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Sample records for accounting practices assets

  1. Integrated Facilities Management and Fixed Asset Accounting.

    ERIC Educational Resources Information Center

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  2. Defining ecosystem assets for natural capital accounting

    USGS Publications Warehouse

    Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  3. Defining Ecosystem Assets for Natural Capital Accounting

    PubMed Central

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969

  4. Defining Ecosystem Assets for Natural Capital Accounting.

    PubMed

    Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

    2016-01-01

    In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

  5. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this section with respect to so much of the asset's basis in the hands of the transferee as does not exceed the asset's adjusted basis in the hands of the transferor. If all of the assets, or the last asset... section by typing or legibly printing at the top of the Form 4562, “GENERAL ASSET ACCOUNT ELECTION...

  6. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this section with respect to so much of the asset's basis in the hands of the transferee as does not exceed the asset's adjusted basis in the hands of the transferor. If all of the assets, or the last asset... section by typing or legibly printing at the top of the Form 4562, “GENERAL ASSET ACCOUNT ELECTION...

  7. New accounting rules: asset allocation and portfolio management.

    PubMed

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  8. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  9. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  10. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  11. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  12. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  13. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  14. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  15. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

    Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

  16. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  17. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  18. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  19. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  20. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  1. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  2. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  3. Combining accounting approaches to practice valuation.

    PubMed

    Schwartzben, D; Finkler, S A

    1998-06-01

    Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

  4. 12 CFR 150.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false May I sell assets or lend money between... Dealing § 150.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  5. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I sell assets or lend money between... Dealing § 550.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  6. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I sell assets or lend money between... Dealing § 550.370 May I sell assets or lend money between fiduciary accounts? You may sell assets or lend money between fiduciary accounts, if the transaction is fair to both accounts and is not prohibited...

  7. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... general asset accounts and realized short-term capital gains of $12,000 attributable to its segregated asset accounts. For the taxable year 1962, the excess of the net short-term capital gain ($10,000+$12... attributable to its segregated asset accounts. For the taxable year 1962, the excess of the net...

  8. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... short-term capital losses of $10,000 attributable to its general asset accounts and realized short-term... based on a segregated asset account. (i) For purposes of part I, section 801(g)(1)(B) defines the term...) The term contract with reserves based on a segregated asset account includes a contract such as...

  9. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  10. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  11. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  12. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  13. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  14. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  15. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Current and accrued assets. 367.100 Section 367.100 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.100 Accounts 131-174, Current and accrued assets. Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current...

  16. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past two years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI sponsors and members serving as plan recordkeepers and administrators. The report includes 1996 information on 6.6 million active participants in 27,762 plans holding nearly $246 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are currently the most comprehensive source of information on individual plan participants. In 1996, the first year for which data are ready for analysis, the EBRI/ICI database appears to be broadly representative of the universe of 401(k) plans. Key findings include: for all participants, 44.0 percent of the total plan balance is invested in equity funds, 19.1 percent in employer stock, 15.1 percent in guaranteed investment contracts (GICs), 7.8 percent in balanced funds, 6.8 percent in bond funds, 5.4 percent in money funds, 0.8 percent in other stable value funds, and 1.0 percent in other or unidentified investments. This allocation implies that over two-thirds of plan balances are invested directly or indirectly in equity securities. Asset allocation varies with age. For instance, on average, individuals in their twenties invested 76.8 percent of assets in equities and only 22.1 percent in fixed-income investments. By comparison, individuals in their sixties invested 53.2 percent of their assets in equities and 45.9 percent of assets in fixed-income investments. Investment options offered by 401(k) plans appear to influence asset allocation. For example, the addition of company stock substantially reduces the allocation to equity funds and the addition of GICs lowers allocations to bond and money funds

  17. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    PubMed

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  18. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  19. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  20. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  1. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  2. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., Asset retirement costs for service company property. This account must include asset retirement costs...

  3. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  4. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  5. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

    PubMed

    Fronstin, Paul

    2011-01-01

    ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women

  6. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... For example, each desk is the asset, each computer is the asset, and each qualified smart electric... reserve for the account is $93,600. (ii) On May 27, 2014, Z sells its entire manufacturing plant in...

  7. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... For example, each desk is the asset, each computer is the asset, and each qualified smart electric... reserve for the account is $93,600. (ii) On May 27, 2014, Z sells its entire manufacturing plant in...

  8. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  9. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liability and related asset retirement cost, the accretion of the liability, the subsequent measurement... the doctrine of promissory estoppel. An asset retirement cost represents the amount capitalized when... amount recognized for the liability and an associated asset retirement cost must be stated at the...

  10. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income in more than one grouping of income (statutory and residual) is a multiple category asset (as... under paragraph (l) of this section, assets that are subject to the election are grouped into one or... accounts under section 168(i)(4). The provisions of this section apply only to assets for which an...

  11. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Contracts with reserves based on segregated... Contracts with reserves based on segregated asset accounts. (a) Definitions—(1) Annuity contracts include...) defines the term contract with reserves based on a segregated asset account as a contract (individual...

  12. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Contracts with reserves based on segregated... Contracts with reserves based on segregated asset accounts. (a) Definitions—(1) Annuity contracts include...) defines the term contract with reserves based on a segregated asset account as a contract (individual...

  13. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Contracts with reserves based on segregated... Contracts with reserves based on segregated asset accounts. (a) Definitions—(1) Annuity contracts include...) defines the term contract with reserves based on a segregated asset account as a contract (individual...

  14. Asset management in theory and practice.

    PubMed

    Mace, J D

    1998-01-01

    Managing capital-intensive imaging environments continues to be a challenge for nearly all administrators. Asset management, the strategic management of equipment inventory, must include planning, assessment, procurement, utilization review, maintenance, repair and disposal of equipment to reduce costs and improve efficiency. It must involve some shared risk between the facility and the provider, whether an original equipment manufacturer (OEM) or independent service organization (ISO). An absence of risk in the arrangement implies the provider is offering service management or consulting. A case study reports on three hospitals in the OhioHealth system. Their immediate goal, as they began to investigate asset management: cut costs immediately. A cross-functional team from the three hospitals began its investigation of various options, including working with ISOs, OEMs and development of inhouse clinical engineering. After developing a process to evaluate vendors, the team was able to score each against their cost-reduction potential, quality and implementation skills. The team narrowed its selection quickly to two multivendor service providers. An initial contract guaranteed savings of 20 percent of the annual budget, with a projected two to five percent additional savings. OEM relationships were moved to a time-and-materials basis, and ISOs were used in selected areas. In addition, the internal inhouse clinical engineering services group was moved into a "first call" approach in some areas. That expanded role resulted in savings and improved response time. The process, although not without its problems, was viewed favorably overall.

  15. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST...—depreciation of tangible capital assets....

  16. Do Child Development Accounts Promote Account Holding, Saving, and Asset Accumulation for Children's Future? Evidence from a Statewide Randomized Experiment

    ERIC Educational Resources Information Center

    Nam, Yunju; Kim, Youngmi; Clancy, Margaret; Zager, Robert; Sherraden, Michael

    2013-01-01

    This study examines the impacts of Child Development Accounts (CDAs) on account holding, saving, and asset accumulation for children, using data from the SEED for Oklahoma Kids experiment (SEED OK). SEED OK, a policy test of universal and progressive CDAs, provides a 529 college savings plan account to every infant in the treatment group with…

  17. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  18. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  19. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  20. Accounting Issues: An Essay Series Part V--Intangible Assets

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found…

  1. Poverty among adults with disabilities: barriers to promoting asset accumulation in individual development accounts.

    PubMed

    Soffer, Michal; McDonald, Katherine E; Blanck, Peter

    2010-12-01

    Adults with disabilities disproportionally experience poverty. We examine one novel strategy to promote economic well-being among adults with disabilities living in or near poverty, namely Individual Development Accounts (IDAs). IDAs are designed to help individuals save money and subsequently accumulate assets. Although adults with disabilities account for the majority of IDA participants, scant attention has been paid to their IDA saving performance. We describe the significance of accumulating assets, particularly as it relates to adults with disabilities. We then map the nature of IDA programs and analyze barriers to participation in IDAs and asset accumulation related to conflicting federal policies and a lack of sensitivity to disability-specific needs. We conclude by offering policy recommendations from our analysis, including the need to eliminate the means-tests used in welfare policies, de-linking participation in IDAs from employment status, and involving people with disabilities in designing and evaluating asset accumulation policies and programs.

  2. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 176, Derivative instrument assets-Hedges. 367.1760 Section 367.1760 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  3. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 176, Derivative instrument assets-Hedges. 367.1760 Section 367.1760 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  4. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other regulatory... regulatory assets. 367.1823 Section 367.1823 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  5. Bank Runs and the Accounting for Illiquid Assets in Financial Institutions

    ERIC Educational Resources Information Center

    Meder, Anthony; Schwartz, Steven T.; Wu, Mark; Young, Richard A.

    2014-01-01

    Financial services are an increasingly important sector in modern economies, yet many accounting and auditing texts focus on manufacturing and retailing. This teaching note describes the role of financial institutions in transforming long-term, difficult-to-sell assets into short-term bank accounts. This is referred to as liquidity transformation.…

  6. Accounting for ecosystem assets using remote sensing in the Colombian Orinoco River basin lowlands

    NASA Astrophysics Data System (ADS)

    Vargas, Leonardo; Hein, Lars; Remme, Roy P.

    2016-10-01

    In many parts of the world, ecosystems change compromises the supply of ecosystem services (ES). Better ecosystem management requires detailed and structured information. Ecosystem accounting has been developed as an information system for ecosystems, using concepts and valuation approaches that are aligned with the System of National Accounts (SNA). The SNA is used to store and analyse economic data, and the alignment of ecosystem accounts with the SNA facilitates the integrated analysis of economic and ecological aspects of ecosystem use. Ecosystem accounting requires detailed spatial information at aggregated scales. The objective of this paper is to explore how remote sensing images can be used to analyse ecosystems using an accounting approach in the Orinoco river basin. We assessed ecosystem assets in terms of extent, condition and capacity to supply ES. We focus on four specific ES: grasslands grazed by cattle, timber and oil palm harvest, and carbon sequestration. We link ES with six ecosystem assets; savannahs, woody grasslands, mixed agro-ecosystems, very dense forests, dense forest and oil palm plantations. We used remote sensing vegetation, surface temperature and productivity indexes to measure ecosystem assets. We found that remote sensing is a powerful tool to estimate ecosystem extent. The enhanced vegetation index can be used to assess ecosystems condition, and net primary productivity can be used for the assessment of ecosystem assets capacity to supply ES. Integrating remote sensing and ecological information facilitates efficient monitoring of ecosystem assets, in particular in data poor contexts.

  7. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who must maintain custody or control of assets..., DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of Assets § 550.230 Who must maintain custody or control of assets in a fiduciary account?...

  8. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  9. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  10. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  11. Asset Building in Rural Communities: The Experience of Individual Development Accounts

    ERIC Educational Resources Information Center

    Grinstein-Weiss, Michal; Curley, Jami; Charles, Pajarita

    2007-01-01

    This study examines the unique experiences of low-income rural participants in an asset building program--the Individual Development Account. Using data from the American Dream Demonstration, this study addresses three main questions: (1) What are the individual characteristics associated with saving outcomes among rural IDA participants? (2) What…

  12. Child development accounts (CDAs): An asset-building strategy to empower girls in Uganda.

    PubMed

    Curley, Jami; Ssewamala, Fred M; Nabunya, Proscovia; Ilic, Vilma; Keun, Han Chang

    2016-01-01

    This study explores an innovative intervention for orphaned children in Uganda. It combines standard health care with an economic empowerment component. We refer to this combination as a family asset-based intervention, which provides each child with a child development account (CDA), a matched savings account for secondary schooling; financial education; and a mentor. This article examines the educational outcomes of the girls in this study. The results from the first two waves of the study indicate that CDAs have the potential to begin to help negate the effects of past gender inequalities and to help provide a path for young girls to move forward.

  13. Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

  14. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  15. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  16. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  17. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  18. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

    The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

  19. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  20. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  1. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  2. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  3. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  4. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  5. Accounting principles, reporting rules, and payment practices.

    PubMed

    Kovener, R R

    1979-12-01

    Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

  6. Exploring nurses' storied accounts of practice.

    PubMed

    Geanellos, R

    1995-06-01

    The learning opportunities presented in nurses' storied accounts of practice are explored. This exploration is achieved through analysis and discussion of three nurse's stories documented in the literature, and uses Benner's (1991) narratives of learning theme as the conceptual framework. The narrative of learning sub themes: being open to experience, liberation, and disillusionment are examined. This examination suggests nurses stories can be used to: discover nursing knowledge, develop shared understandings of what it is to be a nurse, examine nursing's culture and ethics, document interactions for research, teaching and learning, and identify and preserve the practice of nursing. Whereas edited stories from the literature only begin to demonstrate the possibilities for learning that stories offer, through them alternative ways of learning about nursing, exploring nursing practice and developing nursing knowledge are presented.

  7. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices shall conform to the provisions of account 2160, Air Traffic Liability. (b) Each route air carrier shall... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec....

  8. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  9. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  10. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  11. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  12. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    EPA Science Inventory

    This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

  13. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets....

  14. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets....

  15. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets....

  16. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets....

  17. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD81 Methods of Accounting Used by Corporations That... regulations. SUMMARY: This document contains final regulations relating to the methods of accounting... rules regarding the accounting methods to be used following these reorganizations and...

  18. Accountability Incentives: Do Schools Practice Educational Triage?

    ERIC Educational Resources Information Center

    Springer, Matthew G.

    2008-01-01

    Increasingly frequent journalistic accounts report that schools are responding to No Child Left Behind (NCLB) by engaging in what has come to be known as "educational triage." Although these accounts rely almost entirely on anecdotal evidence, the prospect is of real concern. The NCLB accountability system divides schools into those in…

  19. Applications: Using Algebra in an Accounting Practice.

    ERIC Educational Resources Information Center

    Eisner, Gail A.

    1994-01-01

    Presents examples of algebra from the field of accounting including proportional ownership of stock, separation of a loan payment into principal and interest portions, depreciation methods, and salary withholdings computations. (MKR)

  20. Assets and Depreciation: Or, Only an Accountant Would Claim Books Lose Value.

    ERIC Educational Resources Information Center

    Snyder, Herbert

    1998-01-01

    Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

  1. Generation of SEEAW asset accounts based on water resources management models

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

    2015-04-01

    One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

  2. District nurse clinics: accountability and practice.

    PubMed

    Griffith, Richard; Tengnah, Cassam

    2013-02-01

    The numbers of district nurse clinics are continuing to grow in primary care and they provide timely and more cost effective intervention for patients. The clinics provide exciting opportunities for district nurses but also carry an increased risk of exposure to liability. This article discusses some of the key areas of accountability underpinning the duty of care of district nurses working in nurse-led clinics.

  3. The Nature and Significance of Listening Skills in Accounting Practice

    ERIC Educational Resources Information Center

    Stone, Gerard; Lightbody, Margaret

    2012-01-01

    While surveys of the employers of accountancy graduates highlight the significance of listening skills, relatively little is known about how such skills are utilised in accounting practice. The present study attempts to address the above lacuna by utilising the findings of in-depth interviews with Australian public accountants about the nature of…

  4. 12 CFR 550.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... which you have investment discretion to yourself or any of your directors, officers, or employees; to...) Exceptions—(1) Funds for which you have investment discretion. You may lend, sell or otherwise transfer assets of a fiduciary account for which you have investment discretion to yourself or any of...

  5. Assessing environmental assets for health promotion program planning: a practical framework for health promotion practitioners

    PubMed Central

    Springer, Andrew E.; Evans, Alexandra E.

    2016-01-01

    Conducting a health needs assessment is an important if not essential first step for health promotion planning. This paper explores how health needs assessments may be further strengthened for health promotion planning via an assessment of environmental assets rooted in the multiple environments (policy, information, social and physical environments) that shape health and behavior. Guided by a behavioral-ecological perspective- one that seeks to identify environmental assets that can influence health behavior, and an implementation science perspective- one that seeks to interweave health promotion strategies into existing environmental assets, we present a basic framework for assessing environmental assets and review examples from the literature to illustrate the incorporation of environmental assets into health program design. Health promotion practitioners and researchers implicitly identify and apply environmental assets in the design and implementation of health promotion interventions;this paper provides foundation for greater intentionality in assessing environmental assets for health promotion planning. PMID:27579254

  6. Assessing environmental assets for health promotion program planning: a practical framework for health promotion practitioners.

    PubMed

    Springer, Andrew E; Evans, Alexandra E

    2016-01-01

    Conducting a health needs assessment is an important if not essential first step for health promotion planning. This paper explores how health needs assessments may be further strengthened for health promotion planning via an assessment of environmental assets rooted in the multiple environments (policy, information, social and physical environments) that shape health and behavior. Guided by a behavioral-ecological perspective- one that seeks to identify environmental assets that can influence health behavior, and an implementation science perspective- one that seeks to interweave health promotion strategies into existing environmental assets, we present a basic framework for assessing environmental assets and review examples from the literature to illustrate the incorporation of environmental assets into health program design. Health promotion practitioners and researchers implicitly identify and apply environmental assets in the design and implementation of health promotion interventions;this paper provides foundation for greater intentionality in assessing environmental assets for health promotion planning.

  7. Exploring accountability of clinical ethics consultants: practice and training implications.

    PubMed

    Weise, Kathryn L; Daly, Barbara J

    2014-01-01

    Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice.

  8. Reducing accounts receivable through benchmarking and best practices identification.

    PubMed

    Berkey, T

    1998-01-01

    As HIM professionals look for ways to become more competitive and achieve the best results, the importance of discovering best practices becomes more apparent. Here's how one team used a benchmarking project to provide specific best practices that reduced accounts receivable days.

  9. Cost Impact Assessment of Cost Accounting Practice Changes.

    DTIC Science & Technology

    1980-09-01

    7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages... Accounting ," IICASB,’I "Audits," IV"DCASŕ "Decision Models." 20. ASTMAC T (CO.COuMMO 10 GW 0ewr 0 Ite 00404.....VI 0114 id..CEF of 001111 inmb,) *This

  10. 39 CFR 3060.11 - Valuation of assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 false Valuation of assets. 3060.11 Section 3060.11 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.11 Valuation of assets. For the purposes of 39 U.S.C....

  11. Practical Considerations when Using Benchmarking for Accountability in Higher Education

    ERIC Educational Resources Information Center

    Achtemeier, Sue D.; Simpson, Ronald D.

    2005-01-01

    The qualitative study on which this article is based examined key individuals' perceptions, both within a research university community and beyond in its external governing board, of how to improve benchmarking as an accountability method in higher education. Differing understanding of benchmarking revealed practical implications for using it as…

  12. Social work and gender: An argument for practical accounts

    PubMed Central

    2015-01-01

    This article contributes to the debate on gender and social work by examining dominant approaches within the field. Anti-discriminatory, woman-centered and intersectional accounts are critiqued for reliance upon both reification and isolation of gender. Via examination of poststructural, queer and trans theories within social work, the author then presents accounts based upon structural/materialist, ethnomethodological and discursive theories, in order to open up debates about conceptualization of gender. These are used to suggest that social work should adopt a focus on gender as a practical accomplishment that occurs within various settings or contexts. PMID:26273228

  13. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices....

  14. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

    Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations.

  15. A Taxonomy of Accountable Care Organizations for Policy and Practice

    PubMed Central

    Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

    2014-01-01

    Objective To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data Sources/Study Setting Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Study Design Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. Principal Findings We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital–physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. Conclusions ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. PMID:25251146

  16. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BD81 Methods of Accounting Used by Corporations That... regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used...

  17. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as...

  18. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as...

  19. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting...

  20. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... Accounting Practice Changes. 52.230-7 Section 52.230-7 Federal Acquisition Regulations System...

  1. 76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... Regulation; Disclosure and Consistency of Cost Accounting Practices for Contracts Awarded to Foreign Concerns... Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign... interim rule was issued in response to the Cost Accounting Standard Board's March 26, 2008, publication...

  2. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  3. A plastic surgery office-based Website: an asset to any practice!

    PubMed

    Drye, C

    2000-01-01

    We are living in a "connected world" and our patients are taking a more active role in their health care management as well as educating themselves about health-related issues. An office-based website can be an effective tool for plastic surgery practices as well as plastic and reconstructive surgical nurses. This type of a website can serve as a source of information for potential and current clients.

  4. Best Practices in Juvenile Accountability: Overview. JAIBG Bulletin.

    ERIC Educational Resources Information Center

    Beyer, Marty

    This bulletin examines the Office of Juvenile Justice and Delinquency Prevention's Juvenile Accountability Incentive Block Grants (JAIBG) program, which asserts that juvenile offenders should be held accountable for their crimes as a matter of basic justice and to prevent and deter delinquency. It reviews the developmental perspective shaping…

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

    ERIC Educational Resources Information Center

    Wang, Lixia; Chang, Zhongxin

    2011-01-01

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

  6. Applying Statement 34's Capital Asset Requirements.

    ERIC Educational Resources Information Center

    Finden, Randal

    2001-01-01

    Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

  7. Intelligent nursing: accounting for knowledge as action in practice.

    PubMed

    Purkis, Mary E; Bjornsdottir, Kristin

    2006-10-01

    This paper provides an analysis of nursing as a knowledgeable discipline. We examined ways in which knowledge operates in the practice of home care nursing and explored how knowledge might be fruitfully understood within the ambiguous spaces and competing temporalities characterizing contemporary healthcare services. Two popular metaphors of knowledge in nursing practice were identified and critically examined; evidence-based practice and the nurse as an intuitive worker. Pointing to faults in these conceptualizations, we suggest a different way of conceptualizing the relationship between knowledge and practice, namely practice as being activated by contextualized knowledge. This conceptualization is captured in an understanding of the intelligent creation of context by the nurse for nursing practice to be ethical and effective.

  8. Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice

    ERIC Educational Resources Information Center

    Johnson, Ryan

    2014-01-01

    A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the…

  9. Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education

    ERIC Educational Resources Information Center

    Stephenson, Sandria S.

    2017-01-01

    This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of…

  10. A Deliberate Practice Account of Typing Proficiency in Everyday Typists

    ERIC Educational Resources Information Center

    Keith, Nina; Ericsson, K. Anders

    2007-01-01

    The concept of deliberate practice was introduced to explain exceptional performance in domains such as music and chess. We apply deliberate practice theory to intermediate-level performance in typing, an activity that many people pursue on a regular basis. Sixty university students with several years typing experience participated in laboratory…

  11. Integrity of Practice in Lecturers' Accounts of Teaching Decisions

    ERIC Educational Resources Information Center

    Young, Pat; Irving, Zoe

    2005-01-01

    This article draws on data collected during a funded research project on undergraduate teaching within a single discipline, social policy. Starting from observations drawn from analysis of the interview transcripts, the article develops the concept of "integrity of practice" from the literature on reflective practice and the scholarship of…

  12. Losses told from scrubbing nukes: survey details utility accounting practices

    SciTech Connect

    Not Available

    1980-10-01

    Reduced load forecasts and the Three Mile Island accident led to a record number of nuclear power plant cancellations in 1980, according to a survey of reporting and accounting methods of 60 large electric utilities and 25 gas and water companies. The utilities are trying to recover losses through increased rates, but most are employing accounting methods to defer their losses by using the allowance for funds used during construction (AFUDC). The companies report treating the AFUDC funds in different ways, the majority deducting them from income and construction as a noncash item. (DCK)

  13. Risk, Error and Accountability: Improving the Practice of School Leaders

    ERIC Educational Resources Information Center

    Perry, Lee-Anne

    2006-01-01

    This paper seeks to explore the notion of risk as an organisational logic within schools, the impact of contemporary accountability regimes on managing risk and then, in turn, to posit a systems-based process of risk management underpinned by a positive logic of risk. It moves through a number of steps beginning with the development of an…

  14. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods and techniques used in defining the components of cost, determining the basis for cost measurement, and establishing criteria for use of alternative cost measurement techniques. The determination of...

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

    ERIC Educational Resources Information Center

    Borker, David R.

    2013-01-01

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

  16. Best practice in unbilled account management: one medical center's story.

    PubMed

    Menaker, Debra; Miller, Joshua

    2016-02-01

    After implementing its new electronic health record, a large metropolitan academic medical center (AMC) decided to optimize its supporting business systems, beginning with billing. By identifying problems and taking the following corrective actions immediately, the AMC significantly reduced the number and average age of its unbilled accounts: Realigning system automation to improve routing efficiency. Facilitating interdisciplinary collaboration to better identify and correct the root causes of issues. Ensuring transparent data reporting by setting up different ways of viewing the underlying information.

  17. Investigating the Relationship between School Level Accountability Practices and Science Achievement

    ERIC Educational Resources Information Center

    Gándara, Fernanda; Randall, Jennifer

    2015-01-01

    This study investigates the relationship between school-level accountability practices and science achievement of 15-year-olds, across four counties: Australia, Korea, Portugal, and the United States. We used PISA 2006 data, since 2006 is the only administration that has focused on science. School-level accountability practices are here defined as…

  18. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of Cost Accounting Practices. 52.230-3 Section 52.230-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices....

  19. 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.…

  20. An Evaluation of Teaching and Learning Accountable Practice in Nurse Education

    ERIC Educational Resources Information Center

    Pitt, Richard; Narayanasamy, Aru; Plant, Nigel

    2016-01-01

    Accountability is a fundamental concept that underpins our approach and expectations of professional practice, though academics have struggled to define what accountability is. In spite of the lack of consensus on a definition for accountability, we have endeavoured to develop our students' understanding of the legal, ethical and professional…

  1. Critical Pedagogy and Learning to Dialogue: Towards Reflexive Practice for Financial Management and Accounting Education

    ERIC Educational Resources Information Center

    Armitage, Andrew

    2011-01-01

    Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the…

  2. Introducing the Accounting Equation with M&M's®

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  3. Tips for medical practice success in the upcoming accountable care era.

    PubMed

    Bobbitt, Julian D

    2012-01-01

    Due to the unsustainable cost of healthcare, the movement to accountable care will be inevitable. This author predicts that recent Medicare Accountable Care Organization (ACO) regulations will energize ACO development. There are specific practical strategies every medical practice leader should know in order to navigate this new healthcare environment successfully. There is a window of opportunity, which will not stay open long, to control a medical practice's destiny in molding a fair, sustainable, and successful ACO. Not being prepared and defaulting to the status quo through passivity is also a choice that promises more work for less compensation for medical practices. The choice is clear, and the blueprint for success is available.

  4. A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

    ERIC Educational Resources Information Center

    De Lange, Paul; Jackling, Beverley; Basioudis, Ilias G.

    2013-01-01

    The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

  5. Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region

    ERIC Educational Resources Information Center

    De Lange, Paul; Jackling, Beverley; Suwardy, Themin

    2015-01-01

    Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

  6. Reflections of a "Late-Career" Early-Career Researcher: An Account of Practice

    ERIC Educational Resources Information Center

    Groves, Catherine J.

    2016-01-01

    This account of practice describes the journey of an "accidental academic" through the Doctoral programme in Business Administration (DBA). It reflects on her experience of action learning and lessons learned to better embed action learning in future DBA teaching and assessment. The account is told from the perspective of a mature…

  7. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in Accounts... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other current assets. 32.1350 Section...

  8. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in Accounts... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other current assets. 32.1350 Section...

  9. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in Accounts... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other current assets. 32.1350 Section...

  10. Leaders Learning from Leaders as an Emergent Action Learning Strategy Type of Paper: Account of Practice

    ERIC Educational Resources Information Center

    Mullen, Carol A.; Rodríguez, Mariela A.; Allen, Tawannah G.

    2015-01-01

    This account of practice describes what three executive leaders in a professional association have learned about action learning and their own practices of organizational renewal. Data are approached narratively and stories are told from the perspectives of diverse educators' experiences, agency, and expertise. Mature organizations can be…

  11. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    ERIC Educational Resources Information Center

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

  12. The Classroom Practice of Creative Arts Education in NSW Primary Schools: A Descriptive Account

    ERIC Educational Resources Information Center

    Power, Bianca; Klopper, Christopher

    2011-01-01

    This article documents the current classroom practice of creative arts education of respondent classroom teachers in the New South Wales Greater Western Region, Australia. The study provides a descriptive account of classroom practice in creative arts education through the employment of a quantitative methodology. A questionnaire was designed and…

  13. System and Method for Monitoring Distributed Asset Data

    NASA Technical Reports Server (NTRS)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

    A computer-based monitoring system and monitoring method implemented in computer software for detecting, estimating, and reporting the condition states, their changes, and anomalies for many assets. The assets are of same type, are operated over a period of time, and outfitted with data collection systems. The proposed monitoring method accounts for variability of working conditions for each asset by using regression model that characterizes asset performance. The assets are of the same type but not identical. The proposed monitoring method accounts for asset-to-asset variability; it also accounts for drifts and trends in the asset condition and data. The proposed monitoring system can perform distributed processing of massive amounts of historical data without discarding any useful information where moving all the asset data into one central computing system might be infeasible. The overall processing is includes distributed preprocessing data records from each asset to produce compressed data.

  14. ITA/CWP and ICB technology demonstrator: a practical integration of disparate ISR/ISTAR assets and technologies

    NASA Astrophysics Data System (ADS)

    Bergamaschi, Flavio; Conway-Jones, Dave

    2012-06-01

    This paper presents the results of a US-UK collaboration project sponsored by the Coalition Warfare Program (CWP) of the Office of the Secretary of Defense (OSD). The goal of this project was to integrate a single framework a set of sensor and policy tools and protocols to enable the rapid assembly and deployment of a disparate set of coalition assets combined into a sensor network with policy controlled sharing/dissemination of data and information. This project was based on two key technology components developed as part of the International Technology Alliance in Network and Information Science (ITA) - the Information Fabric and the Policy Management Toolkit, and technology components developed by the Institute for Collaborative Biotechnologies (ICB) - the Autonomous UAV Persistent Surveillance using Bio-Inspired Strategies.

  15. Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

    DTIC Science & Technology

    1981-09-01

    8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

  16. Asset retirement obligations: a reporting concern for healthcare facilities.

    PubMed

    Berg, Gary G; Bayes, Paul E; Morgan, Robert G

    2008-11-01

    FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.

  17. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other current assets. 32.1350 Section 32.1350... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in...

  18. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other current assets. 32.1350 Section 32.1350... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in...

  19. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  20. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  1. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  2. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Land and support assets. 32.2110 Section 32... Land and support assets. This account shall be used by Class B companies to record the original cost of land and support assets of the type and character required of Class A companies in Accounts...

  3. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    PubMed

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  4. Accountability: The Ethics of Devising a Practice-as-Research Performance with Learning-Disabled Practitioners

    ERIC Educational Resources Information Center

    Leighton, Fran

    2009-01-01

    This article discusses the dilemmas encountered by non-disabled performance researchers and practitioners working with learning-disabled people. I demonstrate how the "accounts" of empirical social scientists informed my PARIP [practice-as-research-in-performance] project, "BluYesBlu," and how Judith Butler's reformulation of the concept of…

  5. Democratically Accountable Leader/ship: A Social Justice Perspective of Educational Quality and Practice

    ERIC Educational Resources Information Center

    Mullen, Carol A.

    2008-01-01

    This study was designed to elicit concepts and practices of democracy and accountability from education practitioners--graduate students who are teachers and leaders in schools and who are differently positioned as workers in higher education systems. The author's intention was to prompt active and reflective thinking on the part of the students…

  6. Intersections of Accountability and Special Education: The Social Justice Implications of Policy and Practice

    ERIC Educational Resources Information Center

    Castro-Villarreal, Felicia; Nichols, Sharon L.

    2016-01-01

    High-stakes testing accountability has wreaked havoc on America's public schools. Since the passage of NCLB in 2001, virtually every public school student has experienced the pressures of preparing for, practicing, and taking standardized state exams, the results of which have had significant consequences for their schools, teachers, and…

  7. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  8. Re-Thinking Professional Development and Accountability: Towards a More Educational Training Practice

    ERIC Educational Resources Information Center

    Emmett, Yvonne

    2015-01-01

    In this article, I discuss the contribution of theoretical resources to the transformation in my thinking about professional development and accountability, within an action research self-study of practice as a civil servant, in the context of participation on the Doctor in Education (Leadership) programme at Dublin City University (DCU) in the…

  9. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

  10. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Identified property and equipment assets report. 3060.23 Section 3060.23 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND... Form CP-03 Finance No. Financelocation Assetidentifier Assetdescription Cost Accumulated...

  11. 75 FR 70966 - Transit Asset Management (TAM) Pilot Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-19

    ... Federal Transit Administration Transit Asset Management (TAM) Pilot Program AGENCY: Federal Transit... Federal Transit Administration (FTA) is soliciting proposals from public transportation providers, state... partnership--to demonstrate effective Transit Asset Management (TAM) systems and ``best practices'', which...

  12. Schedule Best Practices Provide Opportunity to Enhance Missile Defense Agency Accountability and Program Execution

    DTIC Science & Technology

    2012-07-19

    accountability of MDA programs, in the April 2012 review; instead, we are providing in this report (1) the results of how the MDA program schedules compare...developed for several months at a time instead of for the life of the program. As a result, our findings on the specific program schedules are limited...practices, and some had major deficiencies. These results are significant because a reliable schedule is one key factor that indicates a program is

  13. Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

    ERIC Educational Resources Information Center

    Ydesen, Christian; Andreasen, Karen E.

    2014-01-01

    This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

  14. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  15. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.174 Miscellaneous current and accrued assets. This account shall include the cost of all other current and accrued assets... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Miscellaneous current...

  16. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.174 Miscellaneous current and accrued assets. This account shall include the cost of all other current and accrued assets... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Miscellaneous current...

  17. Professionalism in 21st century professional practice: autonomy and accountability in orthopaedic surgery.

    PubMed

    Schneller, Eugene S; Wilson, Natalia A

    2009-10-01

    Orthopaedic surgical practice is becoming increasingly complex. The rapid change in pace associated with new information and technologies, the physician-supplier relationship, the growing costs and growing gap between costs and reimbursements for orthopaedic surgical procedures, and the influences of advertising on the patient, challenge all involved in the delivery of orthopaedic care. This paper assesses the concepts of professionalism, autonomy, and accountability in the 21st century practice of orthopaedic surgery. These concepts are considered within the context of the complex value chain surrounding orthopaedic surgery and the changing forces influencing clinical decision making by the surgeon. A leading impetus for challenge to the autonomy of the orthopaedic surgeon has been cost. Mistrust and lack of understanding have characterized the physician-hospital relationship. Resource dependency has characterized the physician-supplier relationship. Accountability for the surgeon has increased. We suggest implant surgery involves shared decision making and "coproduction" between the orthopaedic surgeon and other stakeholders. The challenge for the profession is to redefine professionalism, accountability, and autonomy in the face of these changes and challenges.

  18. Incarceration and Household Asset Ownership.

    PubMed

    Turney, Kristin; Schneider, Daniel

    2016-12-01

    A considerable literature documents the deleterious economic consequences of incarceration. However, little is known about the consequences of incarceration for household assets-a distinct indicator of economic well-being that may be especially valuable to the survival of low-income families-or about the spillover economic consequences of incarceration for families. In this article, we use longitudinal data from the Fragile Families and Child Wellbeing Study to examine how incarceration is associated with asset ownership among formerly incarcerated men and their romantic partners. Results, which pay careful attention to the social forces that select individuals into incarceration, show that incarceration is negatively associated with ownership of a bank account, vehicle, and home among men and that these consequences for asset ownership extend to the romantic partners of these men. These associations are concentrated among men who previously held assets. Results also show that post-incarceration changes in romantic relationships are an important pathway by which even short-term incarceration depletes assets.

  19. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  20. Control and accountability in the NHS market: a practical proposition or logical impossibility?

    PubMed

    Glynn, J J; Perkins, D

    1998-01-01

    Before the imposition of the NHS internal market, systems of accountability and control were far from adequate and could be criticized on a number of grounds. The market was offered as a panacea to address these inadequacies. However, in practice there have only been partial improvements which could have been achieved without the imposition of the market. The market also creates new problems and a number of crises and scandals seem to be addressed at the political level by pleas to utilize resources more effectively. These pleas mean that more and more the focus is turning back to central planning in the provision of care and further away from so-called market mechanisms. The NHS "managed" market has been imperfect and will continue to be so. Argues that there is no alternative but to return to the planned provision of health care in order to improve on accountability and control in the NHS. Hopefully the adverse impact of the market on clinicians and others will force a more rational reappraisal of the fundamental raison d'être of the NHS and the need for those involved in the delivery of services, at all levels, to be more openly accountable.

  1. Accounting for health-care outcomes: implications for intensive care unit practice and performance.

    PubMed

    Sorensen, Roslyn; Iedema, Rick

    2010-08-01

    The aim of this study was to understand the environment of health care, and how clinicians and managers respond in terms of performance accountability. A qualitative method was used in a tertiary metropolitan teaching intensive care unit (ICU) in Sydney, Australia, including interviews with 15 clinical managers and focus groups with 29 nurses of differing experience. The study found that a managerial focus on abstract goals, such as budgets detracted from managing the core business of clinical work. Fractures were evident within clinical units, between clinical units and between clinical and managerial domains. These fractures reinforced the status quo where seemingly unconnected patient care activities were undertaken by loosely connected individual clinicians with personalized concepts of accountability. Managers must conceptualize health services as an interconnected entity within which self-directed teams negotiate and agree objectives, collect and review performance data and define collective practice. Organically developing regimens of care within and across specialist clinical units, such as in ICUs, directly impact upon health service performance and accountability.

  2. Performative Apparatus and Diffractive Practices: An Account of Artificial Life Art.

    PubMed

    Prophet, Jane; Pritchard, Helen

    2015-01-01

    Drawing on our own art/science practices and a series of interviews with artificial life practitioners, we explore the entanglement of developments at the artistic edges of artificial life. We start by defining key terms from Karen Barad's agential realism. We then diffractively read artificial life together with agential realism to discuss the potential for interventions in the field. Through a discussion of artificial life computer simulations, ideas of agency are problematized, and artificial life's single purposeful actor, the agent, is replaced by agential, an adjective denoting a relationship rather than a subject-object duality. We then seek to reinterpret the difficult-to-define term "emergence." Agency in artificial life emerges through what Barad calls entanglement, in this case between observers and their apparatus, a perpetual engagement between observations of a system and their interpretations. The article explores the differences that this diffractive perspective makes to artificial life and accounts of its materialization.

  3. 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.

  4. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other jurisdictional assets-net. 32.1500....1500 Other jurisdictional assets—net. This account shall include the cumulative impact on assets of... account shall be recorded net of any applicable income tax effects and shall be supported by...

  5. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other jurisdictional assets-net. 32.1500....1500 Other jurisdictional assets—net. This account shall include the cumulative impact on assets of... account shall be recorded net of any applicable income tax effects and shall be supported by...

  6. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other jurisdictional assets-net. 32.1500....1500 Other jurisdictional assets—net. This account shall include the cumulative impact on assets of... account shall be recorded net of any applicable income tax effects and shall be supported by...

  7. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other jurisdictional assets-net. 32.1500....1500 Other jurisdictional assets—net. This account shall include the cumulative impact on assets of... account shall be recorded net of any applicable income tax effects and shall be supported by...

  8. A collaborative accountable care model in three practices showed promising early results on costs and quality of care.

    PubMed

    Salmon, Richard B; Sanderson, Mark I; Walters, Barbara A; Kennedy, Karen; Flores, Robert C; Muney, Alan M

    2012-11-01

    Cigna's Collaborative Accountable Care initiative provides financial incentives to physician groups and integrated delivery systems to improve the quality and efficiency of care for patients in commercial open-access benefit plans. Registered nurses who serve as care coordinators employed by participating practices are a central feature of the initiative. They use patient-specific reports and practice performance reports provided by Cigna to improve care coordination, identify and close care gaps, and address other opportunities for quality improvement. We report interim quality and cost results for three geographically and structurally diverse provider practices in Arizona, New Hampshire, and Texas. Although not statistically significant, these early results revealed favorable trends in total medical costs and quality of care, suggesting that a shared-savings accountable care model and collaborative support from the payer can enable practices to take meaningful steps toward full accountability for care quality and efficiency.

  9. The valuation of health care intangible assets.

    PubMed

    Reilly, R F; Rabe, J R

    1997-01-01

    Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.

  10. Task-achievement, obsessive-compulsive, type A traits, and job satisfaction of professionals in public practice accounting.

    PubMed

    Schell, B H; DeLuca, V M

    1991-10-01

    This paper contains a description of the results of a two-year study of task-achievement, obsessive-compulsive, Type A traits, and job satisfaction within randomly selected groups of 499 public practice accountants in Ontario, Canada. The results supported the notion that this profession attracts and conditions personalities with task-oriented, order-driven, Type A characteristics. With the exception of those who were advanced partners, the majority of public practice accountants were only moderately job-satisfied and were reportedly not committed to staying in their present jobs until retirement.

  11. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES... practice. The partial or total elimination of a cost or the cost of a function is not a change in...

  12. A Self-Study Guide to Implementation of Inclusive Assessment and Accountability Systems. A Best Practice Approach.

    ERIC Educational Resources Information Center

    Quenemoen, Rachel F.; Thompson, Sandra J.; Thurlow, Martha L.; Lehr, Camilla A.

    The National Center on Educational Outcomes has identified six core principles of assessment and accountability systems that include all students, specifically students with disabilities, and they have developed brief statements of rationale for each of the principles. These principles, which reflect best practices, are consistent with the…

  13. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools. CSE Report 713

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, we ask whether practitioners traveling between the worlds of system-designated high and low-performing schools would detect tangible differences by observing concrete behaviors, looking at student work, or inquiring about teacher, administrator, or student…

  14. Short-Run Effects of Accountability Pressures on Teacher Policies and Practices in the Voucher System in Santiago, Chile

    ERIC Educational Resources Information Center

    Elacqua, Gregory; Martínez, Matías; Santos, Humberto; Urbina, Daniela

    2016-01-01

    This research analyzes the impact of the Adjusted Voucher Law´s school rankings on low-performing schools in Santiago, Chile, and provides evidence on the effects of the pressures of accountability systems on teacher policies and practices. The empirical strategy is based on the fact that schools are ranked according to their position on a set of…

  15. A Qualitative Study of Urban Elementary School Teachers' Perceptions of Accountability in Their Practice

    ERIC Educational Resources Information Center

    Gishey, Rhiannon L.

    2013-01-01

    Current federal and state education mandates were developed to make schools accountable for student performance with the rationale that schools, teachers, and students will improve through the administration of high-stakes tests. Public schools are mandated to adhere to three accountability systems: national, state, and local. Additional elements…

  16. Involving Diverse Communities of Practice to Minimize Unintended Consequences of Test-Based Accountability Systems

    ERIC Educational Resources Information Center

    Behizadeh, Nadia; Engelhard, George, Jr.

    2015-01-01

    In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…

  17. A Practical Approach to Accountability in an Oklahoma School. Project SEEK.

    ERIC Educational Resources Information Center

    Southwest Oklahoma Region 14 Service Center, Elk City.

    This booklet presents the accountability program developed by the Elk City (Oklahoma) Public Schools. During the first year of the program ten broad educational goals were formulated through a series of administrator workshops, accountability committee meetings, informal surveys of the community, and questionnaires for teachers and students.…

  18. 47 CFR 32.1410 - Other noncurrent assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... short-term loans or to secure performance of contracts. (k) Subsidiary record categories shall be... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets. 32.1410 Section 32... Other noncurrent assets. (a) This account shall include the acquisition cost of the company's...

  19. Family Assets and Child Outcomes: Evidence and Directions

    ERIC Educational Resources Information Center

    Grinstein-Weiss, Michal; Williams Shanks, Trina R.; Beverly, Sondra G.

    2014-01-01

    For poor families, the possession of assets--savings accounts, homes, and the like--has the potential not only to relieve some of the stress of living in poverty but also to make a better future seem like a real possibility. If children in families that own certain assets fare better than children in families without them, then helping poor…

  20. The Working Poor: From the Economic Margins to Asset Building

    ERIC Educational Resources Information Center

    Hogan, M. Janice; Solheim, Catherine; Wolfgram, Susan; Nkosi, Busisiwe; Rodrigues, Nicola

    2004-01-01

    Data from 25 participants in the Family Assets for Independence in Minnesota (FAIM) project were used to identify factors that enabled these low-income wage-earning families to save money and build assets. FAIM, part of the Individual Development Account movement, is a pilot program for families with incomes [less than or equal to] 200% of poverty…

  1. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and...

  2. Solar Asset Management Software

    SciTech Connect

    Iverson, Aaron; Zviagin, George

    2016-09-30

    Ra Power Management (RPM) has developed a cloud based software platform that manages the financial and operational functions of third party financed solar projects throughout their lifecycle. RPM’s software streamlines and automates the sales, financing, and management of a portfolio of solar assets. The software helps solar developers automate the most difficult aspects of asset management, leading to increased transparency, efficiency, and reduction in human error. More importantly, our platform will help developers save money by improving their operating margins.

  3. Asset Reuse of Images from a Repository

    ERIC Educational Resources Information Center

    Herman, Deirdre

    2014-01-01

    According to Markus's theory of reuse, when digital repositories are deployed to collect and distribute organizational assets, they supposedly help ensure accountability, extend information exchange, and improve productivity. Such repositories require a large investment due to the continuing costs of hardware, software, user licenses, training,…

  4. Last Mile Asset Monitoring; Low Cost Rapid Deployment Asset Monitoring

    NASA Astrophysics Data System (ADS)

    Zumr, Zdenek

    Installation and utilization of residential distribution transformers has not changed substantially over a long period of time. Utilities typically size their transformers based on a formula that takes into account broadly what types and how many dwellings will be connected. Most new residential dwellings feature 200 Amp service per household with an anticipated energy demand of under 20,000 kWh per year. Average electrical energy consumption varies from state to state but averages to 11,280 kWh per year. Energy demand is expected to fall into a typical residential load curve that shows increased demand early in the morning, then decreasing during the day and another peak early to late evening. Distribution transformers are sized at the limit of the combined evening peak with the assumption that the transformer has enough thermal mass to absorb short overloads that may occur when concurrent loading situations among multiple dwellings arise. The assumption that concurrent loading is of short duration and the transformer can cool off during the night time has been validated over the years and has become standard practice. This has worked well when dwelling loads follow an averaging scheme and low level of coincidence. With the arrival of electric vehicles (EV's) this assumption has to be reevaluated. The acquisition of an electric vehicle in a household can drive up energy demand by over 4000 kWh per year. Potentially problematic is the increased capacity of battery packs and the resulting proliferation of Level 2 chargers. The additional load of a single Level 2 charger concurring with the combined evening peak load will push even conservatively sized distribution transformers over their nameplate rating for a substantial amount of time. Additionally, unlike common household appliances of similar power requirements such as ovens or water heaters, a Level 2 battery charger will run at peak power consumption for several hours, and the current drawn by the EVs has very

  5. The Collective Mediation of a High-Stakes Accountability Program: Communities and Networks of Practice

    ERIC Educational Resources Information Center

    Cobb, Paul; McClain, Kay

    2006-01-01

    This article describes an analytic approach for situating teachers' instructional practices within the institutional settings of the schools and school districts in which they work. The approach treats instructional leadership and teaching as distributed activities and involves first delineating the communities of practice within a school or…

  6. The EUA Institutional Evaluation Programme: An Account of Institutional Best Practices

    ERIC Educational Resources Information Center

    Rosa, Maria Joao; Cardoso, Sonia; Dias, Diana; Amaral, Alberto

    2011-01-01

    When evaluating the EUA Institutional Evaluation Programme (IEP), Nilsson "et al." emphasised the interest in creating a data bank on good practices derived from its reports that would contribute to disseminating examples of effective quality management practices and to supporting mutual learning among universities. In IEP, evaluated…

  7. Supporting Students with Severe Disabilities in Inclusive Schools: A Descriptive Account From Schools Implementing Inclusive Practices

    ERIC Educational Resources Information Center

    Kurth, Jennifer A.; Lyon, Kristin J.; Shogren, Karrie A.

    2015-01-01

    The purpose of the present study was to investigate practices that support the inclusion of students with severe disabilities in the learning and social activities of inclusive K-8 schools to inform inclusive school reform research and practice. Eighteen K-8 students with severe disabilities in six schools recognized for their implementation of…

  8. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets and...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special...

  9. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special funds... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets...

  10. Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

    PubMed

    Forman, H P; Yin, D

    1996-06-01

    Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

  11. Exploring the mental health nurse practitioner scope of practice in youth early psychosis: an anecdotal account.

    PubMed

    Baker, Neville

    2010-01-01

    The development of the Victorian mental health nurse practitioner youth early psychosis, is a pioneer advance in clinical psychiatric/mental health nursing. This paper will explore and describe the scope of practice for the youth early psychosis mental health nurse practitioner candidate, and how the model is informed by relevant literature. The role description and context of the nurse practitioner candidate, which is synonymous with the role of the endorsed nurse practitioner, is described. Advanced practice nursing is discussed in terms of what the nurse practitioner literature says and contrasted with perceptions of a clinical nurse's everyday practice. Inherent challenges and issues are highlighted that need to sit in the background of any picture being painted of the mental health nurse practitioner role in Victoria into the future. An alternative perspective in the mental health care of the young person is proposed for the nurse practitioner scope of practice.

  12. [Appliancation of logistics in resources management of medical asset].

    PubMed

    Miroshnichenko, Iu V; Goriachev, A B; Bunin, S A

    2011-06-01

    The usage of basic regulations of logistics in practical activity for providing joints and military units with medical asset is theoretically justified. The role of logistics in organizing, building and functioning of military (armed forces) medical supply system is found out. The methods of solving urgent problems of improvement the resources management of medical asset on the basis of logistics are presented.

  13. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    ERIC Educational Resources Information Center

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

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

    ERIC Educational Resources Information Center

    Kreissl, Laura Jean; Upshaw, Alice

    2012-01-01

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

  15. Toward an Episodic Context Account of Retrieval-Based Learning: Dissociating Retrieval Practice and Elaboration

    ERIC Educational Resources Information Center

    Lehman, Melissa; Smith, Megan A.; Karpicke, Jeffrey D.

    2014-01-01

    We tested the predictions of 2 explanations for retrieval-based learning; while the elaborative retrieval hypothesis assumes that the retrieval of studied information promotes the generation of semantically related information, which aids in later retrieval (Carpenter, 2009), the episodic context account proposed by Karpicke, Lehman, and Aue (in…

  16. Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

    ERIC Educational Resources Information Center

    Lorson, Kevin; Mitchell, Stephen

    2016-01-01

    Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

  17. Testing for Accountability: A Balancing Act That Challenges Current Testing Practices and Theories

    ERIC Educational Resources Information Center

    Brennan, Robert L.

    2015-01-01

    Koretz, in his article published in this issue, provides compelling arguments that the high stakes currently associated with accountability testing lead to behavioral changes in students, teachers, and other stakeholders that often have negative consequences, such as inflated scores. Koretz goes on to argue that these negative consequences require…

  18. Accountability Practices in Adult Education: Insights from Actor-Network Theory

    ERIC Educational Resources Information Center

    Fenwick, Tara

    2010-01-01

    Accountability mechanisms in adult education, their constitution and their effects, are of increasing concern in an era threatening massive reductions to resources for adult education activity. Such mechanisms are frequently portrayed as unassailably oppressive. However, alternative analyses have illuminated contradictions and ambiguities in the…

  19. Asset tracking systems.

    PubMed

    2006-11-01

    Asset tracking systems are used in healthcare to find objects--medical devices and other hospital equipment--and to record the physical location of those objects over time. Interest in asset tracking is growing daily, but the technology is still evolving, and so far very few systems have been implemented in hospitals. This situation is likely to change over the next few years, at which point many hospitals will be faced with choosing a system. We evaluated four asset tracking systems from four suppliers: Agility Healthcare Solutions, Ekahau, Radianse, and Versus Technology. We judged the systems' performance for two "levels" of asset tracking. The first level is basic locating--simply determining where in the facility an item can be found. This may be done because the equipment needs routine inspection and preventive maintenance or because it is required for recall purposes; or the equipment may be needed, often urgently, for clinical use. The second level, which is much more involved, is inventory optimization and workflow improvement. This entails analyzing asset utilization based on historical location data to improve the use, distribution, and processing of equipment. None of the evaluated products is ideal for all uses--each has strengths and weaknesses. In many cases, hospitals will have to select a product based on their specific needs. For example, they may need to choose between a supplier whose system is easy to install and a supplier whose tags have a long battery operating life.

  20. [Manual for the design of non-drug trials in primary care, taking account of Good Clinical Practice (GCP) criteria].

    PubMed

    Joos, Stefanie; Bleidorn, Jutta; Haasenritter, Jörg; Hummers-Pradier, Eva; Peters-Klimm, Frank; Gágyor, Ildikó

    2013-01-01

    In recent years studies not falling under the German Pharmaceutical Law ("non-drug trials") have also been increasingly expected to be conducted according to Good Clinical Practice (GCP) in order to ensure that uniform standards are maintained for data quality and patient safety. However, simple transfer of the GCP criteria is not always possible and often not useful. Given the fact that research questions regarding non-drug interventions are common in primary care (e.g., general practice), the "Network for Clinical Studies in General Practice" has developed a manual for planning and conducting non-drug trials. This manual is based on the GCP guideline, taking account of the conditions and circumstances in primary care settings. Both structure and relevant content of the manual are presented in the article. (As supplied by the authors).

  1. A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

    DTIC Science & Technology

    1987-06-01

    Newsletter, January / February 1987. 12. Personal interview with Ms. Hellen Bardell, Ships Parts Control Center (Code OLD), Mechanicsburg...Accounting Principles, South-Western Publishing Co., 13th ed., 1981. Fisher , Robert D, The Navy Stock Fund, Masters Thesis, Naval Postgraduate School...Center (Code 6315), Washington, D. C., 12 January 1987. Personal interview with Ms. Hellen Bardell, Ships Parts Control Center (Code 01D

  2. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    PubMed

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.

  3. Working data together: the accountability and reflexivity of digital astronomical practice.

    PubMed

    Hoeppe, Götz

    2014-04-01

    Drawing on ethnomethodology, this article considers the sequential work of astronomers who combine observations from telescopes at two observatories in making a data set for scientific analyses. By witnessing the induction of a graduate student into this work, it aims at revealing the backgrounded assumptions that enter it. I find that these researchers achieved a consistent data set by engaging diverse evidential contexts as contexts of accountability. Employing graphs that visualize data in conventional representational formats of observational astronomy, experienced practitioners held each other accountable by using an 'implicit cosmology', a shared (but sometimes negotiable) characterization of 'what the universe looks like' through these formats. They oriented to data as malleable, that is, as containing artifacts of the observing situation which are unspecified initially but can be defined and subsequently removed. Alternating between reducing data and deducing astronomical phenomena, they ascribed artifacts to local observing conditions or computational procedures, thus maintaining previously stabilized phenomena reflexively. As researchers in data-intensive sciences are often removed from the instruments that generated the data they use, this example demonstrates how scientists can achieve agreement by engaging stable 'global' data sets and diverse contexts of accountability, allowing them to bypass troubling features and limitations of data generators.

  4. Mathematics Teachers' Data Use in Practice: Considering Accountability, Action Research, and Agency

    ERIC Educational Resources Information Center

    Cavanna, Jillian M.

    2016-01-01

    The idea of data use as an educational reform strategy has gained significant traction in recent years, but there is limited research that illuminates what actually happens when teachers use data in practice. This study investigates the ways a group of middle school mathematics teachers used data in their classrooms and as part of an action…

  5. Teacher, Researcher, and Accountability Discourses: Creating Space for Democratic Science Teaching Practices in Middle Schools

    ERIC Educational Resources Information Center

    Buxton, Cory A.; Kayumova, Shakhnoza; Allexsaht-Snider, Martha

    2013-01-01

    This study explores the role of competing discourses that shape current practices in U.S. schools and how professional development efforts can support teachers and researchers in finding ways to reinsert more democratic processes into their collaborative work. We examine the case of one research and professional development project with the goal…

  6. Accountability Policy, School Organization, and Classroom Practice: Partial Recoupling and Educational Opportunity

    ERIC Educational Resources Information Center

    Diamond, John B.

    2012-01-01

    In this article, the author examines the links between high stakes testing policies, school organization processes, and instructional practice using data from a study of K-5 and K-8 schools in Chicago. He argues that although the policy environment penetrates the classroom, this penetration is partial--stronger on some aspects of instruction than…

  7. Testing Predictors of Instructional Practice in Elementary Science Education: The Significant Role of Accountability

    ERIC Educational Resources Information Center

    Hayes, Kathryn N.; Trexler, Cary J.

    2016-01-01

    Many resources have been committed to research on science teaching pedagogies, resulting in a robust understanding of best instructional practices. Yet, exposure to excellent science instruction in elementary school is haphazard at best and often inequitable. Although the research community has attended to the role of teacher traits, such as…

  8. Fashioning Leadership in Schools: An ANT Account of Leadership as Networked Practice

    ERIC Educational Resources Information Center

    Perillo, Suzanne Jane

    2008-01-01

    The purpose of this paper is to demonstrate how leadership can be conceptualised as a social fashioning process performed in everyday practice as a de-centred web of sociomaterial network building activity. Rather than positioning investigations of leadership according to units of analysis or a priori variables of interest, the leadership approach…

  9. Reasons to value the health care intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    There are numerous individual reasons to conduct a health care intangible asset valuation. This discussion summarized many of these reasons and considered the common categories of these individual reasons. Understanding the reason for the intangible asset analysis is an important prerequisite to conducting the valuation, both for the analyst and the health care owner/operator. This is because an intangible asset valuation may not be the type of analysis that the owner/operator really needs. Rather, the owner/operator may really need an economic damages measurement, a license royalty rate analysis, an intercompany transfer price study, a commercialization potential evaluation, or some other type of intangible asset analysis. In addition, a clear definition of the reason for the valuation will allow the analyst to understand if (1) any specific analytical guidelines, procedures, or regulations apply and (2) any specific reporting requirement applies. For example, intangible asset valuations prepared for fair value accounting purposes should meet specific ASC 820 fair value accounting guidance. Intangible asset valuations performed for intercompany transfer price tax purposes should comply with the guidance provided in the Section 482 regulations. Likewise, intangible asset valuations prepared for Section 170 charitable contribution purposes should comply with specific reporting requirements. The individual reasons for the health care intangible asset valuation may influence the standard of value applied, the valuation date selected, the valuation approaches and methods applied, the form and format of valuation report prepared, and even the type of professional employed to perform the valuation.

  10. Accounting for medical variation: the case of prescribing activity in a New Zealand general practice sample.

    PubMed

    Davis, P B; Yee, R L; Millar, J

    1994-08-01

    Medical practice variation is extensive and well documented, particularly for surgical interventions, and raises important questions for health policy. To date, however, little work has been carried out on interpractitioner variation in prescribing activity in the primary care setting. An analytical model of medical variation is derived from the literature and relevant indicators are identified from a study of New Zealand general practice. The data are based on nearly 9,500 completed patient encounter records drawn from over a hundred practitioners in the Waikato region of the North Island, New Zealand. The data set represents a 1% sample of all weekday general practice office encounters in the Hamilton Health District recorded over a 12-month period. Overall levels of prescribing, and the distribution of drug mentions across diagnostic groupings, are broadly comparable to results drawn from international benchmark data. A multivariate analysis is carried out on seven measures of activity in the areas of prescribing volume, script detail, and therapeutic choice. The analysis indicates that patient, practitioner and practice attributes exert little systematic influence on the prescribing task. The principal influences are diagnosis, followed by practitioner identity. The pattern of findings suggests also that the prescribing task cannot be viewed as an undifferentiated activity. It is more usefully considered as a process of decision-making in which 'core' judgements--such as the decision to prescribe and the choice of drug--are highly predictable and strongly influenced by diagnosis, while 'peripheral' features of the task--such as choosing a combination drug or prescribing generically--are less determinate and more subject to the exercise of clinical discretion.(ABSTRACT TRUNCATED AT 250 WORDS)

  11. Implementation of a cost-accounting model in a biobank: practical implications.

    PubMed

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

  12. Get Organized around Assets

    ERIC Educational Resources Information Center

    Ferlazzo, Larry

    2012-01-01

    Educators, Ferlazzo claims, often perceive English language learners through a lens of deficits. We would serve these learners better, especially as readers, if we viewed them through a lens focused on assets. The author, who was a community organizer for 19 years before becoming an ESL teacher, relates the process of community organizing--helping…

  13. The Asset Responsibility.

    ERIC Educational Resources Information Center

    Maciha, John C.

    2002-01-01

    Offers suggestions for preventive maintenance of school facilities. Argues that Catholic schools are often allowed to crumble due to the focus on excellence in education, as well as a lack of attention to the physical elements of buildings. Asserts that complete school stewardship includes maintenance of the physical asset. Contains example of a…

  14. Rational accountability and rational autonomy in academic practice: An extended case study of the communicative ethic of interdisciplinary science

    NASA Astrophysics Data System (ADS)

    Robertson, Susan Margaret

    The dissertation investigates the interaction of rational accountability and rational autonomy in interdisciplinary science within the lifeworld of the university. It focuses on the cultural, social and motivational forces that university researchers draw on, and develop, to constitute and regulate interdisciplinary science. Findings are analyzed within an applied critical social theory framework that attends to the interaction of instrumental and communicative rational action within the public spaces that constitute the lifeworld of the university as a public sphere in society. The research raises questions of how academics practice interdisciplinary science and how these practices relate to the reproduction of the regulative ideal of the university as a community that practices public reason. The conceptual framework informing the research is Habermas' (1984) theory of communicative action. Using Burawoy's (1991) extended case study method as an operational strategy, two modes of constituting and regulating interdisciplinary science were found. Instrumental rational modes dominated in social contexts of interdisciplinary science where consensus on the normative goals and purposes of rational academic action were pre-existing and pre-supposed by participants. Communicative rational modes dominated in social contexts of interdisciplinary science where the normative goals and purposes of rational academic action entered a contested domain. Endorsements for interdisciplinary science policies are coinciding with demands for increased accountability and relevance of Canada's university system. At the same time that the university system must respond to external demands, it must reproduce itself as a public institution open to the discursive redemption of factual and normative validity claims. The study found that academics participate in, but also contest the instrumental regulation of academic inquiry and conduct by using their constitutional autonomy and freedom to

  15. Distributed charging of electrical assets

    DOEpatents

    Ghosh, Soumyadip; Phan, Dung; Sharma, Mayank; Wu, Chai Wah; Xiong, Jinjun

    2016-02-16

    The present disclosure relates generally to the field of distributed charging of electrical assets. In various examples, distributed charging of electrical assets may be implemented in the form of systems, methods and/or algorithms.

  16. In the loop: Practices of self-monitoring from accounts by trial participants

    PubMed Central

    Lynch, Rebecca; Cohn, Simon

    2015-01-01

    Self-monitoring, by which individuals record and appraise ongoing information about the status of their body in order to improve their health, has been a key element in the personal management of conditions such as diabetes, but it is now also increasingly used in relation to health-associated behaviours. The introduction of self-monitoring as an intervention to change behaviour is intended to provide feedback that can be used by individuals to both assess their status and provide ongoing support towards a goal that may be formally set or remains implicit. However, little attention has been paid to how individuals actually engage in the process or act upon the information they receive. This article addresses this by exploring how participants in a particular trial (‘Get Moving’) experienced the process and nature of feedback. Although the trial aimed to compare the potential efficacy of three different monitoring activities designed to encourage greater physical activity, participants did not present distinctly different accounts of each intervention and the specifics of the feedback provided. Instead, their accounts took the form of much more extended and personal narratives that included other people and features of the environment. We draw on these broader descriptions to problematise the notion of self-monitoring and conclude that self-monitoring is neither solely about ‘self’ nor is it exclusively about ‘monitoring’. We suggest that a more expansive social and material understanding of feedback can give insight into the ways information is made active and meaningful for individuals in their everyday contexts. PMID:26466601

  17. Rethinking Social Welfare: Toward Assets.

    ERIC Educational Resources Information Center

    Sherraden, Michael

    1988-01-01

    Suggests that social welfare policy focus on household assets. Asset distribution is less unequal than income distribution. Assets cushion income shocks, reduce household transaction costs, and provide a stake in the future. Reviews the current policy debate. Discusses policy directions in direct financial transfers, housing, and support for…

  18. Exposure To Harmful Workplace Practices Could Account For Inequality In Life Spans Across Different Demographic Groups.

    PubMed

    Goh, Joel; Pfeffer, Jeffrey; Zenios, Stefanos

    2015-10-01

    The existence of important socioeconomic disparities in health and mortality is a well-established fact. Many pathways have been adduced to explain inequality in life spans. In this article we examine one factor that has been somewhat neglected: People with different levels of education get sorted into jobs with different degrees of exposure to workplace attributes that contribute to poor health. We used General Social Survey data to estimate differential exposures to workplace conditions, results from a meta-analysis that estimated the effect of workplace conditions on mortality, and a model that permitted us to estimate the overall effects of workplace practices on health. We conclude that 10-38 percent of the difference in life expectancy across demographic groups can be explained by the different job conditions their members experience.

  19. Intangible asset valuation, damages, and transfer price analyses in the health care industry.

    PubMed

    Reilly, Robert F

    2010-01-01

    Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets.

  20. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  1. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  2. Lower bound of optimization in radiological protection system taking account of practical implementation of clearance

    SciTech Connect

    Hattori, Takatoshi

    2007-07-01

    The dose criterion used to derive clearance and exemption levels is of the order of 0.01 mSv/y based on the Basic Safety Standard (BSS) of the International Atomic Energy Agency (IAEA), the use of which has been agreed upon by many countries. It is important for human beings, who are facing the fact that global resources for risk reduction are limited, to carefully consider the practical implementation of radiological protection systems, particularly for low-radiation-dose regions. For example, in direct gamma ray monitoring, to achieve clearance level compliance, difficult issues on how the uncertainty (error) of gamma measurement should be handled and also how the uncertainty (scattering) of the estimation of non-gamma emitters should be treated in clearance must be resolved. To resolve these issues, a new probabilistic approach has been proposed to establish an appropriate safety factor for compliance with the clearance level in Japan. This approach is based on the fundamental concept that 0.1 mSv/y should be complied with the 97.5. percentile of the probability distribution for the uncertainties of both the measurement and estimation of non-gamma emitters. The International Commission on Radiological Protection, ICRP published a new concept of the representative person in Publication 101 Part I. The representative person is a hypothetical person exposed to a dose that is representative of those of highly exposed persons in a population. In a probabilistic dose assessment, the ICRP recommends that the representative person should be defined such that the probability of exposure occurrence is lower than about 5% that of a person randomly selected from the population receiving a high dose. From the new concept of the ICRP, it is reasonable to consider that the 95. percentile of the dose distribution for the representative person is theoretically always lower than the dose constraint. Using this established relationship, it can be concluded that the minimum dose

  3. Measuring the strategic readiness of intangible assets.

    PubMed

    Kaplan, Robert S; Norton, David P

    2004-02-01

    Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In one sense, the challenge is impossible. Intangible assets are unlike financial and physical resources in that their value depends on how well they serve the organizations that own them. But while this prevents an independent valuation of intangible assets, it also points to an altogether different approach for assessing their worth. In this article, the creators of the Balanced Scorecard draw on its tools and framework--in particular, a tool called the strategy map--to present a step-by-step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require. Some managers shy away from measuring intangible assets because they seem so subjective. But by using the systematic approaches set out in this article, companies can now measure what they want, rather than wanting only what they can currently measure.

  4. Leading beyond the bottom line: organizational assets for the new economy. 2.

    PubMed

    Schenke, R; Berkowitz, E; Gaintner, J R; Hickey, M E; Hodge, R H; Ludden, J; Randolph, L M

    2000-01-01

    Organizations are created to aggregate resources to accomplish some purpose, be it to provide health care, raise a family, or build cars. These resources are assets. A manager has a fiduciary responsibility, by practice, and, in many cases, by law, to make the best use of those assets. Traditionally, we've evaluated the use of assets through financial statements. The troublesome aspect of these financial statements is that they were designed to measure only those things that can be counted simply--financial and physical assets. But our world has moved from an industrial, manufacturing age to an information, service economy and we are learning that intangible assets are as powerful--potentially more powerful--in creating value as are tangible assets. Recognizing the intangible asset value of employees, customers, and the community is the challenge in this new service economy. Effective health care leaders need to leverage and manage all of an organization's assets.

  5. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... to a cost accounting practice.” (a) The method or technique used for measuring costs has been changed. Description Accounting treatment (1) Contractor changes its actuarial cost method for computing pension costs. (1)(i) Before change: The contractor computed pension costs using the aggregate cost...

  6. Exploring the Influence of High-Stakes Testing and Accountability on Teachers' Professional Identities through the Factors of Instructional Practice, Work Environment, and Teacher Efficacy

    ERIC Educational Resources Information Center

    Mason, Janet Harmon

    2010-01-01

    The purpose of this study was to explore the impact of high-stakes testing and accountability on teachers' perceptions of their professional identities. Teachers' instructional practice, work environments, and personal factors are now immersed in the context of high-stakes testing and accountability. This context colors the decisions teachers make…

  7. 47 CFR 32.1410 - Other noncurrent assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the cost method, shall be charged to Account 4540, Other capital, if temporary and as a current period... shall not be subject to current cost settlement. (e) Amounts due from affiliated and nonaffiliated... Other noncurrent assets. (a) This account shall include the acquisition cost of the company's...

  8. 47 CFR 32.2680 - Amortizable tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortizable tangible assets. 32.2680 Section 32.2680 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  9. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other jurisdictional assets-net. 32.1500 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  10. An Analysis of Information Asset Valuation (IAV) Quantification Methodology for Application with Cyber Information Mission Impact Assessment (CIMIA)

    DTIC Science & Technology

    2008-03-01

    16  Intangible Asset ..................................................................................................... 16  Financial...examined from the accounting discipline. Intangible asset valuation is also a concern in the legal discipline in the two main areas of intellectual...property infringement and natural resource damage. The area of law lending itself to intangible asset valuation may be found in the documents covering

  11. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... organizations. Class of company Account No. A B Account title Current Assets 1350.1 1350.1 Subscriptions to... Certificates. 1350.4 1350.4 Other Current Assets. Current Liabilities 4130.1 4130.1 Patronage Capital Payable... and nonredeemable certificates. 1350.4 1350.4 Other Current Assets This account shall include...

  12. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... organizations. Class of company Account No. A B Account title Current Assets 1350.1 1350.1 Subscriptions to... Certificates. 1350.4 1350.4 Other Current Assets. Current Liabilities 4130.1 4130.1 Patronage Capital Payable... and nonredeemable certificates. 1350.4 1350.4 Other Current Assets This account shall include...

  13. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    PubMed

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  14. 77 FR 71530 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-03

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to authorize...

  15. 75 FR 10996 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to implement...

  16. 76 FR 5072 - Cuban Assets Control Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... Office of Foreign Assets Control 31 CFR Part 515 Cuban Assets Control Regulations AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Final rule. SUMMARY: The Department of the Treasury's Office of Foreign Assets Control (``OFAC'') is amending the Cuban Assets Control Regulations to continue efforts...

  17. A managerial approach to costing fixed assets in health care organizations: the role of depreciation and interest.

    PubMed

    Goldschmidt, Y; Gafni, A

    1991-01-01

    The economic aspect of depreciation and interest on capital are incorporated within a managerial accounting framework by treating both items as imputed charges to be debited to the users of the assets' services. The costs of these services is examined for individual assets that provide either uniform or declining service over the expected life, and for a stock of assets where the character of the individual assets is ignored. By using imputed charges, the hospital's net income is allocated to its sources.

  18. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280 Project-based... asset management fee may be charged only if the PHA performs all asset management activities described in this subpart (including project-based management, budgeting, and accounting). Asset...

  19. The Discipline of Asset Allocation.

    ERIC Educational Resources Information Center

    Petzel, Todd E.

    2000-01-01

    Discussion of asset allocation for college/university endowment funds focuses on three levels of risk: (1) the absolute risk of the portfolio (usually leading to asset diversification); (2) the benchmark risk (usually comparison with peer institutions; and (3) personal career risk (which may incline managers toward maximizing short-term returns,…

  20. 2014 State of Western's Assets

    SciTech Connect

    2014-01-01

    In this report we document the State of Western’s Assets in terms of physical equipment, financial resources, strategic direction, and human capital, both at the organizational and regional levels. We identify the condition of our assets today and share what work we will be doing in these areas in the coming years.

  1. Advanced criticality assessment method for sewer pipeline assets.

    PubMed

    Syachrani, S; Jeong, H D; Chung, C S

    2013-01-01

    For effective management of water and wastewater infrastructure, the United States Environmental Protection Agency (US-EPA) has long emphasized the significant role of risk in prioritizing and optimizing asset management decisions. High risk assets are defined as assets with a high probability of failure (e.g. soon to fail, old, poor condition) and high consequences of failure (e.g. environmental impact, high expense, safety concerns, social disruption). In practice, the consequences of failure are often estimated by experts through a Delphi method. However, the estimation of the probability of failure has been challenging as it requires the thorough analysis of the historical condition assessment data, repair and replacement records, and other factors influencing the deterioration of the asset. The most common predictor in estimating the probability of failure is calendar age. However, a simple reliance on calendar age as a basis for estimating the asset's deterioration pattern completely ignores the different aging characteristics influenced by various operational and environmental conditions. This paper introduces a new approach of using 'real age' in estimating the probability of failure. Unlike the traditional calendar age method, the real age represents the adjusted age based on the unique operational and environmental conditions of the asset. Depending on the individual deterioration pattern, the real age could be higher or lower than its calendar age. Using the concept of real age, the probability of failure of an asset can be more accurately estimated.

  2. Dynamic asset trees and portfolio analysis

    NASA Astrophysics Data System (ADS)

    Onnela, J.-P.; Chakraborti, A.; Kaski, K.; Kertiész, J.

    2002-12-01

    The minimum spanning tree, based on the concept of ultrametricity, is constructed from the correlation matrix of stock returns and provides a meaningful economic taxonomy of the stock market. In order to study the dynamics of this asset tree we characterise it by its normalised length and by the mean occupation layer, as measured from an appropriately chosen centre called the `central node'. We show how the tree evolves over time, and how it shrinks strongly, in particular, during a stock market crisis. We then demonstrate that the assets of the optimal Markowitz portfolio lie practically at all times on the outskirts of the tree. We also show that the normalised tree length and the investment diversification potential are very strongly correlated.

  3. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    ERIC Educational Resources Information Center

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  4. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  5. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  6. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  7. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  8. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  9. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  10. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  11. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  12. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  13. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Acquisitions of foreign assets. 802.50 Section 802.50 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES §...

  14. Financial Capability and Asset Building in the Curricula: Student Perceptions

    ERIC Educational Resources Information Center

    Loke, Vernon; Birkenmaier, Julie; Hageman, Sally A.

    2017-01-01

    Although social work education competencies include economic justice, and practice includes addressing client finances and assets, social work curricula lack an emphasis on these topics. Little is known about students' perceptions of the relevancy of this information or how well their program is preparing them for contemporary practice. This study…

  15. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... uncollectable notes and accounts. (6) 170Other Current Assets. (i) Inventories, prepaid expenses and other items... financial condition of the contractor as of a given date. (A) Asset Accounts. (1) 100Cash. (i) This account shall include the amount of current funds available on demand in the hands of financial officers...

  16. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    DTIC Science & Technology

    1990-08-01

    Accounting Procedures Act of 1950 and the FMFIA are carried out are OMB Circular A- 123 , Internal Control Systems,65 and OMB Circular A- 127, Financial...Office. Standards For Internal Controls In The Federal Government, Accounting Series, 1983. 65 U. S. Office of Management and Budget. OMB Circular A- 123 ...defined by FASB 125 for the 123 Young, Ronald S., Director, Accounting Principles and Standards Group, Accounting and Financial Management Division, U. S

  17. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  18. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  19. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  20. 25 CFR 115.106 - Assets of members of the Agua Caliente Band of Mission Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Assets of members of the Agua Caliente Band of Mission Indians. 115.106 Section 115.106 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.106 Assets of members of the...

  1. 25 CFR 115.106 - Assets of members of the Agua Caliente Band of Mission Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Assets of members of the Agua Caliente Band of Mission Indians. 115.106 Section 115.106 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.106 Assets of members of the...

  2. 25 CFR 115.106 - Assets of members of the Agua Caliente Band of Mission Indians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Assets of members of the Agua Caliente Band of Mission Indians. 115.106 Section 115.106 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.106 Assets of members of the...

  3. 25 CFR 115.106 - Assets of members of the Agua Caliente Band of Mission Indians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Assets of members of the Agua Caliente Band of Mission Indians. 115.106 Section 115.106 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.106 Assets of members of the...

  4. 25 CFR 115.106 - Assets of members of the Agua Caliente Band of Mission Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Assets of members of the Agua Caliente Band of Mission Indians. 115.106 Section 115.106 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.106 Assets of members of the...

  5. The Future of Asset Management for Human Space Exploration: Supply Classification and an Integrated Database

    NASA Technical Reports Server (NTRS)

    Shull, Sarah A.; Gralla, Erica L.; deWeck, Olivier L.; Shishko, Robert

    2006-01-01

    One of the major logistical challenges in human space exploration is asset management. This paper presents observations on the practice of asset management in support of human space flight to date and discusses a functional-based supply classification and a framework for an integrated database that could be used to improve asset management and logistics for human missions to the Moon, Mars and beyond.

  6. Assets-oriented community assessment.

    PubMed Central

    Sharpe, P A; Greaney, M L; Lee, P R; Royce, S W

    2000-01-01

    Determining how to promote community health requires that community health workers first assess where the community stands. The authors maintain that Healthy Communities initiatives are better served by assets-oriented assessment methods than by standard "problem-focused" or "needs-based" approaches. An assets orientation allows community members to identify, support, and mobilize existing community resources to create a shared vision of change, and encourages greater creativity when community members do address problems and obstacles. Images p207-a PMID:10968755

  7. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Illustrations of changes which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of...

  8. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Illustrations of changes which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of...

  9. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Illustrations of changes which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of...

  10. University versus Practice: A Pilot Study to Identify Skills Shortages That Exist in First-Year Trainee Accountants in South Africa

    ERIC Educational Resources Information Center

    van Romburgh, Henriëtte; van der Merwe, Nico

    2015-01-01

    This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

  11. Radio-Frequency Identification: Asset Control at Your Fingertips

    ERIC Educational Resources Information Center

    Scholes, Marcus

    2009-01-01

    Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

  12. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obligation on its books must provide a schedule, as part of the supporting work papers, identifying all cost components related to the asset retirement obligations that are included in the book balances of all accounts..., with its filing under § 35.12 or § 35.13, a detailed study supporting the amounts proposed to...

  13. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities....

  14. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Asset management. 990.270 Section... THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.270 Asset management. As owners, PHAs have asset management responsibilities that are above and beyond property management activities....

  15. 26 CFR 1.167(a)-7 - Accounting for depreciable property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., unadjusted for depreciation or salvage, shall be removed from the asset account and shall be charged to the depreciation reserve. Amounts representing salvage ordinarily are credited to the depreciation reserve. Where... asset shall be removed from the asset account, and the depreciation reserve shall be charged with...

  16. Commercial Building Energy Asset Rating Program -- Market Research

    SciTech Connect

    McCabe, Molly J.; Wang, Na

    2012-04-19

    Under contract to Pacific Northwest National Laboratory, HaydenTanner, LLC conducted an in-depth analysis of the potential market value of a commercial building energy asset rating program for the U.S. Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy. The market research objectives were to: (1) Evaluate market interest and need for a program and tool to offer asset rating and rapidly identify potential energy efficiency measures for the commercial building sector. (2) Identify key input variables and asset rating outputs that would facilitate increased investment in energy efficiency. (3) Assess best practices and lessons learned from existing national and international energy rating programs. (4) Identify core messaging to motivate owners, investors, financiers, and others in the real estate sector to adopt a voluntary asset rating program and, as a consequence, deploy high-performance strategies and technologies across new and existing buildings. (5) Identify leverage factors and incentives that facilitate increased investment in these buildings. To meet these objectives, work consisted of a review of the relevant literature, examination of existing and emergent asset and operational rating systems, interviews with industry stakeholders, and an evaluation of the value implication of an asset label on asset valuation. This report documents the analysis methodology and findings, conclusion, and recommendations. Its intent is to support and inform the DOE Office of Energy Efficiency and Renewable Energy on the market need and potential value impacts of an asset labeling and diagnostic tool to encourage high-performance new buildings and building efficiency retrofit projects.

  17. Build Your Own Inventory System. Annual Cost: $100.00 (Approximate). Fixed Assets, Materials and Supplies. The Practical Elements for a Computerized, Continuing Inventory System in Schools and Use in Determining a Measure for Instructional Cost.

    ERIC Educational Resources Information Center

    Payne, Arnold, Comp.

    This publication presents performance flow charts and other accompanying forms that are elements of an economical computerized continuing inventory system. The system described here is intended to serve school systems as an adequate fixed asset system and to provide a computerized inventory model that offers support for costs of future educational…

  18. ASSET (Age/Sex Standardised Estimates of Treatment): A Research Model to Improve the Governance of Prescribing Funds in Italy

    PubMed Central

    Favato, Giampiero; Mariani, Paolo; Mills, Roger W.; Capone, Alessandro; Pelagatti, Matteo; Pieri, Vasco; Marcobelli, Alberico; Trotta, Maria G.; Zucchi, Alberto; Catapano, Alberico L.

    2007-01-01

    Background The primary objective of this study was to make the first step in the modelling of pharmaceutical demand in Italy, by deriving a weighted capitation model to account for demographic differences among general practices. The experimental model was called ASSET (Age/Sex Standardised Estimates of Treatment). Methods and Major Findings Individual prescription costs and demographic data referred to 3,175,691 Italian subjects and were collected directly from three Regional Health Authorities over the 12-month period between October 2004 and September 2005. The mean annual prescription cost per individual was similar for males (196.13 euro) and females (195.12 euro). After 65 years of age, the mean prescribing costs for males were significantly higher than females. On average, costs for a 75-year-old subject would be 12 times the costs for a 25–34 year-old subject if male, 8 times if female. Subjects over 65 years of age (22% of total population) accounted for 56% of total prescribing costs. The weightings explained approximately 90% of the evolution of total prescribing costs, in spite of the pricing and reimbursement turbulences affecting Italy in the 2000–2005 period. The ASSET weightings were able to explain only about 25% of the variation in prescribing costs among individuals. Conclusions If mainly idiosyncratic prescribing by general practitioners causes the unexplained variations, the introduction of capitation-based budgets would gradually move practices with high prescribing costs towards the national average. It is also possible, though, that the unexplained individual variation in prescribing costs is the result of differences in the clinical characteristics or socio-economic conditions of practice populations. If this is the case, capitation-based budgets may lead to unfair distribution of resources. The ASSET age/sex weightings should be used as a guide, not as the ultimate determinant, for an equitable allocation of prescribing resources to

  19. "Now I Know My ABCDs": Asset-Based Community Development with School Children in Ethiopia

    ERIC Educational Resources Information Center

    Johnson Butterfield, Alice K.; Yeneabat, Mulu; Moxley, David P.

    2016-01-01

    Asset-based community development (ABCD) is a promising practice for communities to engage in self-determination through the efforts residents invest in identifying community assets, framing and documenting the issues communities face, and taking action to advance quality of life. The ABCD literature does not report on the application of ABCD…

  20. Asset-asset interactions and clustering in financial markets

    NASA Astrophysics Data System (ADS)

    Cuniberti, Gianaurelio; Porto, Markus; Roman, H. Eduardo

    2001-10-01

    The collective phenomena of a liquid market is characterized in terms of a particle system scenario. This physical analogy enables us to disentangle intrinsic features from purely stochastic ones. The latter are the result of environmental changes due to a ‘heat bath’ acting on the many-asset system, quantitatively described in terms of a time dependent effective temperature. The remaining intrinsic properties can be widely investigated by applying standard methods of classical many-body systems. As an example, we consider a large set of stocks traded at the NYSE and determine the corresponding asset-asset ‘interaction’ potential. In order to investigate in more detail the cluster structure suggested by the short distance behavior of the interaction potential, we perform a connectivity analysis of the spatial distribution of the particle system. In this way, we are able to draw conclusions on the intrinsic cluster persistency independent of the specific market conditions.

  1. 31 CFR 575.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... securities or other assets, held in a blocked account or a sub-account thereof, or the income derived from such securities or assets, to a blocked account or sub-account, under any name or designation which differs from the name or designation of the specific blocked account or sub-account in which...

  2. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  3. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  4. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  5. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  6. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... costs; charter hire expenses, including time, trip, short-term and long-term bareboat charter hire; and... surcharges) from operations. As used here, vessel refers to any asset that qualifies for obligation... the sale of assets not accounted for under the provisions prescribed for account 995, amortization...

  7. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Telecommunications Property... costs of organizing and incorporating the company, franchises, patent rights, and other...

  8. Relational skill assets and anti-immigrant sentiments.

    PubMed

    Lee, Naeyun; Lee, Cheol-Sung

    2015-07-01

    This study introduces the role of relational skill assets in accounting for attitudes toward immigrants: relational skill assets. Drawing upon stratification researchers' notion of "non-cognitive skills," we build a theoretical framework highlighting the role of occupational skill requirements in explaining anti-immigrant sentiment. Then, utilizing two occupation-specific measures, interpersonal skill requirement and instrumental skill requirement, we construct an explanatory factor, relational skill specificity. We test its effect on anti-immigrant attitudes as well as on the concentration of foreign-born workers in occupations, using the 2004 national identity module of General Social Survey. The findings confirm our argument that workers with a higher possession of interpersonal skill assets relative to instrumental skill assets are exposed to less intense competitions with immigrants, and are therefore less likely to express anti-immigrant sentiments. Our findings suggest that occupational-level relational skill assets based on sociocultural differences play an important role in shaping native workers' attitudes' toward immigrants.

  9. Learning in Diversities of Structures of Social Practice: Accounting for How, Why and Where People Learn Science

    ERIC Educational Resources Information Center

    Bell, P.; Tzou, C.; Bricker, L.; Baines, A. D.

    2012-01-01

    This paper outlines a theoretical framework intended to provide a more ecological and holistic accounting of how, why and where people learn in relation to constructs of human difference--race, class, disability designation, etc.--as learners circulate across places and associated operating value systems over multiple timescales. The framework for…

  10. Differentiated Accountability Policy and School Improvement Plans: A Look at Professional Development and Inclusive Practices for Exceptional Students

    ERIC Educational Resources Information Center

    Simon, Marsha; Black, William R.

    2011-01-01

    The Individuals with Disabilities Education Improvement Act (IDEA) of 2004 and the No Child Left Behind Act of 2002 (NCLB) require that students with disabilities have equal access to general education curricula and contexts. Florida's Differentiated Accountability Program (DAP) is designed to support educators in meeting IDEA and NCLB…

  11. The Limits of School Choice: Some Implications for Accountability of Selective Practices and Positional Competition in Australian Education

    ERIC Educational Resources Information Center

    Windle, Joel

    2009-01-01

    The application of market principles to educational provision continues to attract governments across the globe, despite an international body of literature suggesting that marketisation can exacerbate inequalities. In light of a renewed policy push in Australia towards accountability via a market model, this paper analyses the impact of existing…

  12. A STUDY OF THE EXISTING PRACTICES OF SELECTED COLLEGES AND UNIVERSITIES RELATING TO ACADEMIC RANKING OF ACCOUNTING TEACHING STAFF.

    ERIC Educational Resources Information Center

    CHAPMAN, LOWELL

    A 90 PERCENT RESPONSE FROM 143 RANDOMLY SELECTED COLLEGES AND UNIVERSITIES SHOWED A HIGH DEGREE OF CONSISTENCY IN THEIR ACADEMIC RANKING OF THE ACCOUNTING TEACHING STAFF. THE STUDY SOUGHT TO DETERMINE (1) THE INSTITUTIONS' POLICIES FOR ADVANCEMENT ABOVE THE RANK OF ASSISTANT PROFESSOR, AND (2) WHETHER FACTORS SUCH AS TEACHING EXPERIENCE,…

  13. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE...

  14. Measuring accounts receivable performance: a comprehensive method.

    PubMed

    Newton, R L

    1993-05-01

    Nonperforming assets, such as accounts receivable, are frequently cited as sources of financial difficulty for hospitals. Yet, many hospitals, relying on the traditional measure of accounts receivable--days revenue outstanding--may not have a true grasp of the real cost of their accounts receivable. The author discusses the costs imposed on a hospital by accounts receivable and describes three cost components that must be calculated if the true cost of accounts receivable is to be determined and controlled.

  15. A Practical Note on Transferring Ideas and Methods from Consultancy Practice to the MPA Classroom: A Personal Account from a Danish Case Study

    ERIC Educational Resources Information Center

    Nielsen, J. C. Ry; Quinn, Brid

    2016-01-01

    At the lead author's home institution--Copenhagen Business School (CBS)--the combination of theory and practice is seen as very important in teaching. Research-based teaching is the slogan. In this respect, CBS has the same ambition as other universities. But it seems as if CBS has an advantage at the master's level, because students come with a…

  16. An Asset Approach to Positive Community Change.

    ERIC Educational Resources Information Center

    Roehlkepartain, Eugene C.

    This booklet discusses the importance of a community-wide approach to asset building, exploring how individuals, organizations, and communities can collaborate to build developmental assets. Principles to guide community asset-building efforts include: strengths versus risks or deficits, relationships versus programs, engagement with youth versus…

  17. Community Asset Mapping. Trends and Issues Alert.

    ERIC Educational Resources Information Center

    Kerka, Sandra

    Asset mapping involves documenting tangible and intangible resources of a community viewed as a place with assets to be preserved and enhanced, not deficits to be remedied. Kretzmann and McKnight (1993) are credited with developing the concept of asset-based community development (ABCD) that draws on appreciative inquiry; recognition of social…

  18. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... primary regulator, may require that a higher ratio of eligible assets be maintained if the financial... requiring a higher ratio of eligible assets are the concentration of risk to any one borrower or group of... affiliates; (2) Any asset classified “Value Impaired,” to the extent of the required Allocated Transfer...

  19. Approaches of Improving University Assets Management Efficiency

    ERIC Educational Resources Information Center

    Wang, Jingliang

    2015-01-01

    University assets management, as an important content of modern university management, is generally confronted with the issue of low efficiency. Currently, to address the problems exposed in university assets management and take appropriate modification measures is an urgent issue in front of Chinese university assets management sectors. In this…

  20. Assessing Your Assets: Systems for Tracking and Managing IT Assets Can Save Time and Dollars

    ERIC Educational Resources Information Center

    Holub, Patricia A.

    2007-01-01

    The average school district loses more than $80,000 per year because of lost or damaged IT assets, according to a QED survey cosponsored by Follett Software Company. And many districts--59 percent--still use manual systems to track assets. Enter asset management systems. Software for managing assets, when implemented properly, can save time,…

  1. Cost approach of health care entity intangible asset valuation.

    PubMed

    Reilly, Robert F

    2012-01-01

    degree of marketability; and The degree of variation in the range of value indications. Valuation analysts value health care intangible assets for a number of reasons. In addition to regulatory compliance reasons, these reasons include various transaction, taxation, financing, litigation, accounting, bankruptcy, and planning purposes. The valuation analyst should consider all generally accepted intangible asset valuation approaches, methods, and procedures. Many valuation analysts are more familiar with market approach and income approach valuation methods. However, there are numerous instances when cost approach valuation methods are also applicable to the health care intangible asset valuation. This discussion summarized the analyst's procedures and considerations with regard to the cost approach. The cost approach is often applicable to the valuation of intangible assets in the health care industry. However, the cost approach is only applicable if the valuation analyst (1) appropriately considers all of the cost components and (2) appropriately identifies and quantifies all obsolescence allowances. Regardless of the health care intangible asset or the reason for the valuation, the analyst should be familiar with all generally accepted valuation approaches and methods. And, the valuation analyst should have a clear, convincing, and cogent rationale for (1) accepting each approach and method applied and (2) rejecting each approach and method not applied. That way, the valuation analyst will best achieve the purpose and objective of the health care intangible asset valuation.

  2. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  3. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  4. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  7. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. Financial Assets [share, bonds] & Ancylia

    NASA Astrophysics Data System (ADS)

    Maksoed, Wh-

    2016-11-01

    Instead Elaine Scarry: "Thermonuclear monarchy" reinvent Carry Nation since Aug 17, 1965 the Republic of Indonesia's President speech: "Reach to the Star", for "cancellation" usually found in External Debt herewith retrieved from "the Window of theWorld": Ancylia, feast in March, a month named after Mars, the god of war. "On March 19 they used to put on their biggest performance of gymnastics in order to "bribe" their god for another good year", further we have vacancy & "vacuum tube"- Bulat Air karena Pembuluh, Bulat Kata karena Mufakat" proverb from Minangkabau, West Sumatra. Follows March 19, 1984 are first prototype flight of IAI Astra Jet as well as March 19, 2012 invoice accompanies Electric car Kujang-193, Fainancial Assets [share, bonds] are the answer for "infrastructure" & state owned enterprises assets to be hedged first initial debt per capita accordances. Heartfelt gratitudes to HE. Mr. Ir. Sarwono Kusumaatmadja/PT. Smartfren INDONESIA.

  9. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  10. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  11. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  12. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  13. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  14. 26 CFR 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trusts or annuity contracts, or (v) Separate accounting is maintained for purposes of cost allocation but... trust with separate accounting with respect to each plan. (2) Merger or consolidation. The terms “merger... paragraph numbers in section 4044(a). (8) Separate accounting of assets. The term “separate accounting...

  15. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment:......

  16. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment:......

  17. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment:......

  18. Testing an Asset-Building Approach for Young People: Early Access to Savings Predicts Later Savings

    ERIC Educational Resources Information Center

    Friedline, Terri; Elliott, William; Chowa, Gina A. N.

    2013-01-01

    A major hypothesis of asset-building is that early access to savings accounts leads to continued and improved educational and economic outcomes over time. This study asks whether or not young adults (ages 18-22) in 2007, particularly among lower income households, are significantly more likely to own savings accounts and to accumulate more savings…

  19. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. Is strategic asset management applicable to small and medium utilities?

    PubMed

    Alegre, Helena

    2010-01-01

    Urban water infrastructures provide essential services to modern societies and represent a major portion of the value of municipal physical assets. Managing these assets rationally is therefore fundamental for the sustainability of the services and to the economy of societies. "Asset Management" (AM) is a modern term for an old practice--assets have always been managed. In recent years, significant evolution occurred in terms of the AM formal approaches, of the monitoring and decision support tools and of the implementation success cases. However, most tools developed are too sophisticated and data seek for small utilities. The European R&D network COST Action C18 ( E-mail: www.costc18.org) identified key research problems related to the management of urban water infrastructures, currently not covered by on-going projects of the European Framework Program. The top 1 topic is "Efficient management of small community". This paper addresses challenges and opportunities for small and medium utilities with regard to infrastructure AM (IAM). To put this into context, the first sections discuss the need for IAM, highlight key recent developments, and present IAM drivers, as well as research and development gaps, priorities and products needed.

  1. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  2. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-taxable business combinations. A deferred tax liability that is specifically related to an intangible asset (other than purchased credit card relationships) arising from a nontaxable business combination may be netted against this intangible asset. The net amount of the intangible asset must be...

  3. On the management and operation of enterprises intangible asset

    NASA Astrophysics Data System (ADS)

    Zhu, Yu; Wang, Hong

    2011-10-01

    Since entering the knowledge economy, the management of intangible assets becomes an important part of manage, this article discusses the problem of management on intangible assets, the properties of intangible assets, and the channels of management and operation on intangible assets, and stressed the important role of intangible assets in the development and innovation of the enterprise.

  4. BIM: enabling sustainability and asset management through knowledge management.

    PubMed

    Kivits, Robbert Anton; Furneaux, Craig

    2013-11-10

    Building Information Modeling (BIM) is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry.

  5. BIM: Enabling Sustainability and Asset Management through Knowledge Management

    PubMed Central

    2013-01-01

    Building Information Modeling (BIM) is the use of virtual building information models to develop building design solutions and design documentation and to analyse construction processes. Recent advances in IT have enabled advanced knowledge management, which in turn facilitates sustainability and improves asset management in the civil construction industry. There are several important qualifiers and some disadvantages of the current suite of technologies. This paper outlines the benefits, enablers, and barriers associated with BIM and makes suggestions about how these issues may be addressed. The paper highlights the advantages of BIM, particularly the increased utility and speed, enhanced fault finding in all construction phases, and enhanced collaborations and visualisation of data. The paper additionally identifies a range of issues concerning the implementation of BIM as follows: IP, liability, risks, and contracts and the authenticity of users. Implementing BIM requires investment in new technology, skills training, and development of new ways of collaboration and Trade Practices concerns. However, when these challenges are overcome, BIM as a new information technology promises a new level of collaborative engineering knowledge management, designed to facilitate sustainability and asset management issues in design, construction, asset management practices, and eventually decommissioning for the civil engineering industry. PMID:24324392

  6. 'Sometimes you've just got to have fun, haven't you?': The discursive construction of social drinking practices in young adults' accounts of chronic illness.

    PubMed

    Saunders, Benjamin

    2011-01-01

    Social drinking practices have been found to be a salient issue for young adults suffering from type 1 diabetes (T1DM), and inflammatory bowel disease (IBD), with many reporting participating in such practices in spite of the potential additional health risks (Eaton et al. 2001; Balfe 2009). Drawing on interviews with sufferers of T1DM and IBD, aged 18-29 (n = 30), this paper aims to investigate how their reasoning behind this behaviour is discursively constructed. Through using the 'Accounts' framework (Scott and Lyman 1968), sufferers were shown to construct an identity of 'good' diabetic, or IBD, sufferer. A key difference found across the two conditions was that T1DM sufferers more regularly constructed 'excuses' for engaging in potentially 'risky' behaviour, whereas IBD sufferers predominantly produced 'justifications' which framed their behaviour as not necessarily being irresponsible. This finding reflects the degree of risk at which sufferers of the respective conditions view their social drinking behaviour as placing them. The stronger biomedical evidence that alcohol has negative effects on T1DM leads sufferers to view their 'healthy body' (Balfe 2009) in terms of more serious health implications, whereas IBD sufferers view their 'healthy body' in terms of short-term exacerbation of symptoms, which they do not see as significantly affecting their general IBD-health.

  7. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Asset maintenance. 347.210 Section 347.210 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.210 Asset maintenance. (a) An insured branch of a foreign bank...

  8. 75 FR 23327 - Asset-Backed Securities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ...We are proposing significant revisions to Regulation AB and other rules regarding the offering process, disclosure and reporting for asset-backed securities. Our proposals would revise filing deadlines for ABS offerings to provide investors with more time to consider transaction-specific information, including information about the pool assets. Our proposals also would repeal the current......

  9. Protecting your assets from lawsuits and claims.

    PubMed

    Mintz, R J

    1995-08-01

    Asset protection is an essential component of any prudent financial plan. In today's dangerous business climate, a lifetime of successful accomplishments can be obliterated by a single unexpected event. The objective of asset protection is to insure a level of certainty and security as one make his way through the hazards of everyday life.

  10. Liquidity-related plan asset issues.

    PubMed

    Murphy, B B; Johnson, M K; Zorn, W P

    2000-12-01

    By about 2025, most baby boomers will have retired, which will put a tremendous strain on public sector pension plans. Many will experience negative cash flows, and liquidity will be an increasing concern. Asset/liability studies can help measure the effect of this risk on system funding and contribution requirements, resulting in more informed asset allocation choices and benefit policies.

  11. Future Assets, Student Talent (FAST)

    NASA Technical Reports Server (NTRS)

    1992-01-01

    Future Assets, Student Talent (FAST) motivates and prepares talented students with disabilities to further their education and achieve High Tech and professional employment. The FAST program is managed by local professionals, business, and industry leaders; it is modeled after High School High Tech project TAKE CHARGE started in Los Angeles in 1983. Through cooperative efforts of Alabama Department of Education, Vocational Rehabilitation, Adult and Children Services, and the President's Committee on Employment of People with Disabilities, north central Alabama was chosen as the second site for a High School High Tech project. In 1986 local business, industry, education, government agencies, and rehabilitation representatives started FAST. The program objectives and goals, results and accomplishments, and survey results are included.

  12. Asset management planning and RCM

    SciTech Connect

    Anders, G.J.; Endrenyi, J.; Vainberg, M.

    1996-08-01

    Electric power utilities have always employed preventive maintenance programs to keep their equipment in good working condition for as long as economic. At this time when system extensions are heavily constrained and the purchase of new and better equipment may not be feasible either, the role of preventive maintenance is particularly significant. Thus, a good preventive maintenance program has become an important part of what is often called asset management The purpose of preventive maintenance is to extend equipment lifetime, or at least the mean time to the next break-down. Clearly, too little maintenance may have very costly consequences. On the other hand, preventive maintenance has a price, too, and it may not be economical to do it too frequently. In a cost-effective scheme, the two expenditures must be balanced. In the past, achieving this balance has often been a trial and error process. Now there is an analytical tool to help determine the best maintenance policies.

  13. Revitalising the evidence base for public health: an assets model.

    PubMed

    Morgan, Antony; Ziglio, Erio

    2007-01-01

    Historically, approaches to the promotion of population health have been based on a deficit model. That is, they tend to focus on identifying the problems and needs of populations that require professional resources and high levels of dependence on hospital and welfare services. These deficit models are important and necessary to identify levels of needs and priorities. But they need to be complemented by some other perspectives as they have some drawbacks. Deficit models tend to define communities and individuals in negative terms, disregarding what is positive and works well in particular populations. In contrast 'assets' models tend to accentuate positive capability to identify problems and activate solutions. They focus on promoting salutogenic resources that promote the self esteem and coping abilities of individuals and communities, eventually leading to less dependency on professional services. Much of the evidence available to policy makers to inform decisions about the most effective approaches to promoting health and to tackling health inequities is based on a deficit model and this may disproportionately lead to policies and practices which disempower the populations and communities who are supposed to benefit from them. An assets approach to health and development embraces a 'salutogenic' notion of health creation and in doing so encourages the full participation of local communities in the health development process. The asset model presented here aims to revitalise how policy makers, researchers and practitioners think and act to promote a more resourceful approach to tackling health inequities. The model outlines a systematic approach to asset based public health which can provide scientific evidence and best practice on how to maximise the stock of key assets necessary for promoting health. Redressing the balance between the assets and deficit models for evidence based public health could help us to unlock some of the existing barriers to effective

  14. Inverse Statistics and Asset Allocation Efficiency

    NASA Astrophysics Data System (ADS)

    Bolgorian, Meysam

    In this paper using inverse statistics analysis, the effect of investment horizon on the efficiency of portfolio selection is examined. Inverse statistics analysis is a general tool also known as probability distribution of exit time that is used for detecting the distribution of the time in which a stochastic process exits from a zone. This analysis was used in Refs. 1 and 2 for studying the financial returns time series. This distribution provides an optimal investment horizon which determines the most likely horizon for gaining a specific return. Using samples of stocks from Tehran Stock Exchange (TSE) as an emerging market and S&P 500 as a developed market, effect of optimal investment horizon in asset allocation is assessed. It is found that taking into account the optimal investment horizon in TSE leads to more efficiency for large size portfolios while for stocks selected from S&P 500, regardless of portfolio size, this strategy does not only not produce more efficient portfolios, but also longer investment horizons provides more efficiency.

  15. Tread lightly through these accounting minefields.

    PubMed

    Sherman, H D; Young, S D

    2001-01-01

    In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

  16. Demonstration and Validation Assets: User Manual Development

    SciTech Connect

    2008-06-30

    This report documents the development of a database-supported user manual for DEMVAL assets in the NSTI area of operations and focuses on providing comprehensive user information on DEMVAL assets serving businesses with national security technology applications in southern New Mexico. The DEMVAL asset program is being developed as part of the NSPP, funded by both Department of Energy (DOE) and NNSA. This report describes the development of a comprehensive user manual system for delivering indexed DEMVAL asset information to be used in marketing and visibility materials and to NSTI clients, prospective clients, stakeholders, and any person or organization seeking it. The data about area DEMVAL asset providers are organized in an SQL database with updateable application structure that optimizes ease of access and customizes search ability for the user.

  17. Asset surveillance system: apparatus and method

    NASA Technical Reports Server (NTRS)

    Bickford, Randall L. (Inventor)

    2007-01-01

    System and method for providing surveillance of an asset comprised of numerically fitting at least one mathematical model to obtained residual data correlative to asset operation; storing at least one mathematical model in a memory; obtaining a current set of signal data from the asset; retrieving at least one mathematical model from the memory, using the retrieved mathematical model in a sequential hypothesis test for determining if the current set of signal data is indicative of a fault condition; determining an asset fault cause correlative to a determined indication of a fault condition; providing an indication correlative to a determined fault cause, and an action when warranted. The residual data can be mode partitioned, a current mode of operation can be determined from the asset, and at least one mathematical model can be retrieved from the memory as a function of the determined mode of operation.

  18. 16 CFR 802.2 - Certain acquisitions of real property assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Certain acquisitions of real property assets. 802.2 Section 802.2 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.2...

  19. 16 CFR 802.2 - Certain acquisitions of real property assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Certain acquisitions of real property assets. 802.2 Section 802.2 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.2...

  20. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Acquisitions of investment rental property assets. 802.5 Section 802.5 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION...

  1. 16 CFR 801.14 - Aggregate total amount of voting securities and assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Aggregate total amount of voting securities and assets. 801.14 Section 801.14 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  2. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.11 Annual...

  3. 16 CFR 801.14 - Aggregate total amount of voting securities and assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Aggregate total amount of voting securities and assets. 801.14 Section 801.14 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  4. 16 CFR 801.14 - Aggregate total amount of voting securities and assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Aggregate total amount of voting securities and assets. 801.14 Section 801.14 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  5. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF...

  6. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Acquisitions of investment rental property assets. 802.5 Section 802.5 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION...

  7. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF...

  8. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Acquisitions of investment rental property assets. 802.5 Section 802.5 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION...

  9. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Acquisitions of investment rental property assets. 802.5 Section 802.5 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION...

  10. 16 CFR 802.2 - Certain acquisitions of real property assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Certain acquisitions of real property assets. 802.2 Section 802.2 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.2...

  11. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.11 Annual...

  12. 16 CFR 801.14 - Aggregate total amount of voting securities and assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Aggregate total amount of voting securities and assets. 801.14 Section 801.14 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  13. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  14. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF...

  15. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF...

  16. 16 CFR 802.2 - Certain acquisitions of real property assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Certain acquisitions of real property assets. 802.2 Section 802.2 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.2...

  17. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  18. 16 CFR 801.14 - Aggregate total amount of voting securities and assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Aggregate total amount of voting securities and assets. 801.14 Section 801.14 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  19. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.11 Annual...

  20. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Acquisitions of investment rental property assets. 802.5 Section 802.5 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION...

  1. 16 CFR 802.2 - Certain acquisitions of real property assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Certain acquisitions of real property assets. 802.2 Section 802.2 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 EXEMPTION RULES § 802.2...

  2. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.11 Annual...

  3. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  4. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  5. 16 CFR 801.13 - Aggregation of voting securities, assets and non-corporate interests.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Aggregation of voting securities, assets and non-corporate interests. 801.13 Section 801.13 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF...

  6. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Annual net sales and total assets. 801.11 Section 801.11 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.11 Annual...

  7. 16 CFR 801.21 - Securities and cash not considered assets when acquired.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Securities and cash not considered assets when acquired. 801.21 Section 801.21 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE...

  8. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  9. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  10. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... (h) Initially, the assets of Account would be divided into units of participation of an arbitrary.... Subsequently, the assets of Account would be valued at regular intervals, and divided by the number of units... an arm or department of the bank. (k) In conclusion, the Board called attention to section 21 of...

  11. Baby Talk: Children's Savings Accounts Mark New Frontier in Paying for College

    ERIC Educational Resources Information Center

    Poore, Anthony; Quint, Colleen

    2014-01-01

    There is a growing national conversation about the role of Children's Savings Accounts (CSAs) in building assets and creating opportunities for the next generation of students, and New England is right in the middle of it. In many respects, New England is leading the way. CSAs are long-term asset-building accounts established for children, as…

  12. Forecasting financial asset processes: stochastic dynamics via learning neural networks.

    PubMed

    Giebel, S; Rainer, M

    2010-01-01

    Models for financial asset dynamics usually take into account their inherent unpredictable nature by including a suitable stochastic component into their process. Unknown (forward) values of financial assets (at a given time in the future) are usually estimated as expectations of the stochastic asset under a suitable risk-neutral measure. This estimation requires the stochastic model to be calibrated to some history of sufficient length in the past. Apart from inherent limitations, due to the stochastic nature of the process, the predictive power is also limited by the simplifying assumptions of the common calibration methods, such as maximum likelihood estimation and regression methods, performed often without weights on the historic time series, or with static weights only. Here we propose a novel method of "intelligent" calibration, using learning neural networks in order to dynamically adapt the parameters of the stochastic model. Hence we have a stochastic process with time dependent parameters, the dynamics of the parameters being themselves learned continuously by a neural network. The back propagation in training the previous weights is limited to a certain memory length (in the examples we consider 10 previous business days), which is similar to the maximal time lag of autoregressive processes. We demonstrate the learning efficiency of the new algorithm by tracking the next-day forecasts for the EURTRY and EUR-HUF exchange rates each.

  13. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  14. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  15. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  16. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  17. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  18. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  19. 31 CFR 585.520 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account; and (2) Make book entries against any foreign currency account maintained by it with a financial... Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE...

  20. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  1. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  2. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... customer, provided: (1) The customer purchased the new security no more than 35 calendar days prior to the..., a creditor, may: (1) Buy for or sell to any customer any security or other asset if: (i) There are sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  3. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... customer, provided: (1) The customer purchased the new security no more than 35 calendar days prior to the..., a creditor, may: (1) Buy for or sell to any customer any security or other asset if: (i) There are sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  4. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... customer, provided: (1) The customer purchased the new security no more than 35 calendar days prior to the..., a creditor, may: (1) Buy for or sell to any customer any security or other asset if: (i) There are sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  5. Prolong Your Roof's Performance: Roof Asset Management.

    ERIC Educational Resources Information Center

    Teitsma, Jerry

    2001-01-01

    Discusses the roof asset management process for maintaining a roof system's integrity and value in a cost-effective manner. Included is a breakdown of roofing surface characteristics for multiply and single ply roofing systems. (GR)

  6. Asset Management for Water and Wastewater Utilities

    EPA Pesticide Factsheets

    Renewing and replacing the nation's public water infrastructure is an ongoing task. Asset management can help a utility maximize the value of its capital as well as its operations and maintenance dollars.

  7. Space assets for demining assistance

    NASA Astrophysics Data System (ADS)

    Kruijff, Michiel; Eriksson, Daniel; Bouvet, Thomas; Griffiths, Alexander; Craig, Matthew; Sahli, Hichem; González-Rosón, Fernando Valcarce; Willekens, Philippe; Ginati, Amnon

    2013-02-01

    Populations emerging from armed conflicts often remain threatened by landmines and explosive remnants of war. The international mine action community is concerned with the relief of this threat. The Space Assets for Demining Assistance (SADA) undertaking is a set of activities that aim at developing new services to improve the socio-economic impact of mine action activities, primarily focused on the release of land thought to be contaminated, a process described as land release. SADA was originally initiated by the International Astronautical Federation (IAF). It has been implemented under the Integrated Applications Promotion (IAP) program of the European Space Agency (ESA). Land release in mine action is the process whereby the demining community identifies, surveys and prioritizes suspected hazardous areas for more detailed investigation, which eventually results in the clearance of landmines and other explosives, thereby releasing land to the local population. SADA has a broad scope, covering activities, such as planning (risk and impact analysis, prioritization, and resource management), field operations and reporting. SADA services are developed in two phases: feasibility studies followed by demonstration projects. Three parallel feasibility studies have been performed. They aimed at defining an integrated set of space enabled services to support the land release process in mine action, and at analyzing their added value, viability and sustainability. The needs of the mine action sector have been assessed and the potential contribution of space assets has been identified. Support services have been formulated. To test their fieldability, proofs of concept involving mine action end users in various operational field settings have been performed by each of the study teams. The economic viability has also been assessed. Whenever relevant and cost-effective, SADA aims at integrating Earth observation data, GNSS navigation and SatCom technologies with existing

  8. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... normal economic and technological changes; climatic and other local conditions; and the provider's policy... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

  9. What Do University Endowment Managers Worry About? An Analysis of Alternative Asset Investments and Background Income

    ERIC Educational Resources Information Center

    Rosen, Harvey S.; Sappington, Alexander J. W.

    2016-01-01

    This paper examines whether university endowment managers think only in terms of the assets they manage or also take into account background income, that is, the other flows of income to the university. Specifically, we test whether the level and variability of a university's background income (e.g., from tuition and government grants) affect its…

  10. 75 FR 34755 - Privacy Act; Proposed Alteration to Existing Systems of Records, Single Family Mortgage Asset...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ... Mortgage Asset Recovery Technology (SMART/A80H) AGENCY: Office of the Chief Information Officer, HUD... amended, notice is given of an alteration to the Department's Office of Housing records system, SMART, HUD/HS-58. The SMART system is utilized for accounting level detail on forward and reverse...

  11. 75 FR 1632 - Public Housing Assessment System (PHAS): Asset Management Transition Year 2 Information

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-12

    ... the second year of project-based budgeting and accounting under asset management, also known as...; (2) the PHA's financial condition; (3) the PHA's management operations submitted as a self... seeking a discontinuance of a reduction of operating subsidy, i.e., a stop-loss. This provision may...

  12. The FASB explores accounting for future cash flows.

    PubMed

    Luecke, R W; Meeting, D T

    2001-03-01

    The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

  13. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchant may not include aggregate retail forex assets as current assets or otherwise record any property... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Aggregate retail forex assets... FOREIGN CURRENCY TRANSACTIONS § 5.8 Aggregate retail forex assets. (a) Each retail foreign exchange...

  14. A pathway to a more sustainable water sector: sustainability-based asset management.

    PubMed

    Marlow, D R; Beale, D J; Burn, S

    2010-01-01

    The water sectors of many countries are faced with the need to address simultaneously two overarching challenges; the need to undertake effective asset management coupled with the broader need to evolve business processes so as to embrace sustainability principles. Research has thus been undertaken into the role sustainability principles play in asset management. As part of this research, a series of 25 in-depth interviews were undertaken with water sector professionals from around Australia. Drawing on the results of these interviews, this paper outlines the conceptual relationship between asset management and sustainability along with a synthesis of the relevant opinions voiced in the interviews. The interviews indicated that the participating water authorities have made a strong commitment to sustainability, but there is a need to facilitate change processes to embed sustainability principles into business as usual practices. Interviewees also noted that asset management and sustainability are interlinked from a number of perspectives, especially in the way decision making is undertaken with respect to assets and service provision. The interviews also provided insights into the research needed to develop a holistic sustainability-based asset management framework.

  15. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    ERIC Educational Resources Information Center

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  16. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  17. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I keep fiduciary assets separate from other assets? 550.250 Section 550.250 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and Control of...

  18. Using Ecological Asset Mapping to Investigate Pre-Service Teachers' Cultural Assets

    ERIC Educational Resources Information Center

    Borrero, Noah; Yeh, Christine

    2016-01-01

    We examined the impact of a pedagogical strategy, ecological asset mapping, on 19 pre-service teachers' self-exploration, development of respect for others, and critical examination of social injustice. Data were analyzed from participants' ecological asset maps and essays describing the experience of completing and sharing the maps. The analysis…

  19. Macroeconomic Dynamics of Assets, Leverage and Trust

    NASA Astrophysics Data System (ADS)

    Rozendaal, Jeroen C.; Malevergne, Yannick; Sornette, Didier

    A macroeconomic model based on the economic variables (i) assets, (ii) leverage (defined as debt over asset) and (iii) trust (defined as the maximum sustainable leverage) is proposed to investigate the role of credit in the dynamics of economic growth, and how credit may be associated with both economic performance and confidence. Our first notable finding is the mechanism of reward/penalty associated with patience, as quantified by the return on assets. In regular economies where the EBITA/Assets ratio is larger than the cost of debt, starting with a trust higher than leverage results in the highest long-term return on assets (which can be seen as a proxy for economic growth). Therefore, patient economies that first build trust and then increase leverage are positively rewarded. Our second main finding concerns a recommendation for the reaction of a central bank to an external shock that affects negatively the economic growth. We find that late policy intervention in the model economy results in the highest long-term return on assets. However, this comes at the cost of suffering longer from the crisis until the intervention occurs. The phenomenon that late intervention is most effective to attain a high long-term return on assets can be ascribed to the fact that postponing intervention allows trust to increase first, and it is most effective to intervene when trust is high. These results are derived from two fundamental assumptions underlying our model: (a) trust tends to increase when it is above leverage; (b) economic agents learn optimally to adjust debt for a given level of trust and amount of assets. Using a Markov Switching Model for the EBITA/Assets ratio, we have successfully calibrated our model to the empirical data of the return on equity of the EURO STOXX 50 for the time period 2000-2013. We find that dynamics of leverage and trust can be highly nonmonotonous with curved trajectories, as a result of the nonlinear coupling between the variables. This

  20. Operational management of offshore energy assets

    NASA Astrophysics Data System (ADS)

    Kolios, A. J.; Martinez Luengo, M.

    2016-02-01

    Energy assets and especially those deployed offshore are subject to a variety of harsh operational and environmental conditions which lead to deterioration of their performance and structural capacity over time. The aim of reduction of CAPEX in new installations shifts focus to operational management to monitor and assess performance of critical assets ensuring their fitness for service throughout their service life and also to provide appropriate and effective information towards requalification or other end of life scenarios, optimizing the OPEX. Over the last decades, the offshore oil & gas industry has developed and applied various approaches in operational management of assets through Structural Health and Condition Monitoring (SHM/CM) systems which can be, at a certain level, transferable to offshore renewable installations. This paper aims to highlight the key differences between offshore oil & gas and renewable energy assets from a structural integrity and reliability perspective, provide a comprehensive overview of different approaches that are available and applicable, and distinguish the benefits of such systems in the efficient operation of offshore energy assets.

  1. Leveraging Human Assets in Law Firms: Human Capital Structures and Organizational Capabilities.

    ERIC Educational Resources Information Center

    Sherer, Peter D.

    1995-01-01

    Using the ratio of associates to partners as a measure of human asset leveraging, analysis of data from 312 law firms reveals that the ratio is related to business strategy, human resource management practices, organizational structure, and the competitiveness of the firm. (SK)

  2. The Civic and Political Assets of Preservice Teachers: Understanding Our Millennial Students

    ERIC Educational Resources Information Center

    Gatti, Lauren; Payne, Katherina A.

    2011-01-01

    This article builds on Lowenstein's (2009) argument that we need to consider a "parallel practice" wherein teacher educators model pedagogy that understands and values the assets that preservice teachers bring into the classroom. Drawing from a qualitative study of 17 preservice teachers entering two programs, this article discusses what kind of…

  3. Connecting Classrooms & Communities: Identifying Student Needs & Assets Inside & Outside of School

    ERIC Educational Resources Information Center

    Favela, Alejandra; Torres, Danielle

    2014-01-01

    This article provides suggestions to tap cultural assets and establish links between school personnel and community resources in order to support low income and minority students. The authors are faculty members from different graduate programs who co-teach in order to model collaborative practice for pre-service teachers and school counselors.…

  4. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2009-01-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  5. An Accounting International Experience Course

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  6. Three-dimensional GIS approach for management of assets

    NASA Astrophysics Data System (ADS)

    Lee, S. Y.; Yee, S. X.; Majid, Z.; Setan, H.

    2014-02-01

    Assets play an important role in human life, especially to an organization. Organizations strive and put more effort to improve its operation and assets management. The development of GIS technology has become a powerful tool in management as it is able to provide a complete inventory for managing assets with location-based information. Spatial information is one of the requirements in decision making in various areas, including asset management in the buildings. This paper describes a 3D GIS approach for management of assets. An asset management system was developed by integrating GIS concept and 3D model assets. The purposes of 3D visualization to manage assets are to facilitate the analysis and understanding in the complex environment. Behind the 3D model of assets is a database to store the asset information. A user-friendly interface was also designed for more easier to operate the application. In the application developed, location of each individual asset can be easily tracked according to the referring spatial information and 3D viewing. The 3D GIS approach described in this paper is certainly would be useful in asset management. Systematic management of assets can be carried out and this will lead to less-time consuming and cost-effective. The results in this paper will show a new approach to improve asset management.

  7. Entropy-based financial asset pricing.

    PubMed

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

    We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return-entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy.

  8. Entropy-Based Financial Asset Pricing

    PubMed Central

    Ormos, Mihály; Zibriczky, Dávid

    2014-01-01

    We investigate entropy as a financial risk measure. Entropy explains the equity premium of securities and portfolios in a simpler way and, at the same time, with higher explanatory power than the beta parameter of the capital asset pricing model. For asset pricing we define the continuous entropy as an alternative measure of risk. Our results show that entropy decreases in the function of the number of securities involved in a portfolio in a similar way to the standard deviation, and that efficient portfolios are situated on a hyperbola in the expected return – entropy system. For empirical investigation we use daily returns of 150 randomly selected securities for a period of 27 years. Our regression results show that entropy has a higher explanatory power for the expected return than the capital asset pricing model beta. Furthermore we show the time varying behavior of the beta along with entropy. PMID:25545668

  9. Levels, correlates, and differences in human, physical, and financial assets brought into marriages by young Guatemalan adults.

    PubMed

    Quisumbing, Agnes R; Behrman, Jere R; Maluccio, John A; Murphy, Alexis; Yount, Kathryn M

    2005-06-01

    This article examines marriage patterns among individuals who participated as children in a nutrition supplementation trial in Guatemala and were followed up in 2002-04, at ages 25-42 years. Of all 1,062 known and alive couples, 735, or 69%, responded fully to the marriage assets questionnaire. Focus of the analysis is on the birth cohorts born prior to 1974, a total of 1,058 intervention participants, among whom four-fifths of men (82%) and of women (78%) were married at the time of the 2002-04 survey. Basic patterns are examined in current marital status, age at first marriage and related milestones, human capital assets brought to marriage (e.g., schooling attainment, cognitive ability, literacy, and pre-marital work experience), and physical assets and savings accounts brought to marriage. Measures of husbands' human capital at marriage are positively correlated with wives' human capital, but are consistently higher. Husbands also bring substantially more physical and financial assets than wives. A number of interesting patterns emerge, including (1) changes in the composition of assets that women bring to marriage from physical to human assets, (2) declining gaps in age and premarital work experience between husbands and wives, and (3) increasing gaps in schooling attainment and cognitive ability between husbands and wives. Given conflicting directions of change in spousal gaps in human, physical and financial assets, their net effect on changes over time in the bargaining power of husbands and wives is uncertain and deserves further investigation.

  10. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working funds... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  11. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165, Prepayments..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  12. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136, Temporary... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  13. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172, Rents... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  14. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173, Accrued... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  15. The Time Line Technique Teaching Tool in Accounting

    ERIC Educational Resources Information Center

    Eisner, Emanuel

    1977-01-01

    Graphic examples of the use of the time line in accounting are presented in five problems statements (with comments) in the following areas: Depreciation expense vs. the contra asset, accumulated depreciation; adjusting entries (deferrals, accruals); discounting notes receivable; bond accounting; and compound interest concepts. (TA)

  16. Securing energy assets and infrastructure 2007

    SciTech Connect

    2006-06-15

    This report describes in detail the energy industry's challenges and solutions for protecting critical assets including oil and gas infrastructure, transmission grids, power plants, storage, pipelines, and all aspects of strategic industry assets. It includes a special section on cyber-terrorism and protecting control systems. Contents: Section I - Introduction; U.S Energy Trends; Vulnerabilities; Protection Measures. Section II - Sector-wise Vulnerabilities Assessments and Security Measures: Coal, Oil and Petroleum, Natural Gas, Electric Power, Cybersecurity and Control Systems, Key Recommendations; Section III - Critical Infrastructure Protection Efforts: Government Initiatives, Agencies, and Checklists.

  17. 17 CFR 270.6e-3(T) - Temporary exemptions for flexible premium variable life insurance separate accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... specific resolution of the board of directors of the separate account, or to securities in transit in... assets of the separate account by the life insurer without a trust indenture or other such instrument;...

  18. 17 CFR 270.6e-3(T) - Temporary exemptions for flexible premium variable life insurance separate accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... specific resolution of the board of directors of the separate account, or to securities in transit in... assets of the separate account by the life insurer without a trust indenture or other such instrument;...

  19. 17 CFR 270.6e-3(T) - Temporary exemptions for flexible premium variable life insurance separate accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... specific resolution of the board of directors of the separate account, or to securities in transit in... assets of the separate account by the life insurer without a trust indenture or other such instrument;...

  20. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... historical cost of acquiring certain assets. In order to capitalize interest, the asset must require a period... expected cost of postretirement benefits during the years the employee provides service to the entity. For... entities accounted for postretirement benefit costs on a “pay-as-you-go” basis; that is, costs...

  1. Is Engaging in Evidence-Informed Practice in Education Rational? What Accounts for Discrepancies in Teachers' Attitudes towards Evidence Use and Actual Instances of Evidence Use in Schools?

    ERIC Educational Resources Information Center

    Brown, Chris; Zhang, Dell

    2016-01-01

    Whilst beneficial, the consistent and regular use of evidence to improve teaching and learning in schools is proving difficult to achieve in practice. This paper attempts to shed new light on this issue by examining the applicability of a model of rational behaviour as it relates to the notion of evidence-informed practice (EIP). Specifically,…

  2. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

    Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

  3. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  4. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

    Given the curriculum's importance in the educational process, curriculum evaluation should be considered as essential as a district financial audit. When Fenwick English conducted a 1979 curriculum audit of Columbus, Ohio, schools, the accounting firm encountered numerous problems concerning development, review, and management practices. Planning…

  5. Accounting issues: should the merger be treated as purchase or pooling?

    PubMed

    Finkler, S A

    1985-05-01

    Under accounting rules, a merger or consolidation can be treated as either a purchase or pooling. A purchase causes an adjustment in the selling hospital's asset basis to fair market value with goodwill often resulting. Such an adjustment is usually favorable for a taxable acquisition but not a tax-free reorganization. A pooling, on the other hand, results in the assets of the two organizations being merged together with no adjustment in asset values or increase in goodwill. The requirements for pooling are strict but the result is the carryover of assets at historical cost, usually favorable for reporting EPS.

  6. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  7. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  8. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  9. Preserving Plutonium-244 as a National Asset

    SciTech Connect

    Patton, Bradley D; Alexander, Charles W; Benker, Dennis; Collins, Emory D; Romano, Catherine E; Wham, Robert M

    2011-01-01

    Plutonium-244 (244 Pu) is an extremely rare and long-lived isotope of plutonium with a half-life of 80 million years. Measureable amounts of 244 Pu are found in neither reactor-grade nor weapons-grade plutonium. Production of this isotope requires a very high thermal flux to permit the two successive neutron captures that convert 242 Pu to 243 Pu to 244 Pu, particularly given the short (about 5 hour) half-life of 243 Pu. Such conditions simply do not exist in plutonium production processes. Therefore, 244 Pu is ideal for precise radiochemical analyses measuring plutonium material properties and isotopic concentrations in items containing plutonium. Isotope dilution mass spectrometry is about ten times more sensitive when using 244 Pu rather than 242 Pu for determining plutonium isotopic content. The isotope can also be irradiated in small quantities to produce superheavy elements. The majority of the existing global inventory of 244 Pu is contained in the outer housing of Mark-18A targets at the Savannah River Site (SRS). The total inventory is about 20 grams of 244 Pu in about 400 grams of plutonium distributed among the 65 targets. Currently, there are no specific plans to preserve these targets. Although the cost of separating and preserving this material would be considerable, it is trivial in comparison to new production costs. For all practical purposes, the material is irreplaceable, because new production would cost billions of dollars and require a series of irradiation and chemical separation cycles spanning up to 50 years. This paper will discuss a set of options for overcoming the significant challenges to preserve the 244 Pu as a National Asset: (1) the need to relocate the material from SRS in a timely manner, (2) the need to reduce the volume of material to the extent possible for storage, and (3) the need to establish an operational capability to enrich the 244 Pu in significant quantities. This paper suggests that if all the Mark-18A plutonium is

  10. 26 CFR 1.168(i)-7 - Accounting for MACRS property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Accounting for MACRS property. 1.168(i)-7....168(i)-7 Accounting for MACRS property. (a) In general. A taxpayer may account for MACRS property (as...) Change in method of accounting. A change to comply with this section for depreciable assets placed...

  11. New Trends in Facility Asset Management.

    ERIC Educational Resources Information Center

    Adams, Matt

    2000-01-01

    Explains new, positive trends in facility asset management that encompasses greater acceptance and involvement of facility managers in the financial planning process, greater awareness of the need for maintenance, and facility administrators taking a greater role with business officers. The new climate for alternative renewal financing proposals…

  12. Launch Vehicle Demonstrator Using Shuttle Assets

    NASA Technical Reports Server (NTRS)

    Creech, Dennis M.; Threet, Grady E., Jr.; Waters, Eric D.

    2011-01-01

    Study Objective is to characterize the performance capabilities of an inline, shuttle-derived launch vehicle using two design strategies: the first as an early program demonstrator utilizing high structural margins, maximum shuttle assets, and minimal pad impact, the later having undergone structural optimization, flying operational mission GR&A and serving as a baseline for evolutionary upgrades.

  13. Asset-Based Measurement of Poverty

    ERIC Educational Resources Information Center

    Brandolini, Andrea; Magri, Silvia; Smeeding, Timothy M.

    2010-01-01

    Poverty is generally defined as income or expenditure insufficiency, but the economic condition of a household also depends on its real and financial asset holdings. This paper investigates measures of poverty that rely on indicators of household net worth. We review and assess two main approaches followed in the literature: income-net worth…

  14. Determining Asset Criticality for Cyber Defense

    DTIC Science & Technology

    2011-09-23

    algorithms that fit our criteria or adapt them in a manner that enables us to use them. 2) Recommender Systems Companies such as Netflix and Amazon use...are, can we understand the consequences of losing these assets, and produce a risk management strategy in which actions to deter threats or mitigate

  15. A risk-based approach to sanitary sewer pipe asset management.

    PubMed

    Baah, Kelly; Dubey, Brajesh; Harvey, Richard; McBean, Edward

    2015-02-01

    Wastewater collection systems are an important component of proper management of wastewater to prevent environmental and human health implications from mismanagement of anthropogenic waste. Due to aging and inadequate asset management practices, the wastewater collection assets of many cities around the globe are in a state of rapid decline and in need of urgent attention. Risk management is a tool which can help prioritize resources to better manage and rehabilitate wastewater collection systems. In this study, a risk matrix and a weighted sum multi-criteria decision-matrix are used to assess the consequence and risk of sewer pipe failure for a mid-sized city, using ArcGIS. The methodology shows that six percent of the uninspected sewer pipe assets of the case study have a high consequence of failure while four percent of the assets have a high risk of failure and hence provide priorities for inspection. A map incorporating risk of sewer pipe failure and consequence is developed to facilitate future planning, rehabilitation and maintenance programs. The consequence of failure assessment also includes a novel failure impact factor which captures the effect of structurally defective stormwater pipes on the failure assessment. The methodology recommended in this study can serve as a basis for future planning and decision making and has the potential to be universally applied by municipal sewer pipe asset managers globally to effectively manage the sanitary sewer pipe infrastructure within their jurisdiction.

  16. 16 CFR 801.15 - Aggregation of voting securities and assets the acquisition of which was exempt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Aggregation of voting securities and assets the acquisition of which was exempt. 801.15 Section 801.15 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO...

  17. 16 CFR 801.15 - Aggregation of voting securities and assets the acquisition of which was exempt.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Aggregation of voting securities and assets the acquisition of which was exempt. 801.15 Section 801.15 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO...

  18. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST...

  19. 16 CFR 801.15 - Aggregation of voting securities, non-corporate interests and assets the acquisition of which was...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Aggregation of voting securities, non-corporate interests and assets the acquisition of which was exempt. 801.15 Section 801.15 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE...

  20. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST...

  1. 16 CFR 801.15 - Aggregation of voting securities, non-corporate interests and assets the acquisition of which was...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Aggregation of voting securities, non-corporate interests and assets the acquisition of which was exempt. 801.15 Section 801.15 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE...

  2. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST...

  3. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST...

  4. 16 CFR 801.15 - Aggregation of voting securities, non-corporate interests and assets the acquisition of which was...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Aggregation of voting securities, non-corporate interests and assets the acquisition of which was exempt. 801.15 Section 801.15 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE...

  5. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST...

  6. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ... Federal Transit Administration Transit Asset Management (TAM) Pilot Program Funds AGENCY: Federal Transit Administration (FTA), DOT. ACTION: Transit Asset Management Pilot Program Announcement of Project Selections. SUMMARY: The U.S. Department of Transportation's (DOT) Federal Transit Administration (FTA) announces...

  7. The Assimilation of Envisat data (ASSET) project

    NASA Astrophysics Data System (ADS)

    Lahoz, W. A.; Geer, A. J.; Bekki, S.; Bormann, N.; Ceccherini, S.; Elbern, H.; Errera, Q.; Eskes, H. J.; Fonteyn, D.; Jackson, D. R.; Khattatov, B.; Marchand, M.; Massart, S.; Peuch, V.-H.; Rharmili, S.; Ridolfi, M.; Segers, A.; Talagrand, O.; Thornton, H. E.; Vik, A. F.; von Clarmann, T.

    2007-04-01

    This paper discusses the highlights of the EU-funded "Assimilation of Envisat data" (ASSET) project, which has involved assimilation of Envisat atmospheric constituent and temperature data into systems based on Numerical Weather Prediction (NWP) models and chemical transport models (CTMs). Envisat was launched in 2002 and is one of the largest Earth Observation (EO) satellites ever built. It carries several sophisticated EO instruments providing insights into chemistry and dynamics of the atmosphere. In this paper we focus on the assimilation of temperature and constituents from Envisat. The overarching theme of the ASSET project has been to bring together experts from all aspects of the data assimilation problem. This has allowed ASSET to address several themes comprehensively: enhancement of NWP analyses by assimilation of research satellite data; studies of the distribution of stratospheric chemical species by assimilation of research satellite data into CTM systems; objective assessment of the quality of ozone analyses; studies of the spatial and temporal evolution of tropospheric pollutants; enhanced retrievals of Envisat data; and data archival and dissemination. Among the results from the ASSET project, many of which are firsts in their field, we can mention: a positive impact on NWP analyses from assimilation of height-resolved stratospheric humidity and temperature data, and assimilation of limb radiances; the extraction of temperature information from the assimilation of chemical species into CTMs; a first intercomparison between ozone assimilation systems; the extraction of information on tropospheric pollution from assimilation of Envisat data; and the large potential of the Envisat MIPAS dataset. This paper discusses these, often novel, developments and results. Finally, achievements of, and recommendations from, the ASSET project are presented.

  8. The Assimilation of Envisat data (ASSET) project

    NASA Astrophysics Data System (ADS)

    Lahoz, W. A.; Geer, A. J.; Bekki, S.; Bormann, N.; Ceccherini, S.; Elbern, H.; Errera, Q.; Eskes, H. J.; Fonteyn, D.; Jackson, D. R.; Khattatov, B.; Massart, S.; Peuch, V.-H.; Rharmili, S.; Ridolfi, M.; Segers, A.; Talagrand, O.; Thornton, H. E.; Vik, A. F.; von Clarmann, T.

    2006-12-01

    This paper discusses the highlights of the EU-funded "Assimilation of Envisat data" (ASSET) project, which has involved assimilation of Envisat atmospheric constituent and temperature data into systems based on Numerical Weather Prediction (NWP) models and chemical transport models (CTMs). Envisat was launched in 2002 and is one of the largest Earth Observation (EO) satellites ever built. It carries several sophisticated EO instruments providing insights into chemistry and dynamics of the atmosphere. The overarching theme of the ASSET project has been to bring together experts from all aspects of the data assimilation problem. This has allowed ASSET to address several themes comprehensively: enhancement of NWP analyses by assimilation of research satellite data; studies of the distribution of stratospheric chemical species by assimilation of research satellite data into CTM systems; objective assessment of the quality of ozone analyses; studies of the spatial and temporal evolution of tropospheric pollutants; enhanced retrievals of Envisat data; and data archival and dissemination. Among the results from the ASSET project, many of which are firsts in their field, we can mention: a positive impact on NWP analyses from assimilation of height-resolved stratospheric humidity and temperature data, and assimilation of limb radiances; the extraction of temperature information from the assimilation of chemical species into CTMs; a first intercomparison between ozone assimilation systems; the extraction of information on tropospheric pollution from assimilation of Envisat data; and the large potential of the Envisat MIPAS dataset. This paper discusses these, often novel, developments and results. Finally, achievements of, and recommendations from, the ASSET project are presented.

  9. Effect of a national requirement to introduce named accountable general practitioners for patients aged 75 or older in England: regression discontinuity analysis of general practice utilisation and continuity of care

    PubMed Central

    Barker, Isaac; Lloyd, Therese; Steventon, Adam

    2016-01-01

    Objective To assess the effect of introducing named accountable general practitioners (GPs) for patients aged 75 years on patterns of general practice utilisation, including continuity of care. Design Regression discontinuity design applied to data from the Clinical Practice Research Datalink to estimate the treatment effect for compliers aged 75. Setting 200 general practices in England. Participants 255 469 patients aged between 65 and 85, after excluding those aged 75. Intervention From April 2014, general practices in England were required to offer patients aged 75 or over a named accountable GP. This study compared having named accountable GPs for patients aged just over 75 with usual care provided for patients just under 75. Outcomes Number of contacts (face-to-face or telephone) with GPs, longitudinal continuity of care (usual provider of care, or UPC, index), number of referrals to specialist care and numbers of common diagnostic tests. Outcomes were measured over 9 months following assignment to a named accountable GP and for a comparable period for those unassigned. Results The proportion of patients with a named accountable GP increased from 3.5% to 79.8% at age 75. No statistically significant effects were detected for continuity of care (estimated treatment effect 0.00, 95% CI −0.01 to 0.02) or the number of GP contacts per person (estimated treatment effect −0.11, 95% CI −0.31 to 0.09) over 9 months. No significant change was seen in the number of referrals, blood pressure or HbA1c diagnostic tests per person. A statistically significant treatment effect of −0.05 cholesterol tests per person (95% CI −0.07 to −0.02) was estimated; however, sensitivity analysis indicated that this effect predated the introduction of named accountable GPs. Conclusions Continuity of care is valued by patients, but the named accountable GP initiative did not improve continuity of care or change patterns of GP utilisation in the first 9 months of the

  10. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2011-10-01 2011-10-01 false Management of leased assets. 639.33 Section...

  11. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2012-10-01 2012-10-01 false Management of leased assets. 639.33 Section...

  12. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2013-10-01 2013-10-01 false Management of leased assets. 639.33 Section...

  13. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2010-10-01 2010-10-01 false Management of leased assets. 639.33 Section...

  14. 49 CFR 639.33 - Management of leased assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., DEPARTMENT OF TRANSPORTATION CAPITAL LEASES Lease Management § 639.33 Management of leased assets. Each recipient must maintain an inventory of capital assets acquired by standard FTA project management... 49 Transportation 7 2014-10-01 2014-10-01 false Management of leased assets. 639.33 Section...

  15. Building a DAM To Last: Archiving Digital Assets.

    ERIC Educational Resources Information Center

    Zeichick, Alan

    2003-01-01

    Discusses archiving digital information and the need for organizations to develop policies regarding digital asset management (DAM) and storage. Topics include determining the value of digital assets; formats of digital information; use of stored information; and system architecture, including hardware and asset management software. (LRW)

  16. Encouraging Asset Development for Low-Income Workers.

    ERIC Educational Resources Information Center

    Resources for Welfare Decisions, 2002

    2002-01-01

    Asset development is an emerging approach to promoting self-sufficiency for low-income workers. By promoting and rewarding savings, asset development strategies encourage individuals to set long-term economic goals. Asset development strategies can accomplish the following objectives: (1) give low-income workers the knowledge required to navigate…

  17. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Asset and liability management. 704.8 Section... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must operate according to a written asset and liability management policy which addresses, at a minimum:...

  18. 12 CFR 347.209 - Pledge of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INTERNATIONAL BANKING Foreign Banks § 347.209 Pledge of assets. (a) Purpose. A foreign bank that has an insured... market value of such assets at the time of the original pledge and thereafter as of the last day of the... pledge additional assets, the FDIC will consult with the primary regulator for the insured branch....

  19. 12 CFR 704.8 - Asset and liability management.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Asset and liability management. 704.8 Section... CORPORATE CREDIT UNIONS § 704.8 Asset and liability management. (a) Policies. A corporate credit union must operate according to a written asset and liability management policy which addresses, at a minimum:...

  20. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., including a description of any differences from the criteria used to select the current asset pool. (8... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1111) Pool assets. 229... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111...

  1. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., including a description of any differences from the criteria used to select the current asset pool. (8... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 1111) Pool assets. 229... AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation AB) § 229.1111...

  2. 24 CFR 242.65 - Distribution of assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Distribution of assets. 242.65... § 242.65 Distribution of assets. The Commissioner shall establish financial thresholds and procedures for the distribution of surplus cash and other assets. Surplus cash that meets the definition in...

  3. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... earnings. Unless otherwise specified by the regional director, the credit union may make future acquisition of fixed assets only if the aggregate all of such future investments in fixed assets does not exceed... with its proposed investment in fixed assets. The investment, and any future investments in...

  4. Adolescent Tobacco Use: The Protective Effects of Developmental Assets.

    ERIC Educational Resources Information Center

    Atkins, Leslie A.; Oman, Roy F.; Vesely, Sara K.; Aspy, Cheryl B.; McLeroy, Kenneth

    2002-01-01

    Surveyed adolescents and their parents regarding the effects of 10 youth developmental assets on adolescent tobacco use. Results highlighted a strong relationship between having any of nine assets and not smoking. Important assets included having adult, parental, and peer role models; family communication; good use of time; religion; effective…

  5. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2),...

  6. 26 CFR 1.312-2 - Distribution of inventory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2),...

  7. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  8. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  9. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  10. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  11. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  12. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  13. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  14. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  15. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  16. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  17. 77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets... on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES... foreign financial assets (temporary). * * * * * (b) * * * (3) * * * See Sec. 1.6038D-5T(f) for rules...

  18. 77 FR 36228 - Financial Asset Securitization Investment Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-AU94 Financial Asset Securitization Investment Trusts.... SUMMARY: This document withdraws a notice of proposed rulemaking relating to financial asset..., authorized a securitization vehicle called a Financial Asset Securitization Investment Trust (FASIT)....

  19. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ69 Reporting of Specified Foreign Financial Assets AGENCY... financial assets in which they have an interest. The text of the temporary regulations also serves as the... regulation setting forth requirements for certain domestic entities to report foreign financial assets in...

  20. 76 FR 78553 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK17 Reporting of Specified Foreign Financial Assets AGENCY... that require foreign financial assets to be reported to the Internal Revenue Service for taxable years... regarding foreign financial assets in which they have an interest. The temporary regulations...