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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. 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.

  3. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL...

  4. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., “General Asset Account #1—all 1995 additions in asset class 00.11 for Salt Lake City, Utah facility”) that... the recordkeeping requirements for section 179 property.) The taxpayer's recordkeeping...

  5. 18 CFR 367.2300 - Account 230, 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 Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  6. 18 CFR 367.2300 - Account 230, 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 Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other...

  8. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other...

  9. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other...

  10. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other...

  11. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other...

  12. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting...

  13. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting...

  14. 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... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting...

  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 REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  17. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

  18. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

  19. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

  20. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... costs of capital leases are apportioned among the operations based on similar plant owned or by...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effect prior to June 17, 2004 (§ 1.168(i)-1(b)(1) as contained in 26 CFR part 1 edition revised as of... February 27, 2004 (§ 1.168(i)-1 as contained in 26 CFR part 1 edition revised as of April 1, 2003). ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false General asset accounts. 1.168(i)-1 Section...

  2. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., 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...

  3. 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...

  4. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 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...

  5. 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...

  6. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., 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...

  7. 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...

  8. 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...

  9. 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...

  10. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 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...

  11. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., 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...

  12. 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...

  13. 18 CFR 367.100 - Accounts 131-174, Current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., 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...

  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. 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

  16. 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....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative... or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... charge to a subaccount of the asset or liability that carries the item being hedged. The...

  18. 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

  19. 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

  20. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the taxpayer's trade or business (or for the production of income), for any portion of the basis the... allowable credit or deduction treated as a deduction allowable for depreciation or amortization for purposes... asset accounts—(i) General rules. Assets that are subject to either the general depreciation system...

  1. Fixed assets accounting for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    All fixed assets used by the Project Hanford Management Contract are normally acquired or built using capital funding. Replacement Property Record Units (PRUS) may be expense funded and tracked and capitalized upon installation. A specific Department of Energy capitalization policy is followed.

  2. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recovery period and/or depreciation method. (i) No effect on general asset account election. (ii) Asset is...) General rules. (ii) Special rules. (d) Determination of depreciation allowance. (1) In general. (2...) Source determined by allocation and apportionment of depreciation allowed. (ii) Formula for...

  3. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  4. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  5. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  6. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  7. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    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 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  8. 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..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  9. 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…

  10. 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.…

  11. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service....

  12. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service....

  13. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service....

  14. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service....

  15. 47 CFR 36.172 - Other noncurrent assets-Account 1410.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service....

  16. 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…

  17. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false May I sell assets or lend money between fiduciary accounts? 550.370 Section 550.370 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on...

  18. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true May I sell assets or lend money between fiduciary accounts? 550.370 Section 550.370 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on...

  19. 12 CFR 150.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false May I sell assets or lend money between fiduciary accounts? 150.370 Section 150.370 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on...

  20. 12 CFR 550.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true May I sell assets or lend money between fiduciary accounts? 550.370 Section 550.370 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on...

  1. 12 CFR 150.370 - May I sell assets or lend money between fiduciary accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false May I sell assets or lend money between fiduciary accounts? 150.370 Section 150.370 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Restrictions on...

  2. 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 REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...

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

    PubMed Central

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

    2015-01-01

    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. PMID:26900173

  4. 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

  5. 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

  6. 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…

  7. 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...

  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

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 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...

  9. 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...

  10. 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...

  11. 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

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 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...

  12. 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

  13. 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…

  14. 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

  15. 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

  16. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations. PMID:10145801

  17. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  18. Refurbishing MacIntyre's Account of Practice

    ERIC Educational Resources Information Center

    Hager, Paul

    2011-01-01

    According to Alasdair MacIntyre's influential account of practices, "teaching itself is not a practice, but a set of skills and habits put to the service of a variety of practices" (MacIntyre and Dunne, 2002, p. 5). Various philosophers of education have responded to and critiqued MacIntyre's position, most notably in a Special Issue of the…

  19. 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

  20. 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

  1. 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.

  2. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  3. Moral accountability and integrity in nursing practice.

    PubMed

    LaSala, Cynthia Ann

    2009-12-01

    The therapeutic nature of the nurse-patient relationship is grounded in an ethic of caring. Florence Nightingale envisioned nursing as an art and a science...a blending of humanistic, caring presence with evidence-based knowledge and exquisite skill. In this article, the author explores the caring practice of nursing as a framework for understanding moral accountability and integrity in practice. Being morally accountable and responsible for one's judgment and actions is central to the nurse's role as a moral agent. Nurses who practice with moral integrity possess a strong sense of themselves and act in ways consistent with what they understand is the right thing to do. A review of the literature related to caring theory, the concepts of moral accountability and integrity, and the documents that speak of these values and concepts in professional practice (eg, Code of Ethics for Nurses with Interpretive Statements, Nursing's Social Policy Statement) are presented in this article.

  4. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody...

  5. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody...

  6. 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 in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody...

  7. 12 CFR 150.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Who must maintain custody or control of assets in a fiduciary account? 150.230 Section 150.230 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  8. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody...

  9. 12 CFR 550.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Who must maintain custody or control of assets in a fiduciary account? 550.230 Section 550.230 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody...

  10. 12 CFR 150.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Who must maintain custody or control of assets in a fiduciary account? 150.230 Section 150.230 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  11. 12 CFR 150.230 - Who must maintain custody or control of assets in a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Who must maintain custody or control of assets in a fiduciary account? 150.230 Section 150.230 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  12. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... included in net income, or accumulated other comprehensive income, determinations in the current period... regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization... can furnish full information as to the nature and amount of each regulatory asset included in...

  13. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each...

  14. 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)

  15. 18 CFR 367.1823 - Account 182.3, Other regulatory 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 182.3, Other..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other...

  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. 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....

  18. 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....

  19. 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....

  20. 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....

  1. 48 CFR 9903.302-1 - 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 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....

  2. 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....

  3. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 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....

  4. 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 ...

  5. 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 which a…

  6. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the... ending after July 18, 1984 (calculated in the manner set forth in Q&A-3 of § 1.512(a)-3T, and...

  7. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the... ending after July 18, 1984 (calculated in the manner set forth in Q&A-3 of § 1.512(a)-3T, and...

  8. 12 CFR 550.360 - May I make a loan to a fiduciary account that is secured by an interest in the assets of the...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true May I make a loan to a fiduciary account that is secured by an interest in the assets of the account? 550.360 Section 550.360 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS...

  9. 12 CFR 550.360 - May I make a loan to a fiduciary account that is secured by an interest in the assets of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true May I make a loan to a fiduciary account that is secured by an interest in the assets of the account? 550.360 Section 550.360 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS...

  10. 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)

  11. 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

    ... Federal Register (72 FR 64545). This notice of proposed rulemaking, while continuing most of the... 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...

  12. 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)

  13. 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.

  14. 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. PMID:27579254

  15. 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

  16. 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.

  17. 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.

  18. Improving hospital budgeting and accountability a best practice approach.

    PubMed

    Clark, Jonathan J

    2005-07-01

    Best practices in setting and managing healthcare organization budgets include: Using comparative benchmarks. Setting accurate, high-performance department budgets. Establishing a culture of accountability. Managing expenses. Monitoring variances and requiring corrective action plans. Employing a balanced scorecard. PMID:16060103

  19. Confidential billing accounts for adolescents in private practice.

    PubMed

    Rainey, D Y; Brandon, D P; Krowchuk, D P

    2000-06-01

    The purpose of this study was to determine how individual confidential billing accounts for adolescents in private practice would be received, and to assess the impact of these accounts on practice reimbursement. Adolescents wishing to keep confidential any part of the charges for an office visit were offered individual billing accounts. Enrollees agreed to pay whenever and whatever they could. One attempt was made to contact nonpayers at least 3 months after starting their accounts. The mean charge for 40 confidential accounts was $42 (total charges $1489) and all of the charges were for laboratory testing. Participants reimbursed 38% of the total charged ($565/$1489). Confidential accounts were well-received by study participants and may improve access to confidential care.

  20. 39 CFR 3060.11 - Valuation of assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 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....

  1. 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…

  2. Advanced nursing practice--the influences and accountabilities.

    PubMed

    Wiseman, Heather

    The past two decades have seen a proliferation of new, advanced clinical roles for nurses in the UK which has resulted in much debate about the nature of advanced practice as these new roles involve many tasks that were traditionally considered the remit of doctors. This article critically analyses the professional accountabilities of working at an advanced level and the influences which are driving the NHS modernization agenda with particular reference to the role of the Community Matron. It concludes that advanced nursing practice presents an opportunity for the combination of the art of nursing and advanced tasks, but emphasizes that new roles must develop within a recognized framework which takes account of the educational, ethical and legal accountability issues and clarifies the scope and remit of roles for health professionals, patients and indemnifying agents.

  3. 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

  4. 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.

  5. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  6. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  7. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  8. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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....

  9. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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....

  10. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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....

  11. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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....

  12. 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....

  13. 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

  14. 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...

  15. 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...

  16. Accounting for Excess Purchase Price: Goodwill or Expense? Instructional Issues.

    ERIC Educational Resources Information Center

    Reed, Ronald O.; Elsea, John; Lilly, Martha S.

    2000-01-01

    Presents the issue of the accounting practice used when a business is acquired by another for a price exceeding its net assets. Discusses implications for instruction in financial accounting. (Contains 25 references.) (SK)

  17. 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, 2010 CFR

    2010-01-01

    ... assets. (iii) The transaction is permitted under 12 CFR 9.18(b)(8)(iii) for defaulted fixed-income... fiduciary capacity, a contingent or potential liability. Upon the sale or transfer of assets, you...

  18. 12 CFR 150.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... assets. (iii) The transaction is permitted under 12 CFR 9.18(b)(8)(iii) for defaulted fixed-income... Exercising Fiduciary Powers Restrictions on Self Dealing § 150.350 May I lend, sell, or transfer assets of...

  19. 12 CFR 150.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... assets. (iii) The transaction is permitted under 12 CFR 9.18(b)(8)(iii) for defaulted fixed-income... Exercising Fiduciary Powers Restrictions on Self Dealing § 150.350 May I lend, sell, or transfer assets of...

  20. 12 CFR 150.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets. (iii) The transaction is permitted under 12 CFR 9.18(b)(8)(iii) for defaulted fixed-income... Exercising Fiduciary Powers Restrictions on Self Dealing § 150.350 May I lend, sell, or transfer assets of...

  1. 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

    ... for Correction As published on August 1, 2011 (76 FR 45673), the final regulations (TD 9534) contain... Accordingly, the publication of the final regulations (TD 9534), which were the subject of FR Doc. 2011-19256... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD81 Methods of Accounting Used by Corporations...

  2. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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...

  3. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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...

  4. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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...

  5. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  6. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  8. 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  9. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  10. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  11. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  12. 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…

  13. 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…

  14. Applications and rewards of cost accounting: a practical approach.

    PubMed

    Gottlieb, J A; Suskin, S W

    1986-07-01

    This article is organized to present the full process of cost accounting. Cost behavior characteristics will be explained to provide a foundation for classifying specific types of cost. An overview of cost accounting applications is presented with discussions of productivity monitoring, contract pricing, program evaluation and strategic planning.

  15. 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…

  16. 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…

  17. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  19. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  20. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  1. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  2. 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…

  3. 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. PMID:16965306

  4. Governing police practice: limits of the new accountability.

    PubMed

    Chan, J B

    1999-06-01

    The advent of public-sector managerialism has brought with it a new principle of police accountability in Western democracies such as Australia and Britain. The new accountability gives emphasis to managerial rather than legal or public-interest standards, favours external oversight combined with self-regulation rather than centralized control, and promotes risk management rather than rule enforcement. This article makes use of the experience of an Australian police force to show that the new accountability has not been successful in holding police accountable, while elements of the old accountability have re-emerged to dominate public debates. It is argued that in the area of police governance, the neo-liberal state does not necessarily pursue a coherent strategy of 'acting at a distance' (cf. Miller and Rose 1990), partly because of the inability of accountability technologies to deliver substantially the promised policy outcomes and partly because of the sensitivity of its political arm to the public's moral outrage against corruption (cf. Garland 1996).

  5. 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…

  6. FASB Statement No. 136 clarifies transfers of assets.

    PubMed

    Luecke, R W; Meeting, D T

    2000-03-01

    FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, provides guidance and establishes accounting standards for the transfer of assets from donors to not-for-profit organizations that may then transfer those same assets to a beneficiary organization. Recipient organizations that accept financial assets from a donor and agree to use those assets on behalf of a specified unaffiliated beneficiary or transfer those assets, the return on investment of those assets, or both to that beneficiary must recognize the assets received from the donor and recognize the assets' fair value as a liability to the beneficiary. The statement describes circumstances in which a transfer of assets to a recipient organization is accounted for as an asset and corresponding liability of the recipient organization, and as an asset and donation revenue by the beneficiary organization because the transfer is irrevocable. PMID:10847917

  7. 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)

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

    ERIC Educational Resources Information Center

    Borker, David R.

    2013-01-01

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

  9. 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…

  10. 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. PMID:26999975

  11. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  12. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  13. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  14. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  15. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  16. 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…

  17. 48 CFR 9903.302-2 - 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 Change to a cost accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  18. 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…

  19. 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…

  20. The effect of accountable care organizations on oncology practice.

    PubMed

    Shulman, Lawrence N

    2014-01-01

    Cancer care accounts for a significant portion of the rise in health care costs, and therefore, as national efforts escalate to control cost, cancer care will be a focus of concern. Cost increases in cancer care are related to many factors, including increasing cancer incidence in an aging population, the introduction of new high-cost therapeutics, and the high cost of end-of-life care. Accountable care organizations (ACOs) have been one of the major efforts directed at controlling health care costs. How cancer care will fit into the rubric of ACOs is not entirely clear but will certainly evolve over the coming years. The oncology profession has the opportunity to play a role in this evolution or could leave the evolution to others driving the process, such as the Centers for Medicare and Medicaid Services (CMS), private payers, and ACOs. Ideally all parties will work together to provide a construct for high-value, high-quality care for patients with cancer while contributing to cost control in overall health care. PMID:24857141

  1. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  2. 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.…

  3. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  4. 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.

  5. 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…

  6. 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…

  7. 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…

  8. 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.

  9. 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…

  10. Accountability Policies and Teacher Decision Making: Barriers to the Use of Data to Improve Practice

    ERIC Educational Resources Information Center

    Ingram, Debra; Louis, Karen Seashore; Schroeder, Roger G.

    2004-01-01

    One assumption underlying accountability policies is that results from standardized tests and other sources will be used to make decisions about school and classroom practice. We explore this assumption using data from a longitudinal study of nine high schools nominated as leading practitioners of Continuous Improvement (CI) practices. We use the…

  11. 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…

  12. 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.

  13. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 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...

  14. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 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...

  15. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 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...

  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. PMID:18990844

  17. 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. PMID:26262246

  18. 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.

  19. 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…

  20. 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…

  1. 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…

  2. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 39 Postal Service 1 2014-07-01 2014-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  3. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  4. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  5. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 39 Postal Service 1 2013-07-01 2013-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  6. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  7. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 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...

  8. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 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...

  9. 39 CFR 3060.23 - Identified property and equipment assets report.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 39 Postal Service 1 2013-07-01 2013-07-01 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 39 Postal Service 1 2014-07-01 2014-07-01 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...

  12. Gaining Insight into an Organization's Fixed Assets.

    ERIC Educational Resources Information Center

    Hardy, Elisabet

    2003-01-01

    Discusses issues related to school district implementation of June 2001 Government Accounting Standards Board (GASB) Statement 34 designed to change how schools report fixed assets. Includes planning for GASB implementation, conducting fixed-asset inventories, and making time for GASB reporting. (PKP)

  13. The importance, challenges and prospects of taking work practices into account for healthcare quality improvement.

    PubMed

    Allen, Davina

    2016-06-20

    Purpose - The purpose of this paper is to underline the importance of taking work practices into account for quality improvement (QI) purposes, highlight some of the challenges of doing so, and suggest strategies for future research and practice. Patient status at a glance, a Lean-inspired QI intervention designed to alleviate nurses of their knowledge mobilisation function, is deployed as an illustrative case. Design/methodology/approach - Ethnographic data and practice-based theories are utilised to describe nurses' knowledge mobilisation work. The assumptions about knowledge sharing embedded in patient status at a glance white boards (PSAGWBs) are analysed drawing on actor network theory. Findings - There is a disparity between nurses' knowledge mobilisation practices and the scripts that inform the design of PSAGWBs. PSAGWBs are designed to be intermediaries and to transport meaning without transformation. When nurses circulate knowledge for patient management purposes, they operate as mediators, translating diverse information sources and modifying meaning for different audiences. PSAGWBs are unlikely to relieve nurses of their knowledge mobilisation function and may actually add to the burdens of this work. Despite this nurses have readily embraced this QI intervention. Research limitations/implications - The study is limited by its focus on a single case and by the inferential (rather than the empirical) nature of its conclusions. Originality/value - This paper illustrates the importance of taking practice into account in healthcare QI, points to some of the challenges of doing so and highlights the potential of practice-based approaches in supporting progress in this field.

  14. Increasing RN Accountability in Professional Practice: Development of a Pain Reassessment Documentation Scorecard.

    PubMed

    Cline, Michelle A

    2016-03-01

    Leaders are challenged to find effective ways to increase ownership and accountability in the nurses' practice. Two hospitals, a 462-acute care bed facility (hospital A) and a 324-bed children's and women's hospital (hospital B), located on 1 campus in Southern California were the setting for a unique project targeted at monitoring adherence with pain management guidelines. The use of an auditing process through a computer-generated report and the development of an individual report card for each nurse provided specific performance data related to accountability and compliance in regard to documenting pain reassessment in the electronic medical record. PMID:26906517

  15. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Present statistical information in tabular or graphical format, if such presentation will aid... account, such as a credit card receivable: (i) Monthly payment rate. (ii) Maximum credit lines. (iii... assets or pool asset cash flows. Instruction to Item 1111(b)(14): For most assets, such as credit...

  16. The importance, challenges and prospects of taking work practices into account for healthcare quality improvement.

    PubMed

    Allen, Davina

    2016-06-20

    Purpose - The purpose of this paper is to underline the importance of taking work practices into account for quality improvement (QI) purposes, highlight some of the challenges of doing so, and suggest strategies for future research and practice. Patient status at a glance, a Lean-inspired QI intervention designed to alleviate nurses of their knowledge mobilisation function, is deployed as an illustrative case. Design/methodology/approach - Ethnographic data and practice-based theories are utilised to describe nurses' knowledge mobilisation work. The assumptions about knowledge sharing embedded in patient status at a glance white boards (PSAGWBs) are analysed drawing on actor network theory. Findings - There is a disparity between nurses' knowledge mobilisation practices and the scripts that inform the design of PSAGWBs. PSAGWBs are designed to be intermediaries and to transport meaning without transformation. When nurses circulate knowledge for patient management purposes, they operate as mediators, translating diverse information sources and modifying meaning for different audiences. PSAGWBs are unlikely to relieve nurses of their knowledge mobilisation function and may actually add to the burdens of this work. Despite this nurses have readily embraced this QI intervention. Research limitations/implications - The study is limited by its focus on a single case and by the inferential (rather than the empirical) nature of its conclusions. Originality/value - This paper illustrates the importance of taking practice into account in healthcare QI, points to some of the challenges of doing so and highlights the potential of practice-based approaches in supporting progress in this field. PMID:27296886

  17. 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,…

  18. 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…

  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. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... amount of purchased credit card relationships, serving assets, intangible assets (other than...

  1. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... amount of purchased credit card relationships, serving assets, intangible assets (other than...

  2. Proportion congruency and practice: A contingency learning account of asymmetric list shifting effects.

    PubMed

    Schmidt, James R

    2016-09-01

    Performance is impaired when a distracting stimulus is incongruent with the target stimulus (e.g., "green" printed in red). This congruency effect is decreased when the proportion of incongruent trials is increased, termed the proportion congruent effect. This effect is typically interpreted in terms of the adaptation of attention in response to conflict. In contrast, the contingency account argues that the effect is driven by the learning of predictive relationships between words and responses. In a recent report, Abrahamse, Duthoo, Notebaert, and Risko (2013) demonstrated larger changes in the magnitude of the proportion congruent effect when switching from a mostly congruent list to a mostly incongruent list, relative to the reverse order. They argued that this asymmetric list shifting effect fits only with the conflict adaptation perspective. However, the current paper presents reanalyses of this data and an adaptation of the Parallel Episodic Processing model that together demonstrate how the contingency account can explain these findings equally well when considering the generally accepted notion that performance improves with practice. The contingency account may still be the most parsimonious view. (PsycINFO Database Record

  3. Proportion congruency and practice: A contingency learning account of asymmetric list shifting effects.

    PubMed

    Schmidt, James R

    2016-09-01

    Performance is impaired when a distracting stimulus is incongruent with the target stimulus (e.g., "green" printed in red). This congruency effect is decreased when the proportion of incongruent trials is increased, termed the proportion congruent effect. This effect is typically interpreted in terms of the adaptation of attention in response to conflict. In contrast, the contingency account argues that the effect is driven by the learning of predictive relationships between words and responses. In a recent report, Abrahamse, Duthoo, Notebaert, and Risko (2013) demonstrated larger changes in the magnitude of the proportion congruent effect when switching from a mostly congruent list to a mostly incongruent list, relative to the reverse order. They argued that this asymmetric list shifting effect fits only with the conflict adaptation perspective. However, the current paper presents reanalyses of this data and an adaptation of the Parallel Episodic Processing model that together demonstrate how the contingency account can explain these findings equally well when considering the generally accepted notion that performance improves with practice. The contingency account may still be the most parsimonious view. (PsycINFO Database Record PMID:27585071

  4. 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....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. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Present statistical information in tabular or graphical format, if such presentation will aid... asset that arises under a revolving account, such as a credit card receivable: (i) Monthly payment rate... to Item 1111(b)(14): For most assets, such as credit card accounts, motor vehicle leases,...

  6. Teacher Accountability in Australia: Current Policies and Practices and Their Relation to the Improvement of Teaching and Learning

    ERIC Educational Resources Information Center

    Kleinhenz, Elizabeth; Ingvarson, Lawrence

    2004-01-01

    The strong link between teacher quality and student learning outcomes calls for effective systems of teacher accountability. School systems in all Australian states have established policies and practices to raise levels of teacher accountability, but it remains doubtful whether they have the capacity to deliver on teacher quality assurance or…

  7. An Empirical Analysis of Accounting Education and Practice: A Comparison of Korea, Japan, and the United States.

    ERIC Educational Resources Information Center

    Choi, Yeong C.

    1997-01-01

    A study comparing accounting education and practice in Korea (n=35 schools), Japan (n=26 schools), and the United States (n=134 schools) found Korean and Japanese colleges have fewer general education courses than those in the U.S. Implications for development of Korean accounting programs and articulation of programs at the international level…

  8. Marked reduction in compliance with central line insertion practices (CLIP) when accounting for missing CLIP data and incomplete line capture.

    PubMed

    Scott, Shruti K; Gohil, Shruti K; Quan, Kathleen; Huang, Susan S

    2016-02-01

    Adherence to central line insertion practices can significantly reduce infections and is used as a hospital benchmark for quality. However, current national standards for central line insertion practices (CLIP) compliance calculation do not include missing CLIP forms. We found adherence rates significantly decreased when accounting for all lines at an academic medical center.

  9. Marked reduction in compliance with central line insertion practices (CLIP) when accounting for missing CLIP data and incomplete line capture.

    PubMed

    Scott, Shruti K; Gohil, Shruti K; Quan, Kathleen; Huang, Susan S

    2016-02-01

    Adherence to central line insertion practices can significantly reduce infections and is used as a hospital benchmark for quality. However, current national standards for central line insertion practices (CLIP) compliance calculation do not include missing CLIP forms. We found adherence rates significantly decreased when accounting for all lines at an academic medical center. PMID:26518499

  10. Adapting the Boundaries in Primary Physical Education: An Account of My Learning, My Educational Influence and Improved Practice

    ERIC Educational Resources Information Center

    Pearson, Julie

    2011-01-01

    In this paper I explore how I have come to theorise my work as a critical emancipatory practice as a lecturer in primary physical education (PE). I give an account of what I understand to be the epistemological foundations and practices of practitioner research and my potential educational influence in my own and other practitioner-researchers'…

  11. 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.

  12. 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.

  13. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  14. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  15. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  16. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card..., intangible assets (other than purchased credit card relationships and servicing assets),...

  17. Mission and Assets Database

    NASA Technical Reports Server (NTRS)

    Baldwin, John; Zendejas, Silvino; Gutheinz, Sandy; Borden, Chester; Wang, Yeou-Fang

    2009-01-01

    Mission and Assets Database (MADB) Version 1.0 is an SQL database system with a Web user interface to centralize information. The database stores flight project support resource requirements, view periods, antenna information, schedule, and forecast results for use in mid-range and long-term planning of Deep Space Network (DSN) assets.

  18. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Miscellaneous current and... 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...

  19. 17 CFR 256.174 - Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Miscellaneous current and... 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...

  20. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts, motor vehicle leases, trade receivables and student loans, the location of the asset is the... material to the asset type (e.g., school type for student loans). If material, provide information required..., average age and remaining term, average loan-to-value or similar ratio and weighted average...

  1. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts, motor vehicle leases, trade receivables and student loans, the location of the asset is the... material to the asset type (e.g., school type for student loans). If material, provide information required..., average age and remaining term, average loan-to-value or similar ratio and weighted average...

  2. 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…

  3. Accountability Practice in Adult Education. A Survey Among Its Membership Sponsored by the Northwest Adult Education Association.

    ERIC Educational Resources Information Center

    Pierson, William W.; Scheel, Jean W.

    In 1973, the Northwest Adult Education Association distributed a questionnaire to the membership requesting information about accountability practices in the institutions represented. The survey format was open-ended, which facilitated diversity in the responses. Returns were categorized by types of institutions: Adult Education Training Centers,…

  4. 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…

  5. 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…

  6. 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

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  7. 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

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  8. 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

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  9. 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

  10. 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,…

  11. 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…

  12. 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.…

  13. 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…

  14. The Arthroscopic Surgical Skill Evaluation Tool (ASSET)

    PubMed Central

    Koehler, Ryan J.; Amsdell, Simon; Arendt, Elizabeth A; Bisson, Leslie J; Braman, Jonathan P; Butler, Aaron; Cosgarea, Andrew J; Harner, Christopher D; Garrett, William E; Olson, Tyson; Warme, Winston J.; Nicandri, Gregg T.

    2014-01-01

    Background Surgeries employing arthroscopic techniques are among the most commonly performed in orthopaedic clinical practice however, valid and reliable methods of assessing the arthroscopic skill of orthopaedic surgeons are lacking. Hypothesis The Arthroscopic Surgery Skill Evaluation Tool (ASSET) will demonstrate content validity, concurrent criterion-oriented validity, and reliability, when used to assess the technical ability of surgeons performing diagnostic knee arthroscopy on cadaveric specimens. Study Design Cross-sectional study; Level of evidence, 3 Methods Content validity was determined by a group of seven experts using a Delphi process. Intra-articular performance of a right and left diagnostic knee arthroscopy was recorded for twenty-eight residents and two sports medicine fellowship trained attending surgeons. Subject performance was assessed by two blinded raters using the ASSET. Concurrent criterion-oriented validity, inter-rater reliability, and test-retest reliability were evaluated. Results Content validity: The content development group identified 8 arthroscopic skill domains to evaluate using the ASSET. Concurrent criterion-oriented validity: Significant differences in total ASSET score (p<0.05) between novice, intermediate, and advanced experience groups were identified. Inter-rater reliability: The ASSET scores assigned by each rater were strongly correlated (r=0.91, p <0.01) and the intra-class correlation coefficient between raters for the total ASSET score was 0.90. Test-retest reliability: there was a significant correlation between ASSET scores for both procedures attempted by each individual (r = 0.79, p<0.01). Conclusion The ASSET appears to be a useful, valid, and reliable method for assessing surgeon performance of diagnostic knee arthroscopy in cadaveric specimens. Studies are ongoing to determine its generalizability to other procedures as well as to the live OR and other simulated environments. PMID:23548808

  15. 76 FR 47296 - Transit Asset Management (TAM) Pilot Program Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-04

    ... selection of projects funded with Research funds and supplemented by Bus Discretionary funds in support of... practices'' which can be replicated to improve transportation asset management at the nation's rail and bus... listed below will help improve transportation asset management at the rail and bus public...

  16. 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 institutions…

  17. 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…

  18. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  19. Physician Practice Participation in Accountable Care Organizations: The Emergence of the Unicorn

    PubMed Central

    Shortell, Stephen M; McClellan, Sean R; Ramsay, Patricia P; Casalino, Lawrence P; Ryan, Andrew M; Copeland, Kennon R

    2014-01-01

    Objective To provide the first nationally based information on physician practice involvement in ACOs. Data Sources/Study Setting Primary data from the third National Survey of Physician Organizations (January 2012–May 2013). Study Design We conducted a 40-minute phone survey in a sample of physician practices. A nationally representative sample of practices was surveyed in order to provide estimates of organizational characteristics, care management processes, ACO participation, and related variables for four major chronic illnesses. Data Collection/Extraction Methods We evaluated the associations between ACO participation, organizational characteristics, and a 25-point index of patient-centered medical home processes. Principal Findings We found that 23.7 percent of physician practices (n = 280) reported joining an ACO; 15.7 percent (n = 186) were planning to become involved within the next 12 months and 60.6 percent (n = 717) reported no involvement and no plans to become involved. Larger practices, those receiving patients from an IPA and/or PHO, those that were physician-owned versus hospital/health system-owned, those located in New England, and those with greater patient-centered medical home (PCMH) care management processes were more likely to have joined an ACO. Conclusions Physician practices that are currently participating in ACOs appear to be relatively large, or to be members of an IPA or PHO, are less likely to be hospital-owned and are more likely to use more care management processes than nonparticipating practices. PMID:24628449

  20. Requirements for independent community-based quality assessment and accountability practices in humanitarian assistance and disaster relief activities.

    PubMed

    Kirsch, Thomas D; Perrin, Paul; Burkle, Frederick M; Canny, William; Purdin, Susan; Lin, William; Sauer, Lauren

    2012-06-01

    During responses to disasters, the credibility of humanitarian agencies can be threatened by perceptions of poor quality of the responses. Many initiatives have been introduced over the last two decades to help address these issues and enhance the overall quality of humanitarian response, often with limited success. There remain important gaps and deficiencies in quality assurance efforts, including potential conflicts of interest. While many definitions for quality exist, a common component is that meeting the needs of the "beneficiary" or "client" is the ultimate determinant of quality. This paper examines the current status of assessment and accountability practices in the humanitarian response community, identifies gaps, and recommends timely, concise, and population-based assessments to elicit the perspective of quality performance and accountability to the affected populations. Direct and independent surveys of the disaster-affected population will help to redirect ongoing aid efforts, and generate more effective and comparable methods for assessing the quality of humanitarian practices and assistance activities.

  1. 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.

  2. Accountability in nursing: reflecting on ethical codes and professional standards of nursing practice from a global perspective.

    PubMed

    Milton, Constance L

    2008-10-01

    The concept of accountability is a concept closely aligned with public trust and confidence with a healthcare discipline. It is of vital importance to the discipline of nursing to define and examine the obligations and duties of professional nurse. The term is referred to and often defined through international and national professional codes of nursing and in standards of nursing practice documents. This column will begin exploration of the concept with offering a definition from a humanbecoming perspective.

  3. Accountability in nursing: reflecting on ethical codes and professional standards of nursing practice from a global perspective.

    PubMed

    Milton, Constance L

    2008-10-01

    The concept of accountability is a concept closely aligned with public trust and confidence with a healthcare discipline. It is of vital importance to the discipline of nursing to define and examine the obligations and duties of professional nurse. The term is referred to and often defined through international and national professional codes of nursing and in standards of nursing practice documents. This column will begin exploration of the concept with offering a definition from a humanbecoming perspective. PMID:18953006

  4. 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…

  5. Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

    ERIC Educational Resources Information Center

    Arlinghaus, Barry P.

    2008-01-01

    In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

  6. 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…

  7. 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…

  8. Contrasting Effects of Instructional Leadership Practices on Student Learning in a High Accountability Context

    ERIC Educational Resources Information Center

    Lee, Moosung; Walker, Allan; Chui, Yuk Ling

    2012-01-01

    Purpose: The purpose of this paper is to examine the effects of different dimensions of instructional leadership on student learning in Hong Kong secondary schools, whose broader institutional contexts are critically characterized by high accountability policy environments. Design/methodology/approach: This study utilizes standardized test scores…

  9. 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…

  10. 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…

  11. New Times, New Stakes: Moments of Transit, Accountability, and Classroom Practice

    ERIC Educational Resources Information Center

    Helfenbein, Robert J., Jr.

    2004-01-01

    In order to understand the relationship between high-stakes testing and its synonymous projection on history as the "age of accountability," Stuart Hall's Policing the Crisis (Hall, Critcher, Jefferson, Clarke, & Roberts, 1978) provides an interesting parallel depiction of the response of the dominant forces in the power structure to changing…

  12. 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…

  13. 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.

  14. 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. PMID:23971140

  15. ABC's of Asset Building.

    ERIC Educational Resources Information Center

    Assets for Colorado Youth, Denver.

    Developmental assets are a research-based list of 40 essential building blocks of healthy youth development and comprise the relationships, experiences, and values that youth need to grow up caring, confident, and responsible. This kit is a resource designed for elementary schools and organizations working with youth and parents to help them…

  16. Inventory of Assets.

    ERIC Educational Resources Information Center

    Kline, Lanaii

    A computer program that produces three reports based on asset inventory data--i.e. facilities and equipment data--is described. Written in FORTRAN IV (Level G), the program was used on the IBM 360 Model 91 at the University of California at Los Angeles (UCLA). The first report is a listing of data sorted by local, user-assigned identification…

  17. 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…

  18. 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…

  19. From Assets to Investors.

    ERIC Educational Resources Information Center

    Kaye, Beverly; Jordan-Evans, Sharon

    2003-01-01

    A group of global talent leaders met to discuss, benchmark, debate, and collaborate on how to hire and retain talent and determined that organizations would benefit by viewing employees as investors, not just assets. Key factors include challenging and exciting work, career growth and development, good supervisors and coworkers, and fair…

  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. 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. PMID:24941613

  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. 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.

  4. 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…

  5. "An Instrument of Accountability." ILO/AIDS: A Global Plan and a New Code of Practice.

    ERIC Educational Resources Information Center

    World of Work, 2001

    2001-01-01

    Describes the International Labor Organization's plan of action to fight the global epidemic of Acquired Immune Deficiency Syndrome (AIDS). Describes the code of practice that provides workers, employers, and governments with guidelines for addressing AIDS and its impact on the workplace. Includes key principles of the code. (JOW)

  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. Making "Right" Choices? An Ethnographic Account of Creativity, Performativity and Personalised Learning Policy, Concepts and Practices

    ERIC Educational Resources Information Center

    Beach, Dennis; Dovemark, Marianne

    2009-01-01

    This article uses ethnographic research from two Year 8 classes in two middle-sized secondary schools about a kilometre apart in a Swedish west-coast town to examine how new policies for personalised learning have developed in practice, in the performative cultures of modern schools in a commodity society. One school stands in a predominantly…

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... Federal Register at 75 FR 34283 on June 16, 2010, to maintain consistency between CAS and FAR in matters... Practices--Foreign Concerns, in CAS-covered contracts and subcontracts awarded to foreign concerns (73 FR... amending 48 CFR parts 30 and 52, which was published in the Federal Register at 75 FR 34283 on June...

  10. Teacher Learning in an Era of High-Stakes Accountability: Productive Tension and Critical Professional Practice

    ERIC Educational Resources Information Center

    Stillman, Jamy

    2011-01-01

    Background/Context: With the installation of No Child Left Behind, teachers, particularly those who serve marginalized students, have increasingly been told what and how to teach. Previous research demonstrates that teachers can act as mediators between policy and practice, even within coercive environments such as those generated by high-stakes…

  11. What Young Children Need To Succeed: Working Together To Build Assets from Birth to Age 11.

    ERIC Educational Resources Information Center

    Roehlkepartain, Jolene L.; Leffert, Nancy

    Providing children developmental assets such as family support, a caring neighborhood, positive values, and social skills will help them to grow up healthy, well-adjusted, and strong. This book spells out more than 1,000 practical, creative ways to build 40 key assets in children from birth to 11 years. The book describes developmental assets as…

  12. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... merchandising, jobbing and contract work. This account must not include amounts due from associate companies....

  13. The Importance of Interprofessional Practice and Education in the Era of Accountable Care.

    PubMed

    Nester, Jane

    2016-01-01

    In order to succeed in today's health care environment, interprofessional teams are essential. The terms "multidisciplinary care" and "interdisciplinary care" have been replaced by the more contemporary term "interprofessional practice and education" (IPE), which occurs when individuals "from two or more professions learn about, from and with each other to enable effective collaboration and improve health outcomes." This commentary discusses new models of care, team members who contribute to IPE, and incentives and challenges.

  14. 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.

  15. 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. PMID:25792217

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

    PubMed

    Lynch, Rebecca; Cohn, Simon

    2016-09-01

    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

  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. PMID:26438754

  19. 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.

  20. 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. PMID:14971269

  1. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... capital assets, when the purchase method of accounting for a business combination is used, whether or not... based on the capitalized asset values measured and assigned in accordance with 48 CFR 9904.404-50(d), if... method of accounting for a business combination is used, allowable amortization and cost of money...

  2. 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 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other...

  3. 47 CFR 32.2680 - Amortizable tangible assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 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 §...

  4. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Land and support assets. 32.2110 Section 32.2110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  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 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  6. 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 32.2110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  7. 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 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other...

  8. Cost reduction strategies for emergency services: insurance role, practice changes and patients accountability.

    PubMed

    Simonet, Daniel

    2009-03-01

    population of illegal immigrants). Looking at the intrinsic causes of high ED costs, the paper first explains why costs of care provided in EDs are high, and look at a major cause of high ED costs: overcrowding and ED users' characteristics. This is followed by a discussion on a much-debated factor: the use of EDs for non-emergency conditions, a practice which has often been accused of disproportionately raising costs. We look at various mechanisms used either to divert or prevent the patient from using ED: these include triage services; and the role of HMOs in the ED chain of care: though the US government has increasingly relied on Managed Care organizations to contain costs (e.g. Medicaid and Medicare Managed Care), do HMOs make a difference when it comes to ED costs? Of particular interest is the family physician acting as a gatekeeper, and the legislation that was enacted to protect those who bypass the referral system. We then look at the other end of the ED chain (i.e. the recipient): the financial responsibility of ED users has increased. Alternative providers such as walk-in clinics are increasingly common. EDs also attempt to reengineer their operations to curb costs. While the data are mostly applicable to a private health care system (e.g. the US), the article, using a critical assessment of the existing literature, has implications for other EDs generally, wherever they operate, since every ED faces similar funding problems. PMID:18306043

  9. 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…

  10. Targeted assets risk analysis.

    PubMed

    Bouwsema, Barry

    2013-01-01

    Risk assessments utilising the consolidated risk assessment process as described by Public Safety Canada and the Centre for Security Science utilise the five threat categories of natural, human accidental, technological, human intentional and chemical, biological, radiological, nuclear or explosive (CBRNE). The categories of human intentional and CBRNE indicate intended actions against specific targets. It is therefore necessary to be able to identify which pieces of critical infrastructure represent the likely targets of individuals with malicious intent. Using the consolidated risk assessment process and the target capabilities list, coupled with the CARVER methodology and a security vulnerability analysis, it is possible to identify these targeted assets and their weaknesses. This process can help emergency managers to identify where resources should be allocated and funding spent. Targeted Assets Risk Analysis (TARA) presents a new opportunity to improve how risk is measured, monitored, managed and minimised through the four phases of emergency management, namely, prevention, preparation, response and recovery. To reduce risk throughout Canada, Defence Research and Development Canada is interested in researching the potential benefits of a comprehensive approach to risk assessment and management. The TARA provides a framework against which potential human intentional threats can be measured and quantified, thereby improving safety for all Canadians.

  11. Targeted assets risk analysis.

    PubMed

    Bouwsema, Barry

    2013-01-01

    Risk assessments utilising the consolidated risk assessment process as described by Public Safety Canada and the Centre for Security Science utilise the five threat categories of natural, human accidental, technological, human intentional and chemical, biological, radiological, nuclear or explosive (CBRNE). The categories of human intentional and CBRNE indicate intended actions against specific targets. It is therefore necessary to be able to identify which pieces of critical infrastructure represent the likely targets of individuals with malicious intent. Using the consolidated risk assessment process and the target capabilities list, coupled with the CARVER methodology and a security vulnerability analysis, it is possible to identify these targeted assets and their weaknesses. This process can help emergency managers to identify where resources should be allocated and funding spent. Targeted Assets Risk Analysis (TARA) presents a new opportunity to improve how risk is measured, monitored, managed and minimised through the four phases of emergency management, namely, prevention, preparation, response and recovery. To reduce risk throughout Canada, Defence Research and Development Canada is interested in researching the potential benefits of a comprehensive approach to risk assessment and management. The TARA provides a framework against which potential human intentional threats can be measured and quantified, thereby improving safety for all Canadians. PMID:23615063

  12. 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…

  13. The Health Insurance Portability and Accountability Act and the practice of dentistry in the United States: electronic transactions.

    PubMed

    Chasteen, Joseph E; Murphy, Gretchen; Forrey, Arden; Heid, David

    2003-11-15

    This article reviews the kinds of electronic transactions required under the Health Insurance Portability & Accountability Act (HIPAA) and relates them to relevant data contained in an electronic oral health record (EOHR). It also outlines the structure of HIPAA transactions using the claim transaction as an example. The relationship of the HIPAA resource management function to those of patient care are discussed. The discussion points out potential future uses of other existing resource management transactions to realize the maximum potential of linking the primary patient care functions to those functions related to managing resources in support of that care. This is needed in all aspects of oral health using the informatics standards activities in which the American Dental Association (ADA) actively participates. The article concludes by providing the dentist a perspective on how to relate these capabilities to his/her individual practice setting. PMID:14625600

  14. Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

    PubMed

    Sterba, Sonya K; Rights, Jason D

    2016-01-01

    Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

  15. 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.

  16. 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.

  17. Packaging Software Assets for Reuse

    NASA Astrophysics Data System (ADS)

    Mattmann, C. A.; Marshall, J. J.; Downs, R. R.

    2010-12-01

    The reuse of existing software assets such as code, architecture, libraries, and modules in current software and systems development projects can provide many benefits, including reduced costs, in time and effort, and increased reliability. Many reusable assets are currently available in various online catalogs and repositories, usually broken down by disciplines such as programming language (Ibiblio for Maven/Java developers, PyPI for Python developers, CPAN for Perl developers, etc.). The way these assets are packaged for distribution can play a role in their reuse - an asset that is packaged simply and logically is typically easier to understand, install, and use, thereby increasing its reusability. A well-packaged asset has advantages in being more reusable and thus more likely to provide benefits through its reuse. This presentation will discuss various aspects of software asset packaging and how they can affect the reusability of the assets. The characteristics of well-packaged software will be described. A software packaging domain model will be introduced, and some existing packaging approaches examined. An example case study of a Reuse Enablement System (RES), currently being created by near-term Earth science decadal survey missions, will provide information about the use of the domain model. Awareness of these factors will help software developers package their reusable assets so that they can provide the most benefits for software reuse.

  18. 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,…

  19. Asset management planner

    SciTech Connect

    Lebow, M.A.; Vainberg, M.

    1998-12-31

    Optimized maintenance policies will provide a competitive advantage to the transmission system owner. The system`s operational costs and revenue are directly related to the availability and cost for maintenance and refurbishment, or replacement, of transmission system components. Even with the increased introduction of new types of transmission equipment such as FACTS devices, the majority of the system will continue to be composed of conventional equipment and most of that will consist of individual components that have been in service for a number of years. Hence the maintenance of this equipment will be a prime factor in maximizing the return from transmission system assets. In the last decade, several mathematical models have been proposed to aid maintenance scheduling, but very few consider repair after failures or the effect of maintenance on the deterioration process and are, therefore, restricted in application. Sensing the need for a more exact method, Ontario Hydro Technologies developed a mathematical model for the failure, repair and maintenance process which describes the life cycle of a device based on its historical performance. The approach is probabilistic because many of the events involved are random as are the corresponding intervals. It provides a quantitative connection between reliability and maintenance, a missing link in the earlier heuristic approaches. The computer program based on this approach, Asset Management Planner (AMP), can provide valuable input to RCM and other qualitative methodologies used in maintenance planning. It can estimate the remaining lifetime of a device at any stage of its operation and, in its most refined version, is capable of optimizing preventive maintenance so as to minimize the total costs associated with maintenance, repair and replacement.

  20. 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.

  1. 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...

  2. 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

  3. 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

  4. Empirical research in medical ethics: How conceptual accounts on normative-empirical collaboration may improve research practice

    PubMed Central

    2012-01-01

    Background The methodology of medical ethics during the last few decades has shifted from a predominant use of normative-philosophical analyses to an increasing involvement of empirical methods. The articles which have been published in the course of this so-called 'empirical turn' can be divided into conceptual accounts of empirical-normative collaboration and studies which use socio-empirical methods to investigate ethically relevant issues in concrete social contexts. Discussion A considered reference to normative research questions can be expected from good quality empirical research in medical ethics. However, a significant proportion of empirical studies currently published in medical ethics lacks such linkage between the empirical research and the normative analysis. In the first part of this paper, we will outline two typical shortcomings of empirical studies in medical ethics with regard to a link between normative questions and empirical data: (1) The complete lack of normative analysis, and (2) cryptonormativity and a missing account with regard to the relationship between 'is' and 'ought' statements. Subsequently, two selected concepts of empirical-normative collaboration will be presented and how these concepts may contribute to improve the linkage between normative and empirical aspects of empirical research in medical ethics will be demonstrated. Based on our analysis, as well as our own practical experience with empirical research in medical ethics, we conclude with a sketch of concrete suggestions for the conduct of empirical research in medical ethics. Summary High quality empirical research in medical ethics is in need of a considered reference to normative analysis. In this paper, we demonstrate how conceptual approaches of empirical-normative collaboration can enhance empirical research in medical ethics with regard to the link between empirical research and normative analysis. PMID:22500496

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. Racial and ethnic differences in wealth and asset choices.

    PubMed

    Choudhury, S

    White households in the United States are far wealthier than black or Hispanic households, a disparity that remains unexplained even after taking into account income and demographic factors. This article uses data from the Health and Retirement Study to examine various components of aggregate wealth, including housing equity, nonhousing equity, financial assets in general, and risky assets in particular. It inspects asset choices by race and ethnicity and assesses whether differences in saving behavior--and, consequently, in rates of return on assets--are possible sources of the wealth gap. It also demonstrates the equalizing effect of pension wealth and Social Security wealth on total wealth. Racial and ethnic differences in housing equity narrow among households in the higher income quartiles, whereas differences in nonhousing equity generally widen as income increases. The widening gap in nonhousing equity stems from differences in financial asset holdings, particularly risky assets. At every income quartile and educational level, the percentage of black and Hispanic households that own risky, higher-yielding assets in considerably smaller than the percentage of white households. Thus, some of the wealth gap appears to be attributable to differences in saving behavior. Understanding how people save--in particular, knowing whether certain people will be more vulnerable financially because of their saving choices--helps policymakers assess older Americans' financial preparedness for retirement and anticipate their economic well-being thereafter. Lower rates of investment in the financial market will probably result in slower wealth creation in minority households. Recognizing this, some organizations are trying to open opportunities for minority households to invest in the financial market. This is a positive step toward narrowing the wealth divide. Such efforts will become even more critical if Social Security reform places increased responsibility on individuals

  12. Assessing equipment repair and asset management.

    PubMed

    Rhine, K; Fodor, J

    1998-05-01

    As reimbursement continues to decline, healthcare managers are now forced to seek out and establish alternative means for ensuring optimal patient care delivery via maximized equipment uptimes, minimized downtimes, increased productivity and decreased expenses. And, while our benchmarking survey documented manufacturers' service contracts as the "best practice" for repair of equipment in radiation oncology, this method was also identified as the most costly. As a result, serious consideration must be given to alternate methods, irrespective of advantages and disadvantages. As a new industry-wide product, asset management is still another viable method and alternative for consideration with regard to equipment maintenance and repair.

  13. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... schedule, as part of the supporting workpapers, identifying all cost components related to the asset retirement obligations that are included in the book balances of all accounts reflected in the cost of service computation supporting the proposed rates. However, all cost components related to...

  14. 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…

  15. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 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....

  16. 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....

  17. 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....

  18. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by...

  19. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by...

  20. 12 CFR 160.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Asset classification. 160.160 Section 160.160....160 Asset classification. (a)(1) Each savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by...

  1. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 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....

  2. 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.

  3. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  4. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  5. 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…

  6. ISO 55000: Creating an asset management system.

    PubMed

    Bradley, Chris; Main, Kevin

    2015-02-01

    In the October 2014 issue of HEJ, Keith Hamer, group vice-president, Asset Management & Engineering at Sodexo, and marketing director at Asset Wisdom, Kevin Main, argued that the new ISO 55000 standards present facilities managers with an opportunity to create 'a joined-up, whole lifecycle approach' to managing and delivering value from assets. In this article, Kevin Main and Chris Bradley, who runs various asset management projects, examine the process of creating an asset management system.

  7. 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…

  8. 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

  9. 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...

  10. Managing Pressure Vessel Equipment as a Capital Asset.

    ERIC Educational Resources Information Center

    Robinson, Glenn; Trombley, Robert; Shultes, Kenneth

    1999-01-01

    Argues the importance of treating facility pressure equipment as capital assets and discusses three steps in their management process. The following steps are discussed: understanding the condition of all major equipment; altering maintenance practices and procedures; and developing a long-term equipment strategy such as increased monitoring,…

  11. Radiology capital asset management.

    PubMed

    Wagener, G N; Pridlides, A J

    1993-01-01

    Radiology administrators are expected not only to take on the ultimate accountability for meeting the needs and challenges of present day-to-day operations, but also to plan for the future. Computer Aided Facility Management (CAFM), as a tool, enables radiology managers to obtain up-to-date data to manage their services. Using Autocad on a unix-based minicomputer as the graphical base generator and integrating information from a MUMPS-based minicomputer, the CAFM process can define areas to be studied for productivity and life cycle costs. From an analysis of radiology service, management was able to make solid judgement calls for equipment replacement and facility project renovation to effectively manage radiology resources.

  12. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Telecommunications Property... of property acquired under capital leases and the original cost of leasehold improvements. (b)...

  13. Transferring responsibility and accountability in maternity care: clinicians defining their boundaries of practice in relation to clinical handover

    PubMed Central

    Chin, Georgiana S M; Warren, Narelle; Kornman, Louise; Cameron, Peter

    2012-01-01

    Objective This exploratory study reports on maternity clinicians’ perceptions of transfer of their responsibility and accountability for patients in relation to clinical handover with particular focus transfers of care in birth suite. Design A qualitative study of semistructured interviews and focus groups of maternity clinicians was undertaken in 2007. De-indentified data were transcribed and coded using the constant comparative method. Multiple themes emerged but only those related to responsibility and accountability are reported in this paper. Setting One tertiary Australian maternity hospital. Participants Maternity care midwives, nurses (neonatal, mental health, bed managers) and doctors (obstetric, neontatology, anaesthetics, internal medicine, psychiatry). Primary outcome measures Primary outcome measures were the perceptions of clinicians of maternity clinical handover. Results The majority of participants did not automatically connect maternity handover with the transfer of responsibility and accountability. Once introduced to this concept, they agreed that it was one of the roles of clinical handover. They spoke of complete transfer, shared and ongoing responsibility and accountability. When clinicians had direct involvement or extensive clinical knowledge of the patient, blurring of transition of responsibility and accountability sometimes occurred. A lack of ‘ownership’ of a patient and their problems were seen to result in confusion about who was to address the clinical issues of the patient. Personal choice of ongoing responsibility and accountability past the handover communication were described. This enabled the off-going person to rectify an inadequate handover or assist in an emergency when duty clinicians were unavailable. Conclusions There is a clear lack of consensus about the transition of responsibility and accountability—this should be explicit at the handover. It is important that on each shift and new workplace environment

  14. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    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 146, Accounts... 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 §...

  15. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    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 146, Accounts... 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 §...

  16. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    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 146, Accounts... 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 §...

  17. Prediction of future asset prices

    NASA Astrophysics Data System (ADS)

    Seong, Ng Yew; Hin, Pooi Ah; Ching, Soo Huei

    2014-12-01

    This paper attempts to incorporate trading volumes as an additional predictor for predicting asset prices. Denoting r(t) as the vector consisting of the time-t values of the trading volume and price of a given asset, we model the time-(t+1) asset price to be dependent on the present and l-1 past values r(t), r(t-1), ....., r(t-1+1) via a conditional distribution which is derived from a (2l+1)-dimensional power-normal distribution. A prediction interval based on the 100(α/2)% and 100(1-α/2)% points of the conditional distribution is then obtained. By examining the average lengths of the prediction intervals found by using the composite indices of the Malaysia stock market for the period 2008 to 2013, we found that the value 2 appears to be a good choice for l. With the omission of the trading volume in the vector r(t), the corresponding prediction interval exhibits a slightly longer average length, showing that it might be desirable to keep trading volume as a predictor. From the above conditional distribution, the probability that the time-(t+1) asset price will be larger than the time-t asset price is next computed. When the probability differs from 0 (or 1) by less than 0.03, the observed time-(t+1) increase in price tends to be negative (or positive). Thus the above probability has a good potential of being used as a market indicator in technical analysis.

  18. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Cash account. 220.8 Section 220.8 Banks and...) CREDIT BY BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account, a creditor, may: (1) Buy for or sell to any customer any security or other asset if:...

  19. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Cash account. 220.8 Section 220.8 Banks and...) CREDIT BY BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account, a creditor, may: (1) Buy for or sell to any customer any security or other asset if:...

  20. 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…

  1. 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…

  2. Talking Back to New Public Management Versions of Accountability in Education: A Co-Principalship's Practices of Mutual Responsibility

    ERIC Educational Resources Information Center

    Court, Marian

    2004-01-01

    When co-principalships were initiated in Aotearoa/New Zealand during the 1990s, they encountered a range of issues around this country's new public management requirements for market, managerial and split governance/management accountabilities. This article draws on a case study of one initiative to discuss how elements of these requirements were…

  3. Multilingual Writing in an Age of Accountability: From Policy to Practice in U.S. High School Classrooms

    ERIC Educational Resources Information Center

    Enright, Kerry Anne; Gilliland, Betsy

    2011-01-01

    This article considers the influence of the U.S. accountability- and standards-driven context on the writing experiences of multilingual writers in "New Mainstream" linguistically diverse high school classrooms. Qualitative data from 12 ninth grade subject-matter classes were examined to note how uses of writing in subject-matter classrooms…

  4. 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…

  5. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  6. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  7. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  8. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  9. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC....

  10. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC....

  11. 12 CFR 390.270 - Asset classification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Asset classification. 390.270 Section 390.270... classification. (a)(1) Each State savings association must evaluate and classify its assets on a regular basis in a manner consistent with, or reconcilable to, the asset classification system used by the FDIC....

  12. 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…

  13. Assets and Educational Achievement: Theory and Evidence

    ERIC Educational Resources Information Center

    Elliott, William; Sherraden, Michael

    2013-01-01

    This special issue of Economics of Education Review explores the role of savings and asset holding in post-secondary educational achievement. Most college success research has focused on income rather than assets as a predictor, and most college financing policy has focused on tuition support and educational debt, rather than asset accumulation.…

  14. 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…

  15. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Asset classification. 560.160 Section 560.160... Lending and Investment Provisions Applicable to all Savings Associations § 560.160 Asset classification... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift...

  16. 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. PMID:23971139

  17. 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.

  18. 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…

  19. Parental Asset Accumulation Trajectories and Children's College Outcomes

    ERIC Educational Resources Information Center

    Loke, Vernon

    2013-01-01

    The effects of parental assets on children's educational outcomes have mainly been explored from the perspective of asset holdings. However, the process of asset accumulation may also have effects. While asset-based policies are predicated on the premise of asset accumulation, little is known about the effects of different asset accumulation…

  20. 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.

  1. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...: 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:......

  2. 39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...: 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:......

  3. 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:......

  4. 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:......

  5. 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:......

  6. 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...

  7. 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…

  8. Retrading, production, and asset market performance

    PubMed Central

    Gjerstad, Steven D.; Porter, David; Smith, Vernon L.; Winn, Abel

    2015-01-01

    Prior studies have shown that traders quickly converge to the price–quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments. PMID:26553991

  9. Retrading, production, and asset market performance.

    PubMed

    Gjerstad, Steven D; Porter, David; Smith, Vernon L; Winn, Abel

    2015-11-24

    Prior studies have shown that traders quickly converge to the price-quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments. PMID:26553991

  10. Retrading, production, and asset market performance.

    PubMed

    Gjerstad, Steven D; Porter, David; Smith, Vernon L; Winn, Abel

    2015-11-24

    Prior studies have shown that traders quickly converge to the price-quantity equilibrium in markets for goods that are immediately consumed, but they produce speculative price bubbles in resalable asset markets. We present a stock-flow model of durable assets in which the existing stock of assets is subject to depreciation and producers may produce additional units of the asset. In our laboratory experiments inexperienced consumers who can resell their units disregard the consumption value of the assets and compete vigorously with producers, depressing prices and production. Consumers who have first participated in experiments without resale learn to heed their consumption values and, when they are given the option to resell, trade at equilibrium prices. Reproducibility is therefore the most natural and most effective treatment for suppression of bubbles in asset market experiments.

  11. Hedging with a correlated asset

    NASA Astrophysics Data System (ADS)

    Windcliff, H.; Wang, J.; Forsyth, P. A.; Vetzal, K. R.

    2007-03-01

    Hedging a contingent claim with an asset which is not perfectly correlated with the underlying asset results in unhedgeable residual risk. Even if the residual risk is considered diversifiable, the option writer is faced with the problem of uncertainty in the estimation of the drift rates of the underlying and the hedging instrument. If the residual risk is not considered diversifiable, then this risk can be priced using an actuarial standard deviation principle in infinitesimal time. In both cases, these models result in the same nonlinear partial differential equation (PDE). A fully implicit, monotone discretization method is developed for solution of this pricing PDE. This method is shown to converge to the viscosity solution. Certain grid conditions are required to guarantee monotonicity. An algorithm is derived which, given an initial grid, inserts a finite number of nodes in the grid to ensure that the monotonicity condition is satisfied. At each timestep, the nonlinear discretized algebraic equations are solved using an iterative algorithm, which is shown to be globally convergent. Monte Carlo hedging examples are given to illustrate the profit and loss distribution at the expiry of the option.

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... restrictions in this section, mortgage servicing assets may be included in computing core and tangible capital... section, a sublimit applies to purchased credit card relationships and non mortgage-related serving assets... mortgage-related servicing assets determined in accordance with paragraph (d) of this section. (2)...

  13. 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.

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

    PubMed

    Kivits, Robbert Anton; Furneaux, Craig

    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.

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

    PubMed

    Kivits, Robbert Anton; Furneaux, Craig

    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

  16. 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

  17. 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.

  18. 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...

  19. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  20. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  1. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  2. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  3. 31 CFR 597.302 - Assets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Assets. 597.302 Section 597.302 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS...

  4. Developmental Assets and the Middle School Counselor

    ERIC Educational Resources Information Center

    Scales, Peter C.

    2005-01-01

    Search Institute has identified 40 Developmental Assets[TM] that are building blocks of healthy development and success for children and adolescents. Young people's experience of most of these developmental assets declines over the middle school years. In this article, research is described showing the prevalence and impact of developmental assets…

  5. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 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...

  6. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 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...

  7. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 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. 39 CFR 3060.12 - Asset allocation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Asset allocation. 3060.12 Section 3060.12 Postal... COMPETITIVE PRODUCTS ENTERPRISE § 3060.12 Asset allocation. Within 6 months of January 23, 2009, and for each... competitive products enterprise using a method of allocation based on appropriate revenue or cost...

  9. 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

  10. 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

  11. 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.

  12. 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.

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Pricing of options on assets with level dependent stochastic volatility

    NASA Astrophysics Data System (ADS)

    Skabelin, Alexander

    2005-05-01

    Many asset classes, such as interest rates, exchange rates, commodities, and equities, often exhibit a strong relationship between asset prices and asset volatilities. This paper examines an analytical model that takes into account this level dependence of volatility. We demonstrate how prices of European options under stochastic volatility can be calculated analytically via inverse Laplace transformations. We also examine a Hull-White stochastic volatility expansion. While a success of this expansion in approximate computation of option prices has already been established empirically, the question of convergence has been left unanswered. We demonstrate, in this paper, that this expansion diverges essentially for all possible stochastic volatility processes. In contrast to a majority of volatility expansion models reported in the literature, we construct expansions that explicitly show the contribution of all of the variance moments. Such complete expansions are very useful in analyzing properties of option prices, as we demonstrate by examining why empirical volatility surfaces plotted as a function of the rescaled strike can sometimes exhibit striking time invariance.

  19. Real options and asset valuation in competitive energy markets

    NASA Astrophysics Data System (ADS)

    Oduntan, Adekunle Richard

    The focus of this work is to develop a robust valuation framework for physical power assets operating in competitive markets such as peaking or mid-merit thermal power plants and baseload power plants. The goal is to develop a modeling framework that can be adapted to different energy assets with different types of operating flexibilities and technical constraints and which can be employed for various purposes such as capital budgeting, business planning, risk management and strategic bidding planning among others. The valuation framework must also be able to capture the reality of power market rules and opportunities, as well as technical constraints of different assets. The modeling framework developed conceptualizes operating flexibilities of power assets as "switching options' whereby the asset operator decides at every decision point whether to switch from one operating mode to another mutually exclusive mode, within the limits of the equipment constraints of the asset. As a current decision to switch operating modes may affect future operating flexibilities of the asset and hence cash flows, a dynamic optimization framework is employed. The developed framework accounts for the uncertain nature of key value drivers by representing them with appropriate stochastic processes. Specifically, the framework developed conceptualizes the operation of a power asset as a multi-stage decision making problem where the operator has to make a decision at every stage to alter operating mode given currently available information about key value drivers. The problem is then solved dynamically by decomposing it into a series of two-stage sub-problems according to Bellman's optimality principle. The solution algorithm employed is the Least Squares Monte Carlo (LSM) method. The developed valuation framework was adapted for a gas-fired thermal power plant, a peaking hydroelectric power plant and a baseload power plant. This work built on previously published real options valuation

  20. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources... 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 §...

  1. 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. PMID:11447613

  2. 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.

  3. 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…

  4. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  5. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  6. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  7. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  8. 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)

  9. Cost reduction programs for capital asset management.

    PubMed

    Bluemke, D H

    1993-01-01

    Mr. Bluemke argues that healthcare institutions should include capital asset management in their CQI/TQM programs to gain the best cost reduction from those programs. He cites a recent survey of hospital executives that asked which of the potential benefits of capital asset management programs would have the most value for their institutions. Mr. Bluemke believes that cost reduction can be better achieved by hospitals finding more efficient ways of doing business than through government intervention.

  10. 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

  11. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  12. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Office of the Professions.

    The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

  13. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

  14. 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…

  15. 26 CFR 1.806-3 - Certain changes in reserves and assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under contracts taken into account in computing such life insurance reserves, then the means of such reserves, and the mean of the assets, shall be appropriately adjusted to reflect the amounts involved in... on the contracts transferred. This provision shall apply in the case of assumption reinsurance...

  16. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... income on such funds) to supply the funds required to meet the reasonable principal amortization... organization (for example, pooling of several chain organization providers' funded depreciation accounts at the chain home office for investment purposes), these assets shall be treated as the provider's funds...

  17. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... income on such funds) to supply the funds required to meet the reasonable principal amortization... organization (for example, pooling of several chain organization providers' funded depreciation accounts at the chain home office for investment purposes), these assets shall be treated as the provider's funds...

  18. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... income on such funds) to supply the funds required to meet the reasonable principal amortization... organization (for example, pooling of several chain organization providers' funded depreciation accounts at the chain home office for investment purposes), these assets shall be treated as the provider's funds...

  19. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal...

  20. 12 CFR 28.20 - Maintenance of assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Maintenance of assets. 28.20 Section 28.20... ACTIVITIES Federal Branches and Agencies of Foreign Banks § 28.20 Maintenance of assets. (a) General rule. (1... United States funds. (2) If the OCC requires asset maintenance, the amount of assets held by a...

  1. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false FCU ownership of fixed assets. 701.36 Section... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.36 FCU ownership of fixed assets. (a) Investment in Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any...

  2. 12 CFR 701.36 - FCU ownership of fixed assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false FCU ownership of fixed assets. 701.36 Section... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.36 FCU ownership of fixed assets. (a) Investment in Fixed Assets. (1) No Federal credit union with $1,000,000 or more in assets may invest in any...

  3. 13 CFR 120.546 - Loan asset sales.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Loan asset sales. 120.546 Section....546 Loan asset sales. (a) General. Loan asset sales are governed by § 120.545(b)(4) and by this... consented to SBA's sale of the loan (guaranteed and unguaranteed portions) in an asset sale conducted...

  4. 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)

  5. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

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

  6. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 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...

  7. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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...

  8. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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...

  9. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  10. 12 CFR 550.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 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...

  11. 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...

  12. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  13. 12 CFR 150.250 - Must I keep fiduciary assets separate from other assets?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Must I keep fiduciary assets separate from other assets? 150.250 Section 150.250 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  14. 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.

  15. 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

  16. 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.

  17. 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,…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171... receivable from associate companies must be included in account 146, Accounts receivable from...

  19. 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.…

  20. 17 CFR 209.1 - Form D-A: Disclosure of assets and financial information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of assets and financial information. (a) Rules 410 and 630 of the Rules of Practice (17 CFR 201.410... and financial information. 209.1 Section 209.1 Commodity and Securities Exchanges SECURITIES AND... division. A respondent making financial information disclosures on this form after the institution...

  1. A Pilot Study Using an Online, Experimental, Two-Asset Market.

    ERIC Educational Resources Information Center

    Lypny, Gregory

    2003-01-01

    Describes an online, securities market, research tool, called Borsa, to engage students in the exploration of asset pricing in microeconomics courses. Defines Borsa as related database files served on the Internet using a dedicated IP address. Discusses practical considerations in running the market. Offers questions that arise from using the…

  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. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  4. 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.

  5. 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

  6. 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. PMID:25545668

  7. 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.

  8. 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.

  9. Hedging contingent claims on defaultable assets

    NASA Astrophysics Data System (ADS)

    Beumee, Johan G. B.

    2001-02-01

    Following the JLT model (Jarrow, Lando and Turnbull), this paper represents a defaultable asset as a continuous stochastic process plus a Poisson jump modelling the bankruptcy event. It is shown that if the recovery condition is known beforehand, a contingent claim can be hedged by a position in the defaultable asset and a risk-free instrument. In addition, the claim must satisfy a jump-diffusion equation and a risk-neutral representation is obtained using this equation. Examples include the price of a risky zero-coupon bond with a fixed recovery value and the prices of risky Call/Put options on corporate instruments (instrument terminates upon default).

  10. 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.

  11. Illuminating Asset Value through New Seismic Technology

    NASA Astrophysics Data System (ADS)

    Brandsberg-Dahl, S.

    2007-05-01

    The ability to reduce risk and uncertainty across the full life cycle of an asset is directly correlated to creating an accurate subsurface image that enhances our understanding of the geology. This presentation focuses on this objective in areas of complex overburden in deepwater. Marine 3D seismic surveys have been acquired in essentially the same way for the past decade. This configuration of towed streamer acquisition, where the boat acquires data in one azimuth has been very effective in imaging areas in fairly benign geologic settings. As the industry has moved into more complicated geologic settings these surveys no longer meet the imaging objectives for risk reduction in exploration through production. In shallow water, we have seen increasing use of ocean bottom cables to meet this challenge. For deepwater, new breakthroughs in technology were required. This will be highlighted through examples of imaging below large salt bodies in the deep water Gulf of Mexico. GoM - Mad Dog: The Mad Dog field is located approximately 140 miles south of the Louisiana coastline in the southern Green Canyon area in water depths between 4100 feet to 6000 feet. The complex salt canopy overlying a large portion of the field results in generally poor seismic data quality. Advanced processing techniques improved the image, but gaps still remained even after several years of effort. We concluded that wide azimuth acquisition was required to illuminate the field in a new way. Results from the Wide Azimuth Towed Streamer (WATS) survey deployed at Mad Dog demonstrated the anticipated improvement in the subsalt image. GoM - Atlantis Field: An alternative approach to wide azimuth acquisition, ocean bottom seismic (OBS) node technology, was developed and tested. In 2001 deepwater practical experience was limited to a few nodes owned by academic institutions and there were no commercial solutions either available or in development. BP embarked on a program of sea trials designed to both

  12. Introducing HEAL: The Health Education Assets Library.

    ERIC Educational Resources Information Center

    Candler, Chris S.; Uijtdehaage, Sebastian H. J.; Dennis, Sharon E.

    2003-01-01

    Describes the development of a new Health Education Assets Library (HEAL), a freely accessible, national library of high-quality digital multimedia to support all levels of health sciences education. HEAL's primary mission is to provide educators with high-quality and free multimedia materials (such as images and videos) to augment health science…

  13. 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.

  14. 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…

  15. Asset Building for and by Young People

    ERIC Educational Resources Information Center

    Beverly, Sondra G.

    2013-01-01

    This article summarizes the four preceding articles on youth and saving, identifies policy and program implications, and suggests directions for future scholarship. It is clear that saving is difficult for many people and throughout the life course. Efforts to help young people accumulate assets might encourage saving by parents, encourage saving…

  16. Education Asset Resources for IDA Practitioners

    ERIC Educational Resources Information Center

    Kezar, Adrianna; Frank, Vikki; Lester, Jaime; Yang, Hannah

    2008-01-01

    The education community offers a plethora of resources from which IDA practitioners can draw as they support their clients in asset-specific training. This paper presents an annotated list of internet resources on preparing for college. Most of these resources are for youth aspiring to go to college. The websites are broken down according to the…

  17. Liquid Assets: Increasing Students' Mathematical Capital.

    ERIC Educational Resources Information Center

    Winter, Mary Jean; Carlson, Ronald J.

    2000-01-01

    Describes a laboratory-type activity, liquid assets, used to illustrate, develop, or reinforce central concepts in first-year algebra. These include linear function, slope, intercept, and dependent and independent variables. Presents a group activity for collecting data, transition from group to individual activity in plotting data points, and…

  18. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... responsibilities include decision-making on topics such as long-term capital planning and allocation, the setting... management responsibilities pertaining to regulatory compliance, and those decisions otherwise consistent... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Asset management. 990.270...

  19. An operative environmental accounting framework for forest land blue water production

    NASA Astrophysics Data System (ADS)

    Beguería, Santiago; Leandri, Marc; Campos, Pablo

    2014-05-01

    We present a conceptual framework for the economic valuation of the water flows occurring in the forest lands. This framework is an extension of the criteria developed in the System of Environmental Economic Accounting-Experimental Ecosystem Accounting (SEEA-EEA) and provides a practical tool for the assessment of national or regional environmental assets. In terms of environmental policy, our accounting framework aims at valuing the contribution of forest lands to fresh water supply, contributing to a more complete valuation of the environmental asset value of forest land. Thanks to a combination of hydrological and economic models, our approach allows organizing hydrological and economic information in a coherent manner, constituting an informed tool to support the design of efficient incentives for forest-owners to manage their land cover towards more water-friendly options. As an example, we apply our hydro-economic model to a real life case study of two reservoirs in Andalusia, Spain, that differ significantly in their use of water. We use available hydrologic and economic data for evaluating the water environmental income at each site. We discuss on the differences found between the two sites and between vegetation types, and we present a sensitivity analysis regarding the main assumptions made in our calculations.

  20. 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.

  1. 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…

  2. 26 CFR 1.818-2 - Accounting provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... methods of accounting for special items include the accounting treatment provided for depreciation... depreciation prescribed in section 167 (to the extent permitted under that section and the regulations thereunder) with respect to those assets, or any portion thereof, for which no depreciation was...

  3. 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)

  4. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions (such as bankruptcy, consumer protection, predatory lending, privacy, property rights or... additional issuances of asset-backed securities in a master trust or a breach of a pool asset...

  5. LETTER: Dynamic instability in a phenomenological model of correlated assets

    NASA Astrophysics Data System (ADS)

    Raffaelli, Giacomo; Marsili, Matteo

    2006-08-01

    We show that financial correlations exhibit a non-trivial dynamic behaviour. We introduce a simple phenomenological model of a multi-asset financial market, which takes into account the impact of portfolio investment on price dynamics. This captures the fact that correlations determine the optimal portfolio but are affected by investment based on it. We show that such a feedback on correlations gives rise to an instability when the volume of investment exceeds a critical value. Close to the critical point the model exhibits dynamical correlations very similar to those observed in real markets. Maximum likelihood estimates of the model's parameter for empirical data indeed confirm this conclusion, thus suggesting that real markets operate close to a dynamically unstable point.

  6. 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,…

  7. 48 CFR 32.304-3 - Asset formula.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Asset formula. 32.304-3... REQUIREMENTS CONTRACT FINANCING Loan Guarantees for Defense Production 32.304-3 Asset formula. (a) Under..., by use of an asset formula, to an amount that does not exceed a specified percentage (90 percent...

  8. 12 CFR 615.5210 - Risk-adjusted assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5210 Risk-adjusted assets. (a... comprises “risk-adjusted assets,” the denominator for computation of the permanent capital ratio. (b... institution must deduct from capital and assets the face amount of the position (dollar-for-dollar...

  9. Multi-asset investment-consumption model with transaction costs

    NASA Astrophysics Data System (ADS)

    Zhao, Xiao-Yan; Nie, Zan-Kan

    2005-09-01

    In this paper, we consider the multi-asset optimal investment-consumption model: a riskless asset and d risky assets. when the initial time is t[greater-or-equal, slanted]0, for a proportional transaction costs and discount factors, we proof that the value function of the model is a unique viscosity solution of a Hamilton-Jacobi-Bellman (HJB) equations.

  10. 17 CFR 210.6-05 - Statements of net assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Statements of net assets. 210... Statements of net assets. In lieu of the balance sheet otherwise required by § 210.6-04 of this part, persons may substitute a statement of net assets if at least 95 percent of the amount of the person's...

  11. 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)

  12. Building Students' Developmental Assets To Promote Health and School Success.

    ERIC Educational Resources Information Center

    Scales, Peter C.

    2000-01-01

    Discusses research identifying and examining specific "developmental assets": positive building blocks that all children and youth need for success. Discusses the role of these assets in health promotion and risk reduction. Outlines specific actions educators can take to build 12 of these developmental assets. Notes the special place of health…

  13. 76 FR 63352 - Office of Foreign Assets Control

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-12

    ... Office of Foreign Assets Control Unblocking of Three Specially Designated Nationals Pursuant to Executive Order 13224 AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Notice. SUMMARY: The Treasury Department's Office of Foreign Assets Control (``OFAC'') is removing the names of three individuals from...

  14. 24 CFR 990.290 - Compliance with asset management requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... asset management requirements. (a) A PHA is considered in compliance with asset management requirements... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Compliance with asset management requirements. 990.290 Section 990.290 Housing and Urban Development Regulations Relating to Housing and...

  15. 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…

  16. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... at the calculation date. (3) Projected future taxable income should not include net operating loss... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal to the greater of: (1) The amount of deferred-tax assets that is dependent on future income or...

  17. 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),...

  18. 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...

  19. 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...

  20. 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...