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Sample records for accounting finance marketing

  1. Housing Markets and School Financing

    ERIC Educational Resources Information Center

    Loubert, Linda

    2005-01-01

    As school quality improves, does the housing market reflect buyers' perception of that change? In 1993, Texas implemented Senate Bill 7 (S.B. 7), commonly known as the Robin Hood financing of local schools, wherein some of the property tax revenues from wealthy school districts are redistributed to less wealthy districts. Data from Dallas County…

  2. Market turbulence creates financing opportunity.

    PubMed

    Cooper, James H

    2012-03-01

    The flight to high-quality assets resulting from Standard & Poor's downgrade of the U.S. government's credit rating has dropped the yield on U.S. Treasury securities as investors have sought refuge amid uncertain market conditions. Consequently, hospitals can now obtain mortgage insurance from the U.S. government to finance expansions and refinance their debt with GNMA securities at taxable interest rates that are often more favorable than tax-exempt bond fixed rates. Because GNMA certificates can be sold in a forward purchase transaction that locks in a fixed interest rate while avoiding payment of interest until construction funds are disbursed, they can help avoid the effects of negative arbitrage.

  3. Demonstrating marketing accountability.

    PubMed

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

    2008-01-01

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

  4. 43 CFR 29.6 - Financing, accounting, and audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. Burnout among Accounting and Finance Academics in Ireland

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  10. Financing nutrition services in a competitive market.

    PubMed

    Egan, M C; Kaufman, M

    1985-02-01

    Budget deficits and inflationary medical care costs threaten nutrition services, which until recently have been funded largely by federal, state, and local revenues. Nutritionists and dietitians responding to demands in the marketplace should develop innovative programs and pursue new sources for financing through the private sector, third-party payers, business/industry health promotion, and consumer fees for their services, as well as targeted federal, state, and locally funded food assistance, nutrition education, and health care programs. Trail-blazing dietitians are successfully offering their services in health maintenance organizations (HMOs), hospital or industry fitness programs, private practice, voluntary health agencies, and official agency programs. With the new federalism, nutritionists must articulate their role in comprehensive health care and market their services at the state and local levels in addition to the federal level. Nutrition services are defined to include assessment, planning, counseling, education, and referral to supportive agencies. Data management, managerial, and marketing skills must be developed for dietitians to compete effectively. Basic educational preparation and continuing education for practicing professionals must develop these competencies.

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

    PubMed Central

    2010-01-01

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

  12. Banking on Solar: Debt Finance in Today's Distributed Market (Poster)

    SciTech Connect

    Louder, T.

    2014-10-01

    Over the last two years, several entities - from banks to credit unions to solar finance companies -have rolled out distributed solar-specific loan programs in the United States. These solar-specific loans are a distinct loan in that the underwriting, loan terms, lender security interest, and other programmatic aspects are designed exclusively for the financing of solar installations. Until recently, loan financing for distributed solar installations was largely through home equity loans, commercial loans, and other standardized loan products available to homeowners and businesses for general expenditures. However, as the U.S. solar market matures, so too are its financing options, and solar-specific loans stand to gain market share. This poster was presented at the Solar Power International conference in Las Vegas, NV in October 2014.

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

    ERIC Educational Resources Information Center

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

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

  14. Essays on Market Microstructure, Behavioral Finance, and Asset Management

    ERIC Educational Resources Information Center

    Jochec, Marek

    2009-01-01

    This is a study on various aspects of market microstructure, behavioral finance and asset management. In the first chapter we put the PIN variable (Probability of Information-based trading) to test. The PIN variable has been used extensively in the microstructure literature despite the fact that its construction is based on rather strong…

  15. 12 CFR 613.3010 - Financing for processing or marketing operations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financing for processing or marketing... ELIGIBILITY AND SCOPE OF FINANCING Financing Under Titles I and II of the Farm Credit Act § 613.3010 Financing for processing or marketing operations. (a) Eligible borrowers. A borrower is eligible for...

  16. 48 CFR 32.202-3 - Conducting market research about financing terms.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... about financing terms. 32.202-3 Section 32.202-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Commercial Item Purchase Financing 32.202-3 Conducting market research about financing terms. Contract financing may be a...

  17. Thermodynamic analogies in economics and finance: instability of markets

    NASA Astrophysics Data System (ADS)

    McCauley, Joseph L.

    2003-11-01

    Interest in thermodynamic analogies in economics is older than the idea of von Neumann to look for market entropy in liquidity, advice that was not taken in any thermodynamic analogy presented so far in the literature. In this paper, we go further and use a standard strategy from trading theory to pinpoint why thermodynamic analogies necessarily fail to describe financial markets, in spite of the presence of liquidity as the underlying basis for market entropy. Market liquidity of frequently traded assets does play the role of the ‘heat bath‘, as anticipated by von Neumann, but we are able to identify the no-arbitrage condition geometrically as an assumption of translational and rotational invariance rather than (as finance theorists would claim) an equilibrium condition. We then use the empirical market distribution to introduce an asset's entropy and discuss the underlying reason why real financial markets cannot behave thermodynamically: financial markets are unstable, they do not approach statistical equilibrium, nor are there any available topological invariants on which to base a purely formal statistical mechanics. After discussing financial markets, we finally generalize our result by proposing that the idea of Adam Smith's Invisible Hand is a falsifiable proposition: we suggest how to test nonfinancial markets empirically for the stabilizing action of The Invisible Hand.

  18. 48 CFR 32.202-3 - Conducting market research about financing terms.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Conducting market research... 32.202-3 Conducting market research about financing terms. Contract financing may be a subject included in the market research conducted in accordance with part 10. If market research for...

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  20. 24 CFR 906.29 - Below-Market sales and financing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Below-Market sales and financing... URBAN DEVELOPMENT PUBLIC HOUSING HOMEOWNERSHIP PROGRAMS Program Administration § 906.29 Below-Market sales and financing. A homeownership plan may provide for below-market purchase prices or...

  1. 24 CFR 906.29 - Below-Market sales and financing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Below-Market sales and financing... URBAN DEVELOPMENT PUBLIC HOUSING HOMEOWNERSHIP PROGRAMS Program Administration § 906.29 Below-Market sales and financing. A homeownership plan may provide for below-market purchase prices or...

  2. 12 CFR 613.3010 - Financing for processing or marketing operations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Financing for processing or marketing... for processing or marketing operations. (a) Eligible borrowers. A borrower is eligible for financing for a processing or marketing operation under titles I and II of the Act only if the borrower: (1)...

  3. 12 CFR 613.3010 - Financing for processing or marketing operations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Financing for processing or marketing... for processing or marketing operations. (a) Eligible borrowers. A borrower is eligible for financing for a processing or marketing operation under titles I and II of the Act only if the borrower: (1)...

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Wilson, Thomas E.; Brooks, Richard C.

    1998-01-01

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

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

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

    PubMed

    Rovner, J A

    1998-01-01

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

  8. 12 CFR 390.296 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Money Market Deposit Accounts. 390.296 Section 390.296 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL... Affecting All State Savings Associations § 390.296 Money Market Deposit Accounts. (a) Money Market...

  9. 12 CFR 390.296 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Money Market Deposit Accounts. 390.296 Section 390.296 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL... Affecting All State Savings Associations § 390.296 Money Market Deposit Accounts. (a) Money Market...

  10. 12 CFR 390.296 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Money Market Deposit Accounts. 390.296 Section 390.296 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL... Affecting All State Savings Associations § 390.296 Money Market Deposit Accounts. (a) Money Market...

  11. Students' Expectations of a Career in Sales: A Comparison of Finance and Marketing Majors

    ERIC Educational Resources Information Center

    Kuzma, Ann T.; Kuzma, John R.; Thiewes, Harold F.

    2009-01-01

    Many of the graduates majoring in Finance and Marketing will secure entry-level positions in sales, often beginning careers dedicated to the sale of financial products; yet, perceptions of this career vary significantly, dependent on a student's area of study. The purpose of this study is to compare and contrast the perceptions of Finance majors…

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

    ERIC Educational Resources Information Center

    Hannaford, Claudia

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

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

    ERIC Educational Resources Information Center

    Bifulco, Robert; Buerger, Christian

    2015-01-01

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

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  15. Mobilizing Public Markets to Finance Renewable Energy Projects: Insights from Expert Stakeholders

    SciTech Connect

    Schwabe, P.; Mendelsohn, M.; Mormann, F.; Arent, D. J.

    2012-06-01

    Financing renewable energy projects in the United States can be a complex process. Most equity investment in new renewable power production facilities is supported by tax credits and accelerated depreciation benefits, and is constrained by the pool of potential investors that can fully use these tax benefits and are willing to engage in complex financial structures. For debt financing, non-government lending has largely been provided by foreign banks that may be under future lending constraints due to economic and regulatory conditions. To discuss renewable energy financing challenges and to identify new sources of capital to the U.S. market, two roundtable discussions were held with renewable energy and financing experts in April 2012. This report summarizes the key messages of those discussions and is designed to provide insights to the U.S. market and inform the international conversation on renewable energy financing innovations.

  16. Finance.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.; Rossmiller, Daniel M.

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

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

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

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

  18. 47 CFR 69.403 - Marketing expense (Account 6610).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610)....

  19. 47 CFR 69.403 - Marketing expense (Account 6610).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610)....

  20. 12 CFR 561.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money...

  1. 12 CFR 161.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Money Market Deposit Accounts. 161.28 Section 161.28 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 161.28 Money Market Deposit Accounts. (a) Money...

  2. 12 CFR 161.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Money Market Deposit Accounts. 161.28 Section 161.28 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 161.28 Money Market Deposit Accounts. (a) Money...

  3. 12 CFR 561.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money...

  4. 12 CFR 161.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Money Market Deposit Accounts. 161.28 Section 161.28 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 161.28 Money Market Deposit Accounts. (a) Money...

  5. 12 CFR 561.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money...

  6. 12 CFR 561.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money...

  7. 12 CFR 561.28 - Money Market Deposit Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Money Market Deposit Accounts. 561.28 Section 561.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY DEFINITIONS FOR REGULATIONS AFFECTING ALL SAVINGS ASSOCIATIONS § 561.28 Money Market Deposit Accounts. (a) Money...

  8. 47 CFR 69.403 - Marketing expense (Account 6610).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610)....

  9. 47 CFR 69.403 - Marketing expense (Account 6610).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610)....

  10. 47 CFR 69.403 - Marketing expense (Account 6610).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610)....

  11. Finance and Credit. Curriculum Guide. Marketing and Distributive Education.

    ERIC Educational Resources Information Center

    Northern Illinois Univ., DeKalb. Dept. of Business Education and Administration Services.

    Designed to be used with the General Marketing Curriculum Guide (ED 156 860), this guide is intended to provide the curriculum coordinator with a basis for planning a comprehensive program in the field of marketing and to allow marketing and distributive education teacher-coordinators maximum flexibility. It contains job competency sheets in ten…

  12. Finance.

    ERIC Educational Resources Information Center

    Alexander, Kern

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

  13. Finance.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

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

  14. Financing Solar Installations with New Markets Tax Credits: Denver, Colorado (Fact Sheet)

    SciTech Connect

    Coughlin, J.

    2010-09-01

    Fact sheet provides a brief overview of New Markets Tax Credits (NMTCs), a third-party financing incentive for solar installations in the public sector. NMTCs are intended to encourage economic activity in low-income and disadvantaged neighborhoods. The use of NMTCs in an innovative solar project transaction by the City of Denver, Colorado, is highlighted.

  15. Accountable Care Organizations in California: Market Forces at Work?

    PubMed

    Whaley, Christopher; Frech, H E; Scheffler, Richard M

    2015-08-01

    Accountable care organizations (ACOs), one of the most recent and promising health care delivery innovations, encourage care coordination among providers. While ACOs hold promise for decreasing costs by reducing unnecessary procedures, improving resource use as a result of economies of scale and scope, ACOs also raise concerns about provider market power. This study examines the market-level competition factors that are associated with ACO participation and the number of ACOs. Using data from California, we find that higher levels of preexisting managed care leads to higher ACO entry and enrollment growth, while hospital concentration leads to fewer ACOs and lower enrollment. We find interesting results for physician market power - markets with concentrated physician markets have a smaller share of individuals in commercial ACOs but a larger number of commercial ACO organizations. This finding implies smaller ACOs in these markets. PMID:26124301

  16. Accountable Care Organizations in California: Market Forces at Work?

    PubMed

    Whaley, Christopher; Frech, H E; Scheffler, Richard M

    2015-08-01

    Accountable care organizations (ACOs), one of the most recent and promising health care delivery innovations, encourage care coordination among providers. While ACOs hold promise for decreasing costs by reducing unnecessary procedures, improving resource use as a result of economies of scale and scope, ACOs also raise concerns about provider market power. This study examines the market-level competition factors that are associated with ACO participation and the number of ACOs. Using data from California, we find that higher levels of preexisting managed care leads to higher ACO entry and enrollment growth, while hospital concentration leads to fewer ACOs and lower enrollment. We find interesting results for physician market power - markets with concentrated physician markets have a smaller share of individuals in commercial ACOs but a larger number of commercial ACO organizations. This finding implies smaller ACOs in these markets.

  17. The Performing School: The Effects of Market & Accountability Policies

    ERIC Educational Resources Information Center

    Falabella, Alejandra

    2014-01-01

    Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually…

  18. 75 FR 16453 - Nasdaq OMX Commodities Clearing-Finance, LLC; Supplemental Notice That Initial Market-Based Rate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Nasdaq OMX Commodities Clearing--Finance, LLC; Supplemental Notice That...--Finance, LLC's application for market- based rate authority, with an accompanying rate tariff, noting...

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

    ERIC Educational Resources Information Center

    Gipson, Joella

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

  20. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.83 Officers—general superintendence;...

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

    ERIC Educational Resources Information Center

    Ngan, Nguyen Thi Chau

    2011-01-01

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

  2. State of the art in benefit-risk analysis: economics and marketing-finance.

    PubMed

    Kalogeras, N; Odekerken-Schröder, G; Pennings, J M E; Gunnlaugsdóttir, H; Holm, F; Leino, O; Luteijn, J M; Magnússon, S H; Pohjola, M V; Tijhuis, M J; Tuomisto, J T; Ueland, Ø; White, B C; Verhagen, H

    2012-01-01

    All market participants (e.g., investors, producers, consumers) accept a certain level of risk as necessary to achieve certain benefits. There are many types of risk including price, production, financial, institutional, and individual human risks. All these risks should be effectively managed in order to derive the utmost of benefits and avoid disruption and/or catastrophic economic consequences for the food industry. The identification, analysis, determination, and understanding of the benefit-risk trade-offs of market participants in the food markets may help policy makers, financial analysts and marketers to make well-informed and effective corporate investment strategies in order to deal with highly uncertain and risky situations. In this paper, we discuss the role that benefits and risks play in the formation of the decision-making process of market-participants, who are engaged in the upstream and downstream stages of the food supply chain. In addition, we review the most common approaches (expected utility model and psychometrics) for measuring benefit-risk trade-offs in the economics and marketing-finance literature, and different factors that may affect the economic behaviour in the light of benefit-risk analyses. Building on the findings of our review, we introduce a conceptual framework to study the benefit-risk behaviour of market participants. Specifically, we suggest the decoupling of benefits and risks into the separate components of utilitarian benefits, hedonic benefits, and risk attitude and risk perception, respectively. Predicting and explaining how market participants in the food industry form their overall attitude in light of benefit-risk trade-offs may be critical for policy-makers and managers who need to understand the drivers of the economic behaviour of market participants with respect to production, marketing and consumption of food products. PMID:21871522

  3. State of the art in benefit-risk analysis: economics and marketing-finance.

    PubMed

    Kalogeras, N; Odekerken-Schröder, G; Pennings, J M E; Gunnlaugsdóttir, H; Holm, F; Leino, O; Luteijn, J M; Magnússon, S H; Pohjola, M V; Tijhuis, M J; Tuomisto, J T; Ueland, Ø; White, B C; Verhagen, H

    2012-01-01

    All market participants (e.g., investors, producers, consumers) accept a certain level of risk as necessary to achieve certain benefits. There are many types of risk including price, production, financial, institutional, and individual human risks. All these risks should be effectively managed in order to derive the utmost of benefits and avoid disruption and/or catastrophic economic consequences for the food industry. The identification, analysis, determination, and understanding of the benefit-risk trade-offs of market participants in the food markets may help policy makers, financial analysts and marketers to make well-informed and effective corporate investment strategies in order to deal with highly uncertain and risky situations. In this paper, we discuss the role that benefits and risks play in the formation of the decision-making process of market-participants, who are engaged in the upstream and downstream stages of the food supply chain. In addition, we review the most common approaches (expected utility model and psychometrics) for measuring benefit-risk trade-offs in the economics and marketing-finance literature, and different factors that may affect the economic behaviour in the light of benefit-risk analyses. Building on the findings of our review, we introduce a conceptual framework to study the benefit-risk behaviour of market participants. Specifically, we suggest the decoupling of benefits and risks into the separate components of utilitarian benefits, hedonic benefits, and risk attitude and risk perception, respectively. Predicting and explaining how market participants in the food industry form their overall attitude in light of benefit-risk trade-offs may be critical for policy-makers and managers who need to understand the drivers of the economic behaviour of market participants with respect to production, marketing and consumption of food products.

  4. Section 1603 Treasury Grant Expiration. Industry Insight on Financing and Market Implications

    SciTech Connect

    Mendelsohn, Michael; Harper, John

    2012-06-01

    In the wake of the 2008-2009 financial crises, tax equity investors largely withdrew from the market, resulting in stagnation of project development. In response, Congress established the Treasury grant program pursuant to Section 1603 of the American Recovery and Reinvestment Act (Section 1603 Program) to offer a cash payment in lieu of a production and investment tax credit. This study addresses the likely project financing and market impacts from the expiration of the Section 1603 Program. The authors assembled an array of insights offered by financial executives active in the renewable energy (RE) market during conference panel discussions and in presentations, direct interviews, and email correspondences. This analysis found that the Section 1603 Program alleviated the need to monetize the tax credit incentives through specialized investors, helped lower the transaction and financing costs associated with renewable electricity projects, and generally supported an extensive build-out of renewable power generation capacity. With the expiration of the Section 1603 Program, smaller or less-established renewable power developers will have more difficulty attracting needed financial capital and completing their projects, development of projects relying on newer or 'innovative' technologies will likely slow as traditional tax equity investors are known to be highly averse to technology risk in the projects they fund, and, finally, projects relying on tax equity may be more expensive to develop due to higher transaction costs and potentially higher yields required to attract tax equity.

  5. Section 1603 Treasury Grant Expiration: Industry Insight on Financing and Market Implications

    SciTech Connect

    Mendelsohn, M.; Harper, J.

    2012-06-01

    In the wake of the 2008-2009 financial crises, tax equity investors largely withdrew from the market, resulting in stagnation of project development. In response, Congress established the Treasury grant program pursuant to Section 1603 of the American Recovery and Reinvestment Act (..Section..1603 Program) to offer a cash payment in lieu of a production and investment tax credit. This study addresses the likely project financing and market impacts from the expiration of the ..Section..1603 Program. The authors assembled an array of insights offered by financial executives active in the renewable energy (RE) market during conference panel discussions and in presentations, direct interviews, and email correspondences. This analysis found that the ..Section..1603 Program alleviated the need to monetize the tax credit incentives through specialized investors, helped lower the transaction and financing costs associated with renewable electricity projects, and generally supported an extensive build-out of renewable power generation capacity. With the expiration of the ..Section..1603 Program, smaller or less-established renewable power developers will have more difficulty attracting needed financial capital and completing their projects, development of projects relying on newer or 'innovative' technologies will likely slow as traditional tax equity investors are known to be highly averse to technology risk in the projects they fund, and, finally, projects relying on tax equity may be more expensive to develop due to higher transaction costs and potentially higher yields required to attract tax equity.

  6. The impact of competition among health care financing authorities on market yields and issuer interest expenses.

    PubMed

    Bernet, Patrick M; Carpenter, Caryl E; Saunders, Warren

    2011-01-01

    The main source of capital for non-for-profit health care organizations is tax-exempt municipal bonds. The tax-exempt nature of this debt requires that they be issued through financing authorities, which are run by, or affiliated with, state or local government agencies. In some states, all tax-exempt health care bonds must be issued through a single financing authority, but in other states the issuing health care organization has a choice of multiple authorities. Using a Herfindahl index of issuer concentration, prior research has found that greater competition among authorities results in lower interest costs to the issuing health care organization. We pick up where this earlier study left off, examining the links between authority competition, the interest expenses to the issuer, and the yield to the market investor. Although our analysis of all hospital bonds issued between 1994 and 2002 corroborates earlier findings with regard to interest expenses to the issuing health care organization, we also find market yield is lower for statewide authorities where issuer concentration is lower. Thus, authority competition is good from the issuers' point of view, but holds no favor in the investors' eyes. On the other hand, the lower market yield associated with statewide authorities does not make its way down to the issuer in the form of lower interest costs. To help sort through this paradox, we explore our findings through interviews of executives in state issuing authorities.

  7. Accountable Care Organizations: Integrated Care Meets Market Power.

    PubMed

    Scheffler, Richard M

    2015-08-01

    Will accountable care organizations (ACOs) deliver high-quality care at lower costs? Or will their potential market power lead to higher prices and lower quality? ACOs appear in various forms and structures with financial and clinical integration at their core; however, the tools to assess their quality and the incentive structures that will determine their success are still evolving. Both market forces and regulatory structures will determine how these outcomes emerge. This introduction reviews the evidence presented in this special issue to tackle this thorny trade-off. In general the evidence is promising, but the full potential of ACOs to improve the health care delivery system is still uncertain. This introductory review concludes that the current consensus is to let ACOs grow, anticipating that they will make a contribution to improve our poor-quality and high-cost delivery system.

  8. Pricing of range accrual swap in the quantum finance Libor Market Model

    NASA Astrophysics Data System (ADS)

    Baaquie, Belal E.; Du, Xin; Tang, Pan; Cao, Yang

    2014-05-01

    We study the range accrual swap in the quantum finance formulation of the Libor Market Model (LMM). It is shown that the formulation can exactly price the path dependent instrument. An approximate price is obtained as an expansion in the volatility of Libor. The Monte Carlo simulation method is used to study the nonlinear domain of the model and determine the range of validity of the approximate formula. The price of accrual swap is analyzed by generating daily sample values by simulating a two dimension Gaussian quantum field.

  9. To Market, to Market: An Historic Account of How Schools Have Marketed Themselves over the Past 150 Years

    ERIC Educational Resources Information Center

    Hooper, Carole

    2011-01-01

    This article provides an historical account of how fee-charging Victorian schools have marketed themselves over the past 150 years (via the use of advertisements, brochures, and prospectuses) in order to promote those aspects of schooling believed to be of most importance to potential customers (parents). While some of the features--most notably…

  10. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-05

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

  11. Effects of 8Ps of Services Marketing on Student Selection of Self-Financing Sub-Degree Programmes in Hong Kong

    ERIC Educational Resources Information Center

    Lau, Melissa May Yee

    2016-01-01

    Purpose: The purpose of this paper is to investigate how the effects of 8Ps of services marketing affect students' selection of self-financing sub-degree programmes in Hong Kong. The factors that affect students' selection of self-financing sub-degree programmes have not been studied in higher education market of Hong Kong. This research is to…

  12. Use of Online Information Resources by RMIT University Economics, Finance, and Marketing Students Participating in a Cooperative Education Program

    ERIC Educational Resources Information Center

    Costa, Cathy

    2009-01-01

    This paper examines the use of online information resources by Economics, Finance, and Marketing 3rd year students in a cooperative education program and explores some possible factors and issues that influence how students use these resources. The nature of Work Integrated Learning (WIL) programs, the business information environment, and the…

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

    PubMed

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

    2015-01-01

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

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

    PubMed

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

    2015-01-01

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

  15. Learning Marketing Accounting Skills in the Introductory Marketing Course: The Development, Use, and Acceptance of a Self-Study Tutorial

    ERIC Educational Resources Information Center

    Chen, Yi Ju; Greenberg, Barnett; Dickson, Peter; Goodrich, Jonathan

    2012-01-01

    A self-study tutorial designed to teach, through a learning-by-doing application, how important marketing accounting is to the whole firm, and why every business graduate should have a solid understanding of marketing accounting is tested using an exam and satisfaction survey. Performance on the exam and satisfaction with the tutorial depended…

  16. 75 FR 33501 - Definitions for Regulations Affecting All Savings Associations; Money Market Deposit Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-14

    ... deposit accounts, including Money Market Deposit Accounts. \\1\\ 74 FR 25629. Prior to the FRB amendments... such an amendment ] they would be at a competitive disadvantage. \\3\\ 74 FR 47050 (September 15, 2009... Savings Associations; Money Market Deposit Accounts AGENCY: Office of Thrift Supervision, Treasury....

  17. Market and behavioral barriers to energy efficiency: A preliminary evaluation of the case for tariff financing in California

    SciTech Connect

    Fujita, K. Sydny

    2011-06-23

    Consumers regularly forgo purchases of high efficiency appliances that appear to be cost effective at a reasonable rate of return. While some argue that this is a true revelation of preferences for appliance features, this 'efficiency gap' can be largely explained by a combination of market and behavioral failures that reduce consumers ability to evaluate the relative value of appliances and skew preferences toward initial cost savings, undervaluing future reductions in operating costs. These failures and barriers include externalities of energy use, imperfect competition between manufacturers, asymmetric information, bounded rationality, split incentives, and transaction costs (Golove 1996). Recognizing the social benefit of energy conservation, several major methods are used by policymakers to ensure that efficient appliances are purchased: minimum efficiency standards, Energy Star labeling, and rebates and tax credits. There is no single market for energy services; there are hundreds of uses, thousands of intermediaries, and millions of users, and likewise, no single appropriate government intervention (Golove 1996). Complementary approaches must be implemented, considering policy and institutional limitations. In this paper, I first lay out the rationale for government intervention by addressing the market and behavioral failures and barriers that arise in the context of residential energy efficiency. I then consider the ways in which some of these failures and barriers are addressed through major federal programs and state and utility level programs that leverage them, as well as identifying barriers that are not addressed by currently implemented programs. Heterogeneity of consumers, lack of financing options, and split incentives of landlords and tenants contribute significantly to the under-adoption of efficient appliances. To quantify the size of the market most affected by these barriers, I estimate the number of appliances, and in particular the number

  18. Account planning: applying an advertising discipline to health communication and social marketing.

    PubMed

    Mackert, Michael

    2012-01-01

    As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign.

  19. Account planning: applying an advertising discipline to health communication and social marketing.

    PubMed

    Mackert, Michael

    2012-01-01

    As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign. PMID:22905947

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

    ERIC Educational Resources Information Center

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

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

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

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

    PubMed Central

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

    2014-01-01

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

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

    SciTech Connect

    Awerbuch, S.

    1995-12-31

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

  4. Applications of physics to economics and finance: Money, income, wealth, and the stock market

    NASA Astrophysics Data System (ADS)

    Dragulescu, Adrian Antoniu

    Several problems arising in Economics and Finance are analyzed using concepts and quantitative methods from Physics. The dissertation is organized as follows: In the first chapter it is argued that in a closed economic system, money is conserved. Thus, by analogy with energy, the equilibrium probability distribution of money must follow the exponential Boltzmann-Gibbs law characterized by an effective temperature equal to the average amount of money per economic agent. The emergence of Boltzmann-Gibbs distribution is demonstrated through computer simulations of economic models. A thermal machine which extracts a monetary profit can be constructed between two economic systems with different temperatures. The role of debt and models with broken time-reversal symmetry for which the Boltzmann-Gibbs law does not hold, are discussed. In the second chapter, using data from several sources, it is found that the distribution of income is described for the great majority of population by an exponential distribution, whereas the high-end tail follows a power law. From the individual income distribution, the probability distribution of income for families with two earners is derived and it is shown that it also agrees well with the data. Data on wealth is presented and it is found that the distribution of wealth has a structure similar to the distribution of income. The Lorenz curve and Gini coefficient were calculated and are shown to be in good agreement with both income and wealth data sets. In the third chapter, the stock-market fluctuations at different time scales are investigated. A model where stock-price dynamics is governed by a geometrical (multiplicative) Brownian motion with stochastic variance is proposed. The corresponding Fokker-Planck equation can be solved exactly. Integrating out the variance, an analytic formula for the time-dependent probability distribution of stock price changes (returns) is found. The formula is in excellent agreement with the Dow

  5. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMODITY FUTURES TRADING COMMISSION PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 160... consumer reporting agency, an account number or similar form of access number or access code for a consumer... use in telemarketing, direct mail marketing or other marketing through electronic mail to the...

  6. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12... consumer reporting agency, an account number or similar form of access number or access code for a consumer... in telemarketing, direct mail marketing or other marketing through electronic mail to the...

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  8. 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…

  9. 9 CFR 201.44 - Market agencies to render prompt accounting for purchases on order.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting for purchases on order. 201.44 Section 201.44 Animals and Animal Products GRAIN INSPECTION... prompt accounting for purchases on order. Each market agency shall, promptly following the purchase of... Management and Budget under control number 0580-0015) (7 U.S.C. 181 et seq.)...

  10. 9 CFR 201.44 - Market agencies to render prompt accounting for purchases on order.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accounting for purchases on order. 201.44 Section 201.44 Animals and Animal Products GRAIN INSPECTION... prompt accounting for purchases on order. Each market agency shall, promptly following the purchase of... Management and Budget under control number 0580-0015) (7 U.S.C. 181 et seq.)...

  11. 9 CFR 201.44 - Market agencies to render prompt accounting for purchases on order.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting for purchases on order. 201.44 Section 201.44 Animals and Animal Products GRAIN INSPECTION... prompt accounting for purchases on order. Each market agency shall, promptly following the purchase of... Management and Budget under control number 0580-0015) (7 U.S.C. 181 et seq.)...

  12. 9 CFR 201.44 - Market agencies to render prompt accounting for purchases on order.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting for purchases on order. 201.44 Section 201.44 Animals and Animal Products GRAIN INSPECTION... prompt accounting for purchases on order. Each market agency shall, promptly following the purchase of... Management and Budget under control number 0580-0015) (7 U.S.C. 181 et seq.)...

  13. 9 CFR 201.44 - Market agencies to render prompt accounting for purchases on order.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounting for purchases on order. 201.44 Section 201.44 Animals and Animal Products GRAIN INSPECTION... prompt accounting for purchases on order. Each market agency shall, promptly following the purchase of... Management and Budget under control number 0580-0015) (7 U.S.C. 181 et seq.)...

  14. Challenges of stimulating a market for social innovation - provision of a national health account.

    PubMed

    Wass, Sofie; Vimarlund, Vivian

    2015-01-01

    Innovation in healthcare can be associated with social innovation and the mission to contribute to a shared value that benefits not only individuals or organizations but the society as a whole. In this paper, we present the prerequisites of stimulating a market for social innovations by studying the introduction of a national health account. The results show that there is a need to clarify if a national health account should be viewed as a public good or not, to clarify the financial responsibilities of different actors, to establish clear guidelines and to develop regulations concerning price, quality and certification of actors. The ambition to stimulate the market through a national health account is a promising start. However, the challenges have to be confronted in order for public and private actors to collaborate and build a market for social innovations such as a national health account.

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

    PubMed Central

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

    2015-01-01

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

  16. 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…

  17. Market Accountability in Schools: Policy Reforms in England, Germany, France and Italy

    ERIC Educational Resources Information Center

    Mattei, Paola

    2012-01-01

    This article concentrates on the policy reforms of schools in England, Germany, France and Italy, from 1988 to 2009, with a focus on the introduction of market accountability. Pressing demands for organisational change in schools, shaped by the objectives of "efficiency" and competition, which were introduced in England in the 1980s, have been…

  18. Health care financing in Korea: private market dilemmas for a developing nation.

    PubMed

    Flynn, M L; Chung, Y S

    1990-01-01

    Health insurance in developing nations has tended to widen rather than reduce the gulf between privileged and underprivileged and between urban and rural dwellers. Beneficiaries are typically urban industrial workers with regular jobs and adequate incomes. The case of health insurance implementation and health policy planning in Korea is of particular interest. It illustrates the dilemmas which arise out of a privatized model with decentralized administration and fragmented governmental responsibility in a rapidly industralizing economy. In this respect, Korean health care institutions and financing patterns reflect major influences from Japan, the United States, and Germany. Since 1976, when national health insurance was first implemented in Korea, problems in cost inflation, overspecialization of physicians, underutilization of hospital facilities, and maldistribution of health care resources have emerged. The consequences of waste and poor allocation in a developing nation are more severe than in developed nations and raise questions about the appropriate role of the public sector where conflicts between social welfare and economic objectives arise.

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

    ERIC Educational Resources Information Center

    Curry, Denis J.; Fischer, Norman M.

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

  20. The Stock Market Crashes of 1929 and 1987: Linking History and Personal Finance Education

    ERIC Educational Resources Information Center

    Lopus, Jane S.

    2005-01-01

    This article discusses two twentieth-century stock market crashes: the crash of 1929 and the crash of 1987. When this material is presented to students, they see important parallels between the two historical events. But despite remarkable similarities in the severity and many other aspects of the two crashes, the crash of 1929 was followed by the…

  1. The Trend Toward Government Financing of Higher Education Through Students: Can The Market Model be Applied?

    ERIC Educational Resources Information Center

    Leslie, Larry L.

    In the past several years a trend toward government funding of higher education through students has been emerging. This trend, which proposes to apply the market model to higher education, is largely the work of well-meaning economists, persons possessing only the high motives of equalizing opportunity and improving efficiency in higher…

  2. Carbon-dioxide emissions trading and hierarchical structure in worldwide finance and commodities markets

    NASA Astrophysics Data System (ADS)

    Zheng, Zeyu; Yamasaki, Kazuko; Tenenbaum, Joel N.; Stanley, H. Eugene

    2013-01-01

    In a highly interdependent economic world, the nature of relationships between financial entities is becoming an increasingly important area of study. Recently, many studies have shown the usefulness of minimal spanning trees (MST) in extracting interactions between financial entities. Here, we propose a modified MST network whose metric distance is defined in terms of cross-correlation coefficient absolute values, enabling the connections between anticorrelated entities to manifest properly. We investigate 69 daily time series, comprising three types of financial assets: 28 stock market indicators, 21 currency futures, and 20 commodity futures. We show that though the resulting MST network evolves over time, the financial assets of similar type tend to have connections which are stable over time. In addition, we find a characteristic time lag between the volatility time series of the stock market indicators and those of the EU CO2 emission allowance (EUA) and crude oil futures (WTI). This time lag is given by the peak of the cross-correlation function of the volatility time series EUA (or WTI) with that of the stock market indicators, and is markedly different (>20 days) from 0, showing that the volatility of stock market indicators today can predict the volatility of EU emissions allowances and of crude oil in the near future.

  3. Carbon-dioxide emissions trading and hierarchical structure in worldwide finance and commodities markets.

    PubMed

    Zheng, Zeyu; Yamasaki, Kazuko; Tenenbaum, Joel N; Stanley, H Eugene

    2013-01-01

    In a highly interdependent economic world, the nature of relationships between financial entities is becoming an increasingly important area of study. Recently, many studies have shown the usefulness of minimal spanning trees (MST) in extracting interactions between financial entities. Here, we propose a modified MST network whose metric distance is defined in terms of cross-correlation coefficient absolute values, enabling the connections between anticorrelated entities to manifest properly. We investigate 69 daily time series, comprising three types of financial assets: 28 stock market indicators, 21 currency futures, and 20 commodity futures. We show that though the resulting MST network evolves over time, the financial assets of similar type tend to have connections which are stable over time. In addition, we find a characteristic time lag between the volatility time series of the stock market indicators and those of the EU CO(2) emission allowance (EUA) and crude oil futures (WTI). This time lag is given by the peak of the cross-correlation function of the volatility time series EUA (or WTI) with that of the stock market indicators, and is markedly different (>20 days) from 0, showing that the volatility of stock market indicators today can predict the volatility of EU emissions allowances and of crude oil in the near future.

  4. A Noncomputerized Version of the Williams and Walker Stock Market Experiment in a Finance Course.

    ERIC Educational Resources Information Center

    Bell, Christopher R.

    1993-01-01

    Asserts that the computerized stock market simulation described by Williams and Walker is complex and a better approach to teaching financial economics. Describes a noncomputerized version of the same teaching activity used to teach asset valuation to undergraduate financial economics students. (CFR)

  5. Market-Oriented School Reform in England and Finland: School Choice, Finance and Governance

    ERIC Educational Resources Information Center

    West, Anne; Ylonen, Annamari

    2010-01-01

    This paper explores the introduction of market-oriented reforms into school-based education in England and Finland. The contexts into which reforms were introduced differed, with a fully comprehensive system being in place in Finland but not in England; the motives were also different; and different trajectories have since been followed. Whilst…

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

    ERIC Educational Resources Information Center

    Miller, April J.

    2010-01-01

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

  7. Report to the United States Congress clean coal technology export markets and financing mechanisms

    SciTech Connect

    Not Available

    1994-05-01

    This report responds to a Congressional Conference Report that requests that $625,000 in funding provided will be used by the Department to identify potential markets for clean coal technologies in developing countries and countries with economies in transition from nonmarket economies and to identify existing, or new, financial mechanisms or financial support to be provided by the Federal government that will enhance the ability of US industry to participate in these markets. The Energy Information Administration (EIA) expects world coal consumption to increase by 30 percent between 1990 and 2010, from 5.1 to 6.5 billion short tons. Five regions stand out as major foreign markets for the export of US clean coal technologies: China; The Pacific Rim (other than China); South Asia (primarily India); Transitional Economies (Central Europe and the Newly Independent States); and Other Markets (the Americas and Southern Africa). Nearly two-thirds of the expected worldwide growth in coal utilization will occur in China, one quarter in the United States. EIA forecasts nearly a billion tons per year of additional coal consumption in China between 1990 and 2010, a virtual doubling of that country`s coal consumption. A 30-percent increase in coal consumption is projected in other developing countries over that same period. This increase in coal consumption will be accompanied by an increase in demand for technologies for burning coal cost-effectively, efficiently and cleanly. In the Pacific Rim and South Asia, rapid economic growth coupled with substantial indigenous coal supplies combine to create a large potential market for CCTS. In Central Europe and the Newly Independent States, the challenge will be to correct the damage of decades of environmental neglect without adding to already-considerable economic disruption. Though the situation varies, all these countries share the basic need to use indigenous low-quality coal cleanly and efficiently.

  8. Initial experience with a first-to-market member accountability-based insurance product.

    PubMed

    Woll, Douglas R; Nelson, David R

    2010-10-01

    We describe the initial experience with a first-to-market health insurance product design based on principles of both member and purchaser accountability. Two benefit levels were offered, enhanced and standard. Qualification for the enhanced benefit level was obtained through members' commitment to follow their physicians' recommended treatment plan. Employers were offered a discount of 10% in exchange for offering this new product and promoting a healthy work environment. Membership in the product grew beyond expectations, and several health improvements were noted.

  9. 17 CFR 151.11 - Designated contract market and swap execution facility position limits and accountability rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... products are specified in 17 CFR part 41. (e) Aggregation. Position limits or accountability rules... swap execution facility position limits and accountability rules. 151.11 Section 151.11 Commodity and... § 151.11 Designated contract market and swap execution facility position limits and accountability...

  10. 17 CFR 151.11 - Designated contract market and swap execution facility position limits and accountability rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... products are specified in 17 CFR part 41. (e) Aggregation. Position limits or accountability rules... swap execution facility position limits and accountability rules. 151.11 Section 151.11 Commodity and... Designated contract market and swap execution facility position limits and accountability rules. (a)...

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

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

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

  12. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  13. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  14. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  15. Medicare, fee-for-service subsidies, and market outcomes: a partial description of Australia's health care financing labyrinth.

    PubMed

    Connelly, L B; Doessel, D P

    2000-01-01

    In Australia, both in-hospital and out-of-hospital services are subsidized via a national, social health insurance scheme, referred to as "Medicare." Revenue for the scheme is raised via general taxation and an earmarked "tax," which is presently 1.5 percent of taxable income. Members are entitled to the subsidized consumption of a broad range of medical practitioner services provided on both an in-hospital and an out-of-hospital basis, in both private and public facilities. Moreover, the range of services subsidized by the Australian scheme is broad, and includes the types of medical care that are available only to those U.S. Medicare patients who have opted for the Supplementary Medical Insurance Program. The purpose of this article is to provide a descriptive account of the Australian Medicare arrangements, particularly those that pertain to private, fee-for-service, medical practice. This article emphasizes the fact that, although the provisions are nationally uniform in application, these arrangements do not give rise to homogeneity of consumer payments and medical practitioner revenue. The article's theme is that, just as the simple terms "Medicare" and "Medicaid" belie the complexity of U.S. social health insurance, the Australian application of the term "Medicare" also describes a health care financing labyrinth. PMID:11140551

  16. Utility cost accounting and market pricing of electricity at the Naval Postgraduate School. Master's thesis

    SciTech Connect

    Murdter, M.J.

    1994-06-01

    This thesis demonstrates that significant cost savings may be realized at the Naval Postgraduate School by accounting for utilities costs with market pricing methods instead of engineering estimates of consumption for nonmetered users and by streamlining the current invoice processing procedures. Electricity demand curves for each element of the supplier rate structure were constructed from recent consumption data and price elasticities of demand from the literature. The deadweight losses from overconsumption were calculated and compared to the costs of installing meters capable of recording time-of-use and peak demand. The current invoice processing procedures were analyzed and spreadsheet tools were developed to streamline the processes and avoid interest charges from late payment. The results of the research indicate that market pricing of electricity and accelerated invoice processing would result in significant savings to the Naval Postgraduate School. Utilities, Electricity, Deadweight loss.

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

    ERIC Educational Resources Information Center

    Stolberg, Charles G., Ed.

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

  18. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  20. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  2. The Relationship between Market and Accounting Determined Risk Measures: Reviewing and Updating the Beaver, Kettler, Scholes (1970) Study

    ERIC Educational Resources Information Center

    Jarvela, Michael; Kozyra, James; Potter, Carla

    2009-01-01

    The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…

  3. Communication impacting financial markets

    NASA Astrophysics Data System (ADS)

    Vitting Andersen, Jørgen; Vrontos, Ioannis; Dellaportas, Petros; Galam, Serge

    2014-10-01

    Since the attribution of the Nobel prize in 2002 to Kahneman for prospect theory, behavioral finance has become an increasingly important subfield of finance. However the main parts of behavioral finance, prospect theory included, understand financial markets through individual investment behavior. Behavioral finance thereby ignores any interaction between participants. We introduce a socio-financial model (Vitting Andersen J. and Nowak A., An Introduction to Socio-Finance (Springer, Berlin) 2013) that studies the impact of communication on the pricing in financial markets. Considering the simplest possible case where each market participant has either a positive (bullish) or negative (bearish) sentiment with respect to the market, we model the evolution of the sentiment in the population due to communication in subgroups of different sizes. Nonlinear feedback effects between the market performance and changes in sentiments are taken into account by assuming that the market performance is dependent on changes in sentiments (e.g., a large sudden positive change in bullishness would lead to more buying). The market performance in turn has an impact on the sentiment through the transition probabilities to change an opinion in a group of a given size. The idea is that if for example the market has observed a recent downturn, it will be easier for even a bearish minority to convince a bullish majority to change opinion compared to the case where the meeting takes place in a bullish upturn of the market. Within the framework of our proposed model, financial markets stylized facts such as volatility clustering and extreme events may be perceived as arising due to abrupt sentiment changes via ongoing communication of the market participants. The model introduces a new volatility measure which is apt of capturing volatility clustering and from maximum-likelihood analysis we are able to apply the model to real data and give additional long term insight into where a market is

  4. Financing Distributed Generation

    SciTech Connect

    Walker, A.

    2001-06-29

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

  5. Sex, price and preferences: accounting for unsafe sexual practices in prostitution markets.

    PubMed

    Adriaenssens, Stef; Hendrickx, Jef

    2012-06-01

    Unsafe sexual practices are persistent in prostitution interactions: one in four contacts can be called unsafe. The determinants of this are still matter for debate. We account for the roles played by clients' preferences and the hypothetical price premium of unsafe sexual practices with the help of a large dataset of clients' self-reported commercial sexual transactions in Belgium and The Netherlands. Almost 25,000 reports were collected, representing the whole gamut of prostitution market segments. The first set of explanations consists of an analysis of the price-fixing elements of paid sex. With the help of the so-called hedonic pricing method we test for the existence of a price incentive for unsafe sex. In accordance with the results from studies in some prostitution markets in the developing world, the study replicates a significant wage penalty for condom use of an estimated 7.2 per cent, confirmed in both multilevel and fixed-effects regressions. The second part of the analysis reconstructs the demand side basis of this wage penalty: the consistent preference of clients of prostitution for unsafe sex. This study is the first to document empirically clients' preference for intercourse without a condom, with the help of a multilevel ordinal regression.

  6. Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Cheng, Siwei; Xu, Bin

    Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

  7. Higher Education Finance Manual 1975.

    ERIC Educational Resources Information Center

    Collier, Douglas J.; Mertins, Paul J.

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

  8. 48 CFR 12.210 - Contract financing.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Contract financing. 12.210... financing. Customary market practice for some commercial items may include buyer contract financing. The contracting officer may offer Government financing in accordance with the policies and procedures in part 32....

  9. 48 CFR 12.210 - Contract financing.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contract financing. 12.210... financing. Customary market practice for some commercial items may include buyer contract financing. The contracting officer may offer Government financing in accordance with the policies and procedures in part 32....

  10. Experiential Learning--A Case Study of the Use of Computerised Stock Market Trading Simulation in Finance Education

    ERIC Educational Resources Information Center

    Marriott, Pru; Tan, Siew Min; Marriott, Neil

    2015-01-01

    Finance is a popular programme of study in UK higher education despite it being a challenging subject that requires students to understand and apply complex and abstract mathematical models and academic theories. Educational simulation is an active learning method found to be useful in enhancing students' learning experience, but there has been…

  11. Carbon savings with transatlantic trade in pellets: accounting for market-driven effects

    NASA Astrophysics Data System (ADS)

    Wang, Weiwei; Dwivedi, Puneet; Abt, Robert; Khanna, Madhu

    2015-11-01

    Exports of pellets from the United States (US) are growing significantly to meet the demand for renewable energy in the European Union. This transatlantic trade in pellets has raised questions about the greenhouse gas (GHG) intensity of these pellets and their effects on conventional forest product markets in the US. This paper examines the GHG intensity of pellets exported from the US using either forest biomass only or forest and agricultural biomass combined. We develop an integrated dynamic, price-endogenous, partial equilibrium model of the forestry, agricultural, and transportation sectors in the US to investigate not only the direct life-cycle GHG intensity of pellets but also the accompanying indirect market and land use effects induced by changes in prices of forest and agricultural products over the 2007-2032 period. Across different scenarios of high and low pellet demand that can be met with either forest biomass only or with forest and agricultural biomass, we find that the GHG intensity of pellet based electricity is 74% to 85% lower than that of coal-based electricity. We also find that the GHG intensity of pellets produced using agricultural and forest biomass is 28% to 34% lower than that of pellets produced using forest biomass only. GHG effects due to induced direct and indirect changes in forest carbon stock caused by changes in harvest rotations, changes in land use and in conventional wood production account for 11% to 26% of the overall GHG intensity of pellets produced from forest biomass only; these effects are negative with the use of forest and agricultural biomass.

  12. 17 CFR 151.11 - Designated contract market and swap execution facility position limits and accountability rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... products are specified in 17 CFR part 41. (e) Aggregation. Position limits or accountability rules...-month and all-months-combined position limits at levels no greater than ten percent of the average delta... designated contract market or swap execution facility that is a trading facility (on a delta-adjusted...

  13. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on... than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's credit card account, deposit account, or transaction account to any...

  14. Assessing competition in hospital care markets: the importance of accounting for quality differentiation.

    PubMed

    Tay, Abigail

    2003-01-01

    Quality differentiation is especially important in the hospital industry, where the choices of Medicare patients are unaffected by prices. Unlike previous studies that use geographic market concentration to estimate hospital competitiveness, this article emphasizes the importance of quality differentiation in this spatially differentiated market. I estimate a random-coefficients discrete-choice model that predicts patient flow to different hospitals and find that demand responses to both distance and quality are substantial. The estimates suggest that patients do not substitute toward alternative hospitals in proportion to current market shares, implying that geographic market concentration is an inappropriate measure of hospital competitiveness. PMID:15025031

  15. Solar thermal financing guidebook

    SciTech Connect

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

    1983-05-01

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

  16. Differentiated Financing of Schools in French-Speaking Belgium: Prospectives for Regulating a School Quasi-Market

    ERIC Educational Resources Information Center

    Demeuse, Marc; Derobertmasure, Antoine; Friant, Nathanael

    2010-01-01

    The school quasi-market in French-speaking Belgium is characterised by segregation. Efforts to apply measures that encourage greater social mixing have met with stiff resistance. In 2008 and 2009, turbulence was caused by the application of the "social mixing" law influencing the registration procedures. The purpose of this article is to present…

  17. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on... account numbers. You must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's...

  18. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures... consumer reporting agency, an account number or similar form of access number or access code for a consumer... consumer. (b) Exceptions. Paragraph (a) of this section does not apply if you disclose an account number...

  19. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on... account numbers. A bank must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's...

  20. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures... consumer reporting agency, an account number or similar form of access number or access code for a consumer... consumer. (b) Exceptions. Paragraph (a) of this section does not apply if you disclose an account number...

  1. The Effect of School Inputs on Labor Market Returns that Account for Selective Migration

    ERIC Educational Resources Information Center

    McHenry, Peter

    2011-01-01

    In this paper, I estimate the effect of state school inputs on labor market returns to schooling. The method follows Card and Krueger (1992) and Heckman et al. (1996), but I extend their analysis in two ways. First, I correct state-level returns to schooling for selective migration, adapting a method from Dahl (2002). Second, I use more recent…

  2. Public Finance Administration. Second Edition.

    ERIC Educational Resources Information Center

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

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

  3. Financing Community Colleges, 1978.

    ERIC Educational Resources Information Center

    Wattenbarger, James L.; Stepp, William F.

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

  4. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATIONS S-P AND S-AM Regulation S-P: Privacy of Consumer... numbers. You must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's credit...

  5. Disruptive Behavior: An Empirical Evaluation of School Misconduct and Market Accountability. School Choice Issues in Depth

    ERIC Educational Resources Information Center

    Forster, Greg; Carr, Matthew

    2007-01-01

    Opponents of school choice argue that private schools are not "accountable" because they are not subject to detailed oversight by a regulatory bureaucracy. They claim private school employees can be expected to engage in abusive and criminal behavior more frequently. School choice supporters respond that parents hold private schools accountable…

  6. Marketing.

    ERIC Educational Resources Information Center

    Doyle, Peter

    1987-01-01

    Explores the role of marketing in the modern firm and the key tasks of marketing management. Defines the term "marketing" and discusses it as an economic concept. Discusses three key marketing principals. (RKM)

  7. Neoliberalism revised? A critical account of World Bank conceptions of good governance and market friendly intervention.

    PubMed

    Kiely, R

    1998-01-01

    This article examines recent World Bank reports on the role of the state in the development process, with particular reference to the rise of the East Asian newly industrializing countries and the crisis of "governance" in sub-Saharan Africa. The concepts of market friendly intervention and good governance are critically discussed, and are found to be inadequate as explanations for East Asian "success" and African "failure." The author presents an alternative explanation for the rise of the newly industrializing countries, which draws out some of the implications for the developing world.

  8. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  9. 41 CFR 101-39.003 - Financing.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  10. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses § 1242.84 Marketing, sales, and public relations...

  11. Creative Financing.

    ERIC Educational Resources Information Center

    Esteves, Richard M.

    1984-01-01

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

  12. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  13. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  14. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  15. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  18. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  19. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  20. Mixture Hidden Markov Models in Finance Research

    NASA Astrophysics Data System (ADS)

    Dias, José G.; Vermunt, Jeroen K.; Ramos, Sofia

    Finite mixture models have proven to be a powerful framework whenever unobserved heterogeneity cannot be ignored. We introduce in finance research the Mixture Hidden Markov Model (MHMM) that takes into account time and space heterogeneity simultaneously. This approach is flexible in the sense that it can deal with the specific features of financial time series data, such as asymmetry, kurtosis, and unobserved heterogeneity. This methodology is applied to model simultaneously 12 time series of Asian stock markets indexes. Because we selected a heterogeneous sample of countries including both developed and emerging countries, we expect that heterogeneity in market returns due to country idiosyncrasies will show up in the results. The best fitting model was the one with two clusters at country level with different dynamics between the two regimes.

  1. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  2. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  3. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  4. 49 CFR 1242.84 - Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Marketing, sales, and public relations and advertising (accounts XX-63-88, XX-63-89 and XX-63-93). 1242.84 Section 1242.84 Transportation Other... advertising (accounts XX-63-88, XX-63-89 and XX-63-93). Separate each common expense account on the basis...

  5. Personal Finance.

    ERIC Educational Resources Information Center

    Wagner, June G.

    2003-01-01

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

  6. Fractals and Forecasting in Earthquakes and Finance

    NASA Astrophysics Data System (ADS)

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

    2011-12-01

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

  7. National Conference on Catholic School Finance, 1977.

    ERIC Educational Resources Information Center

    Glenzinski, Mary, Ed.

    This book is a summary of papers presented at the Third National Conference on Catholic School Finance held in March, 1977. The topics discussed include the board's repsonsibility for finance, current trends, long-range planning, school reorganization, expansion and building of new schools, marketing, foundations, educational development, funding,…

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

    PubMed

    Kelly, Annemarie

    2013-01-01

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

  9. An accountability evaluation for the industry's responsible use of brand mascots and licensed media characters to market a healthy diet to American children.

    PubMed

    Kraak, V I; Story, M

    2015-06-01

    Corporate strategies that target children are controversial given the link between food marketing and childhood obesity. This case study explored diverse stakeholders' accountability expectations and actions for industry policies and practices that used popular cartoon brand mascots and media characters to promote food products to American children. We reviewed five electronic databases and Internet sources between January 2000 and January 2015. Evidence (n = 90) was selected based upon the Institute of Medicine's LEAD principles (i.e. locate, evaluate, assemble evidence to inform decisions) and organized into two tables: peer-reviewed articles, books and grey-literature reports (n = 34); and media stories, news releases and public testimony (n = 56). A four-step accountability framework was used to evaluate accountability structures. The results showed that moderate progress was achieved by stakeholders to take and share the account, limited progress to hold industry and government to account, and limited progress to strengthen accountability structures. Between 2006 and 2015, the U.S. Children's Food and Beverage Advertising Initiative lacked clear policies for companies to use brand mascots and media characters on food packages, in merchandising, and as toy giveaways and premiums. Government, industry and civil society can substantially strengthen their accountability for these food marketing practices to ensure healthy food environments for children.

  10. An accountability evaluation for the industry's responsible use of brand mascots and licensed media characters to market a healthy diet to American children.

    PubMed

    Kraak, V I; Story, M

    2015-06-01

    Corporate strategies that target children are controversial given the link between food marketing and childhood obesity. This case study explored diverse stakeholders' accountability expectations and actions for industry policies and practices that used popular cartoon brand mascots and media characters to promote food products to American children. We reviewed five electronic databases and Internet sources between January 2000 and January 2015. Evidence (n = 90) was selected based upon the Institute of Medicine's LEAD principles (i.e. locate, evaluate, assemble evidence to inform decisions) and organized into two tables: peer-reviewed articles, books and grey-literature reports (n = 34); and media stories, news releases and public testimony (n = 56). A four-step accountability framework was used to evaluate accountability structures. The results showed that moderate progress was achieved by stakeholders to take and share the account, limited progress to hold industry and government to account, and limited progress to strengthen accountability structures. Between 2006 and 2015, the U.S. Children's Food and Beverage Advertising Initiative lacked clear policies for companies to use brand mascots and media characters on food packages, in merchandising, and as toy giveaways and premiums. Government, industry and civil society can substantially strengthen their accountability for these food marketing practices to ensure healthy food environments for children. PMID:25875469

  11. Marketing.

    PubMed

    Chambers, David W

    2010-01-01

    There is not enough marketing of dentistry; but there certainly is too much selling of poor quality service that is being passed off as dentistry. The marketing concept makes the patient and the patients' needs the ultimate criteria of marketing efforts. Myths and good practices for effective marketing that will promote oral health are described under the traditional four "Ps" categories of "product" (best dental care), "place" (availability), "promotion" (advertising and other forms of making patients aware of available services and how to use them), and "price" (the total cost to patients of receiving care). PMID:20836416

  12. Marketing.

    ERIC Educational Resources Information Center

    Appel, David L.

    This booklet suggests ways in which institutions--Catholic schools in particular--can move beyond public relations and advertising to engage in the broader arena of marketing with its focus on consumer satisfaction. The first of the book's three chapters reviews the concept of marketing, providing definitions of key terms, clarification of…

  13. Solar Photovoltaic Financing: Deployment by Federal Government Agencies

    SciTech Connect

    Cory, K.; Coggeshall, C.; Coughlin, J.; Kreycik, C.

    2009-07-01

    The goal of this report is to examine how federal agencies can finance on-site PV projects. It explains state-level cash incentives available, the importance of solar renewable energy certificate revenues (in certain markets), existing financing structures, as well as innovative financing structures being used by federal agencies to deploy on-site PV. Specific examples from the DOD, DOE, and other federal agencies are highlighted to explain federal project financing in detail.

  14. Creative Bus Financing.

    ERIC Educational Resources Information Center

    Malone, Wade

    1982-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financings which constitute... NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Determining the Eligibility of A Small Business for Nmvc Financing § 108.730 Financings which...

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

    PubMed

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

    2013-05-01

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

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

    PubMed

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

    2013-05-01

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

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

    ERIC Educational Resources Information Center

    Kozub, Robert M.

    2010-01-01

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

  19. Public Education Finances: 2010

    ERIC Educational Resources Information Center

    Dixon, Mark

    2012-01-01

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

  20. Public Education Finances, 2009

    ERIC Educational Resources Information Center

    US Census Bureau, 2011

    2011-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  2. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  3. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  4. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  6. Issues in energy finance

    NASA Astrophysics Data System (ADS)

    Khokher, Zeigham Islam

    As opposed to the well developed and understood equity markets, the energy markets are still in their infancy. The explosion of contracts, of both the primary and derivative types, are testament both to the existing size and the untapped growth potential of this exciting industry. However, because of its relative youth many basic issues in the energy markets remain unresolved. This thesis introduces some interesting questions and provides insights into these issues. Thematically, the chapters of this thesis are linked by an emphasis on valuation and risk management decisions. A contribution of this thesis is to show that subtle differences between the endogenous price process in our general equilibrium setting and the exogenous processes considered in earlier papers can generate significant differences in both financial and real option values. In addition to these valuation concerns there has been much debate about the corporate risk management function. Finance theory suggests that a value maximizing corporation should either be indifferent to hedging or, in the presence of certain imperfections, it should completely hedge all exposures. Both these extremes contradict empirical evidence. We show that existing corporate hedging behaviour is best explained in light of both physical market imperfections and directional predictions on future prices. While these speculative motives may arise from corporate hubris or genuine informational advantages, we argue that it would be difficult to implement private information in the absence of noise traders. Related to the risk management decision is the existence of futures risk premia. These premia have been thought to be cause by covariance with priced factors or due to the hedging demands of consumers and producers. This thesis argues that inventories serve as a signal of available quantity, which coupled with consumers fears regarding stockouts can induce a positive relationship between premia and inventories. In

  7. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. Private Financing Options for Long-term Care

    PubMed Central

    Brody, Barbara L.; Simon, Harold J.; Smallwood, Dennis E.

    1987-01-01

    Private financing for long-term care now comes almost exclusively from out-of-pocket payments. Long-term-care costs quickly impoverish most elderly, resulting in Medicaid dependency. The consequences are profound for the western Sun Belt with its rapidly growing elderly population. Key private financing options are long-term-care individual retirement accounts (LTC/IRAs), home equity conversion, social-health maintenance organizations and long-term-care insurance. Study of data from the past half century suggests that the LTC/IRA approach would prove unsatisfactory for the purpose despite the intuitive appeal of this mechanism. Experience with home equity conversions is still very limited, and unresolved questions limit this approach to the role of a reserve option for now. While promising, social-health maintenance organizations are still in the experimental stages and not yet commercially available. Long-term-care insurance is currently sold on a thin market and emphasizes nursing home coverage. New approaches to private financing through long-term-care insurance seem to offer the best approach for immediate implementation. PMID:3118576

  10. Healthcare M&A: critical issues in today's fast-paced market.

    PubMed

    Ralph, Ron

    2015-09-01

    In an accelerating market for healthcare mergers and acquisitions, parties to a potential deal should consider the following factors when assessing risk and reward: Economic, business, and cultural forces. Funding issues and financing structures. Potential complications during due diligence. The critical importance of effective postmerger integration. The numerous regulatory, tax, and accounting issues that can affect an acquisition.

  11. Healthcare M&A: critical issues in today's fast-paced market.

    PubMed

    Ralph, Ron

    2015-09-01

    In an accelerating market for healthcare mergers and acquisitions, parties to a potential deal should consider the following factors when assessing risk and reward: Economic, business, and cultural forces. Funding issues and financing structures. Potential complications during due diligence. The critical importance of effective postmerger integration. The numerous regulatory, tax, and accounting issues that can affect an acquisition. PMID:26548158

  12. The International Finance Corporation and financing of sustainable energy

    SciTech Connect

    1997-12-01

    The International Finance Corporation (IFC), a member of the World Bank Group, is the largest multilateral source of loan and equity financing for private sector projects in the developing world. IFC participates in an investment only when it can make a special contribution that complements the role of market operators. Since its founding 40 years ago, IFC has provided more than $18.8 billion in financing for 1,706 companies in developing countries. Its share capital is provided by its 170 member countries, which collectively determine its policies and activities. Strong shareholder support and a substantial paid-in capital base have allowed IFC to raise funds for its lending activities through its triple-A rated bond issues in international financial markets. IFC created an Infrastructure Department in 1992 in response to the growing demand for its services in this area. During fiscal 1996 IFC approved 33 projects for new investments of $715 million of which 27% were in the power sector. In recognition of the continuing demand growth for private power investments an expanded Power Department has been formed to handle IFC`s investments in electric power generation projects using renewable resources such as: run-of-the-river hydro, geothermal, biomass cogeneration, wind energy, and solar (photovoltaic, solar thermal, etc.), as well as conventional thermal generation projects, transmission and distribution projects, and energy efficiency investments.

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

    SciTech Connect

    Elizabeth Battocletti

    2003-05-01

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

  14. Space Projects: Improvements Needed in Selecting Future Projects for Private Financing

    NASA Technical Reports Server (NTRS)

    1990-01-01

    The Office of Management and Budget (OMB) and NASA jointly selected seven projects for commercialization to reduce NASA's fiscal year 1990 budget request and to help achieve the goal of increasing private sector involvement in space. However, the efforts to privately finance these seven projects did not increase the commercial sector's involvement in space to the extent desired. The General Accounting Office (GAO) determined that the projects selected were not a fair test of the potential of increasing commercial investment in space at an acceptable cost to the government, primarily because the projects were not properly screened. That is, neither their suitability for commercialization nor the economic consequences of seeking private financing for them were adequately evaluated before selection. Evaluations and market tests done after selection showed that most of the projects were not viable candidates for private financing. GAO concluded that projects should not be removed from NASA's budget for commercial development until after careful screening has been done to determine whether adequate commercial demand exists, development risks are commercially acceptable and private financing is found or judged to be highly likely, and the cost effectiveness of such a decision is acceptable. Premature removal of projects from NASA's budget ultimately can cause project delays and increased costs when unsuccessful commercialization candidates must be returned to the budget. NASA also needs to ensure appropriate comparisons of government and private financing options for future commercialization projects.

  15. Accounting for the effects of power system controllers and stability on power dispatch and electricity market prices

    NASA Astrophysics Data System (ADS)

    Kodsi, Sameh K. M.

    Recently, the widespread use of power system controllers, such as PSS and FACTS controllers, has led to the analysis of their effect on the overall stability of power systems. Many studies have been conducted to allocate FACTS controllers so that they achieve optimal power flow conditions in the context of Optimal Power Flow (OPF) analysis. However, these studies usually do not examine the effect of these controllers on the voltage and angle stability of the entire system, considering that the types of these controllers and their control signals, such as reactive power, current, or voltage, have significant effect on the entire system stability. Due to the recent transition from government controlled to deregulated electricity markets, the relationship between power system controllers and electricity markets has added a new dimension, as the effect of these controllers on the overall power system stability has to be seen from an economic point of view. Studying the effect of adding and tuning these controllers on the pricing of electricity within the context of electricity markets is a significant and novel research area. Specifically, the link among stability, FACTS controllers and electricity pricing should be appropriately studied and modelled. Consequently, in this thesis, the focus is on proposing and describing of a novel OPF technique which includes a new stability constraint. This technique is compared with respect to existent OPF techniques, demonstrating that it provides an appropriate modelling of system controllers, and thus a better understanding of their effects on system stability and energy pricing. The proposed OPF technique offers a new methodology for pricing the dynamic services provided by the system's controllers. Moreover, the new OPF technique can be used to develop a novel tuning methodology for PSS and FACTS controllers to optimize power dispatch and price levels, as guaranteeing an adequate level of system security. All tests and

  16. [Market and ageing].

    PubMed

    Joël, M-E

    2005-06-01

    Ageing can be defined as growth of the proportion of elderly people in the population, but also as a group of transformations in life cycles: older age at time of first job, marriage, birth of first child, early retirement, longer life expectancy, active retirement, greater number of dependent persons. The economic impact of the ageing population has been extensively studied from the perspective of the social security fund. In France and in most developed countries, population ageing has considerably destabilized social accounting creating a gap between a system thought out after WWII and the present social environment. The current response of social security system to elderly person's needs is considered inadequate. There are however other consequences of ageing. It is important to measure the upheaval caused by longer life expectancy and changing life stages on all markets. Three kinds of markets are involved in different ways: job market, services market for the elderly and all goods market for seniors and golden aged. Many studies have focused on the links between economic production and physiological ageing. The traditional organisation of working conditions stresses working intensity over experience, young workers'capabilities over than those of older workers. The link between age and the job market can also be analyzed by considering supply and demand for employment for workers over 50. Another question is the workforce shortage forecasted in some sectors (health and social sectors in particular) and the role of immigration. Growth in the supply of long-term care will require restructuring of the sector's logistics and financing. Certain trends are appearing: government authorities are reducing their supply of services, private production is increasing, public financing is being maintained, and individual contributions are growing while the role of insurance has remained stagnant. A qualitative analysis of the markets also shows heterogeneous workers

  17. [Evolution and new perspectives of health care financing in developing countries].

    PubMed

    Audibert, Martine; Mathonnat, Jacky; de Roodenbeke, Eric

    2003-01-01

    Over the last twenty five years, the perspective of health care financing has dramatically changed in developing countries. In this context, it is worth reviewing the literature and the experiences in order to understand the major shifts on this topic. During the sixties, health care policies focused on fighting major epidemics. Programs were dedicated to reduce the threat to population health. Financing related to the mobilization of resources for these programs and most of them were not managed within national administrations. The success of these policies was not sustainable. After Alma Ata, primary health care became a priority but it took some years before the management of the health care district was introduced as a major topic. In the eighties, with the district policy and the Bamako Initiative, the economic approach became a major part of all health care policies. At that time, most of health care financing was related to cost recovery strategies. All the attention was then drawn on how it worked: Fee policies, distribution of revenues, efficient use of resources and so on. In the second half of the nineties, cost recovery was relegated to the back scene, health care financing policy then becoming a major front scene matter. Two major reasons may explain this change in perspective: HIV which causes a major burden on the whole health system, and fighting poverty in relation with debts reduction. In most developing countries, with high HIV prevalence, access to care is no longer possible within the framework of the ongoing heath care financing scheme. Health plays a major role in poverty reduction strategies but health care officials must take into account every aspect of public financing. New facts also have to be taken into account: Decentralization/autonomy policies, the growing role of third party payment and the rising number of qualified health care professionals. All these facts, along with a broader emphasis given to the market, introduce a need for

  18. Rethinking the Finance of Post-Compulsory Education.

    ERIC Educational Resources Information Center

    Eicher, Jean-Claude; Chevaillier, Thierry

    1993-01-01

    This theme issue, a report from the International Academy of Education, suggests ways to come to grips with problems of financing higher education. The crises of rising demand, labor market requirements, efficiency, equity, and diversity are discussed; and suggestions are made for financing expansion of services and student costs. (SLD)

  19. Assessing Usage and Maximizing Finance Lab Impact: A Case Exploration

    ERIC Educational Resources Information Center

    Noguera, Magdy; Budden, Michael Craig; Silva, Alberto

    2011-01-01

    This paper reports the results of a survey conducted to assess students' usage and perceptions of a finance lab. Finance labs differ from simple computer labs as they typically contain data boards, streaming market quotes, terminals and software that allow for real-time financial analyses. Despite the fact that such labs represent significant and…

  20. Role of Appraisals in Energy Efficiency Financing

    SciTech Connect

    Doyle, V.; Bhargava, A.

    2012-05-01

    This research identifies barriers and challenges and current industry status including several key appraisal industry developments for identifying and valuing energy efficiency, critical obstacles to documenting and assessing the potential added value from energy efficiency improvements, current opportunities to support and standardize reporting on energy efficiency and to ensure proper valuation, and next steps towards enabling energy efficiency financing market transformation.

  1. The Financing of Spanish Public Universities.

    ERIC Educational Resources Information Center

    Mora, Jose-Gines; And Others

    1995-01-01

    A discussion of new financing models for Spain's public universities first looks at recent institutional changes; the evolution of the university system over the last decade in terms of student, financial, and human resources; its situation within the international context; student demand; graduate output; and labor market demand for graduates.…

  2. 78 FR 41804 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-11

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

  3. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE FOREIGN EXCHANGE OPERATIONS § 281.8 Reporting and accounting. The Treasury...

  4. Three essays in mathematical finance

    NASA Astrophysics Data System (ADS)

    Wang, Ruming

    This dissertation uses mathematical techniques to solve three problems in mathematical finance. The first two problems are on model-independent pricing and hedging of financial derivatives. We use asymptotic expansions to express derivative prices and implied volatilities. Then just by using the first few terms in the expansions, we get simple and accurate formulas, which can also help us find connections between different products. The last problem is on optimal trading strategies in a limit order book. Under a very general setup, we solve explicitly for a dynamic decision problem involving choosing between limit order and market order.

  5. Women and finance.

    PubMed

    Seaforth, W

    1995-12-01

    This article discusses women's rights to inherit land, the impact of flexible loan schemes for women, and the paucity of available loan schemes for women. The poor without land ownership have many problems obtaining credit for shelter from conventional finance markets. The poor must limit loans to small amounts that banks do not want to bother with. Eligibility criteria for loans usually require collateral, such as a high and regular income, savings, or land. The poor, and particularly poor women, cannot acquire credit or can do so only through a husband or male relative. Female heads of households are discriminated against when the man is assumed to be the major income source. Most housing purchases in developing countries are made through cash payments from family savings or informal loans. Even small loans may place a heavy burden on women. The author gives several examples of credit groups and their success in generating income and housing security. There remains a need to provide training and education for women and to improve women's access to credit and land. Information should be available to women on how to obtain credit. Governments and nongovernmental organizations have a responsibility to provide support for women's efforts to provide housing and support for their families.

  6. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  10. Conception of a cost accounting model for doctors' offices.

    PubMed

    Britzelmaier, Bernd; Eller, Brigitte

    2004-01-01

    Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.

  11. Factors associated with lease financing in the hospital industry.

    PubMed

    McCue, Michael J

    2007-01-01

    In contrast to capital leases, which are reported on the balance sheet as debt, operating leases are a form of off-balance sheet financing only reported in the notes to the financial statement and have limited disclosure requirements. Following the perpetuity method of corporate finance, this study developed a capitalized operating lease value for hospitals. Evaluating the substitutability between lease and debt financing, the findings show a marginal displacement of debt by lease financing. Assessing the relationship of market, mission, operating, and financial factors on lease financing for all short-term, acute-care hospitals across the United States, the results indicate that investor-owned hospital management companies and hospitals located in CON markets are less likely to lease and that smaller hospitals with fewer unoccupied beds, higher proportion of government payers, low liquidity, and lower capital expenditures are more likely to lease. PMID:19175234

  12. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  14. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  15. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  16. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  17. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  18. Geothermal Financing Workbook

    SciTech Connect

    Battocletti, E.C.

    1998-02-01

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

  19. Public Education Finances, 2003

    ERIC Educational Resources Information Center

    US Department of Commerce, 2005

    2005-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2003 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  20. Finance Law Review

    ERIC Educational Resources Information Center

    Forth, Douglas S.

    1975-01-01

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

  1. Public Library Finance.

    ERIC Educational Resources Information Center

    Mason, Marilyn Gell

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

  2. Redressing School Finance Equity.

    ERIC Educational Resources Information Center

    Crampton, Faith E.

    1997-01-01

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

  3. Public Education Finances, 2005

    ERIC Educational Resources Information Center

    US Census Bureau, 2007

    2007-01-01

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

  4. Public Education Finances, 2007

    ERIC Educational Resources Information Center

    US Census Bureau, 2009

    2009-01-01

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

  5. Public Education Finances, 2006

    ERIC Educational Resources Information Center

    US Census Bureau, 2008

    2008-01-01

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

  6. Public Education Finances, 2008

    ERIC Educational Resources Information Center

    US Census Bureau, 2010

    2010-01-01

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

  7. Financing Pennsylvania School Buildings.

    ERIC Educational Resources Information Center

    Cober, John G.

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

  8. Healthcare financing in Malaysia.

    PubMed

    Kananatu, K

    2002-01-01

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

  9. Dynamics of Markets

    NASA Astrophysics Data System (ADS)

    McCauley, Joseph L.

    2004-06-01

    Standard texts and research in economics and finance ignore the absence of evidence from the analysis of real, unmassaged market data to support the notion of Adam Smith's stabilizing Invisible Hand. In stark contrast, this text introduces a new empirically-based model of financial market dynamics that explains the volatility of prices options correctly and clarifies the instability of financial markets. The emphasis is on understanding how real markets behave, not how they hypothetically 'should' behave.

  10. Debt Financing: Academia's Funding Alternative.

    ERIC Educational Resources Information Center

    Baum, Rudy M.

    1981-01-01

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

  11. Finance and supply management project execution plan

    SciTech Connect

    BENNION, S.I.

    1999-02-10

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

  12. Renewable Energy Project Financing: Impacts of the Financial Crisis and Federal Legislation

    SciTech Connect

    Schwabe, P.; Cory, K.; Newcomb, J.

    2009-07-01

    Extraordinary financial market conditions have disrupted the flows of equity and debt investment into U.S. renewable energy (RE) projects since the fourth quarter of 2008. The pace and structure of renewable energy project finance has been reshaped by a combination of forces, including the financial crisis, global economic recession, and major changes in federal legislation affecting renewable energy finance. This report explores the impacts of these key market events on renewable energy project financing and development.

  13. Private Housing or Alternative Financing?

    ERIC Educational Resources Information Center

    Bruno, Nick

    1999-01-01

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

  14. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 12 CFR 226.54 - Limitations on the imposition of finance charges.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. The futility of utility: how market dynamics marginalize Adam Smith

    NASA Astrophysics Data System (ADS)

    McCauley, Joseph L.

    2000-10-01

    Economic theorizing is based on the postulated, nonempiric notion of utility. Economists assume that prices, dynamics, and market equilibria are supposed to be derived from utility. The results are supposed to represent mathematically the stabilizing action of Adam Smith's invisible hand. In deterministic excess demand dynamics I show the following. A utility function generally does not exist mathematically due to nonintegrable dynamics when production/investment are accounted for, resolving Mirowski's thesis. Price as a function of demand does not exist mathematically either. All equilibria are unstable. I then explain how deterministic chaos can be distinguished from random noise at short times. In the generalization to liquid markets and finance theory described by stochastic excess demand dynamics, I also show the following. Market price distributions cannot be rescaled to describe price movements as ‘equilibrium’ fluctuations about a systematic drift in price. Utility maximization does not describe equilibrium. Maximization of the Gibbs entropy of the observed price distribution of an asset would describe equilibrium, if equilibrium could be achieved, but equilibrium does not describe real, liquid markets (stocks, bonds, foreign exchange). There are three inconsistent definitions of equilibrium used in economics and finance, only one of which is correct. Prices in unregulated free markets are unstable against both noise and rising or falling expectations: Adam Smith's stabilizing invisible hand does not exist, either in mathematical models of liquid market data, or in real market data.

  17. Computing for Finance

    SciTech Connect

    2010-03-24

    ) degree in Physics with Astrophysics from the University of Leeds and had the privilege of being a summer student at CERN.3. Opportunities for gLite in finance and related industriesAdam Vile, Head of Grid, HPC and Technical Computing, Excelian Ltd.gLite, the Grid software developed by the EGEE project, has been exceedingly successful as an enabling infrastructure, and has been a massive success in bringing together scientific and technical communities to provide the compute power to address previously incomputable problems. Not so in the finance industry. In its current form gLite would be a business disabler. There are other middleware tools that solve the finance communities compute problems much better. Things are moving on, however. There are moves afoot in the open source community to evolve the technology to address other, more sophisticated needs such as utility and interactive computing. In this talk, I will describe how Excelian is providing Grid consultancy services for the finance community and how, through its relationship to the EGEE project, Excelian is helping to identify and exploit opportunities as the research and business worlds converge. Because of the strong third party presence in the finance industry, such opportunities are few and far between, but they are there, especially as we expand sideways into related verticals such as the smaller hedge funds and energy companies. This talk will give an overview of the barriers to adoption of gLite in the finance industry and highlight some of the opportunities offered in this and related industries as the ideas around Grid mature. Speaker Bio: Dr Adam Vile is a senior consultant and head of the Grid and HPC practice at Excelian, a consultancy that focuses on financial markets professional services. He has spent many years in investment banking, as a developer, project manager and architect in both front and back office. Before joining Excelian he was senior Grid and HPC architect at Barclays Capital. Prior

  18. Computing for Finance

    ScienceCinema

    None

    2016-07-12

    ) degree in Physics with Astrophysics from the University of Leeds and had the privilege of being a summer student at CERN.3. Opportunities for gLite in finance and related industriesAdam Vile, Head of Grid, HPC and Technical Computing, Excelian Ltd.gLite, the Grid software developed by the EGEE project, has been exceedingly successful as an enabling infrastructure, and has been a massive success in bringing together scientific and technical communities to provide the compute power to address previously incomputable problems. Not so in the finance industry. In its current form gLite would be a business disabler. There are other middleware tools that solve the finance communities compute problems much better. Things are moving on, however. There are moves afoot in the open source community to evolve the technology to address other, more sophisticated needs such as utility and interactive computing. In this talk, I will describe how Excelian is providing Grid consultancy services for the finance community and how, through its relationship to the EGEE project, Excelian is helping to identify and exploit opportunities as the research and business worlds converge. Because of the strong third party presence in the finance industry, such opportunities are few and far between, but they are there, especially as we expand sideways into related verticals such as the smaller hedge funds and energy companies. This talk will give an overview of the barriers to adoption of gLite in the finance industry and highlight some of the opportunities offered in this and related industries as the ideas around Grid mature. Speaker Bio: Dr Adam Vile is a senior consultant and head of the Grid and HPC practice at Excelian, a consultancy that focuses on financial markets professional services. He has spent many years in investment banking, as a developer, project manager and architect in both front and back office. Before joining Excelian he was senior Grid and HPC architect at Barclays Capital. Prior

  19. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  1. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  3. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    ERIC Educational Resources Information Center

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

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

  5. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  6. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  8. Exploring Higher Education Financing Options

    ERIC Educational Resources Information Center

    Nkrumah-Young, Kofi K.; Powell, Philip

    2011-01-01

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

  9. Economics and Financing of Education.

    ERIC Educational Resources Information Center

    Lawton, Stephen B.

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

  10. Finance organizations, decisions and emotions.

    PubMed

    Pixley, Jocelyn

    2002-03-01

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

  11. Health care entrepreneurship: financing innovation.

    PubMed

    Grazier, Kyle L; Metzler, Bridget

    2006-01-01

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

  12. Finance organizations, decisions and emotions.

    PubMed

    Pixley, Jocelyn

    2002-03-01

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

  13. Health care entrepreneurship: financing innovation.

    PubMed

    Grazier, Kyle L; Metzler, Bridget

    2006-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. 31 CFR 588.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 588.301 Section 588.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY WESTERN BALKANS...

  16. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  17. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN...

  18. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  2. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN...

  3. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  4. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN...

  5. 31 CFR 210.5 - Account requirements for Federal payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  6. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  7. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  8. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS...

  9. 31 CFR 541.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  10. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  11. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  12. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  13. 31 CFR 551.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 551.301 Section 551.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOMALIA SANCTIONS REGULATIONS...

  14. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 548.301 Section 548.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BELARUS SANCTIONS REGULATIONS...

  15. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account; blocked property. 548.301 Section 548.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BELARUS SANCTIONS REGULATIONS...

  16. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 548.301 Section 548.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BELARUS SANCTIONS REGULATIONS...

  17. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 548.301 Section 548.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BELARUS SANCTIONS REGULATIONS...

  18. 31 CFR 548.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  1. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 31 CFR 510.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  3. 31 CFR 545.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  4. 31 CFR 537.521 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  5. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  6. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS...

  7. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS...

  8. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  9. 31 CFR 594.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account; blocked property. 594.301 Section 594.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL TERRORISM SANCTIONS...

  10. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  11. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  12. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  13. 31 CFR 576.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  14. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  15. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  16. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 31 CFR 562.301 - Blocked account; blocked property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  18. Strategies for financing energy projects in East Central Europe

    SciTech Connect

    Fortino, S.E.

    1995-12-01

    This paper discusses financing options available for energy (power/steam) projects in East Central Europe. It is intended to be an overview and practical guide to such options in today`s environment. A survey is made of the principal multilateral and other financial institutions providing funding and/or credit support in the region. These include the European Bank for Reconstruction and Development, the World Bank, the International Finance Corporation, the export credit agencies, and the commercial banks. Specific guarantee and other support mechanisms which some of these institutions provide are covered, including the latest developments. In addition to loan financing, potential sources of equity financing are discussed. Next, a description of the credit rating process by such institutions as Standard and Poor`s, and an example of a successful rating effort in the Czech Republic, lead into a discussion of accessing foreign and domestic bond markets to finance energy projects in the region.

  19. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  20. Accountability and primary healthcare.

    PubMed

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

    2014-09-01

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

  1. Potential of Securitization in Solar PV Finance

    SciTech Connect

    Lowder, T.; Mendelsohn, M.

    2013-12-01

    This report aims to demonstrate, hypothetically and at a high level, what volumes of solar deployment could be supported given solar industry access to the capital markets in the form of security issuance. Securitization is not anticipated to replace tax equity in the near- to mid-term, but it could provide an additional source of funds that would be comparatively inexpensive and could reduce the weighted average cost of capital for a given solar project or portfolio. Thus, the potential to securitize solar assets and seek financing in the capital markets could help to sustain the solar industry when the investment tax credit (ITC) -- one of the federal incentives that has leveraged billions of dollars of private capital in the solar industry -- drops from 30% to 10% at the close of 2016. The report offers analysis on the size of the U.S. third-party financed solar market, as well as on the volumes (in MW) of solar asset origination possible through a $100 million securitization fund (assuming no overcollateralization). It also provides data on the size of the relevant securities markets and how the solar asset class may fit into these markets.

  2. Financing renewable energy: Obstacles and solutions

    SciTech Connect

    Brown, M.H.

    1994-06-01

    The majority of renewable energy technology projects now being developed use long term project financing to raise capital. The financial community scrutinizes renewables more closely than some conventionally fueled electric generation facilities because it perceives renewables as risky and expensive. Renewables pay for this perceived risk through higher interest charges and other more restrictive loan covenants. Risks that are not eliminated in the power sales agreement or through some other means generally result in higher project costs during financing. In part, this situation is a product of the private placement market and project finance process in which renewable energy facilities must function. The project finance process attracts banks and institutional lenders as well as equity investors (often pension funds) who do not want to place their capital at great risk. Energy project finance exists on the basis of a secure revenue stream and a thorough understanding of electric generation technology. Renewables, like all energy projects, operating in uncertain regulatory environments are often difficult to finance. In the uncertain regulatory environment in which renewables now operate, investors and lenders are nervous about challenges to existing contracts between independent power producers and utilities. Challenges to existing contracts could foretell challenges to contracts in the future. Investors and lenders now look to state regulatory environments as an indicator of project risk. Renewable energy technology evolves quickly. Yet, often the information about technological evolution is not available to those who invest in the energy projects. Or, those who have invested in new renewable energy technology in the past have lost money and are nervous about doing so in the future - even though technology may have improved. Inadequate or unfavorable information is a barrier to the development of renewables.

  3. Project financing knits parts of costly LNG supply chain

    SciTech Connect

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

    1997-06-02

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

  4. Guidebook to Geothermal Finance

    SciTech Connect

    Salmon, J. P.; Meurice, J.; Wobus, N.; Stern, F.; Duaime, M.

    2011-03-01

    This guidebook is intended to facilitate further investment in conventional geothermal projects in the United States. It includes a brief primer on geothermal technology and the most relevant policies related to geothermal project development. The trends in geothermal project finance are the focus of this tool, relying heavily on interviews with leaders in the field of geothermal project finance. Using the information provided, developers and investors may innovate in new ways, developing partnerships that match investors' risk tolerance with the capital requirements of geothermal projects in this dynamic and evolving marketplace.

  5. Directory of financing sources for foreign energy projects

    SciTech Connect

    La Ferla, L.

    1995-09-01

    The Office of National Security Policy has produced this Directory of Financing Sources for Foreign Energy Projects. The Directory reviews programs that offer financing from US government agencies, multilateral organizations, public, private, and quasi-private investment funds, and local commercial and state development banks. The main US government agencies covered are the US Agency for International Development (USAID), the Export-Import Bank of the US (EXIM Bank), Overseas Private Investment Corporation (OPIC), US Department of Energy, US Department of Defense, and the US Trade and Development Agency (TDA). Other US Government Sources includes market funds that have been in part capitalized using US government agency funds. Multilateral organizations include the World Bank, International Finance Corporation (IFC), Asian Development Bank (ADB), European Bank for Reconstruction and Development (EBRD), and various organizations of the United Nations. The Directory lists available public, private, and quasi-private sources of financing in key emerging markets in the Newly Independent States and other developing countries of strategic interest to the US Department of Energy. The sources of financing listed in this directory should be considered indicative rather than inclusive of all potential sources of financing. Initial focus is on the Russian Federation, Ukraine, india, China, and Pakistan. Separate self-contained sections have been developed for each of the countries to enable the user to readily access market-specific information and to support country-specific Departmental initiatives. For each country, the directory is organized to follow the project life cycle--from prefeasibility, feasibility, project finance, cofinancing, and trade finance, through to technical assistance and training. Programs on investment and export insurance are excluded.

  6. Campaign Finance: Reporter Guide

    ERIC Educational Resources Information Center

    Wieder, Ben

    2014-01-01

    Campaign finance might seem like the exclusive province of political reporters, but there are many good reasons why authors should be paying attention--both in races for education positions and in other key races at the local, state, and federal levels with implications for education. Basic math is a necessary skill and familiarity with a…

  7. Personal Finance Education Guide.

    ERIC Educational Resources Information Center

    Oregon State Dept. of Education, Salem.

    This guide is intended to assist curriculum planners and classroom teachers in designing and implementing personal finance instruction to meet a variety of student needs, interests, and abilities. It is organized under five concept areas: employment and income, money management, credit, purchase of goods and services, and rights and…

  8. Personal Finance Education Guide.

    ERIC Educational Resources Information Center

    Oregon State Board of Education, Salem.

    The guide was developed to aid teachers in planning and developing programs in personal finance education which will prepare students to function as intelligent consumers. Three case studies illustrating common consumer problems are followed by the body of the guide, focusing on five major topics and incorporating economic, social, and physical…

  9. Financing Education: Thematic Bibliography.

    ERIC Educational Resources Information Center

    Vanandruel, Colette; Lestrade, Sophie

    The third publication of this themic bibliography lists some of the publications on the financing of education included in the archives of EURYDICE's (Education Information Network in the European Community's) European Unit, and is intended to accompany "Key Topics in Education, Volume 1" (June 1999) which covers financial support for students in…

  10. Equity Financing: Real Estate.

    ERIC Educational Resources Information Center

    Thomas, Richard; Davies, Jonathan

    1987-01-01

    Many small, private colleges are examining aggressive ways of economically developing their land and other physical assets by strategies ranging from direct ownership of tangible property to joint and participating ownership arrangements consisting of leases, financing, and partnerships. In all cases, however, potential tax consequences should be…

  11. Financing Human Capital.

    ERIC Educational Resources Information Center

    Juffras, Jason; Sawhill, Isabel V.

    This paper examines the government's role in financing human capital investments. It first examines why private investments in education, training, and other forms of human capital are likely to fall short of socially desirable levels. It then reviews past trends in public support for human resource investments. Finally, it discusses current…

  12. 31 CFR 363.202 - What marketable Treasury securities may I purchase and hold through my TreasuryDirect ® account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... security that is available for purchase through the TreasuryDirect ® website. One day each week, marketable securities that are scheduled for auction within 8 weeks will be made available on the TreasuryDirect...

  13. 31 CFR 363.202 - What marketable Treasury securities may I purchase and hold through my TreasuryDirect ® account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... security that is available for purchase through the TreasuryDirect ® website. One day each week, marketable securities that are scheduled for auction within 8 weeks will be made available on the TreasuryDirect...

  14. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock....

  15. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock....

  16. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock....

  17. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance... AGENCIES FOR ISSUE OF UNITED STATES SAVINGS BONDS § 317.7 Obtaining and accounting for bond stock....

  18. Feynman perturbation expansion for the price of coupon bond options and swaptions in quantum finance. II. Empirical.

    PubMed

    Baaquie, Belal E; Liang, Cui

    2007-01-01

    The quantum finance pricing formulas for coupon bond options and swaptions derived by Baaquie [Phys. Rev. E 75, 016703 (2006)] are reviewed. We empirically study the swaption market and propose an efficient computational procedure for analyzing the data. Empirical results of the swaption price, volatility, and swaption correlation are compared with the predictions of quantum finance. The quantum finance model generates the market swaption price to over 90% accuracy.

  19. Rethinking Higher Education Capital Finance.

    ERIC Educational Resources Information Center

    King, George A.

    1988-01-01

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

  20. Debt financing: an executive's guide.

    PubMed

    Runy, Lee Ann

    2006-06-01

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

  1. Financing the School Plant. Draft.

    ERIC Educational Resources Information Center

    King, Dave; Kimbrough, Ted

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

  2. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  3. Interest rates in quantum finance: the Wilson expansion and Hamiltonian.

    PubMed

    Baaquie, Belal E

    2009-10-01

    Interest rate instruments form a major component of the capital markets. The Libor market model (LMM) is the finance industry standard interest rate model for both Libor and Euribor, which are the most important interest rates. The quantum finance formulation of the Libor market model is given in this paper and leads to a key generalization: all the Libors, for different future times, are imperfectly correlated. A key difference between a forward interest rate model and the LMM lies in the fact that the LMM is calibrated directly from the observed market interest rates. The short distance Wilson expansion [Phys. Rev. 179, 1499 (1969)] of a Gaussian quantum field is shown to provide the generalization of Ito calculus; in particular, the Wilson expansion of the Gaussian quantum field A(t,x) driving the Libors yields a derivation of the Libor drift term that incorporates imperfect correlations of the different Libors. The logarithm of Libor phi(t,x) is defined and provides an efficient and compact representation of the quantum field theory of the Libor market model. The Lagrangian and Feynman path integrals of the Libor market model of interest rates are obtained, as well as a derivation given by its Hamiltonian. The Hamiltonian formulation of the martingale condition provides an exact solution for the nonlinear drift of the Libor market model. The quantum finance formulation of the LMM is shown to reduce to the industry standard Bruce-Gatarek-Musiela-Jamshidian model when the forward interest rates are taken to be exactly correlated.

  4. 13 CFR 108.800 - Financings in the form of equity interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of equity interests. 108.800 Section 108.800 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc...

  5. 13 CFR 108.730 - Financings which constitute conflicts of interest.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings which constitute conflicts of interest. 108.730 Section 108.730 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC...

  6. 13 CFR 108.820 - Financings in the form of guarantees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financings in the form of guarantees. 108.820 Section 108.820 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies Structuring Nmvc...

  7. Financing Projects That Use Clean-Energy Technologies. An Overview of Barriers and Opportunities

    SciTech Connect

    Goldman, D. P.; McKenna, J. J.; Murphy, L. M.

    2005-10-01

    This technical paper describes the importance of project financing for clean-energy technology deployment. It describes the key challenges in financing clean-energy technology projects, including technical risks, credit worthiness risk, revenue security risk, market competition, scale and related cost, as well as first-steps to overcome those barriers.

  8. Adoption of alternative financing strategies to increase the diffusion of picture archiving and communication systems into the radiology marketplace.

    PubMed

    Reiner, B; Siegel, E; McKay, P

    2000-05-01

    The objective of the study was to evaluate current marketplace conditions and strategies employed by major picture archiving and communication systems (PACS) vendors in the creation of alternative financing strategies, to enhance the diffusion of filmless imaging. Data were collected from the major PACS vendors in the forms of survey questionnaires and review of existing leases. Topics evaluated in the survey included current financing options available, foreseeable changes in PACS financing, role of third-party financiers, and creation of risk-sharing arrangements. Generic leases were also reviewed evaluating the presence or absence of several key variables including technology obsolescence protection, hardware/software upgrades, end-of-term options, determination of fair market value, functionality/acceptance testing, uptime guarantees, and workflow management consulting. Eight of the 10 PACS vendors surveyed participated in the data collection. The vast majority of current PACS implementations (60% to 90%) occur through direct purchase, with conventional leasing (operating or capital) accounting for only 5% to 30% of PACS installations. The majority of respondents view fee-for-lease arrangements and other forms of risk sharing as increasing importance for future PACS financing. The specific targets for such risk-sharing arrangements consist of small hospital and privately owned imaging centers. Leases currently offered range in duration from 3 to 5 years and frequently offer technology obsolescence protection with upgrades, multiple end-of-term options, and some form of acceptance testing. A number of important variables frequently omitted from leases include uptime guarantees, flexibility in changing financing or vendors, and incorporation of expected productivity/operational efficiency gains. As vendors strive to increase the penetration of PACS into the radiology marketplace, there will be a shift from conventional financing (loan or purchase) to leasing. Fee

  9. Social security financing.

    PubMed

    1980-05-01

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

  10. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. Financing Education in Transitional Societies: Lessons from Russia and China.

    ERIC Educational Resources Information Center

    Bray, Mark; Borevskaya, Nina

    2001-01-01

    Compares changing patterns in educational finance in Russia and China, drawing on the literature concerning educational change in societies moving from socialism to market economies. Discusses economic and political contexts in the two countries, public and private educational expenditures, decentralization of financial responsibilities, increased…

  15. The Role of Appraisals in Energy Efficiency Financing

    SciTech Connect

    Doyle, Victoria

    2012-05-01

    This research identifies barriers and challenges and current industry status including several key appraisal industry developments for identifying and valuing energy efficiency. The report covers critical obstacles to documenting and assessing the potential added value from energy efficiency improvements, current opportunities to support and standardize reporting on energy efficiency and to ensure proper valuation, and next steps towards enabling energy efficiency financing market transformation.

  16. Pedagogical Strategies for Incorporating Behavioral Finance Concepts in Investment Courses

    ERIC Educational Resources Information Center

    Adams, Michael; Mullins, Terry; Thornton, Barry

    2007-01-01

    The traditional approach to teaching a course in investments is predicated upon the efficient market hypothesis, modern portfolio theory, and the assumption that decision-makers are rational, wealth optimizing entities. Recent developments in the arena of behavioral finance (BF) have raised questions about this approach. Although the idea of…

  17. School Finance Reform: Do Equalized Expenditures Imply Equalized Teacher Salaries?

    ERIC Educational Resources Information Center

    Streams, Meg; Butler, J. S.; Cowen, Joshua; Fowles, Jacob; Toma, Eugenia F.

    2011-01-01

    Kentucky is a poor, relatively rural state that contrasts greatly with the relatively urban and wealthy states typically the subject of education studies employing large-scale administrative data. For this reason, Kentucky's experience of major school finance and curricular reform is highly salient for understanding teacher labor market dynamics.…

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

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

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

  19. Financing investments in renewable energy: The role of policy design and restructuring

    SciTech Connect

    Wiser, R.; Pickle, S.

    1997-03-01

    The costs of electric power projects utilizing renewable energy technologies are highly sensitive to financing terms. Consequently, as the electricity industry is restructured and new renewables policies are created, it is important for policymakers to consider the impacts of renewables policy design on project financing. This report describes the power plant financing process and provides insights to policymakers on the important nexus between renewables policy design and finance. A cash-flow model is used to estimate the impact of various financing variables on renewable energy costs. Past and current renewable energy policies are then evaluated to demonstrate the influence of policy design on the financing process and on financing costs. The possible impacts of electricity restructuring on power plant financing are discussed and key design issues are identified for three specific renewable energy programs being considered in the restructuring process: (1) surcharge-funded policies; (2) renewables portfolio standards; and (3) green marketing programs. Finally, several policies that are intended to directly reduce financing costs and barriers are analyzed. The authors find that one of the key reasons that renewables policies are not more effective is that project development and financing processes are frequently ignored or misunderstood when designing and implementing renewable energy incentives. A policy that is carefully designed can reduce renewable energy costs dramatically by providing revenue certainty that will, in turn, reduce financing risk premiums.

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

    PubMed

    Chua, Hong Teck; Cheah, Julius Chee Ho

    2012-01-01

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

  1. Financing Universal Coverage in Malaysia: a case study

    PubMed Central

    2012-01-01

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

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

    PubMed

    Chua, Hong Teck; Cheah, Julius Chee Ho

    2012-01-01

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

  3. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. Common scaling behavior in finance and macroeconomics

    NASA Astrophysics Data System (ADS)

    Podobnik, B.; Horvatic, D.; Petersen, A. M.; Njavro, M.; Stanley, H. E.

    2010-08-01

    In order to test whether scaling exists in finance at the world level, we test whether the average growth rates and volatility of market capitalization (MC) depend on the level of MC. We analyze the MC for 54 worldwide stock indices and 48 worldwide bond indices. We find that (i) the average growth rate of the MC and (ii) the standard deviation σ(r) of growth rates r decrease both with MC as power laws, with exponents αw = 0.28 ± 0.09 and βw = 0.12 ± 0.04. We define a stochastic process in order to model the scaling results we find for worldwide stock and bond indices. We establish a power-law relationship between the MC of a country's financial market and the gross domestic product (GDP) of the same country.

  6. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the...

  7. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the...

  8. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  9. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the...

  10. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the...

  11. Financing of private small scale hydroelectric projects

    SciTech Connect

    Smukler, L.M.

    1981-03-01

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

  12. Real world financing opportunities for energy conservation projects

    SciTech Connect

    Tramonte, D.J.

    1988-01-01

    Do you have the resources, dollars, people expertise and general know-how to do all the energy conservation measures. If you have the funds, do it yourself. Historically you would save more if you hired a private concern because that is the only job the contractor does for you. You have other hats to wear and fires to put out. Using third-party financing can be a good decision based on your specific needs. Procrastination is not the answer - the cost of delay is extensive. Financing energy conservation measures is no different from financing your automobile or home. If the benefits outweigh the negatives, the answer is obvious. Remember, in any case of using private sector financing, your are joining a partnership arrangement. The only way to succeed is to be honest with each other on the front end. There need not be any surprises. Any reputable company will gladly have your attorney evaluate all agreements, amortization schedules, and attachments. Real world financing alternatives will continue to change as the market matures. It's not too good to be true. It is no more than a vehicle to make the efforts of capital improvements streamlined. The money or financing is the catalyst to the project and makes the other areas meld.

  13. Financing medical education.

    PubMed

    Petersdorf, R G

    1991-02-01

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

  14. Financing medical education.

    PubMed

    Petersdorf, R G

    1991-02-01

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

  15. Strengthening Building Retrofit Markets

    SciTech Connect

    Templeton, Mary; Jackson, Robert

    2014-04-15

    The Business Energy Financing (BEF) program offered commercial businesses in Michigan affordable financing options and other incentives designed to support energy efficiency improvements. We worked through partnerships with Michigan utilities, lenders, building contractors, trade associations, and other community organizations to offer competitive interest rates and flexible financing terms to support energy efficiency projects that otherwise would not have happened. The BEF program targeted the retail food market, including restaurants, grocery stores, convenience stores, and wholesale food vendors, with the goal of achieving energy efficiency retrofits for 2 percent of the target market. We offered low interest rates, flexible payments, easy applications and approval processes, and access to other incentives and rebates. Through these efforts, we sought to help customers strive for energy savings retrofits that would save 20 percent or more on their energy use. This program helped Michigan businesses reduce costs by financing energy efficient lighting, heating and cooling systems, insulation, refrigeration, equipment upgrades, and more. Businesses completed the upgrades with the help of our authorized contractors, and, through our lending partners, we provided affordable financing options.

  16. 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…

  17. Financing under the California Pollution Control Financing Authority

    SciTech Connect

    Seegmiller, K.M.

    1994-12-31

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

  18. Private sector village enterprise a new approach to sustainable financing

    SciTech Connect

    Gay, C.F.

    1997-12-01

    This paper presents an enterprise plan for introducing solar power in a rural market, while providing economic development, and hence the ability of the user to pay for the power source. This plan is based on a product called GEEP - a solar sewing machine conversion kit. This kit can be retrofit onto pedal sewing machines and marketed to village tailors in India, as part of a marketing program which includes increased demand for tailored products which will allow the tailors to be able to finance the conversion kits.

  19. Marketing and Distributive Education Curriculum Planning Guide.

    ERIC Educational Resources Information Center

    Northern Illinois Univ., DeKalb. Dept. of Business Education and Administration Services.

    This planning guide in marketing and distributive education is designed to provide the curriculum coordinator and instructor with a basis for planning a comprehensive program in the career field of marketing. Such programs require competencies in sales, sales promotion, buying, transporting, storing, financing, marketing research, and management.…

  20. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1995-01-01

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

  2. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 7 CFR 1753.29 - Force account procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  7. 31 CFR 1.25 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    ERIC Educational Resources Information Center

    Schmall, Vicki L.; Nay, Tim

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

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

    ERIC Educational Resources Information Center

    Aud, Susan L.

    2005-01-01

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

  10. School Finance: Three States' Experiences with Equity in School Funding. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    This document presents findings of a General Accounting Office (GAO) study that reviewed the experiences of three states that had recently reformed their school-finance systems to make them more equitable. Case studies of Tennessee, Texas, and Minnesota were conducted. Methodology included a review of school finance documents and legislative…

  11. Essentials of finance for occupational physicians.

    PubMed

    Miller, K; Fallon, L F

    2001-01-01

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

  12. The Possibilities of Strategic Finance

    ERIC Educational Resources Information Center

    Chaffee, Ellen

    2010-01-01

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

  13. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  14. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  15. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  16. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  17. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  18. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  19. Does literacy improve finance?

    PubMed

    Poon, Martha; Olen, Helaine

    2015-04-01

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

  20. Finance for practicing radiologists.

    PubMed

    Berlin, Jonathan W; Lexa, Frank James

    2005-03-01

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

  1. Finance for practicing radiologists.

    PubMed

    Berlin, Jonathan W; Lexa, Frank James

    2005-03-01

    This article reviews basic finance for radiologists. Using the example of a hypothetical outpatient computed tomography center, readers are introduced to the concept of net present value. This concept refers to the current real value of anticipated income in the future, realizing that revenue in the future has less value than it does today. Positive net present value projects add wealth to a practice and should be pursued. The article details how costs and revenues for a hypothetical outpatient computed tomography center are determined and elucidates the difference between fixed costs and variable costs. The article provides readers with the steps used to calculate the break-even volume for an outpatient computed tomography center given situation-specific assumptions regarding staff, equipment lease rates, rent, and third-party payer mix. PMID:17411808

  2. Debt relief and financing climate change action

    NASA Astrophysics Data System (ADS)

    Fenton, Adrian; Wright, Helena; Afionis, Stavros; Paavola, Jouni; Huq, Saleemul

    2014-08-01

    Slow progress in scaling-up climate finance has emerged as a major bottleneck in international negotiations. Debt relief for climate finance swaps could provide an alternative source for financing mitigation and adaptation action in developing countries.

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  7. 31 CFR 589.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 589.505 Section 589.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  8. 31 CFR 370.7 - How can my financial institution change my designated deposit account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How can my financial institution change my designated deposit account? 370.7 Section 370.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE...

  9. 31 CFR 1010.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for correspondent accounts for foreign financial institutions. 1010.610 Section 1010.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY GENERAL PROVISIONS...

  10. 31 CFR 537.209 - Expenses of maintaining blocked property; liquidation of blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 31 CFR 537.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  12. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  13. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  15. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  18. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  19. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  1. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  3. 31 CFR 548.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  4. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  5. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  6. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  9. 31 CFR 594.408 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 594.408 Section 594.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  10. 31 CFR 594.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 594.505 Section 594.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  11. 31 CFR 544.407 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 544.407 Section 544.407 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  12. 31 CFR 576.408 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 576.408 Section 576.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  13. 31 CFR 576.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 576.505 Section 576.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  14. 31 CFR 576.408 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 576.408 Section 576.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  15. 31 CFR 576.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 576.505 Section 576.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  16. 31 CFR 576.408 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 576.408 Section 576.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  17. 31 CFR 576.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 576.505 Section 576.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  18. 31 CFR 576.408 - Payments from blocked accounts to satisfy obligations prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Payments from blocked accounts to satisfy obligations prohibited. 576.408 Section 576.408 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  19. 31 CFR 576.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 576.505 Section 576.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  20. 31 CFR 317.7 - Obtaining and accounting for bond stock.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Obtaining and accounting for bond stock. 317.7 Section 317.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE REGULATIONS GOVERNING AGENCIES FOR ISSUE OF UNITED STATES SAVINGS...

  1. 26 CFR 1.141-5 - Private loan financing test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... account. (b) Measurement of test. In determining whether the private loan financing test is met, the... generally made based on all the facts and circumstances. In addition, a prepayment is deemed to satisfy... a loan depends on all of the facts and circumstances. (ii) Tax increment financing—(A) In...

  2. Community Wind: Once Again Pushing the Envelope of Project Finance

    SciTech Connect

    bolinger, Mark A.

    2011-01-18

    In the United States, the 'community wind' sector - loosely defined here as consisting of relatively small utility-scale wind power projects that sell power on the wholesale market and that are developed and owned primarily by local investors - has historically served as a 'test bed' or 'proving grounds' for up-and-coming wind turbine manufacturers that are trying to break into the U.S. wind power market. For example, community wind projects - and primarily those located in the state of Minnesota - have deployed the first U.S. installations of wind turbines from Suzlon (in 2003), DeWind (2008), Americas Wind Energy (2008) and later Emergya Wind Technologies (2010), Goldwind (2009), AAER/Pioneer (2009), Nordic Windpower (2010), Unison (2010), and Alstom (2011). Thus far, one of these turbine manufacturers - Suzlon - has subsequently achieved some success in the broader U.S. wind market as well. Just as it has provided a proving grounds for new turbines, so too has the community wind sector served as a laboratory for experimentation with innovative new financing structures. For example, a variation of one of the most common financing arrangements in the U.S. wind market today - the special allocation partnership flip structure (see Figure 1 in Section 2.1) - was first developed by community wind projects in Minnesota more than a decade ago (and is therefore sometimes referred to as the 'Minnesota flip' model) before being adopted by the broader wind market. More recently, a handful of community wind projects built over the past year have been financed via new and creative structures that push the envelope of wind project finance in the U.S. - in many cases, moving beyond the now-standard partnership flip structures involving strategic tax equity investors. These include: (1) a 4.5 MW project in Maine that combines low-cost government debt with local tax equity, (2) a 25.3 MW project in Minnesota using a sale/leaseback structure, (3) a 10.5 MW project in South Dakota

  3. 31 CFR Appendix A to Part 344 - Early Redemption Market Charge Formulas and Examples for Subscriptions From December 28, 1976...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Early Redemption Market Charge... Part 344 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... GOVERNMENT SERIES Pt. 344, App. A Appendix A to Part 344—Early Redemption Market Charge Formulas and...

  4. 31 CFR Appendix A to Part 344 - Early Redemption Market Charge Formulas and Examples for Subscriptions From December 28, 1976...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Early Redemption Market Charge... Part 344 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... GOVERNMENT SERIES Pt. 344, App. A Appendix A to Part 344—Early Redemption Market Charge Formulas and...

  5. 31 CFR Appendix A to Part 344 - Early Redemption Market Charge Formulas and Examples for Subscriptions From December 28, 1976...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Early Redemption Market Charge... Part 344 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... GOVERNMENT SERIES Pt. 344, App. A Appendix A to Part 344—Early Redemption Market Charge Formulas and...

  6. Finances and College Athletics

    ERIC Educational Resources Information Center

    Hodge, Frank; Tanlu, Lloyd

    2009-01-01

    In 2008-2009, the National Collegiate Athletic Association (NCAA) generated television and marketing revenues of approximately $591 million, college sports apparel sales topped $4 billion, and several schools signed multimedia-rights deals for more than $100 million (Berkowitz, 2009; National Collegiate Athletic Association, 2009). At the Division…

  7. Financing results and value in behavioral health services.

    PubMed

    2003-11-01

    Current changes require that behavioral health care leaders understand how public and private financing mechanisms interact and how, now more than ever, behavioral health care leadership must span multiple systems and financing streams. Understanding how financing mechanisms work, what they create, and what they cause is essential if we are to make the most of increasingly limited and increasingly complex resource streams in today's health care market. This article explores a different paradigm of what adds value to publicly funded behavioral health care systems, and provides the framework for the American College of Mental Health Administration's call to behavioral health care administrators to take a new approach to the considerations behind funding decisions and payment mechanisms. PMID:14756194

  8. Economics and financing of vaccines for diarrheal diseases.

    PubMed

    Bartsch, Sarah M; Lee, Bruce Y

    2014-01-01

    The considerable burden of infectious disease-caused diarrhea around the world has motivated the continuing development of a number of vaccine candidates over the past several decades with some reaching the market. As with all major public health interventions, understanding the economics and financing of vaccines against diarrheal diseases is essential to their development and implementation. This review focuses on each of the major infectious pathogens that commonly cause diarrhea, the current understanding of their economic burden, the status of vaccine development, and existing economic evaluations of the vaccines. While the literature on the economics and financing of vaccines against diarrhea diseases is growing, there is considerable room for more inquiry. Substantial gaps exist for many pathogens, circumstances, and effects. Economics and financing studies are integral to vaccine development and implementation.

  9. Marketing for Camp Trends.

    ERIC Educational Resources Information Center

    Biddle, Alicia

    1998-01-01

    To effectively market a camp, current trends and issues must be considered: specialty programming, the Americans With Disabilities Act, competing recreational programs, changes in the school year, programming for seniors, and accountability. Camps should have a marketing strategy that includes public relations, a marketing plan, a pricing…

  10. Financing U.S. Renewable Energy Projects Through Public Capital Vehicles: Qualitative and Quantitative Benefits

    SciTech Connect

    Mendelsohn, M.; Feldman, D.

    2013-04-01

    This paper explores the possibility of financing renewable energy projects through raising capital in the public markets. It gives an overview of the size, structure, and benefits of public capital markets, as well as showing how renewable energy projects might take advantage of this source of new funds to lower the cost of electricity.

  11. Philanthropy and hospital financing.

    PubMed Central

    Smith, D G; Clement, J P; Wheeler, J R

    1995-01-01

    OBJECTIVE. This study explores the relationships among donations to not-for-profit hospitals, the returns provided by these hospitals, and fund-raising efforts. It tests a model of hospital behavior and addresses an earlier debate regarding the supply price of donations. DATA SOURCES. The main data source is the California Office of Statewide Health Planning data tapes of hospital financial disclosure reports for fiscal years 1980/1981 through 1986/1987. Complete data were available for 160 hospitals. STUDY DESIGN. Three structural equations (donations, returns, and fund-raising) are estimated as a system using a fixed-effects, pooled cross-section, time-series least squares regression. PRINCIPAL FINDINGS. Estimation results reveal the expected positive relation between donations and returns. The reverse relation between returns and donations is insignificant. The estimated effect of fund-raising on donations is insignificantly different from zero, and the effect of donations on fund-raising is negative. Fund-raising and returns are negatively associated with one another. CONCLUSION. The empirical results presented here suggest a positive donations-returns relations and are consistent with a positive supply price for donations. Hospitals appear to view a trade-off between providing returns and soliciting donations, but donors do not respond equally to these two activities. Attempts to increase free cash flow through expansion of community returns or fund-raising activity, at least in the short run, are not likely to be highly successful financing strategies for many hospitals. PMID:8537223

  12. Financing hospital disaster preparedness.

    PubMed

    De Lorenzo, Robert A

    2007-01-01

    Disaster preparedness and response have gained increased attention in the United States as a result of terrorism and disaster threats. However, funding of hospital preparedness, especially surge capacity, has lagged behind other preparedness priorities. Only a small portion of the money allocated for national preparedness is directed toward health care, and hospitals receive very little of that. Under current policy, virtually the entire funding stream for hospital preparedness comes from general tax revenues. Medical payers (e.g., Medicare, Medicaid, and private insurance) directly fund little, if any, of the current bill. Funding options to improve preparedness include increasing the current federal grants allocated to hospitals, using payer fees or a tax to subsidize preparedness, and financing other forms of expansion capability, such as mobile hospitals. Alternatively, the status quo of marginal preparedness can be maintained. In any event, achieving higher levels of preparedness likely will take the combined commitment of the hospital industry, public and private payers, and federal, state, and local governments. Ultimately, the costs of preparedness will be borne by the public in the form of taxes, higher healthcare costs, or through the acceptance of greater risk.

  13. Ethics, economics, and public financing of health care

    PubMed Central

    Hurley, J.

    2001-01-01

    There is a wide variety of ethical arguments for public financing of health care that share a common structure built on a series of four logically related propositions regarding: (1) the ultimate purpose of a human life or human society; (2) the role of health and its distribution in society in advancing this ultimate purpose; (3) the role of access to or utilisation of health care in maintaining or improving the desired level and distribution of health among members of society, and (4) the role of public financing in ensuring the ethically justified access to and utilisation of health care by members of society. This paper argues that economics has much to contribute to the development of the ethical foundations for publicly financed health care. It focuses in particular on recent economic work to clarify the concepts of access and need and their role in analyses of the just distribution of health care resources, and on the importance of economic analysis of health care and health care insurance markets in demonstrating why public financing is necessary to achieve broad access to and utilisation of health care services. Key Words: Ethics • economics • health care financing PMID:11479353

  14. Geothermal Outreach and Project Financing

    SciTech Connect

    Elizabeth Battocletti

    2006-04-06

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

  15. Financing Training: Issues and Options.

    ERIC Educational Resources Information Center

    Dougherty, Christopher; Tan, Jee-Peng

    1999-01-01

    Economic changes and retrenchment have led to reconsideration of the role of government and the private sector in financing training. When private sector-sponsored training displays inadequacies, government intervention may be necessary. (SK)

  16. Educational Finance And Student Loans

    ERIC Educational Resources Information Center

    Mallan, John P.

    1973-01-01

    Lists some developments in educational finance and stresses the need for community and junior college educators to understand the problems of educational economics and to ensure that their opinions are heard by the state and federal government. (Author/RK)

  17. Social Ferment and School Finance

    ERIC Educational Resources Information Center

    Hack, Walter G.

    1972-01-01

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

  18. Elementary School Finance Manual.

    ERIC Educational Resources Information Center

    National Catholic Educational Association, Washington, DC.

    Developed to assist those responsible for financial matters in Catholic elementary schools, this manual presents each topic briefly and simply, taking into account administrators' minimal formal financial training. It is divided into six sections. Chapter 1, "Daily Financial Operations," describes the specifics of handling receipts, billings, and…

  19. SABER-School Finance: Data Collection Instrument

    ERIC Educational Resources Information Center

    King, Elizabeth; Patrinos, Harry; Rogers, Halsey

    2015-01-01

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

  20. 12 CFR 226.4 - Finance charge.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 226.4 - Finance charge.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 7 CFR 1717.852 - Financing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Financing purposes. 1717.852 Section 1717.852... Accommodations and Subordinations for 100 Percent Private Financing § 1717.852 Financing purposes. (a) Purposes eligible. The following financing purposes, except as excluded in paragraph (b) of this section,...

  3. 7 CFR 1717.852 - Financing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Financing purposes. 1717.852 Section 1717.852... Accommodations and Subordinations for 100 Percent Private Financing § 1717.852 Financing purposes. (a) Purposes eligible. The following financing purposes, except as excluded in paragraph (b) of this section,...

  4. 24 CFR 882.405 - Financing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Financing. 882.405 Section 882.405... § 882.405 Financing. (a) Types. Any type of public or private financing may be utilized with the... Contract as security for financing. An Owner may pledge, or offer as security for any loan or...

  5. 48 CFR 32.109 - Termination financing.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Termination financing. 32... CONTRACTING REQUIREMENTS CONTRACT FINANCING Non-Commercial Item Purchase Financing 32.109 Termination financing. To encourage contractors to invest their own funds in performance despite the susceptibility...

  6. 48 CFR 32.109 - Termination financing.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Termination financing. 32... CONTRACTING REQUIREMENTS CONTRACT FINANCING Non-Commercial Item Purchase Financing 32.109 Termination financing. To encourage contractors to invest their own funds in performance despite the susceptibility...

  7. Using real-estate-based financing to access capital.

    PubMed

    Tobin, W C; Kryzaniak, L A

    1998-07-01

    One strategy employed by healthcare organizations to increase their market presence is the construction of new facilities. Accessing capital to fund such construction, however, has become more of a challenge. One relatively untapped source of building capital is real-estate-based financing. Nonrecourse mortgages, turnkey net leases, and synthetic leases can provide several advantages to healthcare organizations seeking capital, assuming issues related to building ownership, debt and balance sheet effects, and tax-exempt status have been thoroughly explored first.

  8. Financing of private small scale hydroelectric projects: a summary guide

    SciTech Connect

    Not Available

    1981-05-01

    Small-scale hydroelectric (SSH) projects are increasingly being supported financially by private developers. Increases in fossil fuel prices, difficulties in the siting of large power plants, streamlining of the federal licensing process, changes in the marketing of power, and the extension of tax credits-all contribute to expectations of profitability in SSH projects. This document provides an overview of private financing for SSH projects.

  9. Hospital breaks new ground with hybrid financing package.

    PubMed

    McGuinness, L; Kline, T

    1984-02-01

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

  10. 25 CFR 170.300 - May tribes use flexible financing to finance IRR transportation projects?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false May tribes use flexible financing to finance IRR... LAND AND WATER INDIAN RESERVATION ROADS PROGRAM Indian Reservation Roads Program Funding Flexible Financing § 170.300 May tribes use flexible financing to finance IRR transportation projects? Yes....

  11. Public Education Finances: 2002 Census of Governments: Volume 4, Government Finances.

    ERIC Educational Resources Information Center

    US Department of Commerce, 2004

    2004-01-01

    Volume 4. Government Finances contains six parts that cover a wide range of state and local government financial activity in fiscal year 2001-02. They are: (1) Public Education Finances; (2)Finances of Special District Governments; (3) Finances of County Governments; (4) Finances of Municipal and Township Governments; (5) Compendium of Government…

  12. 12 CFR 220.7 - Broker-dealer credit account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Broker-dealer credit account. 220.7 Section 220... SYSTEM (CONTINUED) CREDIT BY BROKERS AND DEALERS (REGULATION T) § 220.7 Broker-dealer credit account. (a) Requirements. In a broker-dealer credit account, a creditor may effect or finance transactions in...

  13. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Joint bank accounts. 515.551 Section..., Authorizations, and Statements of Licensing Policy § 515.551 Joint bank accounts. (a) Specific licenses are issued unblocking a portion of or all of a joint bank account blocked by reason of the fact that one...

  14. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Joint bank accounts. 515.551 Section..., Authorizations, and Statements of Licensing Policy § 515.551 Joint bank accounts. (a) Specific licenses are issued unblocking a portion of or all of a joint bank account blocked by reason of the fact that one...

  15. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Joint bank accounts. 515.551 Section..., Authorizations, and Statements of Licensing Policy § 515.551 Joint bank accounts. (a) Specific licenses are issued unblocking a portion of or all of a joint bank account blocked by reason of the fact that one...

  16. 31 CFR 500.556 - Joint bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Joint bank accounts. 500.556 Section..., Authorizations and Statements of Licensing Policy § 500.556 Joint bank accounts. Specific licenses are issued unblocking a portion of or all of a blocked joint bank account where a non-blocked applicant...

  17. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Joint bank accounts. 515.551 Section..., Authorizations, and Statements of Licensing Policy § 515.551 Joint bank accounts. (a) Specific licenses are issued unblocking a portion of or all of a joint bank account blocked by reason of the fact that one...

  18. 31 CFR 535.901 - Dollar accounts at banks abroad.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Dollar accounts at banks abroad. 535... Miscellaneous Provisions § 535.901 Dollar accounts at banks abroad. Any domestic bank is hereby authorized to effect withdrawals or other transfers from any account held in the name of a non-Iranian bank located...

  19. Financial Accounting for Local and State School Systems.

    ERIC Educational Resources Information Center

    Barr, Richard H.

    The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

  20. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Accounts for disaster victims. 208.11... DISBURSEMENTS § 208.11 Accounts for disaster victims. Treasury may establish and administer accounts at any financial institution designated as a financial agent for disaster victims in order to allow for...

  1. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Accounts for disaster victims. 208.11... DISBURSEMENTS § 208.11 Accounts for disaster victims. Treasury may establish and administer accounts at any financial institution designated as a financial agent for disaster victims in order to allow for...

  2. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Accounts for disaster victims. 208.11... DISBURSEMENTS § 208.11 Accounts for disaster victims. Treasury may establish and administer accounts at any financial institution designated as a financial agent for disaster victims in order to allow for...

  3. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Accounts for disaster victims. 208.11... DISBURSEMENTS § 208.11 Accounts for disaster victims. Treasury may establish and administer accounts at any financial institution designated as a financial agent for disaster victims in order to allow for...

  4. 31 CFR 208.11 - Accounts for disaster victims.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and 31 CFR 210.5. For purposes of this section, “disaster victim” means an individual or entity... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Accounts for disaster victims. 208.11... DISBURSEMENTS § 208.11 Accounts for disaster victims. Treasury may establish and administer accounts at...

  5. 31 CFR 535.901 - Dollar accounts at banks abroad.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Dollar accounts at banks abroad. 535... Miscellaneous Provisions § 535.901 Dollar accounts at banks abroad. Any domestic bank is hereby authorized to effect withdrawals or other transfers from any account held in the name of a non-Iranian bank located...

  6. 31 CFR 535.901 - Dollar accounts at banks abroad.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Dollar accounts at banks abroad. 535... Miscellaneous Provisions § 535.901 Dollar accounts at banks abroad. Any domestic bank is hereby authorized to effect withdrawals or other transfers from any account held in the name of a non-Iranian bank located...

  7. 31 CFR 515.551 - Joint bank accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Joint bank accounts. 515.551 Section..., Authorizations, and Statements of Licensing Policy § 515.551 Joint bank accounts. (a) Specific licenses are issued unblocking a portion of or all of a joint bank account blocked by reason of the fact that one...

  8. Innovation in regulation of rapidly changing health markets.

    PubMed

    Bloom, Gerald; Henson, Spencer; Peters, David H

    2014-06-24

    The rapid evolution and spread of health markets across low and middle-income countries (LMICs) has contributed to a significant increase in the availability of health-related goods and services around the world. The support institutions needed to regulate these markets have lagged behind, with regulatory systems that are weak and under-resourced. This paper explores the key issues associated with regulation of health markets in LMICs, and the different goals of regulation, namely quality and safety of care, value for money, social agreement over fair access and financing, and accountability. Licensing, price controls, and other traditional approaches to the regulation of markets for health products and services have played an important role, but they have been of questionable effectiveness in ensuring safety and efficacy at the point of the user in LMICs. The paper proposes a health market systems conceptual framework, using the value chain for the production, distribution and retail of health goods and services, to examine regulation of health markets in the LMIC context. We conclude by exploring the changing context going forwards, laying out implications for future heath market regulation. We argue that the case for new approaches to the regulation of markets for health products and services in LMICs is compelling. Although traditional "command and control" approaches will have a place in the toolkit of regulators, a broader bundle of approaches is needed that is adapted to the national and market-level context of particular LMICs. The implication is that it is not possible to apply standard or single interventions across countries, as approaches proven to work well in one context will not necessarily work well elsewhere.

  9. Innovation in regulation of rapidly changing health markets

    PubMed Central

    2014-01-01

    The rapid evolution and spread of health markets across low and middle-income countries (LMICs) has contributed to a significant increase in the availability of health-related goods and services around the world. The support institutions needed to regulate these markets have lagged behind, with regulatory systems that are weak and under-resourced. This paper explores the key issues associated with regulation of health markets in LMICs, and the different goals of regulation, namely quality and safety of care, value for money, social agreement over fair access and financing, and accountability. Licensing, price controls, and other traditional approaches to the regulation of markets for health products and services have played an important role, but they have been of questionable effectiveness in ensuring safety and efficacy at the point of the user in LMICs. The paper proposes a health market systems conceptual framework, using the value chain for the production, distribution and retail of health goods and services, to examine regulation of health markets in the LMIC context. We conclude by exploring the changing context going forwards, laying out implications for future heath market regulation. We argue that the case for new approaches to the regulation of markets for health products and services in LMICs is compelling. Although traditional "command and control" approaches will have a place in the toolkit of regulators, a broader bundle of approaches is needed that is adapted to the national and market-level context of particular LMICs. The implication is that it is not possible to apply standard or single interventions across countries, as approaches proven to work well in one context will not necessarily work well elsewhere. PMID:24961602

  10. Innovation in regulation of rapidly changing health markets.

    PubMed

    Bloom, Gerald; Henson, Spencer; Peters, David H

    2014-01-01

    The rapid evolution and spread of health markets across low and middle-income countries (LMICs) has contributed to a significant increase in the availability of health-related goods and services around the world. The support institutions needed to regulate these markets have lagged behind, with regulatory systems that are weak and under-resourced. This paper explores the key issues associated with regulation of health markets in LMICs, and the different goals of regulation, namely quality and safety of care, value for money, social agreement over fair access and financing, and accountability. Licensing, price controls, and other traditional approaches to the regulation of markets for health products and services have played an important role, but they have been of questionable effectiveness in ensuring safety and efficacy at the point of the user in LMICs. The paper proposes a health market systems conceptual framework, using the value chain for the production, distribution and retail of health goods and services, to examine regulation of health markets in the LMIC context. We conclude by exploring the changing context going forwards, laying out implications for future heath market regulation. We argue that the case for new approaches to the regulation of markets for health products and services in LMICs is compelling. Although traditional "command and control" approaches will have a place in the toolkit of regulators, a broader bundle of approaches is needed that is adapted to the national and market-level context of particular LMICs. The implication is that it is not possible to apply standard or single interventions across countries, as approaches proven to work well in one context will not necessarily work well elsewhere. PMID:24961602

  11. Market-Based Manpower Planning with Labour Market Signals.

    ERIC Educational Resources Information Center

    Van Adams, Arvil; And Others

    1992-01-01

    Labor market planning techniques must take into account the dynamic nature of economies. A better approach than labor needs forecasting is use of labor market signals developed by monitoring wage and employment changes and evaluating training programs. (SK)

  12. 31 CFR 585.520 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Policy § 585.520 Entries in certain accounts for normal service charges authorized. (a) U.S. financial... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Entries in certain accounts for normal service charges authorized. 585.520 Section 585.520 Money and Finance: Treasury...

  13. 31 CFR 1020.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... correspondent accounts for foreign financial institutions. 1020.610 Section 1020.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE... diligence programs for correspondent accounts for foreign financial institutions. (a) Refer to § 1010.610...

  14. 31 CFR 1020.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... correspondent accounts for foreign financial institutions. 1020.610 Section 1020.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE... diligence programs for correspondent accounts for foreign financial institutions. (a) Refer to § 1010.610...

  15. 31 CFR 1020.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... correspondent accounts for foreign financial institutions. 1020.610 Section 1020.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE... diligence programs for correspondent accounts for foreign financial institutions. (a) Refer to § 1010.610...

  16. 31 CFR 1020.610 - Due diligence programs for correspondent accounts for foreign financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... correspondent accounts for foreign financial institutions. 1020.610 Section 1020.610 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE... diligence programs for correspondent accounts for foreign financial institutions. (a) Refer to § 1010.610...

  17. 31 CFR 1024.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1024.620 Section 1024.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  18. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1023.620 Section 1023.620 Money and Finance: Treasury Regulations Relating to Money and... Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to §...

  19. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  20. 31 CFR 1020.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1020.620 Section 1020.620 Money and Finance: Treasury Regulations Relating to Money and... private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  1. 31 CFR 1021.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Due diligence programs for private banking accounts. 1021.620 Section 1021.620 Money and Finance: Treasury Regulations Relating to Money and... Clubs § 1021.620 Due diligence programs for private banking accounts. (a) Refer to § 1010.620 of...

  2. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  3. 31 CFR 1024.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for private banking accounts. 1024.620 Section 1024.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  4. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for private banking accounts. 1023.620 Section 1023.620 Money and Finance: Treasury Regulations Relating to Money and... Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to §...

  5. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for private banking accounts. 1023.620 Section 1023.620 Money and Finance: Treasury Regulations Relating to Money and... Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to §...

  6. 31 CFR 1020.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Due diligence programs for private banking accounts. 1020.620 Section 1020.620 Money and Finance: Treasury Regulations Relating to Money and... private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  7. 31 CFR 1024.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for private banking accounts. 1024.620 Section 1024.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  8. 31 CFR 1020.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for private banking accounts. 1020.620 Section 1020.620 Money and Finance: Treasury Regulations Relating to Money and... private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  9. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  10. 31 CFR 1023.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for private banking accounts. 1023.620 Section 1023.620 Money and Finance: Treasury Regulations Relating to Money and... Dealers in Securities § 1023.620 Due diligence programs for private banking accounts. (a) Refer to §...

  11. 31 CFR 1020.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Due diligence programs for private banking accounts. 1020.620 Section 1020.620 Money and Finance: Treasury Regulations Relating to Money and... private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  12. 31 CFR 1024.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for private banking accounts. 1024.620 Section 1024.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  13. 31 CFR 1026.620 - Due diligence programs for private banking accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Due diligence programs for private banking accounts. 1026.620 Section 1026.620 Money and Finance: Treasury Regulations Relating to Money and... diligence programs for private banking accounts. (a) Refer to § 1010.620 of this chapter. (b)...

  14. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  17. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  18. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  19. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  20. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...