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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. 47 CFR 36.162 - Intangible assets-Account 2690.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intangible assets-Account 2690. 36.162 Section... Amortizable Assets § 36.162 Intangible assets—Account 2690. (a) Intangible Assets, Account 2690 includes the... property having a life of more than one year. (b) The amount included in this account is apportioned...

  3. 47 CFR 36.161 - Tangible assets-Account 2680.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Tangible assets-Account 2680. 36.161 Section 36... Amortizable Assets § 36.161 Tangible assets—Account 2680. (a) Tangible Assets, Account 2680 includes the costs... the costs of the related primary account....

  4. 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. PMID:10165780

  5. 18 CFR 367.22 - Accounting for 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 Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  6. 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...

  7. 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...

  8. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  11. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  12. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  13. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cessation, termination, or disposition of a business, manufacturing or other income producing process... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account... effect prior to June 17, 2004 (§ 1.168(i)-1(b)(1) as contained in 26 CFR part 1 edition revised as...

  14. 26 CFR 1.168(i)-1 - General asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cessation, termination, or disposition of a business, manufacturing or other income producing process... for Salt Lake City, Utah facility”) that identify the assets included in each general asset account... effect prior to June 17, 2004 (§ 1.168(i)-1(b)(1) as contained in 26 CFR part 1 edition revised as...

  15. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 175, Derivative instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

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

    1999-01-01

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

  9. 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

  10. 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...

  11. 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....

  12. 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

  13. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rules. 1.168(i)-0 Section 1.168(i)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section lists the major paragraphs contained in § 1.168(i)-1. § 1.168(i)-1General asset accounts. (a) Scope....

  14. 26 CFR 1.168(i)-0 - Table of contents for the general asset account rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rules. 1.168(i)-0 Section 1.168(i)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.168(i)-0 Table of contents for the general asset account rules. This section lists the major paragraphs contained in § 1.168(i)-1. § 1.168(i)-1General asset accounts. (a) Scope....

  15. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176,...

  16. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176,...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176,...

  18. 26 CFR 1.168(i)-1T - General asset accounts (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false General asset accounts (temporary). 1.168(i)-1T Section 1.168(i)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(i)-1T General asset accounts...

  19. 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.

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    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 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...

  5. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  6. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  11. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  12. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  13. 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.…

  14. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... regulatory assets. 367.1823 Section 367.1823 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other...

  15. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regulatory assets. 367.1823 Section 367.1823 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other...

  16. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... regulatory assets. 367.1823 Section 367.1823 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1823 Account 182.3, Other...

  17. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that result from the passage of time due to the accretion of the liability and any subsequent... retirement obligations (§ 367.2300), as follows: (1) The service company must record the accretion of the liability by debiting account 411.10, Accretion expense (§ 367.4118); and (2) The service company...

  18. 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 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. 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...

  20. 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…

  1. 26 CFR 1.419A-2T - Qualified asset account limitation for collectively bargained funds. (Temporary)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefit fund, only the portion of the fund (as determined under allocation rules to be provided by the... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Qualified asset account limitation for... Bonus Plans, Etc. § 1.419A-2T Qualified asset account limitation for collectively bargained...

  2. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting...

  3. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  4. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  5. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting...

  6. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  7. Exploring asset-based financing for physician practices.

    PubMed

    Kramb, L

    1997-01-01

    Asset-based financing is an often overlooked option for financing acquistions. Two criteria for determining its applicability are the viability of the acquired entity and the liquid value of the borrowing base. Asset-based financing requires a lower initial investment than other forms of financing. However, overall costs may be higher than for traditional loans. PMID:10174977

  8. 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

  9. 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…

  10. 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

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  17. Ethical Practice Under Accountable Care.

    PubMed

    Graber, Abraham D; Bhandary, Asha; Rizzo, Matthew

    2016-06-01

    Accountable Care Organizations (ACOs) are a key mechanism of the Patient Protection and Affordable Care Act (PPACA). ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice (no novel conflicts with non-maleficence were identified). Conflicts include a bias against transient populations, a motive to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. PMID:26002491

  18. 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

  19. 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…

  20. 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

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

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

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

  2. 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. 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

  4. 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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 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...

  6. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who must maintain custody or control of assets 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...

  8. 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...

  9. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  10. 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...

  11. 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)

  12. 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…

  13. 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....

  14. 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....

  15. 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....

  16. Use of Practice Sets in Accounting Instruction

    ERIC Educational Resources Information Center

    Fairchild, Charles

    1976-01-01

    A study of three methods for using practice sets concluded that no one method is best for teaching bookkeeping, and that the selected problem approach is superior to the practice set approach for teaching bookkeeping theory. (AG)

  17. 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 ...

  18. 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 Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.12 Asset allocation. Within 6 months of January 23, 2009, and for...

  19. Applications: Using Algebra in an Accounting Practice.

    ERIC Educational Resources Information Center

    Eisner, Gail A.

    1994-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... account. (iv) Coordination with nonrecognition provisions. For purposes of determining the basis of an... example, retail motor fuels outlet, qualified leasehold improvement property, qualified...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... account. (iv) Coordination with nonrecognition provisions. For purposes of determining the basis of an... example, retail motor fuels outlet, qualified leasehold improvement property, qualified...

  2. 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, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  3. 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, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  4. 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, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  5. 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, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  6. 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)

  7. 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.

  8. 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

  9. 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

  10. 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....

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

    ERIC Educational Resources Information Center

    Achtemeier, Sue D.; Simpson, Ronald D.

    2005-01-01

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

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

    PubMed Central

    2015-01-01

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

  13. 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. 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. PMID:12735191

  15. 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)

  16. The Health Insurance Portability & Accountability Act and the practice of dentistry in the United States: system security.

    PubMed

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

    2004-08-15

    This article reviews the issues related to the Health Insurance Portability & Accountability Act (HIPAA) security rule that apply to dental practice. The security rule specifically addresses individually identifiable health information that is transmitted or maintained in electronic media. System security must be applied to the entire technical infrastructure for the practice environment as well as to the work culture on a daily basis and must be thought of as an enterprise asset. Security refers to all of the policies, procedures, tools, and techniques used to assure that privacy and confidentiality are adequately addressed in a healthcare system. HIPAA requires all covered entities that transmit or maintain electronic health information perform, and document, a risk assessment for security and develop a security plan to address major areas of concern. A self-assessment tool is provided in this article. PMID:15318267

  17. 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....

  18. 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....

  19. 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....

  20. 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....

  1. 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...

  2. 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 TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.23 Identified property and equipment assets report. The Postal Service...

  3. 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...

  4. 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…

  5. 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 STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  6. 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 STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  7. 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 STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  8. 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…

  9. 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…

  10. 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…

  11. 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... accounting practices as required by 48 CFR 9903.202-1 through 9903.202-5. If the Contractor has notified...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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

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

    ERIC Educational Resources Information Center

    Young, Pat; Irving, Zoe

    2005-01-01

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

  18. 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…

  19. 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…

  20. 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)

  1. A professional response to demands for accountability: practical recommendations regarding ethical aspects of patient care. Working Group on Accountability.

    PubMed

    Emanuel, L L

    1996-01-15

    Forceful new demands for accountability in medicine are arising from many interested parties. To maintain professional standards, physicians need to establish which demands are desirable and which are not. We adopt a model of stratified accountability that includes three major components: the accountable parties, the subject matter, and the processes for accountability. To begin describing the model, we focus on physicians and health care institutions. We focus on the ethical dimensions of medical practice, both because the difficulty of measuring such behaviors makes this a test case for accountability and because of the importance of ethical standards in maintaining patient trust. We first identify eight widely endorsed content areas for accountability in ethical conduct: medical decision making, confidentiality, fiduciary obligations (including conflicts of interest), responsibilities arising from patient vulnerability, personal standards, equity among patients, cultural representation, and procedures for resolving dilemmas. We then identify the currently most valid and reliable methods for assessing conduct: surveys among all involved parties, testing methods used for accreditation, limited audits, publication of policy, and careful use of report cards. A prototypical survey and report card are illustrated. However, we also note the need for improved accountability assessment methods. We next identify mechanisms for taking responsibility: sharing information, exchanging perspectives, making adjustments, and enforcing standards when necessary. Finally, because this report only begins to describe a small part of the accountability model, we urge explicit identification and development of professional standards for accountability in the many other areas of medicine. PMID:8534000

  2. 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…

  3. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  5. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  6. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  7. 17 CFR 229.1111 - (Item 1111) Pool assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  8. 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 BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES...

  9. 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…

  10. 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... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal...

  11. 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

  12. Re-thinking accountability: trust versus confidence in medical practice.

    PubMed

    Checkland, K; Marshall, M; Harrison, S

    2004-04-01

    In seeking to prevent a reoccurrence of scandals such as that involving cardiac surgery in Bristol, the UK government has adopted a model of regulation that uses rules and surveillance as a way of both improving the quality of care delivered and increasing confidence in healthcare institutions. However, this approach may actually act to reduce confidence and trust while also reducing the moral motivation of practitioners. Accountability in health care is discussed, and it is suggested that openness about the difficult dilemmas that arise when practitioners have a duty to be accountable to more than one audience may be an alternative means of restoring trust. A greater emphasis on the sharing of information between individual health professionals and their patients would increase trust and would allow patients to hold their doctors to account for the quality of care they receive. Concentrating more on developing trust by the sharing of information and less on the futile search for complete confidence in systems and rules may improve the quality of care delivered while also nurturing the moral motivation of professionals upon which the delivery of high quality health care depends. PMID:15069221

  13. 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…

  14. 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

  15. How to organize a study day: a practical account.

    PubMed

    Thomas, V

    Organizing a memorable study day is a great challenge. A good study day has the potential to stimulate innovative ideas and improve nursing practice. It is therefore imperative that study days are of high quality, are relevant and well organized. This article highlights some valuable lessons that were learnt from the experience of organizing a study day at a London hospital. It discusses the processes involved including brainstorming, programme preparation, advertising and the provision of care for delegates. The areas that could have been improved are also highlighted. PMID:10624214

  16. 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

  17. 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…

  18. 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…

  19. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  20. 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…

  1. 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…

  2. 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…

  3. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  4. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  5. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  6. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  7. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  8. 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…

  9. 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.

  10. 12 CFR 9.13 - Custody of fiduciary assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Custody of fiduciary assets. 9.13 Section 9.13... NATIONAL BANKS Regulations § 9.13 Custody of fiduciary assets. (a) Control of fiduciary assets. A national bank shall place assets of fiduciary accounts in the joint custody or control of not fewer than two...

  11. 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.

  12. 16 CFR 802.50 - Acquisitions of foreign assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Acquisitions of foreign assets. 802.50... Acquisitions of foreign assets. (a) The acquisition of assets located outside the United States shall be exempt from the requirements of the act unless the foreign assets the acquiring person would hold as a...

  13. 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

  14. 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…

  15. 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…

  16. 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 through 48 CFR 9903.202-5. If the Contractor has notified the Contracting Officer that the Disclosure... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  17. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  18. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  20. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  1. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  2. A Reflective Account of a Preservice Teacher's Effort to Implement a Progressive Curriculum in Field Practice

    ERIC Educational Resources Information Center

    Lam, Bick Har

    2011-01-01

    This essay presents a reflective account of a preservice teacher's experience in her fieldwork practice. The author, a professor in the preservice teacher's education institute, acted as a critical friend and joined in the reflection as an equal. Based on the voices of the preservice teacher and a group of primary teachers, this essay presents a…

  3. Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

    PubMed

    1993-05-01

    This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers. PMID:10145803

  4. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. 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...

  6. 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...

  7. 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...

  8. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 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

  10. 47 CFR 32.2110 - Land and support assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  11. 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

  12. 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 TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.23 Identified property...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Managing Cultural Assets from a Business Perspective.

    ERIC Educational Resources Information Center

    Price, Laura; Smith, Abby

    Without understanding the value of collections as assets to the home institution, it is difficult for libraries to determine how best to make those assets most productive. This report describes how the Library of Congress developed and implemented a plan for greater accountability over its collections. The report presents a model for the…

  19. 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)

  20. 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

  1. 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,…

  2. Comparison of Healthcare Quality Outcomes Between Accountable Care Organizations and Physician Group Practices.

    PubMed

    Singh, Sukhchain; Khosla, Sandeep; Sethi, Ankur

    2015-01-01

    Accountable Care Organizations (ACOs) were created under the Affordable Care Act to deliver better quality of care at reduced cost compare with the traditional fee-for-service model. But their effectiveness in achieving healthcare quality metrics is unclear. We analyzed ACO and physician group practice (PGP) performance rates for the single coronary artery disease measure and four diabetes mellitus measures now publicly reported on the Medicare Physician Compare Web site for program year 2012. There was no statistically significant difference in reported quality measures between ACOs and PGPs. Our study shows that PGPs can achieve outcomes at par with ACOs. PMID:26223106

  3. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Capitalization of tangible assets. 9904.404 Section 9904.404 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404 Capitalization of tangible assets....

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

    PubMed

    Glynn, J J; Perkins, D

    1998-01-01

    Before the imposition of the NHS internal market, systems of accountability and control were far from adequate and could be criticized on a number of grounds. The market was offered as a panacea to address these inadequacies. However, in practice there have only been partial improvements which could have been achieved without the imposition of the market. The market also creates new problems and a number of crises and scandals seem to be addressed at the political level by pleas to utilize resources more effectively. These pleas mean that more and more the focus is turning back to central planning in the provision of care and further away from so-called market mechanisms. The NHS "managed" market has been imperfect and will continue to be so. Argues that there is no alternative but to return to the planned provision of health care in order to improve on accountability and control in the NHS. Hopefully the adverse impact of the market on clinicians and others will force a more rational reappraisal of the fundamental raison d'être of the NHS and the need for those involved in the delivery of services, at all levels, to be more openly accountable. PMID:10351254

  5. 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

  6. 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…

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

    PubMed

    Prophet, Jane; Pritchard, Helen

    2015-01-01

    Drawing on our own art/science practices and a series of interviews with artificial life practitioners, we explore the entanglement of developments at the artistic edges of artificial life. We start by defining key terms from Karen Barad's agential realism. We then diffractively read artificial life together with agential realism to discuss the potential for interventions in the field. Through a discussion of artificial life computer simulations, ideas of agency are problematized, and artificial life's single purposeful actor, the agent, is replaced by agential, an adjective denoting a relationship rather than a subject-object duality. We then seek to reinterpret the difficult-to-define term "emergence." Agency in artificial life emerges through what Barad calls entanglement, in this case between observers and their apparatus, a perpetual engagement between observations of a system and their interpretations. The article explores the differences that this diffractive perspective makes to artificial life and accounts of its materialization. PMID:26280074

  8. Teachers' Accounts of Their Perceptions and Practices of Providing Written Feedback to Nursing Students on Their Assignments

    ERIC Educational Resources Information Center

    Iqbal, Sajid; Gul, Raisa; Lakhani, Arusa; Rizvi, Nusrat Fatima

    2014-01-01

    Written feedback can facilitate students' learning in several ways. However, the teachers' practices of written feedback may be affected by various factors. This study aimed to explore the nurse teachers' accounts of their perceptions and practices of providing written feedback. A descriptive exploratory design was employed in the study. A…

  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. 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. PMID:22103861

  11. Best medical practices in social accountability and continuing professional development: a survey and literature review.

    PubMed

    Thompson, Laurence G; Davis, Penny M

    2008-01-01

    The authors surveyed Canadian medical schools to identify gaps in current continuing professional development (CPD) with reference to social accountability and compared the results to best practices identified in a literature review. The literature review identified 15 relevant articles. Several themes on best practices emerged. In a fundamental social contract with society, physicians receive privileges in return for responding to social needs. CPD is part of this contract. To meet the terms of the contract, CPD must be credible, unbiased and respond to social needs. Physicians have a responsibility to maintain quality; CPD is one tool to do that. CPD should be measured against values of relevance, quality, cost effectiveness, and equity. The survey asked all 17 Canadian medical schools to report CPD initiatives that respond to societal needs. Eleven schools responded with descriptions of 28 such initiatives. Most initiatives focused on values of quality and relevance; fewer focused on cost effectiveness. Most often, initiatives addressed medical expertise and interprofessional collaboration, least often health advocacy. Faculty initiated most initiatives, rather than students, community or society. These findings lead to recommendations for future directions of CPD. PMID:19005952

  12. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Assets and other debits. 1767.18 Section 1767.18 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.18 Assets and other debits. The...

  13. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Assets and other debits. 1767.18 Section 1767.18 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.18 Assets and other debits. The...

  14. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Assets and other debits. 1767.18 Section 1767.18 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.18 Assets and other debits. The...

  15. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Assets and other debits. 1767.18 Section 1767.18 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.18 Assets and other debits. The...

  16. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  17. 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...

  18. 7 CFR 1767.18 - Assets and other debits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Assets and other debits. 1767.18 Section 1767.18 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.18 Assets and other debits. The...

  19. The Health Insurance Portability and Accountability Act (HIPAA): its broad effect on practice.

    PubMed

    Feld, Andrew D

    2005-07-01

    The Health Insurance Portability and Accountability Act (HIPAA), and its final rule, raised fears among practitioners of new and complex regulations that might interfere with medical practice, lead to inadvertent liability and unwanted expense. It generated a dizzying set of health-care administrative activities and a new work for legal consultants. It has extensive scope, and includes most health plans and practitioners. It has regulated both privacy and security, including electronic, paper, and oral communications. However, after a HIPAA compliant office structure is established, and the privacy notice is reviewed and signed by the patient, disclosure of medical information for treatment, payment or "health-care operations" is permitted without recurrent consent forms, thus allowing substantially familiar patterns of doctor-to-doctor communication about treatment. Further, the initial approach to enforcement appears to some legal observers to be more likely corrective rather than punitive, although providers remain uneasy over the mere possibility of criminal penalties. As regards medical research, uncertainties about the application of HIPAA seem less resolved and more variably interpreted by different institutions, with ongoing fear in the research community that important public health and epidemiologic research activity may be compromised by well meaning IRBs using inconsistent, overly strict or erroneous interpretation of the intent of HIPAA regulations. PMID:15984962

  20. 16 CFR 801.11 - Annual net sales and total assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Annual net sales and total assets. 801.11... sales and total assets. (a) The annual net sales and total assets of a person shall include all net sales and all assets held, whether foreign or domestic, except as provided in paragraphs (d) and (e)...

  1. 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.

  2. 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…

  3. Use of Alternate Assessment Results in Reporting and Accountability Systems: Conditions for Use Based on Research and Practice. Synthesis Report.

    ERIC Educational Resources Information Center

    Quenemoen, Rachel; Rigney, Susan; Thurlow, Martha

    State assessment systems must address both technical and policy issues as assessments and accountability practices are developed and implemented. These technical and policy issues have been expanded from traditional large-scale assessment to new alternative assessment approaches required by law and developed in every state. The primary purpose of…

  4. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  5. In Search of Tools that Inform Practice: Utilizing Program Accountability Data to Guide Program Improvement

    ERIC Educational Resources Information Center

    Lopez, Omar S.; Huling, Leslie; Resta, Virginia

    2012-01-01

    In light of the fact that policy makers are attempting to build accountability systems that will hold teachers, and the teacher education programs that prepared them, accountable for student achievement results, failure on the part of teacher educators to repeatedly and assertively advocate for a significant role in shaping the accountability…

  6. 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…

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  8. 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…

  9. Modeling Site-Based Decision Making: School Practices in the Age of Accountability

    ERIC Educational Resources Information Center

    Bauer, Scott C.; Bogotch, Ira E.

    2006-01-01

    Purpose: The primary purpose is to present empirical measures of variables relating to practices engaged in by site-based teams, and then to use these variables to test a model predicting significant outcomes of site-based decision making. The practice variables of site-based management (SBM) teams are essential in promoting research within a…

  10. 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...

  11. 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...

  12. Family Assets and Child Outcomes: Evidence and Directions

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  13. 47 CFR 32.2680 - Amortizable tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortizable tangible assets. 32.2680 Section 32.2680 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Amortizable tangible assets. This account shall be used by Class B carriers to record amounts for...

  14. 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

  15. 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

  16. 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,…

  17. 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

  18. 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

  19. 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…

  20. Local Accountability in Vocational Education: A Theoretical Model and Its Limitations in Practice.

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Hanser, Lawrence M.

    A study sought to determine the extent to which local accountability systems exist in vocational education and to describe the nature of the underlying relationships between such programs and their constituents. Data were collected through interviews from two local vocational education programs in each of five states (California, Florida,…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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...

  11. 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…

  12. 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. PMID:16208610

  13. 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

  14. 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. PMID:8633424

  15. Asset tracking systems.

    PubMed

    2006-11-01

    Asset tracking systems are used in healthcare to find objects--medical devices and other hospital equipment--and to record the physical location of those objects over time. Interest in asset tracking is growing daily, but the technology is still evolving, and so far very few systems have been implemented in hospitals. This situation is likely to change over the next few years, at which point many hospitals will be faced with choosing a system. We evaluated four asset tracking systems from four suppliers: Agility Healthcare Solutions, Ekahau, Radianse, and Versus Technology. We judged the systems' performance for two "levels" of asset tracking. The first level is basic locating--simply determining where in the facility an item can be found. This may be done because the equipment needs routine inspection and preventive maintenance or because it is required for recall purposes; or the equipment may be needed, often urgently, for clinical use. The second level, which is much more involved, is inventory optimization and workflow improvement. This entails analyzing asset utilization based on historical location data to improve the use, distribution, and processing of equipment. None of the evaluated products is ideal for all uses--each has strengths and weaknesses. In many cases, hospitals will have to select a product based on their specific needs. For example, they may need to choose between a supplier whose system is easy to install and a supplier whose tags have a long battery operating life. PMID:17278873

  16. 26 CFR 1.861-12T - Characterization rules and adjustments for certain assets (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... expenses under an asset method to income in various separate limitation categories under section 904(d... the asset method described in § 1.861-9T(g). However, an affiliated group (as defined in § 1.861-11T(d)) does not take into account the stock of any member in the application of the asset method. (2)...

  17. 26 CFR 1.6038D-3T - Specified foreign financial assets (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Specified foreign financial assets (temporary... foreign financial assets (temporary). (a) Financial accounts—(1) In general. Except as otherwise provided in this section, a specified foreign financial asset includes any financial account maintained by...

  18. 26 CFR 1.6038D-3T - Specified foreign financial assets (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Specified foreign financial assets (temporary... foreign financial assets (temporary). (a) Financial accounts—(1) In general. Except as otherwise provided in this section, a specified foreign financial asset includes any financial account maintained by...

  19. 26 CFR 1.6038D-3T - Specified foreign financial assets (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Specified foreign financial assets (temporary... foreign financial assets (temporary). (a) Financial accounts—(1) In general. Except as otherwise provided in this section, a specified foreign financial asset includes any financial account maintained by...

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

    PubMed

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

    1994-08-01

    Medical practice variation is extensive and well documented, particularly for surgical interventions, and raises important questions for health policy. To date, however, little work has been carried out on interpractitioner variation in prescribing activity in the primary care setting. An analytical model of medical variation is derived from the literature and relevant indicators are identified from a study of New Zealand general practice. The data are based on nearly 9,500 completed patient encounter records drawn from over a hundred practitioners in the Waikato region of the North Island, New Zealand. The data set represents a 1% sample of all weekday general practice office encounters in the Hamilton Health District recorded over a 12-month period. Overall levels of prescribing, and the distribution of drug mentions across diagnostic groupings, are broadly comparable to results drawn from international benchmark data. A multivariate analysis is carried out on seven measures of activity in the areas of prescribing volume, script detail, and therapeutic choice. The analysis indicates that patient, practitioner and practice attributes exert little systematic influence on the prescribing task. The principal influences are diagnosis, followed by practitioner identity. The pattern of findings suggests also that the prescribing task cannot be viewed as an undifferentiated activity. It is more usefully considered as a process of decision-making in which 'core' judgements--such as the decision to prescribe and the choice of drug--are highly predictable and strongly influenced by diagnosis, while 'peripheral' features of the task--such as choosing a combination drug or prescribing generically--are less determinate and more subject to the exercise of clinical discretion.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:7939853

  1. 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. PMID:26961838

  2. 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

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

    NASA Astrophysics Data System (ADS)

    Robertson, Susan Margaret

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

  4. 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

  5. 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…

  6. Managing your patent assets.

    PubMed

    Di Nunzio, Mary Catherine

    2014-01-01

    This article includes tips to manage your patent assets effectively and efficiently. I have provided "real world" examples in the form of case studies to support my advice. My goal is to arm you with sufficient knowledge so as to enable you to devise a patent strategy that suits your company's business and scientific needs. PMID:23920435

  7. 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…

  8. 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

  9. 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.

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

    SciTech Connect

    Hattori, Takatoshi

    2007-07-01

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

  11. 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…

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

    PubMed

    Reilly, Robert F

    2010-01-01

    Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets. PMID:22329328

  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. 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

  15. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  16. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  17. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  19. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  20. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  1. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  2. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  3. 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…

  4. 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

    ... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of “change... of determining asset lives for classes of assets acquired prior to the effective date of CAS 409...

  5. 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

    ... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of “change... of determining asset lives for classes of assets acquired prior to the effective date of CAS 409...

  6. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of “change... of determining asset lives for classes of assets acquired prior to the effective date of CAS 409...

  7. 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

    ... COVERAGE CAS Rules and Regulations 9903.302-3 Illustrations of changes which meet the definition of “change... of determining asset lives for classes of assets acquired prior to the effective date of CAS 409...

  8. 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

  9. 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

  10. 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

  11. Measuring the value of healthcare business assets.

    PubMed

    Evans, C J

    2000-04-01

    Healthcare organizations obtain valuations of business assets for many reasons, including to support decisions regarding potential mergers, sale of business components, or financing; for tax assessments; and for defense against law-suits. If compliance with regulations may be an issue, such as when a not-for-profit organization is involved in a transaction, healthcare organizations should seek an independent appraisal to ensure that applicable legal standards are met. Whether or not regulatory issues are involved, however, an accurate and useful valuation of business assets depends on many factors. Financial managers must understand the purpose and function of the valuation, choice of appropriate valuation techniques, proper assessment of intangible value, use of realistic growth rates, appropriate emphasis on key focus areas of the valuation (e.g., risk and future income streams), and an accounting of physician compensation. PMID:10915353

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  13. 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.

  14. 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.

  15. Advanced criticality assessment method for sewer pipeline assets.

    PubMed

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

    2013-01-01

    For effective management of water and wastewater infrastructure, the United States Environmental Protection Agency (US-EPA) has long emphasized the significant role of risk in prioritizing and optimizing asset management decisions. High risk assets are defined as assets with a high probability of failure (e.g. soon to fail, old, poor condition) and high consequences of failure (e.g. environmental impact, high expense, safety concerns, social disruption). In practice, the consequences of failure are often estimated by experts through a Delphi method. However, the estimation of the probability of failure has been challenging as it requires the thorough analysis of the historical condition assessment data, repair and replacement records, and other factors influencing the deterioration of the asset. The most common predictor in estimating the probability of failure is calendar age. However, a simple reliance on calendar age as a basis for estimating the asset's deterioration pattern completely ignores the different aging characteristics influenced by various operational and environmental conditions. This paper introduces a new approach of using 'real age' in estimating the probability of failure. Unlike the traditional calendar age method, the real age represents the adjusted age based on the unique operational and environmental conditions of the asset. Depending on the individual deterioration pattern, the real age could be higher or lower than its calendar age. Using the concept of real age, the probability of failure of an asset can be more accurately estimated. PMID:23508155

  16. Accounting for Endowment Losses: An Examination of Two Approaches.

    ERIC Educational Resources Information Center

    Jones, M. Paul; Swieringa, Robert J.

    1996-01-01

    Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

  17. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  18. 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…

  19. 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.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 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...

  4. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... days to obtain payment if delivery of the security is delayed due to the mechanics of the transaction..., or sold on the same day the underlying asset is purchased in the account and the underlying asset is... when-issued security was made available by the issuer for delivery to purchasers; (C) Any...

  5. 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...

  6. 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...

  7. 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…

  8. 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…

  9. 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....

  10. 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....

  11. 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....

  12. 24 CFR 990.270 - Asset management.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 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....

  13. 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....

  14. 7 CFR 1773.40 - Regulatory assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Regulatory assets. 1773.40 Section 1773.40... § 1773.40 Regulatory assets. The CPA's workpapers must document whether all regulatory assets comply with... whether all regulatory assets have received RUS approval....

  15. 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.

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing 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...

  17. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit...

  18. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing 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...

  19. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing 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...

  20. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... credit card relationships, servicing assets, intangible assets (other than purchased credit...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and water conservation expenditures, depreciation, net operating losses, etc. Except for deviations... water conservation expenditures. (iv) Combinations of the foregoing methods. (a) In accordance with the... depreciable or amortizable assets that are mass assets accounted for in multiple asset accounts or pools,...

  2. 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. PMID:26268021

  3. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Acquisitions of investment rental property... § 802.5 Acquisitions of investment rental property assets. (a) Acquisitions of investment rental property assets shall be exempt from the requirements of the act. (b) Investment rental property...

  4. Asset-asset interactions and clustering in financial markets

    NASA Astrophysics Data System (ADS)

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

    2001-10-01

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

  5. 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,…

  6. 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…

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

    ERIC Educational Resources Information Center

    CHAPMAN, LOWELL

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

  8. 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…

  9. 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…

  10. 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…

  11. Ten rules for asset protection planning.

    PubMed

    Adkisson, Jay D; Keller, Lawrence B

    2013-12-01

    Asset protection planning is a highly technical area of legal planning. Because of the fraudulent transfer laws, asset protection planning must be done in advance of any claim, be technically sound, not rely upon secrecy, and avoid any number of critical mistakes including keeping personal and business assets separate. Physicians who engage in asset protection planning must avoid critical mistakes, and not count on bankruptcy to provide relief from creditors. General rules and cautions for those who are considering the creation of an asset protection plan for their personal assets. PMID:24800435

  12. 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…

  13. Assets of new retired-worker beneficiaries: findings from the New Beneficiary Survey.

    PubMed

    Sherman, S R

    1985-07-01

    Most new retired workers in 1982 owned some type of asset, usually a savings, checking, or credit union account, according to data obtained by the Social Security Administration (SSA) in its New Beneficiary Survey. Many recently retired workers also owned their home, often mortgage-free. Homeownership was their most significant asset in terms of its median value. Comparatively few retirees owned property other than a home, though for owners of such property, the median value was substantial. Married couples, whose assets included those of both partners, more frequently owned assets and their assets had higher median values than did unmarried individuals. A comparison of retired workers with persons aged 65 or older who were enrolled in the Medicare program but who had not yet received retired-worker benefits showed that these Medicare-only enrollees were much better off, both in the likelihood of owning assets and in having higher median values for their assets. Individuals who retired before reaching age 65 and therefore received a reduced social security benefit were not as well off as those whose first benefit was paid at age 65 or older. Overall, the asset situation of new retired workers in 1982 was better than that of men and unmarried women aged 58-63 in 1969, even when the 1969 assets were adjusted to constant 1982 dollars. PMID:4035530

  14. Instructional Films: Asset or Liability?

    ERIC Educational Resources Information Center

    Braselman, Herbert P.

    1978-01-01

    The unique capabilities of film and research findings in educational psychology, learning psychology, and cost effectiveness indicate that film is an asset to the educational process. Sufficient resources and continued training should be provided to enable teachers to use the most effective film at the optimal time. (CMV)

  15. 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.

  16. 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.

  17. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  19. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 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…

  3. 12 CFR 560.160 - Asset classification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... consistent with, or reconcilable to, the asset classification system used by OTS in its Thrift Activities... 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...

  4. 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.…

  5. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF...

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

    ERIC Educational Resources Information Center

    Holub, Patricia A.

    2007-01-01

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

  7. 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

  8. 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…

  9. 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:......

  10. 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:......

  11. 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:......

  12. 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:......

  13. 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:......

  14. 26 CFR 1.1092(b)-4T - Mixed straddles; mixed straddle account (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... second mixed straddle account, which has an annual account net loss of $20,000 of long-term capital loss... account for determining gains and losses from all positions held as capital assets in a designated class... year, and that gain or loss from the positions is treated as gain or loss from a capital asset....

  15. 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…

  16. 12 CFR 360.6 - Treatment of financial assets transferred in connection with a securitization or participation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... any entity responsible for the management or collection of some or all of the financial assets on... Securities and Exchange Commission Regulation AB, 17 CFR 229.1100 through 1123 (to the extent then in effect... servicers apply industry best practices for asset management and servicing. The documents shall require...

  17. 12 CFR 360.6 - Treatment of financial assets transferred in connection with a securitization or participation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... any entity responsible for the management or collection of some or all of the financial assets on... Securities and Exchange Commission Regulation AB, 17 CFR 229.1100 through 1123 (to the extent then in effect... servicers apply industry best practices for asset management and servicing. The documents shall require...

  18. 12 CFR 360.6 - Treatment of financial assets transferred in connection with a securitization or participation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... any entity responsible for the management or collection of some or all of the financial assets on... Securities and Exchange Commission Regulation AB, 17 CFR 229.1100 through 1123 (to the extent then in effect... servicers apply industry best practices for asset management and servicing. The documents shall require...

  19. 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

  20. 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

  1. 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.

  2. Identification of women at risk of depression in pregnancy: using women's accounts to understand the poor specificity of the Whooley and Arroll case finding questions in clinical practice.

    PubMed

    Darwin, Zoe; McGowan, Linda; Edozien, Leroy C

    2016-02-01

    Antenatal mental health assessment is increasingly common in high-income countries. Despite lacking evidence on validation or acceptability, the Whooley questions (modified PHQ-2) and Arroll 'help' question are used in the UK at booking (the first formal antenatal appointment) to identify possible cases of depression. This study investigated validation of the questions and women's views on assessment. Women (n = 191) booking at an inner-city hospital completed the Whooley and Arroll questions as part of their routine clinical care then completed a research questionnaire containing the Edinburgh postnatal depression scale (EPDS). A purposive subsample (n = 22) were subsequently interviewed. The Whooley questions 'missed' half the possible cases identified using the EPDS (EPDS threshold ≥10: sensitivity 45.7 %, specificity 92.1 %; ≥13: sensitivity 47.8 %, specificity 86.1 %), worsening to nine in ten when adopting the Arroll item (EPDS ≥10: sensitivity 9.1 %, specificity 98.2 %; ≥13: sensitivity 9.5 %, specificity 97.1 %). Women's accounts indicated that under-disclosure relates to the context of assessment and perceived relevance of depression to maternity services. Depression symptoms are under-identified in current local practice. While validated tools are needed that can be readily applied in routine maternity care, psychometric properties will be influenced by the context of disclosure when implemented in practice. PMID:25647071

  3. Practice.

    PubMed

    Chambers, David W

    2008-01-01

    Practice refers to a characteristic way professionals use common standards to customize solutions to a range of problems. Practice includes (a) standards for outcomes and processes that are shared with one's colleagues, (b) a rich repertoire of skills grounded in diagnostic acumen, (c) an ability to see the actual and the ideal and work back and forth between them, (d) functional artistry, and (e) learning by doing that transcends scientific rationality. Communities of practice, such as dental offices, are small groups that work together in interlocking roles to achieve these ends. PMID:19413050

  4. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships,...

  5. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships,...

  6. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Purchased credit card relationships, servicing assets, intangible assets (other than purchased credit card relationships and servicing assets), credit... THE OFFICE OF THRIFT SUPERVISION Capital § 390.471 Purchased credit card relationships,...

  7. 17 CFR 230.193 - Review of underlying assets in asset-backed securities transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Review of underlying assets in asset-backed securities transactions. 230.193 Section 230.193 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION GENERAL RULES AND REGULATIONS, SECURITIES ACT OF 1933 General § 230.193 Review of underlying assets in...

  8. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., including changes in prepayment estimates or attrition rates. The valuation shall determine the current fair... asset (other than purchased credit card relationships) arising from a nontaxable business combination may be netted against this intangible asset. The net amount of the intangible asset must be...

  9. 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.

  10. 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

  11. Future Assets, Student Talent (FAST)

    NASA Technical Reports Server (NTRS)

    1992-01-01

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

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 12 CFR 347.210 - Asset maintenance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 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...

  2. Liquidity-related plan asset issues.

    PubMed

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

    2000-12-01

    By about 2025, most baby boomers will have retired, which will put a tremendous strain on public sector pension plans. Many will experience negative cash flows, and liquidity will be an increasing concern. Asset/liability studies can help measure the effect of this risk on system funding and contribution requirements, resulting in more informed asset allocation choices and benefit policies. PMID:11188405

  3. 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…

  4. 16 CFR 802.5 - Acquisitions of investment rental property assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 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 RULES § 801.14 Aggregate total amount of...

  6. 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.

  7. Legal considerations for protecting the physician's assets.

    PubMed

    Wolf, Jerome L

    2011-01-01

    Most states require that as a consideration of obtaining and maintaining a medical license, all applicants must demonstrate "financial responsibility." Usually this includes: (1) establishing an escrow account of cash and/or readily marketable securities; (2) an irrevocable, non-transferable letter of credit; or (3) in most cases, medical malpractice insurance coverage. In recent years, some states have passed legislation that provides that under certain circumstances, a physician may qualify to forego any of the financial requirements, commonly referred to as "going bare." In this regard, much of the impetus for the recently enacted Obama healthcare plan was the rising cost of healthcare in the United States arising from the extensive, and, to some, unnecessary and extraneous testing and retesting to confirm medical diagnosis and treatment-for the patient's benefit but, as importantly, to forestall a potential medical malpractice claim. As the political challenge to what is commonly referred to as "Obamacare" proceeds, and in the absence of any legislative support for "tort reform" and limitations on frivolous malpractice claims, it is abundantly clear that an integral part of any professional's "estate planning" should include and incorporate the asset protection and exempt property statutes available under the laws of the jurisdiction where the physician resides. PMID:21595387

  8. 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.

  9. 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.

  10. 76 FR 4489 - Disclosure for Asset-Backed Securities Required by Section 943 of the Dodd-Frank Wall Street...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-26

    ... agreements for an asset securitization, sponsors or originators typically make representations and warranties... that were originated with ``predatory'' or abusive lending practices) and American Securitization Forum... fall within the statutory definition of securitizer. A sponsor typically initiates a...

  11. 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

  12. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  13. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  16. 17 CFR 5.8 - Aggregate retail forex assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchant may not include aggregate retail forex assets as current assets or otherwise record any property received from retail forex customers as an asset without recording a corresponding liability to the...

  17. 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

  18. 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...

  19. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  20. 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...

  1. 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...

  2. 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...

  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. 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…

  5. 31 CFR 536.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... funds or transfer of credit or other financial or economic resources or assets into a blocked account in... NARCOTICS TRAFFICKING SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing...

  6. 18 CFR 367.19 - Accounting for leases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating leases. (b) The service company must record a capital lease as an asset in account 101.1, Property...

  7. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  8. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  9. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  12. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  14. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  15. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  16. 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)

  17. 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)

  18. 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

  19. Managing patient equipment as an asset.

    PubMed

    Bohman, M W

    1991-05-01

    As materiel managers review asset management of patient equipment, it is important to remember that tracking the use, not the inventory of the equipment, could increase revenue and operating profits. Tracking utilization, making effective acquisition decisions with regard to purchasing, leasing or renting, and considering the life cycle and support necessary for products will optimize the management of capital assets, and produce real savings. PMID:10110428

  20. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  1. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  2. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  3. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

  4. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

  5. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

  6. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

  7. 42 CFR 413.134 - Depreciation: Allowance for depreciation based on asset costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... FOR END-STAGE RENAL DISEASE SERVICES; OPTIONAL PROSPECTIVELY DETERMINED PAYMENT RATES FOR SKILLED... of like type, quality, and quantity in a particular market at the time of acquisition. (3) The... assets. Funded depreciation account funds must be placed in readily marketable investments of the...

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

    PubMed

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

    2009-12-01

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

  9. 41 CFR 102-74.105 - What are asset services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What are asset services? 102-74.105 Section 102-74.105 Public Contracts and Property Management Federal Property Management... Management Asset Services § 102-74.105 What are asset services? Asset services include repairs (other...

  10. 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...

  11. 26 CFR 301.7507-4 - Unsegregated assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Unsegregated assets. 301.7507-4 Section 301... Unsegregated assets. (a) Depositors' claims against assets. (1) Claims of depositors, to the extent that they are to be satisfied out of segregated assets, will not be considered in determining the...

  12. 5 CFR 4001.105 - Purchase of System institution assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Purchase of System institution assets....105 Purchase of System institution assets. (a) Prohibition on purchasing assets owned by a System... asset (such as real property, vehicles, furniture, or similar items) from a System institution...

  13. 26 CFR 301.7507-3 - Segregated or transferred assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Segregated or transferred assets. 301.7507-3... States § 301.7507-3 Segregated or transferred assets. (a) In general. In a case involving segregated or transferred assets, it is not necessary, for application of section 7507, that the assets shall...

  14. 5 CFR 4101.105 - Purchase of System institution assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Purchase of System institution assets... assets. (a) Prohibition on purchasing assets owned by a System institution. No covered employee, or spouse or minor child of a covered employee, shall purchase, directly or indirectly, an asset (such...

  15. 24 CFR 990.290 - Compliance with asset management requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Compliance with asset management... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.290 Compliance with asset management requirements. (a) A PHA is considered in compliance with asset management...

  16. 48 CFR 28.203-4 - Substitution of assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Substitution of assets. 28... assets. An individual surety may request the Government to accept a substitute asset for that currently... may agree to the substitution of assets upon determining, after consultation with legal counsel,...

  17. Getting the right asset mix.

    PubMed

    Reilly, Robert

    2015-05-01

    To accurately measure service costs associated with medical equipment, hospitals should undertake a four-step process: Form a core project team and define the project's scope. Collect data. Employ forensic accounting to ascertain the actual service costs for clinical equipment. Analyze key metrics to identify savings opportunities PMID:26415485

  18. 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)

  19. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 9904.417...

  20. 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. PMID:11258273

  1. 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,…

  2. 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. PMID:17411806

  3. 17 CFR 230.193 - Review of underlying assets in asset-backed securities transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... security,” as that term is defined in Section 3(a)(77) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(77)), offering and selling such a security pursuant to a registration statement shall perform a review of the pool assets underlying the asset-backed security. At a minimum, such review must...

  4. 17 CFR 230.193 - Review of underlying assets in asset-backed securities transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... security,” as that term is defined in Section 3(a)(77) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(77)), offering and selling such a security pursuant to a registration statement shall perform a review of the pool assets underlying the asset-backed security. At a minimum, such review must...

  5. 17 CFR 230.193 - Review of underlying assets in asset-backed securities transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... security,” as that term is defined in Section 3(a)(77) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(77)), offering and selling such a security pursuant to a registration statement shall perform a review of the pool assets underlying the asset-backed security. At a minimum, such review must...

  6. 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...

  7. 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...

  8. 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

  9. Instandhaltung und Plant Asset Management - zwei Welten?

    NASA Astrophysics Data System (ADS)

    Horch, Alexander

    Der Begriff des Asset Management wird nicht mehr nur in der Finanzwelt gebraucht, sondern seit einigen Jahren auch zunehmend in der produzierenden Industrie, insbesondere in der Prozessindustrie. Die Interessengemeinschaft Automatisierungstechnik der Prozessindustrie, NAMUR, hat bereits im Jahr 2001 eine entsprechende Empfehlung zum Thema anlagennahes Asset Management (Plant Asset Management) vorgelegt. In dieser Empfehlung (NAMUR NE 91) taucht der Begriff 'Instandhaltung' in verschiedener Verwendung 15 Mal auf. Die klassische Instandhaltung ist seit vielen Jahren wohl etabliert und definiert, was die große Anzahl Richtlinien, Beschreibungen und Standards belegt (DIN 31051, VDI 2884, VDI 2888, VDI 2889, VDI 2890). Eine oft geäußerte Kritik dem Plant Asset Management gegenüber ist, dass im Grunde nichts Neues angeboten wird, über die Instandhaltung hinaus. Auf der anderen Seite wird das Plant Asset Management seit über zehn Jahren vermehrt gebraucht und etabliert. Dieser scheinbare Widerspruch soll in diesem Beitrag ausgeräumt werden. Als Motivation sollen drei Beispiele kurz beschrieben werden.

  10. 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.

  11. 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.…

  12. 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…

  13. 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…

  14. Securing Digital Image Assets in Museums and Libraries: A Risk Management Approach.

    ERIC Educational Resources Information Center

    Beamsley, Teresa Grose

    1999-01-01

    A number of threats to the integrity of digital image information can be identified when standard practices in museums and archives are examined. Systematic consideration of risk factors can inform the creation of procedures and application of security that works to guarantee the reliability and accuracy of digital image assets. (Author/AEF)

  15. 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…

  16. 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

  17. Risk analysis for critical asset protection.

    PubMed

    McGill, William L; Ayyub, Bilal M; Kaminskiy, Mark

    2007-10-01

    This article proposes a quantitative risk assessment and management framework that supports strategic asset-level resource allocation decision making for critical infrastructure and key resource protection. The proposed framework consists of five phases: scenario identification, consequence and criticality assessment, security vulnerability assessment, threat likelihood assessment, and benefit-cost analysis. Key innovations in this methodology include its initial focus on fundamental asset characteristics to generate an exhaustive set of plausible threat scenarios based on a target susceptibility matrix (which we refer to as asset-driven analysis) and an approach to threat likelihood assessment that captures adversary tendencies to shift their preferences in response to security investments based on the expected utilities of alternative attack profiles assessed from the adversary perspective. A notional example is provided to demonstrate an application of the proposed framework. Extensions of this model to support strategic portfolio-level analysis and tactical risk analysis are suggested. PMID:18076495

  18. 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

  19. 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.

  20. 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).

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

    PubMed Central

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

    2009-01-01

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

  2. 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.

  3. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  4. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  5. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  6. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  7. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  8. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  9. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  10. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  11. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  12. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  13. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  14. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  15. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  16. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  17. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  19. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  20. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  1. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  2. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  3. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expense undistributed. 367.1630 Section 367.1630 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  4. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  5. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  6. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  7. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  8. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  9. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  10. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  11. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  12. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  13. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  14. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  15. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  16. 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)

  17. Preserving Plutonium-244 as a National Asset

    SciTech Connect

    Patton, Bradley D; Alexander, Charles W; Benker, Dennis; Collins, Emory D; Romano, Catherine E; Wham, Robert M

    2011-01-01

    Plutonium-244 (244 Pu) is an extremely rare and long-lived isotope of plutonium with a half-life of 80 million years. Measureable amounts of 244 Pu are found in neither reactor-grade nor weapons-grade plutonium. Production of this isotope requires a very high thermal flux to permit the two successive neutron captures that convert 242 Pu to 243 Pu to 244 Pu, particularly given the short (about 5 hour) half-life of 243 Pu. Such conditions simply do not exist in plutonium production processes. Therefore, 244 Pu is ideal for precise radiochemical analyses measuring plutonium material properties and isotopic concentrations in items containing plutonium. Isotope dilution mass spectrometry is about ten times more sensitive when using 244 Pu rather than 242 Pu for determining plutonium isotopic content. The isotope can also be irradiated in small quantities to produce superheavy elements. The majority of the existing global inventory of 244 Pu is contained in the outer housing of Mark-18A targets at the Savannah River Site (SRS). The total inventory is about 20 grams of 244 Pu in about 400 grams of plutonium distributed among the 65 targets. Currently, there are no specific plans to preserve these targets. Although the cost of separating and preserving this material would be considerable, it is trivial in comparison to new production costs. For all practical purposes, the material is irreplaceable, because new production would cost billions of dollars and require a series of irradiation and chemical separation cycles spanning up to 50 years. This paper will discuss a set of options for overcoming the significant challenges to preserve the 244 Pu as a National Asset: (1) the need to relocate the material from SRS in a timely manner, (2) the need to reduce the volume of material to the extent possible for storage, and (3) the need to establish an operational capability to enrich the 244 Pu in significant quantities. This paper suggests that if all the Mark-18A plutonium is

  18. 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

  19. 16 CFR 801.10 - Value of voting securities, non-corporate interests and assets to be acquired.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Value of voting securities, non-corporate interests and assets to be acquired. 801.10 Section 801.10 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE HART-SCOTT-RODINO ANTITRUST IMPROVEMENTS ACT OF 1976 COVERAGE RULES § 801.10 Value...

  20. Catholic Identity Remains a Public Relations Asset

    ERIC Educational Resources Information Center

    Wirth, Eileen

    2004-01-01

    The massive sex scandal that rocked the Roman Catholic Church raises a question as to whether Catholic identity remains an asset that the nation's 8,000 Catholic schools should continue to promote. This case study found that continuing to promote Catholic identity has had no adverse effect on recruitment and enrollment at four Omaha, Nebraska,…