legal positivism) are described and shown to have exact counterparts in…

  7. Defining and Assessing Team Skills of Business and Accountancy Students

    ERIC Educational Resources Information Center

    Alghalith, Nabil; Blum, Michael; Medlock, Amanda; Weber, Sandy

    2004-01-01

    The objectives of the project are (1) to define the skills necessary for students to work effectively with others to achieve common goals, and (2) to develop an assessment instrument to measure student progress toward achieving these skills. The defined skill set will form a basis for common expectations related to team skills that will be shared…

  8. My Car Is a Lemon! Use of the Better Business Bureau's Auto Line[R] Program as a Pedagogical Model of ADR

    ERIC Educational Resources Information Center

    Steslow, Donna M.

    2010-01-01

    Alternative dispute resolution (ADR) is normally included as part of an introductory business law/legal environment course. While some business schools offer stand-alone ADR courses, the majority do not. As a result, a business student's only exposure to ADR processes may be through a Legal Studies in Business course. Several scholars have created…

  9. 76 FR 4366 - Iipay Nation of Santa Ysabel Liquor Control Law

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... Control Law contains provisions requiring the Nation to issue licenses to all businesses that intend to... Bureau of Indian Affairs Iipay Nation of Santa Ysabel Liquor Control Law AGENCY: Bureau of Indian Affairs, Interior. ACTION: Notice. SUMMARY: This notice publishes Liquor Control Law No. LB-06-08 of the...

  10. AGATE animation - business theme

    NASA Technical Reports Server (NTRS)

    1998-01-01

    Business jet 1 of 6. This composite image symbolizes how Advanced General Aviation Transports Experiment (AGATE) technology will contribute to a Small Aircraft Transportation System (SATS) early in the 21st century. Image from AGATE 'business' video animation.

  11. Setting up your own business. Facing the future as an entrepreneur.

    PubMed

    Brent, N J

    1990-01-01

    Other areas of setting up and running a business also are important to explore, especially if the business plans to use employees. You will become an employer, and you must be familiar with rules and regulations that include areas such as the employee's right to a safe workplace, worker's compensation laws, unemployment compensation laws and tax liabilities, antidiscrimination laws, and wage and tax laws. If independent contractors are going to be used, you must recognize that well-developed contracts are a necessity. If you are going to market a new product, consult with an attorney whose practice concentrates in trademark and patent law before the product is shared with others. Being well informed about the proposed business venture, not only before its establishment but as it develops and grows, can help you be in the best position to have a successful business.

  12. 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

  13. Teaching Global Law.

    ERIC Educational Resources Information Center

    Wojtan, Linda S.

    1980-01-01

    Addresses problem of American students' limited knowledge of international issues and laws. Provides articles for secondary school students on law around the world, South Africa, Russia, folk law, and alternatives to the adversary system and suggests relevant resources. (KC)

  14. The Business Education Index 1996. Index of Business Education Articles and Research Studies Compiled from a Selected List of Periodicals Published during the Year 1996. Volume 57.

    ERIC Educational Resources Information Center

    Noll, Cheryl L., Ed.; Graves, Pat R., Ed.

    This index, which was compiled from a selected list of 45 periodicals published in 1996, lists more than 2,000 business education articles and research studies. Articles are listed under the following subject categories and subcategories: basic business (accounting, consumer awareness, economics, entrepreneurship/small business, finance…

  15. EPA Administrative Law Judge Legal Documents

    EPA Pesticide Factsheets

    This dataset contains Decisions and Orders originating from EPAs Office of Administrative Law Judges (OALJ), which is an independent office in the Office of the Administrator of the EPA. The Administrative Law Judges conduct hearings and render decisions in proceedings between the EPA and persons, businesses, government entities, and other organizations which are or are alleged to be regulated under environmental laws. Administrative Law Judges preside in enforcement and permit proceedings in accordance with the Administrative Procedure Act. Most enforcement actions initiated by the EPA are for the assessment of civil penalties. The Decisions and Orders are organized into three categories: (1) alphabetical listing by the respondent involved, (2) reverse chronological listing by date, and (3) Decisions and Orders under FIFRA Section 6. This dataset includes Decisions and Orders dating back to 1989 in the Reverse Chronological list, Decisions and Orders dating back to 1997 in the Alphabetical list, and a few Decisions and Orders dating back to 1974 under FIFRA Section 6.

  16. Business Reengineering - Government Viability

    DTIC Science & Technology

    2000-04-01

    3 EXPLANATION OF THE DOD FRAMEWORK FOR MANAGING PROCESS IMPROVEMENT..... 5 STRATEGIC AND BUSINESS PLANNING PHASE (1...STRATEGIC AND BUSINESS PLANNING PHASE (1): Planning activities analyze the current process baseline benchmarking the current external environment and...these questions to access the status of your organization and its need for reorganization change. Strategic Business Planning " What, if any, change

  17. Small Business Pedagogic Practices

    ERIC Educational Resources Information Center

    Billett, Stephen; Hernon-Tinning, Barnie; Ehrich, Lisa

    2003-01-01

    Understanding how learning for small businesses should best proceed constitutes a worthwhile, yet challenging, pedagogic project. In order to maintain their viability, small businesses need to be able to respond to new practices and tasks. Yet small businesses seem neither attracted to nor to value the kinds of taught courses that are the standard…

  18. Small Business Bibliography.

    ERIC Educational Resources Information Center

    Anderson, Wendell, Ed.

    Intended as a resource for both experienced businesspeople and those new to business, this annotated bibliography provides a list of books, pamphlets, periodicals, and videotapes of value in solving specific business problems. The bibliography begins with a list of resources recommended for the library of every small business and a survey of…

  19. Open for Business.

    ERIC Educational Resources Information Center

    Cutler, Edward

    1984-01-01

    Describes the development and outcomes of Lane Community College's (LCC) Business Assistance Center, which offers a wide range of management assistance services to local small businesses. Explains how state-funded programs, based on the LCC model, resulted in a network of Small Business Development Centers. (CBC)

  20. Food Business Entrepreneurship

    NASA Astrophysics Data System (ADS)

    Weber, Peter

    Though not a very traditional career path for food scientists, one option is to go into business for yourself by starting a food business. Food business entrepreneurship is a difficult career that entails long work hours, extensive decision making, and tasks that require knowledge beyond food science. However, there is high potential for rewards, including financial rewards, career progression, and personal flexibility.

  1. Partnering with Business Coalitions

    ERIC Educational Resources Information Center

    Pawlowski, Brett

    2007-01-01

    Many career and technical education (CTE) programs rely heavily on support from the business community to serve their students. However, there is very little information available on building solid business-education partnerships. Most people in the business world will say that they care about education, but how can educators find the people…

  2. Business English: Curriculum Guide.

    ERIC Educational Resources Information Center

    Montag, Elizabeth J.; Shaw, Warren

    Intended as an English elective subject for senior high school students, this business English course guide provides students with the communication tools that can lead to success in the business world. Units cover the following topics: introduction to Business English (punctuation, grammar, spelling, vocabulary, and use of reference tools);…

  3. The Business Education Curriculum

    ERIC Educational Resources Information Center

    Rader, Martha; Meggison, Peter

    2007-01-01

    The business education curriculum encompasses the educational experiences of business students at all levels. Business education curricula include a variety of programs, courses, units, course objectives, student competencies, assessments, and extracurricular activities that have evolved over the years. Curricula are driven by numerous internal…

  4. Understanding Business Analytics

    DTIC Science & Technology

    2015-01-05

    Business Analytics, Decision Analytics, Business Intelligence, Advanced Analytics, Data Science. . . to a certain degree, to label is to limit - if only... Business Analytics. 2004 2006 2008 2010 2012 2014 Figure 1: Google trending of daily searches for various analytic disciplines “The limits of my

  5. English for Business Communication

    ERIC Educational Resources Information Center

    Bhatia, Vijay K.; Bremner, Stephen

    2012-01-01

    The concept of Business English has undergone some major shifts in the last few years because of a number of developments, such as advances in genre theory and the coming together of English for Business Purposes and Business Communication, inspired by the realization that there is a gap to be bridged between the academy and the globalized…

  6. First Business Guide.

    ERIC Educational Resources Information Center

    Small Business Administration, Washington, DC. Office of Business Development.

    This guide offers first-time business persons information as well as administrative and operational techniques for one-person business enterprises that have low initial start-up costs and low operational and overhead costs. These one-person businesses can be home based or have site locations outside the home. Included in this guide is a list of…

  7. Doing business with NASA

    NASA Technical Reports Server (NTRS)

    1995-01-01

    Because many U.S. businesses and companies want to do business with NASA, the Agency sends out procurement specialists to trade shows and conferences and organizes seminars to educate the business public on how to get on procurement lists to become product and service providers to the federal government.

  8. There Is More to Transparency than Meets the Eye: The Impact of Mandatory Disclosure Laws Aimed at Promoting Breastfeeding.

    PubMed

    Lytton, Timothy D; Dennison, Barbara A; Nguyen, Trang Q; Jurkowski, Janine M

    2014-01-01

    Requiring hospitals to inform patients of clinical best practices and to disclose performance data are two common regulatory strategies for improving healthcare. Proponents of such mandatory disclosure laws--sometimes referred to as "targeted transparency "--argue that they increase patient awareness and thereby create reputational incentives for hospitals to improve their performance. Evaluation of targeted transparency typically focuses on patient responses to information and changes in hospital behavior based on reputational concerns. This standard account, however, overlooks other important ways targeted transparency can influence hospital performance. This article presents a case study of disclosure laws designed to promote breastfeeding to illustrate how targeted transparency can influence hospitals independently of its effects on patients' choice of provider or hospitals' fear of losing business. We found that mandatory disclosure laws emboldened state regulators to take a more aggressive approach to enforcement of hospital regulations, empowered nurse managers to advocate more effectively within hospitals for changes in hospital policies, and enabled nurse managers to implement verifiable performance goals for clinical staff under their supervision. These findings suggest that the study of mandatory disclosure more generally--in areas such as financial regulation, environmental protection, food labeling, and workplace safety--would benefit by analyzing not only its influence on public awareness and its reputational effects but also how regulators use transparency laws and how managers within regulated entities employ the information that the laws provide.

  9. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... generally accepted accounting principles in a particular trade or business in accordance with accepted conditions or practices in that trade or business will ordinarily be regarded as clearly reflecting income... a trade or business if such combination clearly reflects income and is consistently used. Where...

  10. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... generally accepted accounting principles in a particular trade or business in accordance with accepted conditions or practices in that trade or business will ordinarily be regarded as clearly reflecting income... a trade or business if such combination clearly reflects income and is consistently used. Where...

  11. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... generally accepted accounting principles in a particular trade or business in accordance with accepted conditions or practices in that trade or business will ordinarily be regarded as clearly reflecting income... a trade or business if such combination clearly reflects income and is consistently used. Where...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. The Increasing Importance and Imperative of the School Business Manager

    ERIC Educational Resources Information Center

    Starr, Karen

    2013-01-01

    One important effect of increasing localized autonomy, authority, responsibility, and accountability has been a growing yet understated recognition that effective business management is an essential component of educational leadership. The education business is expanding and becoming more complex and requires propitious oversight. As a result,…

  18. Business/Education Partnerships in South Carolina. Model Projects.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia. Div. of Public Accountability.

    This document contains reports from school districts in South Carolina on the status of their successful partnerships between schools and businesses. They are examples of what is happening in South Carolina today and what could happen between other businesses and schools as new alliances are formed. These accounts describe new ideas for…

  19. Action Learning as a Core Process for SME Business Support

    ERIC Educational Resources Information Center

    Powell, James A.; Houghton, Jane

    2008-01-01

    This is an account the work of NetworkNorthWest, a [pound]1m project at the University of Salford that ran between 2004 and 2007 and was developed to address the issues relating to poor take up of traditional business support by small to medium-sized enterprises (SMEs) and low levels of engagement of the business community with Institutes of…

  20. A Good Business Manager Can Save You Money.

    ERIC Educational Resources Information Center

    Nowakowski, Ben C.; Schneider, Robert

    1996-01-01

    Financially troubled districts could benefit by investing in a school business manager's salary. This article discusses how business managers can save districts money or increase revenue by streamlining cash management, fiscal accounting and reporting, financial planning and budgeting, grantsmanship, construction management, insurance and risk…

  1. Reputational Challenges for Business Schools: A Contextual Perspective

    ERIC Educational Resources Information Center

    Siebert, Sabina; Martin, Graeme

    2013-01-01

    Purpose: The dominant variance theory approaches to researching business school reputations are based on a positivistic hypothetico-deductive research methodology and do not adequately take into account either the different levels and types of contexts in which business schools operate or the diversity of stakeholder interests. The aim of this…

  2. 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…

  3. Business travelers: vaccination considerations for this population.

    PubMed

    Chen, Lin H; Leder, Karin; Wilson, Mary E

    2013-04-01

    Illness in business travelers is associated with reduced productivity on the part of the employee as well as the employer. Immunizations offer a reliable method of preventing infectious diseases for international business travelers. The authors review the travel patterns of business travelers, available data on illnesses they encounter, their potential travel-associated risks for vaccine-preventable diseases and recommendations on immunizations for this population. Routine vaccines (e.g., measles, tetanus and influenza) should be reviewed to assure that they provide current coverage. The combined hepatitis A and hepatitis B vaccine with a rapid schedule offers options for those with time constraints. Other vaccine recommendations for business travelers need to focus on their destinations and activities and underlying health, taking into account the concept of cumulative risk for those with frequent travel, multiple trips or long stays.

  4. 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.

  5. A Business Education Program for Training Library Technicians.

    ERIC Educational Resources Information Center

    McQueen, Harriett

    1981-01-01

    Describes a one-year program at Austin Peay State University to train paraprofessional library technicians. Curriculum consists of courses in typing, business communications, accounting, and office procedures. A supervised internship in a local library setting culminates the training. (CT)

  6. 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)

  7. 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)

  8. Summaries Of Research Studies In Business Education-1968

    ERIC Educational Resources Information Center

    Nat Bus Educ Ass, 1969

    1969-01-01

    Abstracts of doctoral and masters' theses are presented in the following categories: accounting, administration, automation, bookkeeping, communications, distributive education, economics, general business, guidance, higher education, materials of instruction, methods of instruction, office education, philosophy, prognosis, secretarial training,…

  9. 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

  10. 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…

  11. Employers, Ambiguity, and the Business Educator

    ERIC Educational Resources Information Center

    Arnold, Richard D.

    1974-01-01

    Business education teachers must continue to design relevant learning experiences for future secretaries, teachers, accountants, and managers. Alternatives to the current programs emphasize the need for better information about working conditions, job descriptions and employers' perceptions of what makes a successful employee. (JC)

  12. 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…

  13. Advertising and Business Management: Journalism, English.

    ERIC Educational Resources Information Center

    Adams, Marlene E.; Bullock, Johanna

    A course to train students in proper handling of school accounts--contracts, bookkeeping, business letters, the significance of school audit--is presented. Selling advertising and developing ideas of a profit and/or publicity-oriented nature are also covered. Course objectives include the following: (1) The student will explain the purpose of a…

  14. 12 CFR 250.402 - Service as officer, director, or employee of licensee corporation under the Small Business...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... apply to serving as an officer, director, or employee of either a small business investment company organized under the Small Business Investment Act of 1958, or an investment company chartered under the laws... corporation under the Small Business Investment Act of 1958 (15 U.S.C. 661 et seq.). It is understood that...

  15. 77 FR 23228 - Notice of Submission for OMB Review; Small Business Innovation Research (SBIR) Program-Phase II...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-18

    ... Public Law 106-554, the ``Small Business Reauthorization Act of 2000, H.R. 5667'' enacted on December 21... Notice of Submission for OMB Review; Small Business Innovation Research (SBIR) Program--Phase II--Grant Application Package SUMMARY: This application package invites small business concerns to submit a Phase...

  16. 77 FR 23229 - Submission for OMB Review; Small Business Innovation Research (SBIR) Program-Phase I-Grant...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-18

    ... Law 106- 554, the ``Small Business Reauthorization Act of ] 2000, H.R. 5667'' enacted on December 21... Submission for OMB Review; Small Business Innovation Research (SBIR) Program--Phase I--Grant Application Package SUMMARY: This application package invites small business concerns to submit a Phase I...

  17. "Growth Models" Gaining in Accountability Debate

    ERIC Educational Resources Information Center

    Hoff, David J.

    2007-01-01

    In the debate over the future of the No Child Left Behind Act, policymakers, educators, and researchers seem to agree on one thing: The federal law's accountability system should be rewritten so it rewards or sanctions schools on the basis of students' academic growth. The U.S. Department of Education recently reaffirmed the Bush administration's…

  18. Maryland Handbook on the Accountability Assessment Program.

    ERIC Educational Resources Information Center

    Research Triangle Inst., Durham, NC. Center for Educational Research and Evaluation.

    Article 77, Section 28a, of the Annotated Code of the Laws of Maryland, commonly called the Maryland Educational Accountability Program (MAAP), was passed in 1972 by the Maryland General Assembly. This act should insure when properly implemented, that educational programs: (1) lead to the attainment of established educational objectives, (2)…

  19. Canadian Business Schools: Going out of Business?

    ERIC Educational Resources Information Center

    Dobni, Dawn; Dobni, Brooke

    1996-01-01

    Using Porter's five-forces model (potential entrants, suppliers, buyers, rivalry, substitutes) to analyze competition in Canadian university business schools, the authors conclude that schools are becoming increasingly vulnerable to competitive pressures and that strategic reorientation is necessary. (SK)

  20. Innovations in Law.

    ERIC Educational Resources Information Center

    Martz, Carlton

    2000-01-01

    This issue of "Bill of Rights in Action" looks at historical and recent innovations in law. The first article examines the code of laws developed by the ancient Hebrews which influenced Roman law, English law, and the U.S. Declaration of Independence and Constitution. The second article explores Thomas Jefferson's writing of the…

  1. Students and the Law.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia. Office of Vocational Education.

    Designed as a practical approach to the study of law, this publication offers seven lesson plans focusing on legal topics that have potential significance to high school students preparing to enter the world of work. Lesson plans address the following topics: minors and the law, automobile insurance, employment law, sports and the law, computer…

  2. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  3. Economics of mining law

    USGS Publications Warehouse

    Long, K.R.

    1995-01-01

    Modern mining law, by facilitating socially and environmentally acceptable exploration, development, and production of mineral materials, helps secure the benefits of mineral production while minimizing environmental harm and accounting for increasing land-use competition. Mining investments are sunk costs, irreversibly tied to a particular mineral site, and require many years to recoup. Providing security of tenure is the most critical element of a practical mining law. Governments owning mineral rights have a conflict of interest between their roles as a profit-maximizing landowner and as a guardian of public welfare. As a monopoly supplier, governments have considerable power to manipulate mineral-rights markets. To avoid monopoly rent-seeking by governments, a competitive market for government-owned mineral rights must be created by artifice. What mining firms will pay for mineral rights depends on expected exploration success and extraction costs. Landowners and mining firms will negotlate respective shares of anticipated differential rents, usually allowing for some form of risk sharing. Private landowners do not normally account for external benefits or costs of minerals use. Government ownership of mineral rights allows for direct accounting of social prices for mineral-bearing lands and external costs. An equitable and efficient method is to charge an appropriate reservation price for surface land use, net of the value of land after reclamation, and to recover all or part of differential rents through a flat income or resource-rent tax. The traditional royalty on gross value of production, essentially a regressive income tax, cannot recover as much rent as a flat income tax, causes arbitrary mineral-reserve sterilization, and creates a bias toward development on the extensive margin where marginal environmental costs are higher. Mitigating environmental costs and resolving land-use conflicts require local evaluation and planning. National oversight ensures

  4. 76 FR 8221 - Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... February 11, 2011 Part VII Small Business Administration 13 CFR Parts 121 and 124 Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status Determinations; Final Rule #0;#0... BUSINESS ADMINISTRATION 13 CFR Parts 121 and 124 RIN 3245-AF53 Small Business Size Regulations;...

  5. The Need for Writing Skill in Accounting Firms.

    ERIC Educational Resources Information Center

    Northey, Margot

    1990-01-01

    Assesses the need for good writing skills in large accounting firms that operate in an increasingly competitive environment with new imperatives of client service and business development. Analyzes specific kinds of writing by professional accountants, and examines how firms encourage good writing through training, hiring, and evaluation…

  6. Evaluation of Agricultural Accounting Software. Improved Decision Making. Third Edition.

    ERIC Educational Resources Information Center

    Lovell, Ashley C., Comp.

    Following a discussion of the evaluation criteria for choosing accounting software, this guide contains reviews of 27 accounting software programs that could be used by farm or ranch business managers. The information in the reviews was provided by the software vendors and covers the following points for each software package: general features,…

  7. Using Collaboration for Curriculum Change in Accounting Higher Education

    ERIC Educational Resources Information Center

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

  8. 18 CFR 367.3010 - Account 301, Organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... readiness to do business. (b) This account must include the following items: (1) Cost of obtaining... service company. (5) Stock and minute books and corporate seal. (c) This account must not include any discounts upon securities issued or assumed; nor may it include any costs incident to negotiating...

  9. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  10. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  11. THE INTERESTS IN MANAGEMENT CONFERENCES AT EAST TENNESSEE STATE UNIVERSITY AMONG BUSINESS OWNERS AND MANAGERS.

    ERIC Educational Resources Information Center

    NOBLE, ALBERT C.

    IN A STUDY TO DETERMINE THE NEED FOR AND INTEREST IN MANAGEMENT CONFERENCES TO BE SPONSORED BY EAST TENNESSEE STATE UNIVERSITY FOR BUSINESS OWNERS AND MANAGERS, 136 BUSINESSMEN IN A NINE COUNTY AREA SURROUNDING THE UNIVERSITY RATED SUGGESTED CONFERENCE TOPICS. BANKERS, LAWYERS, ACCOUNTANTS, AND BUSINESS LEADERS, BUYERS FOR BUSINESS FIRMS, AND…

  12. How to Cope with Different and Convergent Business Cultural Values in Europe?

    ERIC Educational Resources Information Center

    Savaneviciene, Asta; Stark, Gerhard

    2008-01-01

    Rapid developments in how international enterprises cooperate raise many lot of problems, when business partners apply attitudes, aspirations, and behaviour shaped in their own cultural environment. Business partners often do not take into account management traditions and value systems of countries in which they set up business. Business…

  13. Education and Training that Meets the Needs of Small Business: A Systematic Review of Research

    ERIC Educational Resources Information Center

    Dawe, Susan; Nguyen, Nhi

    2007-01-01

    Small businesses account for the great majority of businesses and half the private sector employment in Australia, but only one third provide structured training for their employees. This study, a systematic review of existing research, set out to find clear evidence of intervention strategies that meet small business needs in relation to the…

  14. 28 CFR 802.20 - Accounting of disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... or criminal law enforcement agency as provided by subsection (c)(3) of the Privacy Act. You will be... longer, except that no accounting will be provided to the record subject for disclosures made to...

  15. 28 CFR 802.20 - Accounting of disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... or criminal law enforcement agency as provided by subsection (c)(3) of the Privacy Act. You will be... longer, except that no accounting will be provided to the record subject for disclosures made to...

  16. 28 CFR 802.20 - Accounting of disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... or criminal law enforcement agency as provided by subsection (c)(3) of the Privacy Act. You will be... longer, except that no accounting will be provided to the record subject for disclosures made to...

  17. 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

  18. Why business models matter.

    PubMed

    Magretta, Joan

    2002-05-01

    "Business model" was one of the great buzz-words of the Internet boom. A company didn't need a strategy, a special competence, or even any customers--all it needed was a Web-based business model that promised wild profits in some distant, ill-defined future. Many people--investors, entrepreneurs, and executives alike--fell for the fantasy and got burned. And as the inevitable counterreaction played out, the concept of the business model fell out of fashion nearly as quickly as the .com appendage itself. That's a shame. As Joan Magretta explains, a good business model remains essential to every successful organization, whether it's a new venture or an established player. To help managers apply the concept successfully, she defines what a business model is and how it complements a smart competitive strategy. Business models are, at heart, stories that explain how enterprises work. Like a good story, a robust business model contains precisely delineated characters, plausible motivations, and a plot that turns on an insight about value. It answers certain questions: Who is the customer? How do we make money? What underlying economic logic explains how we can deliver value to customers at an appropriate cost? Every viable organization is built on a sound business model, but a business model isn't a strategy, even though many people use the terms interchangeably. Business models describe, as a system, how the pieces of a business fit together. But they don't factor in one critical dimension of performance: competition. That's the job of strategy. Illustrated with examples from companies like American Express, EuroDisney, WalMart, and Dell Computer, this article clarifies the concepts of business models and strategy, which are fundamental to every company's performance.

  19. Small Business Procurement Event

    DTIC Science & Technology

    2014-08-13

    Small Business Procurement Event 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e. TASK...distribution unlimited 13. SUPPLEMENTARY NOTES NDIA 27th Navy Gold Coast Small Business Procurement Event , 12-13 Aug 2014, San Diego, CA. 14. ABSTRACT...18 Target the Small Business Accessible Market within the Department of the Navy $77.8B Department of the Navy Total SB Eligible Spend

  20. Business law. Fundamentals for the occupational health nurse.

    PubMed

    D'Arruda, Kimberley A

    2002-05-01

    1. A basic understanding of the judicial system will enable occupational health nurses to read court opinions and have a better understanding of whether or how they or their companies are affected by the decision. With this knowledge, occupational health nurses can help their organization avoid legal liability by ensuring that the company does not act contrary to the decisions of the controlling courts. 2. As they are often involved in the process of contracting for goods and services, occupational health nurses need to be aware of general contract terminology and negotiating techniques so they will be better able to protect their companies. In addition, occupational health nurses can also assist in the actual contract drafting process with knowledge of a few concepts, such as the description, caption, operative language of the agreement, and definitions, of a contract. 3. Occupational health nurses are often called upon to be expert witnesses and can play an integral part in the litigation process. Because of the importance of expert witnesses, occupational health nurses must have an understanding of how to effectively provide expert witness testimony.

  1. 75 FR 23214 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

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

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

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  3. Business Plan in Brief : Draft.

    SciTech Connect

    United States. Bonneville Power Administration.

    1994-06-01

    Competition is revolutionizing the electricity industry, and utilities may never be the same. In the past two decades, government deregulation has transformed the airline, cable television, natural gas, and telecommunications industries. Now, with the passage of new laws which have spurred the growth of independent power and opened up transmission access, the electric utility industry has become the laboratory for change. Here in the Northwest, dramatic changes in the electric industry mean that the Bonneville Power Administration (BPA) is facing real competition. Our customers have more choices than they had in the past. BPA`s draft Business Plan is a direct response to this changing environment. The plan presents how we propose to adapt to the new competitive marketplace. This is a summary of the plan and some of the important issues it raises for regional discussion. The draft plan contains much more detail on all the topics mentioned here. Business Plan is BPA`s first attempt to integrate the long-term strategic plans of the various parts of the agency with a strategic financial plan. Change is evident throughout the plan--change in our operating environment, in our strategic direction, in our customer and constituent relationships, and in BPA itself as an organization.

  4. Gendered Discourse about Family Business

    ERIC Educational Resources Information Center

    Danes, Sharon M.; Haberman, Heather R.; McTavish, Donald

    2005-01-01

    Language patterns of family business owners were explored by identifying discourse styles and emphasized ideas in four presenting contexts: business, family, intersection of family and business, and business success. The content analysis supports the existence of a general discourse style within family businesses and of similarities and…

  5. 78 FR 30388 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel OSPREY; Invitation for Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-22

    ..., Maryland, Virginia, North Carolina, South Carolina, Georgia, Florida, and Puerto Rico'' The complete... association, business, labor union, etc.). You may review DOT's complete Privacy Act Statement in the Federal... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  6. 78 FR 68147 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel KARIBELLA; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-13

    ..., New Jersey, Pennsylvania, Delaware, Maryland, Virginia, North Carolina, South Carolina, Georgia..., if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  7. 78 FR 64282 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel EVEN KIEHL; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-28

    ... or fewer''. Geographic Region: California, South Carolina, Florida, North Carolina, Oregon... submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete Privacy... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel EVEN...

  8. 78 FR 76404 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel TUESDAY'S CHILD; Invitation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-17

    ....'' Geographic Region: ``Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi... comment, if submitted on behalf of an association, business, labor union, etc.). You may review DOT's... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel TUESDAY'S...

  9. 78 FR 68148 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel IMPROMPTU; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-13

    ... Region: Florida, Georgia, South Carolina, North Carolina, Virginia, New York, Connecticut, Rhode Island..., if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  10. 78 FR 47825 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel SERENITY; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-06

    ..., Washington, DC, North Carolina, South Carolina, Georgia, Florida, Louisiana, Mississippi, Alabama, and Texas..., if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  11. 76 FR 67252 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel BEIJA FLOR; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-31

    ....'' GEOGRAPHIC REGION: ``California, Oregon, Washington, Florida, Georgia, South Carolina, North Carolina..., if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel BEIJA...

  12. 78 FR 25531 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel TEMPEST; Invitation for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-01

    ..., Maryland, Washington, DC, Virginia, North Carolina, South Carolina, Georgia, Florida. The complete... association, business, labor union, etc.). You may review DOT's complete Privacy Act Statement in the Federal... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  13. 78 FR 47826 - Requested Administrative Waiver of the Coastwise Trade Laws: Vessel JAMMIN; Invitation for Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-06

    ... small groups''. Geographic Region: ``Maryland, Virginia, Washington, DC, North Carolina, South Carolina... comment, if submitted on behalf of an association, business, labor union, etc.). You may review DOT's... Maritime Administration Requested Administrative Waiver of the Coastwise Trade Laws: Vessel...

  14. 7 CFR 4280.114 - Laws that contain other compliance requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BUSINESS-COOPERATIVE SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE LOANS AND GRANTS Renewable Energy Systems and Energy Efficiency Improvements Program Section A. Grants § 4280.114 Laws...

  15. 12 CFR 34.4 - Applicability of state law.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... loaned upon the security of real estate; (6) Escrow accounts, impound accounts, and similar accounts; (7) Security property, including leaseholds; (8) Access to, and use of, credit reports; (9) Disclosure and advertising, including laws requiring specific statements, information, or other content to be included...

  16. Business Economics Courses for Business Students: A Note.

    ERIC Educational Resources Information Center

    Douglas, Evan J.

    1979-01-01

    Suggests that business students should be offered business-related economics courses on subjects such as managerial economics and business conditions analysis. Philosophy and content of these courses are suggested. (DB)

  17. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  18. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With... capital assets, when the purchase method of accounting for a business combination is used, whether or not... method of accounting for a business combination is used, allowable amortization and cost of money...

  19. What accounting leaves out of hospital financial management.

    PubMed

    Boles, K E; Glenn, J K

    1986-01-01

    As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

  20. Learning About Business.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center for Vocational and Technical Education.

    In the teacher's guide, learning experiences focus on helping students in primary grades develop their understanding of the interrelationships among businesses, workers, and families through examinations of local stores and businesses and of the workers who work in them. Students are given the opportunity to acquire economical awareness and…

  1. Teaching Business Italian.

    ERIC Educational Resources Information Center

    Trivelli, Remo J.

    The University of Rhode Island's business Italian course is an advanced language course whose focus is the Italian business world and its reflection of values, customs, and traditions. The course begins with presentations on salient features of contemporary Italian, such as syntactical simplification and nominalization, and how the social,…

  2. Business Schools at Risk.

    ERIC Educational Resources Information Center

    BizEd, 2002

    2002-01-01

    Explores pervasive forces, such as faculty shortages, pressures to enhance curricular relevance, and intense, worldwide competition, that are threatening traditional business schools. Describes recommendations reached by the Management Education Task Force formed by the Association to Advance Collegiate Schools of Business, which addressed these…

  3. IBM Small Business Survey.

    ERIC Educational Resources Information Center

    International Business Machines Corp., Armonk, NY.

    A telephone survey conducted March 15-22, 1991, examined how small businesses are currently performing. Interviewees were 400 small business owners randomly selected from a Dun and Bradstreet list of companies with 50 or fewer employees. Major findings were as follows: (1) owners were survivors, highly confident in their own abilities, and…

  4. Teaching Business Online

    ERIC Educational Resources Information Center

    MacKillop, Robyn

    2010-01-01

    Business is integral to the functioning of the national economy, politics, education and everyday living. It is without question that business education is a vital part of the high school experience, and should be seen as required courses rather than electives. Preparing high school students for real life beyond high school happens in the business…

  5. Business Communication in BELF

    ERIC Educational Resources Information Center

    Kankaanranta, Anne; Louhiala-Salminen, Leena

    2007-01-01

    The authors' business communication perspective is not in fact that of ESL but rather English as a foreign language (EFL) or, even more so, English as a lingua franca (ELF). To be more specific, they would like to add one more acronym to the list: They teach BELF, by which they refer to ELF for business communication purposes. The authors work as…

  6. The Business of Life.

    ERIC Educational Resources Information Center

    Dunski, Jonathan F.

    1997-01-01

    Describes a learning game called The Business of Life that demonstrates the cellular processes of photosynthesis and respiration as business transactions. Incorporates the ideas that energy flows through ecosystems as well as through cells of individual organisms. Demonstrates the interdependence of living things and that processes at the cellular…

  7. School Business Administration.

    ERIC Educational Resources Information Center

    Jordan, K. Forbis; And Others

    This textbook reviews the principal concerns within each of 13 major responsibility areas in school business administration. The first chapter assesses the political, social, and economic context in which schools function and school administrators work. The role and function of the school business administrator within this context is addressed in…

  8. Selective Lessons from Business

    ERIC Educational Resources Information Center

    Schlechty, Phillip C.

    2008-01-01

    Over the years, the author has participated in many gatherings where business leaders have been invited to provide educational leaders with advice regarding the way they should lead their schools. Some of these events proved satisfying, but others proved disastrous. In this article, the author argues that it is a mistake to invite business leaders…

  9. Agriculture Business and Management.

    ERIC Educational Resources Information Center

    Seperich, George; And Others

    This curriculum guide is intended for vocational agriculture teachers who deliver agricultural business and management programs at the secondary or postsecondary level. It is based on the Arizona validated occupational competencies and tasks for management and supervisory positions in agricultural business. The competency/skill and task list…

  10. International Business Studies.

    ERIC Educational Resources Information Center

    Hendon, Donald W.

    The new International Business major within the School of Business, begun in fall 1989, is an ongoing, enriched program for highly motivated students of above-average scholastic achievement. Its primary purposes are to (1) prepare students to understand America's trading partners and (2) teach the technical knowledge needed in an international…

  11. Business Games Handbook.

    ERIC Educational Resources Information Center

    Graham, Robert G.; Gray, Clifford F.

    The aim of this handbook is to provide training directors and all others interested in business games with an organized listing and description of business games and their sources; and to provide a source of sufficient data to help them select games for a particular purpose. The games are categorized as general purpose games, used in management…

  12. General Business 101.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide contains guidelines for conducting a secondary-level general business course. Intended to serve as an introduction to business and consumer fundamentals, the course provides socioeconomic background useful to students seeking vocational preparation for office and clerical occupations. The goals and objectives of the course are…

  13. Building Tomorrow's Business Today

    ERIC Educational Resources Information Center

    Ryan, Jim

    2010-01-01

    Modern automobile maintenance, like most skilled-trades jobs, is more than simple nuts and bolts. Today, skilled-trades jobs might mean hydraulics, computerized monitoring equipment, electronic blueprints, even lasers. As chief executive officer of Grainger, a business-to-business maintenance, repair, and operating supplies company that…

  14. Defining Business English.

    ERIC Educational Resources Information Center

    Pickett, G. D.

    Business language is directed both outward, toward the general public and inward, toward the particular type of business. In the first instance, it approximates lay language and has contributed some expressions to common usage. In the second instance, it departs from lay language and becomes specialized within each industry, sometimes to the point…

  15. Personal Achievement Reading: Business.

    ERIC Educational Resources Information Center

    Swinton, Janet R.

    Exercises are provided in this set of four workbooks designed to aid students in business programs in building vocabulary and reading skills. Each workbook borrows from business terminology to provide explanations and exercises for a sequential series of instructional objectives. One workbook concentrates on developing the ability to determine…

  16. Microcomputers in Business Education.

    ERIC Educational Resources Information Center

    Muscat, Eugene

    1980-01-01

    This article acquaints business educators with the equipment, terminology, and the wide range of applications microcomputers have in business education programs. Areas examined include hardware, software, computer-assisted instruction (drill and practice, simulation, and tutorial), computer-managed instruction, and word processing. (CT)

  17. Civil Law Glossary.

    ERIC Educational Resources Information Center

    Update on Law-Related Education, 1997

    1997-01-01

    Presents a glossary of civil law terms originally compiled for journalists by the American Bar Association. Defines many essential civil law concepts and practices including compensatory damages, jurisdiction, motion to dismiss, discovery, and remedy. (MJP)

  18. Criminal Alien Accountability Act

    THOMAS, 111th Congress

    Rep. Issa, Darrell E. [R-CA-49

    2009-06-11

    07/23/2009 Referred to the Subcommittee on Immigration, Citizenship, Refugees, Border Security, and International Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  20. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  1. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  2. The Impact of Lecture Capture on Student Performance in Business Courses

    ERIC Educational Resources Information Center

    Terry, Neil; Macy, Anne; Clark, Robin; Sanders, Gary

    2015-01-01

    This paper examines the effect of the e-learning technology of lecture capture on the performance of undergraduate business students in business law, economics, finance, and management courses. The sample consists of 890 student observations at a midsized regional institution located in the Southwestern region of the United States. The dependent…

  3. Enhancing the Educational Value of Experiential Learning: The Business Court Project

    ERIC Educational Resources Information Center

    Nees, Anne Tucker; Willey, Susan; Mansfield, Nancy R.

    2010-01-01

    A critical element of an introductory course in business law includes an understanding of the court process and dispute resolution. At Georgia State University (GSU), the authors have required undergraduate business students to make a "court visit" to witness this process in action and to broaden students' basic understanding of the role…

  4. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small... procurement authority the Office of Small and Disadvantaged Business Utilization. Each office is headed by...

  5. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small... procurement authority the Office of Small and Disadvantaged Business Utilization. Each office is headed by...

  6. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small... procurement authority the Office of Small and Disadvantaged Business Utilization. Each office is headed by...

  7. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small... procurement authority the Office of Small and Disadvantaged Business Utilization. Each office is headed by...

  8. 41 CFR 105-53.130-4 - Office of Small and Disadvantaged Business Utilization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Disadvantaged Business Utilization. 105-53.130-4 Section 105-53.130-4 Public Contracts and Property Management... Utilization. (a) Creation and authority. Public Law 95-507, October 14, 1978, an amendment to the Small... procurement authority the Office of Small and Disadvantaged Business Utilization. Each office is headed by...

  9. 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…

  10. 75 FR 1296 - Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-11

    ... From the Federal Register Online via the Government Publishing Office SMALL BUSINESS ADMINISTRATION 13 CFR Parts 121 and 124 Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status Determinations AGENCY: U.S. Small Business Administration. ACTION: Notice...

  11. 77 FR 28237 - Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... / Monday, May 14, 2012 / Rules and Regulations#0;#0; ] SMALL BUSINESS ADMINISTRATION 13 CFR Part 124 RIN 3245-AF53 Small Business Size Regulations; 8(a) Business Development/Small Disadvantaged Business Status Determinations; Correction AGENCY: U.S. Small Business Administration. ACTION:...

  12. [Medicine aboard cruise ships--law insurance specifics].

    PubMed

    Ottomann, C; Frenzel, R; Muehlberger, T

    2013-04-01

    The booming cruise industry, associated with ships with more passengers and crew on board, results in growing medical needs for the ship doctor. The ship's doctor insurance policy includes different jurisdictions, namely national law, international law, tort law, insurance law and labor law. In addition, international agreements must be taken into account, which complicates the design of an adequate insurance policy. Equally high are the costs and defense costs for the ship's doctor in case of liability. In order to limit the liability for all parties is to ask for appropriately qualified medical staff, hired on board.

  13. Development of a Naval Supply Systems Command Acquisition Supplement - A Business Practice Improvement

    DTIC Science & Technology

    2015-09-01

    Hyperlink to NAVSUPINST 4230.37D) PART 19 SMALL BUSINESS PROGRAMS PART 22 APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS PART 23...SUPPLEMENT— A BUSINESS PRACTICE IMPROVEMENT September 2015 By: Annette Stevenson Advisors: Charles K. Pickar Clarence M. Belton...COMMAND ACQUISITION SUPPLEMENT—A BUSINESS PRACTICE IMPROVEMENT 5. FUNDING NUMBERS 6. AUTHOR(S) Stevenson, Annette 7. PERFORMING ORGANIZATION NAME(S) AND

  14. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

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

  15. Business Communications Students Demonstrate Realistic Business Practices.

    ERIC Educational Resources Information Center

    Lehman, Carol M.

    1987-01-01

    Suggests that business communication students can improve their management and communications skills by forming teams and playing the roles of corporate employees, including holding stockholders' meetings, drawing up reports, discussing new products, and in general honing their professional appearance and conduct. (JC)

  16. English through Business and Business through English.

    ERIC Educational Resources Information Center

    Lesley, Tay

    This paper describes a highly specialized ESL program for a group of foreign students at the University of Southern California. The students were foreign graduates in business administration and economics who were entering the MBA program at USC. Previous experience with such students indicated that many entered the program with an insufficient…

  17. Campus Common Law

    ERIC Educational Resources Information Center

    Bakken, Gordon Morris

    1976-01-01

    Discusses the legal principle of common law as it applies to the personnel policies of colleges and universities in an attempt to define the parameters of campus common law and to clarify its relationship to written university policies and relevant state laws. (JG)

  18. On Teaching Natural Law.

    ERIC Educational Resources Information Center

    Forte, David F.

    1978-01-01

    A brief look at Columbia, Harvard, and Notre Dame law schools shows that the American tradition in teaching natural law has not been strong. The value of teaching natural law is discussed, a separate course or seminar is seen as the most effective option, and a selection of available sources for such a course is appended. (JMD)

  19. School of Law

    ERIC Educational Resources Information Center

    Olsen, Ken

    2005-01-01

    This article explains how Street Law helps teachers to defuse tensions between students and police through a combination of education, empathy, and expertise. Street Law was born at Georgetown in 1972. Every year, it sends two dozen law students like Courtney Donovan into Washington, D.C., high schools to help teach the year long course. Street…

  20. Education on Environmental Law.

    ERIC Educational Resources Information Center

    Cano, Guillermo J.

    1981-01-01

    Argues that environmental law, as part of legal science, should be taught at universities; discusses the development of environmental law and its relationship to other sciences; and proposes a framework for studying environmental law as a university course for study. (DC)

  1. Henry's Law: A Retrospective

    ERIC Educational Resources Information Center

    Rosenberg, Robert M.; Peticolas, Warner L.

    2004-01-01

    A retrospective view of Henry's law and its applicability in any specific system at a finite concentration is tested. It can be concluded that Henry's law is only a limiting law and is adequate at low mole fractions but is useful for practical purposes where high precision is not required.

  2. The Laws Are Yours.

    ERIC Educational Resources Information Center

    Lawyers' Wives of Wisconsin, Racine.

    The pamphlet briefly describes various facets of the law and legal system in Wisconsin, and defines many legal terms. The objective is to further public understanding of the law and of the legal profession, particularly in Wisconsin. No attempt is made to answer specific legal questions. Sections cover civil and criminal law; the federal court…

  3. 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)

  4. Patent Law's Reproducibility Paradox.

    PubMed

    Sherkow, Jacob S

    2017-01-01

    Clinical research faces a reproducibility crisis. Many recent clinical and preclinical studies appear to be irreproducible--their results cannot be verified by outside researchers. This is problematic for not only scientific reasons but also legal ones: patents grounded in irreproducible research appear to fail their constitutional bargain of property rights in exchange for working disclosures of inventions. The culprit is likely patent law’s doctrine of enablement. Although the doctrine requires patents to enable others to make and use their claimed inventions, current difficulties in applying the doctrine hamper or even actively dissuade reproducible data in patents. This Article assesses the difficulties in reconciling these basic goals of scientific research and patent law. More concretely, it provides several examples of irreproducibility in patents on blockbuster drugs--Prempro, Xigris, Plavix, and Avastin--and discusses some of the social costs of the misalignment between good clinical practice and patent doctrine. Ultimately, this analysis illuminates several current debates concerning innovation policy. It strongly suggests that a proper conception of enablement should take into account after-arising evidence. It also sheds light on the true purpose--and limits--of patent disclosure. And lastly, it untangles the doctrines of enablement and utility.

  5. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    ERIC Educational Resources Information Center

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  6. 12 CFR 330.11 - Accounts of a corporation, partnership or unincorporated association.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., partnership or unincorporated association. (a) Corporate accounts. (1) The deposit accounts of a corporation... created under the laws of the United States or a state or but for sections 2(b), 3(c)(1), or 6(a)(1)...

  7. Minding My Own Business: Community Attitudes towards Underage Drinking

    ERIC Educational Resources Information Center

    James, Delores C. S.; Wirth, Christopher K.

    2010-01-01

    Underage drinking is a widespread national problem that requires continuous attention from different agencies and groups in the community. This project was funded by a 50-member local coalition that included groups such as researchers, faith-based organizations, law enforcement, parents, schools, community college, university, local businesses,…

  8. The Profitable Business of Cosmetology; Cosmetology 2: 9207.04.

    ERIC Educational Resources Information Center

    Dade County Public Schools, Miami, FL.

    The course outline represents the last course presented to the student before he becomes eligible to take the Florida State Board of Cosmetology examination. On completion of the course the student will have an understanding of the factors of beauty salon management, business law and regulations governing a salon, as well as the physical layout…

  9. McGraw-Hill's 1972 Report on Business & the Environment.

    ERIC Educational Resources Information Center

    Price, F., Ed.; And Others

    Up-to-date information on environmental law and enforcement, industrial problems and solutions, and municipal waste treatment problems is offered in this compendium. It reports on the condition of the American environment as it affects, and is affected by, the operation of business enterprises. The text deals objectively with present and future…

  10. Small Business Intermediary Lending Pilot Program Act of 2009

    THOMAS, 111th Congress

    Sen. Levin, Carl [D-MI

    2009-11-17

    11/17/2009 Read twice and referred to the Committee on Small Business and Entrepreneurship. (All Actions) Notes: For further action, see H.R.5297, which became Public Law 111-240 on 9/27/2010. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  11. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

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

  12. Narcissism and Accounting Majors

    ERIC Educational Resources Information Center

    Brown, Jill; Akers, Michael D.; Giacomino, Don E.

    2013-01-01

    Narcissism is a personality trait that varies in individuals much like other characteristics. Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders. While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited…

  13. Business Use of Satellite Communications.

    ERIC Educational Resources Information Center

    Edelson, Burton I.; Cooper, Robert S.

    1982-01-01

    Reviews business communications development and discusses business applications of satellite communications, system technology, and prospects for future developments in digital transmission systems. (JN)

  14. Approximation of Laws

    NASA Astrophysics Data System (ADS)

    Niiniluoto, Ilkka

    2014-03-01

    Approximation of laws is an important theme in the philosophy of science. If we can make sense of the idea that two scientific laws are "close" to each other, then we can also analyze such methodological notions as approximate explanation of laws, approximate reduction of theories, approximate empirical success of theories, and approximate truth of laws. Proposals for measuring the distance between quantitative scientific laws were given in Niiniluoto (1982, 1987). In this paper, these definitions are reconsidered as a response to the interesting critical remarks by Liu (1999).

  15. Patent Law for Computer Scientists

    NASA Astrophysics Data System (ADS)

    Closa, Daniel; Gardiner, Alex; Giemsa, Falk; Machek, Jörg

    More than five centuries ago the first patent statute was passed by the Venetian senate. It already had most of the features of modern patent law, recognizing the public interest in innovation and granting exclusive right in exchange for a full disclosure. Some 350 years later the industrial revolution led to globalisation. The wish to protect intellectual property on a more international level evolved and supranational treaties were negotiated. Patent laws are still different in many countries, however, and inventors are sometimes at a loss to understand which basic requirements should be satisfied if an invention is to be granted a patent. This is particularly true for inventions implemented on a computer. While roughly a third of all applications (and granted patents) relate, in one way or another, to a computer, applications where the innovation mainly resides in software or in a business method are treated differently by the major patent offices. The procedures at the USPTO, JPO and EPO and, in particular, the differences in the treatment of applications centring on software are briefly explained. In later sections of this book, a wealth of examples will be presented. The methodology behind the treatment of these examples is explained.

  16. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  17. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  18. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  19. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...

  20. 31 CFR 515.557 - Accounts of Cuban partnerships.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Accounts of Cuban partnerships. 515..., Authorizations, and Statements of Licensing Policy § 515.557 Accounts of Cuban partnerships. Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of...