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Sample records for accounting service dfas

  1. Controls Over Collections and Returned Checks at Defense Finance and Accounting Service, Indianapolis Operations

    DTIC Science & Technology

    2009-02-27

    Acronyms and Abbreviations DFAS Defense Finance and Accounting Service DoD FMR DoD Financial Management Regulation FRB Federal Reserve Bank...quarterly cash verifications for Disbursing Station Symbol Number 5570;  deposits U.S. Treasury checks in a Federal Reserve Bank;  improves...verifications,  deposited U.S. Treasury checks in a Treasury General Account depository instead of in a Federal Reserve Bank, and  did not

  2. 32 CFR Appendix A to Part 324 - DFAS Reporting Requirements

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false DFAS Reporting Requirements A Appendix A to Part...) PRIVACY PROGRAM DFAS PRIVACY ACT PROGRAM Pt. 324, App. A Appendix A to Part 324—DFAS Reporting... Requests for Access: a. Number granted in whole: b. Number granted in part: c. Number wholly denied:...

  3. Accounting Procedures at Defense Finance and Accounting Service Operating Location Norfolk and the Norfolk Naval Shipyard.

    DTIC Science & Technology

    2007-11-02

    in account balances ; and footnote any deviations from accounting policy on its financial statements. The Navy stated it will ensure consistent...the Naval Sea Systems Command (NAVSEA); and prepares the Department of the Navy Industrial Business Information System trial balances , which are...preparing the NNSY Financial and Operating Statements. The general ledger balances were also submitted to the DFAS Cleveland Center for inclusion in

  4. Holding Services to Account

    ERIC Educational Resources Information Center

    Clegg, J.

    2008-01-01

    Background: Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit "surveillance" of specialist health services is to be introduced. Similar regimes of…

  5. Defense Working Capital Fund Pricing in the Defense Finance Accounting Service: A Useful, but Limited, Tool

    DTIC Science & Technology

    2015-01-01

    reduce the cost of DoD finance and accounting operations while strengthening its financial manage- ment. DFAS’s real costs have been trending downward... accounting data for both financial accounting (mandated reporting) and managerial accounting (leadership decisionmaking) purposes. Beyond the direct...should be capable of performing some of the same financial transactions and accounting reconciliations currently performed by DFAS. Conclusions and

  6. Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit

    DTIC Science & Technology

    2015-03-12

    Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit M A R C H 1 2 , 2 0 1 5 Report No. DODIG‑2015‑091 Report...REPORT TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Independent Review of the DFAS FY 2012 Working Capital Fund Financial ...Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit (Report No: DODIG‑2015‑091) We are providing this report for your

  7. Chemical and enzymatic approaches to carbohydrate-derived spiroketals: di-D-fructose dianhydrides (DFAs).

    PubMed

    García-Moreno, M Isabel; Benito, Juan M; Mellet, Carmen Ortiz; Fernández, José M García

    2008-08-12

    Di-D-fructose dianhydrides (DFAs) comprise a unique family of stereoisomeric spiro-tricyclic disaccharides formed upon thermal and/or acidic activation of sucrose- and/ or D-fructose-rich materials. The recent discovery of the presence of DFAs in food products and their remarkable nutritional features has attracted considerable interest from the food industry. DFAs behave as low-caloric sweeteners and have proven to exert beneficial prebiotic nutritional functions, favouring the growth of Bifidobacterium spp. In the era of functional foods, investigation of the beneficial properties of DFAs has become an important issue. However, the complexity of the DFA mixtures formed during caramelization or roasting of carbohydrates by traditional procedures (up to 14 diastereomeric spiroketal cores) makes evaluation of their individual properties a difficult challenge. Great effort has gone into the development of efficient procedures to obtain DFAs in pure form at laboratory and industrial scale. This paper is devoted to review the recent advances in the stereoselective synthesis of DFAs by means of chemical and enzymatic approaches, their scope, limitations, and complementarities.

  8. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  9. Grid accounting service: state and future development

    NASA Astrophysics Data System (ADS)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  10. Grid accounting service: state and future development

    SciTech Connect

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  11. Difructose Dianhydrides (DFAs) and DFA-Enriched Products as Functional Foods

    NASA Astrophysics Data System (ADS)

    Mellet, Carmen Ortiz; Fernández, José M. García

    This review provides an overview of the current status of the chemistry and biology of di-d-fructose dianhydrides (DFAs) with a focus on their potential as functional foods. The history of this family of cyclic ketodisaccharides has expanded for almost 100 years and offers a paradigmatic example of artificial synthetic molecules that were identified as natural products later on and finally encountered in our own table. Issued from fundamental investigations on the reactivity of carbohydrates in strongly acidic media, DFAs remained laboratory curiosities for decades. Early reports on their isolation from plants raised doubts, until the formation of some DFA representatives by the action of microorganisms on fructans was reported in the middle 1980s. Since then, research on DFAs has run in parallel in the areas of microbiology and carbohydrate chemistry. Evidence of the potential of these compounds as functional food was accumulated from both sides, with the development of biotechnological processes for mass production of selected candidates and of chemical methodologies to prepare DFA-enriched products from sucrose or inulin. In 1994 a decisive discovery in the field took place in the laboratory of Jacques Defaye in Grenoble, France: the presence of DFAs in a commercial sucrose caramel was evidenced in a quite significant 18% mass proportion! The development of an efficient analytical protocol for DFAs and the stereoselective synthesis of individual standards allowed one to demonstrate that DFAs and their glycosylated derivatives (glycosyl-DFAs) are universally formed during caramelization reactions. They are not potential food products; they have actually always been in our daily food. Most important, they seem to exert beneficial effects: they are acariogenic, low-caloric, and promote the growth of beneficial microflora in the gut.

  12. Customer Service/Account Representative. Teacher Edition. Financial Services Series.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This curriculum guide is designed for 11th- and 12th-grade students or for adults who are interested in pursuing a career in the financial institution field. It can be used as a stand-alone curriculum for an entry-level career as a customer service/account representative. The guide consists of four units of instruction. Each unit contains some or…

  13. 18 CFR 367.9230 - Account 923, Outside services employed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general services with the exception of fees and expenses for outside services of account 928, Regulatory commission expenses (§ 367.9280), and account 930.1, General advertising expenses (§ 367.9301)....

  14. 75 FR 36015 - Uniformed Services Accounts and Death Benefits; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... Register on June 18, 2010, regarding uniformed services accounts and death benefits. This...

  15. A proposed ecosystem services classification system to support green accounting

    EPA Science Inventory

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  16. Financial Management: Controls Over the Computerized Accounts Payable System at Defense Finance and Accounting Service Columbus

    DTIC Science & Technology

    2007-11-02

    payments after January 1, 1999, be made using EFT unless a payment meets specific waiver requirements. The Department of Treasury, in 31 C.F.R. Subpart...208.3, “Payment by Electronic Funds Transfer,” and Subpart 208.4, “ Waivers ,” allows specific waivers to the EFT requirements. The Federal Acquisition...required. DFAS needs to develop controls to ensure that all payments are made using EFT unless the recipient meets the waiver requirements in 31

  17. 7 CFR 762.143 - Servicing distressed accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Servicing distressed accounts. 762.143 Section 762.143 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GUARANTEED FARM LOANS § 762.143 Servicing distressed accounts. (a) A borrower...

  18. Cost Accounting: Production and Equipment Services.

    ERIC Educational Resources Information Center

    Schmid, William T.

    Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

  19. Privatizing the Defense Finance and Accounting Service

    DTIC Science & Technology

    2007-11-02

    STATEMENT A: Approved for public release. Distribution is unlimited. tffllC QUALITY INSPECTED 3 USAWC CLASS OF 1998 U.S. ARMY WAR COLLEGE, CARLISLE...Colonel Richard Meinhart Project Advisor The views expressed in this paper are those of the author and do not necessarily reflect the views of the...military service or government agency. U.S. Army War College CARLISLE BARRACKS, PENNSYLVANIA 17013 DISTRIBUTION STATEMENT A: Approved for public

  20. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... death benefits regulations. In particular, it proposes to expand the requirements necessary in order for... can be used to designate beneficiaries for both accounts. The Agency also proposes to amend its...

  1. Defense Finance and Accounting Service Fiscal Year 1995 Budget Estimates.

    DTIC Science & Technology

    1994-02-01

    systems into these interim migration systems. Current plans will reduce 123 systems that currently support accounting operations to 50 systems over...AD-A278 311lfhI|Illl| llH - I DEPARTMENT OF DEFENSE DEFENSE FINANCE AND ACCOUNTING SERVICE FISCAL YEAR 1995 BUDGET ESTIMATES FEBRUARY 1994 DTIC S E1...I •II II III4 4I. 5 DEPARTMENT OF DEPENSE DEFENSE FIANNCZ AND ACCOUNTING SERVICE FY 1995 BUDGET ESTIMATES INDEZ Index i Summary v 43A Report on

  2. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  3. Accountability for Academics and Social Responsibility through Service Learning

    ERIC Educational Resources Information Center

    Smith, David B.

    2005-01-01

    Middle school teachers are accountable for helping young adolescents master a daunting number of basic skills and concepts. On the other hand, they are also expected to help their students develop a social conscience during what is arguably the most egocentric stage of their social development. This article presents a service learning project that…

  4. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... Parts 1604 and 1651 Uniformed Services Accounts and Death Benefits AGENCY: Federal Retirement Thrift... making several changes to its death benefits regulations. In particular, it is expanding the requirements... its death benefit regulations to allow participants to designate a custodian under the...

  5. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... company property. 367.1010 Section 367.1010 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 ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  6. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... company property. 367.1010 Section 367.1010 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 ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  7. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... company property. 367.1010 Section 367.1010 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 ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  8. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... company property. 367.1010 Section 367.1010 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 ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  9. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... company property. 367.1010 Section 367.1010 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 ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  10. 78 FR 15123 - Financial Management Service; Proposed Collection of Information: Accountable Official...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-08

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Accountable Official... Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial.... ADDRESSES: Direct all written comments to Financial Management Service, Records and Information...

  11. 75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-06

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of...

  12. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-08

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of...

  13. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the...

  14. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the...

  15. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the...

  16. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the...

  17. 47 CFR 69.408 - All other customer services expenses in Account 6620.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the...

  18. Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight

    DTIC Science & Technology

    2015-03-04

    and Surgery CAC Common Access Card CRS Centralized Receivables Service DoD FMR DoD Financial Management Regulation MSA Medical Service Account MTF...H 4 , 2 0 1 5 Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Report No. DODIG-2015...04 MAR 2015 2. REPORT TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Naval

  19. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or...

  20. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service...

  1. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service...

  2. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service...

  3. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service...

  4. 18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service...

  5. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real...

  6. Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization

    DTIC Science & Technology

    2014-12-01

    No. DODIG-2015-043 D E C E M B E R 1 , 2 0 1 4 Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization...2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Quality Control Review of the Defense Finance and... FINANCE AND ACCOUNTING SERVICE SUBJECT: Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization (Report No

  7. Service-Learning Delivers Real-World Accountability.

    ERIC Educational Resources Information Center

    Hunt, James B.

    This presentation by North Carolina Governor James B. Hunt discusses the need to get students engaged in their communities via service learning. Service learning reverses student disengagement by giving them responsibility for their own learning. This provides real-life contexts for learning, prepares students for citizenship through involvement…

  8. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS....

  9. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS....

  10. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS....

  11. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS....

  12. 7 CFR 1717.611 - RUS approval of expenditures for legal, accounting, engineering, and supervisory services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS....

  13. Computerized Point of Sale = Faster Service + Better Accountability.

    ERIC Educational Resources Information Center

    Pannell, Dorothy V.

    1991-01-01

    Describes selecting and installing a computerized point of sale for a district food service program; the equipment needed and preferred; and the training of trainers, managers, and cashiers. Also discusses the direct benefits and side benefits of the system. (MLF)

  14. Controls Over the Computerized Accounts Payble System at Defense Finance and Accounting Service Kansas City

    DTIC Science & Technology

    2007-11-02

    Certify All 2 All1 Accessible2 All All Accessible Citibank3 5 All Accessible All None None Citibank Lead 1 Inquiry4 None Inquiry Inquiry Accessible...The Citibank profile allows technicians to enter information related to credit card accounts. 4. �Inquiry� means that the function can only be

  15. 49 CFR 1242.25 - Locomotive servicing facilities (account XX-19-27).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Locomotive servicing facilities (account XX-19-27). 1242.25 Section 1242.25 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.25 Locomotive servicing facilities (account XX-19-27). Separate common expenses...

  16. Achieving Service-Learning Goals in a Financial Accounting Class Project

    ERIC Educational Resources Information Center

    Yu, Darwin D.

    2011-01-01

    Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are…

  17. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).

    ERIC Educational Resources Information Center

    Pennsylvania State Dept. of Education, Harrisburg.

    The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

  1. FOREST SOIL CARBON SEQUESTRATION: ACCOUNTING FOR THIS VITAL ECOSYSTEM SERVICE

    EPA Science Inventory

    Forests play a crucial role in supplying many goods and services that society depends upon on a daily basis including water supply, production of oxygen, soil protection, building materials, wildlife habitat and recreation. Forests also provide a significant amount of carbon seq...

  2. 17 CFR 250.93 - Accounts and records of mutual and subsidiary service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF 1935 Service, Sales and Construction Contracts § 250.93 Accounts and records of mutual and...) (49 Stat. 825; 15 U.S.C. 79m) shall keep such accounts, cost-accounting procedures, correspondence, memoranda, papers, books, and other records in such manner and preserve them for such periods, as...

  3. DOD CONSULTING SERVICES: Erroneous Accounting and Reporting of Costs.

    DTIC Science & Technology

    1998-05-01

    develop market strategies and to support engineering and business planning functions. We asked AMC personnel to reassess the coding of these contract...laboratory disclosed that advisory and assistance services such as technical assistance to develop market strategies and engineering and business ... planning support were being misclassified in the other category. Of 21 contract actions reviewed, 16 actions, with a value of $12.3 million, were

  4. 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.…

  5. Multiple Additive Regression Trees a Methodology for Predictive Data Mining for Fraud Detection

    DTIC Science & Technology

    2002-09-01

    5000 8. PERFORMING ORGANIZATION REPORT NUMBER 9. SPONSORING / MONITORING AGENCY NAME(S) AND ADDRESS(ES) Operation Mongoose / DFAS 400 Gigling...The Defense Finance Accounting Service DFAS-Operation Mongoose (Internal Review - Seaside) is using new and innovative techniques for fraud detection...v ABSTRACT The Defense Finance Accounting Service DFAS-Operation Mongoose (Internal Review - Seaside) is using new

  6. 32 CFR 324.1 - Issuance and purpose.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Program only to establish policy for the Defense Finance and Accounting Service (DFAS) and provide DFAS... PROGRAM DFAS PRIVACY ACT PROGRAM General information § 324.1 Issuance and purpose. The Defense Finance and Accounting Service fully implements the policy and procedures of the Privacy Act and the DoD 5400.11-R...

  7. 78 FR 14286 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-05

    ... Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899...

  8. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amortization applicable to service company property and property leased to others. (c) When any property to... purposes, this account must be regarded and treated as a single composite provision for amortization....

  9. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amortization applicable to service company property and property leased to others. (c) When any property to... purposes, this account must be regarded and treated as a single composite provision for amortization....

  10. 48 CFR 1852.245-77 - List of installation-accountable property and services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CLAUSES Texts of Provisions and Clauses 1852.245-77 List of installation-accountable property and services...) Building maintenance for facilities occupied by Contractor personnel. (j) Moving and hauling for...

  11. Accounting Manual for Educational Service Districts in the State of Washington

    ERIC Educational Resources Information Center

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  12. Application Controls Over the Annuitant Pay Subsystem at the Defense Finance and Accounting Service Denver Center

    DTIC Science & Technology

    1999-03-23

    Financial Management-5.3) 7 Information Technology Management Functional Area. Objective: Provide services that satisfy customer information needs. Goal...Improve information technology management tools. ( Information Technology Management -2.4) General Accounting Office High-Risk Area. The General Accounting

  13. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... for revenues, including the supervision of such work. (b) Revenue Accounting expenses for the study... expense. (1) Effective July 1, 2001 through June 30, 2011, study areas subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the balance of Account 6620-Services to...

  14. Towards ecosystem accounting: a comprehensive approach to modelling multiple hydrological ecosystem services

    NASA Astrophysics Data System (ADS)

    Duku, C.; Rathjens, H.; Zwart, S. J.; Hein, L.

    2015-10-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required model accuracy. This study examines how a spatially explicit ecohydrological model can be used to analyse multiple hydrological ecosystem services in line with the ecosystem accounting framework. We use the Upper Ouémé watershed in Benin as a test case to demonstrate our approach. The Soil Water and Assessment Tool (SWAT), which has been configured with a grid-based landscape discretization and further enhanced to simulate water flow across the discretized landscape units, is used to simulate the ecohydrology of the Upper Ouémé watershed. Indicators consistent with the ecosystem accounting framework are used to map and quantify the capacities and the flows of multiple hydrological ecosystem services based on the model outputs. Biophysical ecosystem accounts are subsequently set up based on the spatial estimates of hydrological ecosystem services. In addition, we conduct trend analysis statistical tests on biophysical ecosystem accounts to identify trends in changes in the capacity of the watershed ecosystems to provide service flows. We show that the integration of hydrological ecosystem services into an ecosystem accounting framework provides relevant information on ecosystems and hydrological ecosystem services at appropriate scales suitable for decision-making.

  15. 31 CFR 544.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this section, the term normal service charges shall include charges in payment or reimbursement... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance...

  16. 31 CFR 540.504 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... payment or reimbursement for normal service charges owed to it by the owner of the blocked account. (b) As used in this section, the term normal service charge shall include charges in payment or reimbursement... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance...

  17. 31 CFR 593.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this section, the term normal service charges shall include charges in payment or reimbursement... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance...

  18. Accounting for Case Manager Effects in the Evaluation of Mental Health Services.

    ERIC Educational Resources Information Center

    Ryan, Carey S.; And Others

    1994-01-01

    Explored three methods of accounting for case manager effects in tests of efficacy of mental health services (case manager as fixed factor, case manager as random factor, service effects within case manager). Results provide support for effects attributable to case managers and some support for efficacy of habilitation-rehabilitation and community…

  19. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5) Other items, including recoveries from insurance. (e) The service company is restricted in its use...

  20. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... depreciable service company property, this account must be charged with the book cost of the property retired... for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5) Other items, including recoveries from insurance. (e) The service company is restricted in its use...

  1. Accounting for ecosystem services in life cycle assessment, Part I: a critical review.

    PubMed

    Zhang, Yi; Singh, Shweta; Bakshi, Bhavik R

    2010-04-01

    If life cycle oriented methods are to encourage sustainable development, they must account for the role of ecosystem goods and services, since these form the basis of planetary activities and human well-being. This article reviews methods that are relevant to accounting for the role of nature and that could be integrated into life cycle oriented approaches. These include methods developed by ecologists for quantifying ecosystem services, by ecological economists for monetary valuation, and life cycle methods such as conventional life cycle assessment, thermodynamic methods for resource accounting such as exergy and emergy analysis, variations of the ecological footprint approach, and human appropriation of net primary productivity. Each approach has its strengths: economic methods are able to quantify the value of cultural services; LCA considers emissions and assesses their impact; emergy accounts for supporting services in terms of cumulative exergy; and ecological footprint is intuitively appealing and considers biocapacity. However, no method is able to consider all the ecosystem services, often due to the desire to aggregate all resources in terms of a single unit. This review shows that comprehensive accounting for ecosystem services in LCA requires greater integration among existing methods, hierarchical schemes for interpreting results via multiple levels of aggregation, and greater understanding of the role of ecosystems in supporting human activities. These present many research opportunities that must be addressed to meet the challenges of sustainability.

  2. Adventure-Based Service Learning: University Students' Self-Reflection Accounts of Service with Children

    ERIC Educational Resources Information Center

    Quezada, Reyes L.; Christopherson, Richard W.

    2005-01-01

    The need to provide alternative and exciting community service-learning experiences with university students has been a challenge to institutions of higher education. One institution was able to capitalize on an idea of integrating challenge and adventure-based activities as a form of community service. This article focuses on undergraduate…

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 77 FR 6504 - Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-08

    ... 1690 Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments... a Roth feature to the Thrift Savings Plan. The Agency also proposes to reorganize regulatory... qualified Roth contribution program described in section 402A of the Internal Revenue Code. This...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  9. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  10. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. 31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  12. 31 CFR 558.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 558.505 Section 558.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SOUTH...

  13. 31 CFR 552.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 552.505 Section 552.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  14. 31 CFR 552.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 552.505 Section 552.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  15. 38 CFR 21.430 - Accountability for authorization and payment of training and rehabilitation services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... authorization and payment of training and rehabilitation services. 21.430 Section 21.430 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Rehabilitation and Employment Under 38 U.S.C. Chapter 31 Accountability § 21.430...

  16. 31 CFR 547.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... institution is authorized to debit any blocked account held at that financial institution in payment or... section, the term normal service charges shall include charges in payment or reimbursement for interest... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges,...

  17. 31 CFR 560.547 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... authorized to debit any blocked account held at that financial institution in payment or reimbursement for... term normal service charges shall include charges in payment or reimbursement for interest due; cable... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  18. 31 CFR 549.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charges shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  19. 31 CFR 590.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... institution is authorized to debit any blocked account held at that financial institution in payment or... section, the term normal service charges shall include charges in payment or reimbursement for interest... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges,...

  20. 31 CFR 538.504 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... authorized to debit any blocked account with such U.S. financial institution in payment or reimbursement for...) As used in this section, the term normal service charge shall include charges in payment or... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance...

  1. 31 CFR 560.547 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... authorized to debit any blocked account held at that financial institution in payment or reimbursement for... term normal service charges shall include charges in payment or reimbursement for interest due; cable... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  2. 31 CFR 543.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charges shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  3. 31 CFR 546.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charges shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  4. 31 CFR 588.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... authorized to debit any blocked account held at that financial institution in payment or reimbursement for... term normal service charges shall include charges in payment or reimbursement for interest due; cable... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  5. 31 CFR 576.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... institution is authorized to debit any blocked account held at that financial institution in payment or... section, the term normal service charge shall include charges in payment or reimbursement for interest due... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...

  6. 31 CFR 570.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charges shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  7. 31 CFR 537.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charge shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  8. 31 CFR 541.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... debit any blocked account held at that financial institution in payment or reimbursement for normal... service charge shall include charges in payment or reimbursement for interest due; cable, telegraph... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees,...

  9. Accounts receivable cash management: it all happens at the point-of-service.

    PubMed

    Hajny, T

    2000-01-01

    If your accounts receivable is not generating the cash your practice needs in a timely and effective manner, look first at your front-end processes. Nine times out of ten, this is where the system is failing. The improvements suggested here will not only generate cash quicker, but also will enhance customer service and lower overall costs by reducing the need for rework.

  10. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  11. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  12. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  13. 31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 542.505 Section 542.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY...

  14. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of... to the Healthy, Hunger-Free Kids Act of 2010'' on June 17, 2011. The Office of Management and Budget... requirements contained in the Healthy, Hunger-Free Kids Act of 2010 (Pub. L. 111-296) regarding equity...

  15. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... Allocations; Uniformed Services Accounts; Methods of Withdrawing Funds From the Thrift Savings Plan; Death... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP. This final rule conforms the...

  16. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Elections and Contribution Allocations; Uniformed Services Accounts; Death Benefits; Thrift Savings Plan... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP, subject to certain restrictions...

  17. Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting.

    ERIC Educational Resources Information Center

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

    In determining standards to judge an agency's performance in meeting its responsibilities to the public, two fundamental factors must be taken into consideration: (1) standards for financial accounting and service reporting must be formulated in the knowledge that variations among agencies will necessarily give rise to variations in applicability…

  18. 12 CFR 234.6 - Access to Federal Reserve Bank accounts and services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Access to Federal Reserve Bank accounts and services. 234.6 Section 234.6 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) DESIGNATED FINANCIAL MARKET UTILITIES (REGULATION HH) §...

  19. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  1. 31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  3. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  4. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  5. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  6. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  8. Power, Blame, and Accountability: Medicaid Managed Care for Mental Health Services in New Mexico

    PubMed Central

    Willging, Cathleen E.

    2005-01-01

    I examine the provision of mental health services to Medicaid recipients in New Mexico to illustrate how managed care accountability models subvert the allocation of responsibility for delivering, monitoring, and improving care for the poor. The downward transfer of responsibility is a phenomenon emergent in this hierarchically organized system. I offer three examples to clarify the implications of accountability discourse. First, I problematize the public–private “partnership” between the state and its managed care contractors to illuminate the complexities of exacting state oversight in a medically underserved, rural setting. Second, I discuss the strategic deployment of accountability discourse by members of this partnership to limit use of expensive services by Medicaid recipients. Third, I focus on transportation for Medicaid recipients to show how market triumphalism drives patient care decisions. Providers and patients with the least amount of formal authority and power are typically blamed for system deficiencies. PMID:15789628

  9. Power, blame, and accountability: Medicaid managed care for mental health services in New Mexico.

    PubMed

    Willging, Cathleen E

    2005-03-01

    I examine the provision of mental health services to Medicaid recipients in New Mexico to illustrate how managed care accountability models subvert the allocation of responsibility for delivering, monitoring, and improving care for the poor. The downward transfer of responsibility is a phenomenon emergent in this hierarchically organized system. I offer three examples to clarify the implications of accountability discourse. First, I problematize the public-private "partnership" between the state and its managed care contractors to illuminate the complexities of exacting state oversight in a medically underserved, rural setting. Second, I discuss the strategic deployment of accountability discourse by members of this partnership to limit use of expensive services by Medicaid recipients. Third, I focus on transportation for Medicaid recipients to show how market triumphalism drives patient care decisions. Providers and patients with the least amount of formal authority and power are typically blamed for system deficiencies.

  10. Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management Oversight

    DTIC Science & Technology

    2014-08-13

    collection. This is the first in a series of reports concerning medical service accounts ( MSAs ). This report provides the results of our review...performed at U.S. Army Brooke Army Medical Center (BAMC). We reviewed the 25 highest dollar delinquent MSAs valued at $11.0 million. Finding BAMC...Uniform Business Office (UBO) management did not effectively manage delinquent MSAs . As of May 29, 2013, BAMC UBO management had 15,106 outstanding

  11. Delinquent Medical Service Accounts at William Beaumont Army Medical Center Need Additional Management Oversight

    DTIC Science & Technology

    2014-09-16

    collection. This is the second in a series of reports concerning delinquent medical service accounts ( MSAs ). This report provides the results of our...review performed at WBAMC. We reviewed the 25 highest-dollar delinquent MSAs valued at $525,209. Finding WBAMC Uniform Business Office (UBO...management did not effectively manage delinquent MSAs . As of May 29, 2013, 1,688 of WBAMC MSAs , valued at $857,003, were more than 180 days delinquent

  12. Cost accounting models used for price-setting of health services: an international review.

    PubMed

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals.

  13. Learning by Doing: Concepts and Models for Service-Learning in Accounting. AAHE's Series on Service-Learning in the Disciplines.

    ERIC Educational Resources Information Center

    Rama, D. V., Ed.

    This volume is part of a series of 18 monographs on service learning and the academic disciplines. It is designed to (1) develop a theoretical framework for service learning in accounting consistent with the goals identified by accounting educators and the recent efforts toward curriculum reform, and (2) describe specific active learning…

  14. Cost accounting methodologies in price setting of acute inpatient services in Hungary.

    PubMed

    Gaal, Peter; Stefka, Nóra; Nagy, Júlia

    2006-08-01

    On the basis of documentary analysis and interviews with decision makers, this paper discusses the cost accounting methodologies used for price setting of inpatient services in the Hungarian health care system focusing on sector of acute inpatient care, which is financed through the Hungarian adaptation of Diagnosis Related Groups since 1993. Hungary has a quite sophisticated DRG system, which had a deep impact on the efficiency of the acute inpatient care sector. Nevertheless, the system requires continuous maintenance, where the cooperation of hospitals, as well as the minimisation of political influence are critical success factors.

  15. From small area variations to accountable care organizations: how health services research can inform policy.

    PubMed

    Luft, Harold S

    2012-04-01

    Much of health services research seeks to inform particular policy choices and is best characterized as policy-driven research. The reverse, research-driven policy, occurs when studies alter how people perceive reality, which eventually leads to new policy. An example of the latter is nearly four decades of work by John Wennberg and colleagues. Observing variations in practice across small geographic areas led to the notion that some care is preference sensitive, whereas other care is supply constrained. For the former, patient, rather than physician, preferences should be honored, after acquiring and effectively communicating the best available information on the benefits and risks of treatment options. Finding that areas with high use of services have no better quality or outcomes than do areas with lower use led to the notion of accountable care organizations (ACOs). Eventually, both patient engagement and ACOs were written into the Affordable Care Act of 2010.

  16. Accounting for natural resources and environmental sustainability: linking ecosystem services to human well-being.

    PubMed

    Jordan, Stephen J; Hayes, Sharon E; Yoskowitz, David; Smith, Lisa M; Summers, J Kevin; Russell, Marc; Benson, William H

    2010-03-01

    One of society's greatest challenges is to sustain natural resources while promoting economic growth and quality of life. In the face of this challenge, society must measure the effectiveness of programs established to safeguard the environment. The impetus for demonstrating positive results from government-sponsored research and regulation in the United States comes from Congress (General Accountability Office; GAO) and the Executive Branch (Office of Management and Budget; OMB). The message is: regulatory and research programs must demonstrate outcomes that justify their costs. Although the concept is simple, it is a complex problem to demonstrate that environmental research, policies, and regulations cause measurable changes in environmental quality. Even where changes in environmental quality can be tracked reliably, the connections between government actions and environmental outcomes seldom are direct or straightforward. In this article, we describe emerging efforts (with emphasis on the role of the U.S. Environmental Protection Agency; EPA) to frame and measure environmental outcomes in terms of ecosystem services and values-societally and ecologically meaningful metrics for gauging how well we manage environmental resources. As examples of accounting for outcomes and values, we present a novel, low-cost method for determining relative values of multiple ecosystem services, and describe emerging research on indicators of human well-being.

  17. Physical and monetary ecosystem service accounts for Europe: A case study for in-stream nitrogen retention.

    PubMed

    La Notte, Alessandra; Maes, Joachim; Dalmazzone, Silvana; Crossman, Neville D; Grizzetti, Bruna; Bidoglio, Giovanni

    2017-02-01

    In this paper we present a case study of integrated ecosystem and economic accounting based on the System of Environmental Economic Accounting - Experimental Ecosystem Accounts (SEEA-EEA). We develop accounts, in physical and monetary terms, for the water purification ecosystem service in Europe over a 20-year time period (1985-2005). The estimation of nitrogen retention is based on the GREEN biophysical model, within which we impose a sustainability threshold to obtain the physical indicators of capacity - the ability of an ecosystem to sustainably supply ecosystem services. Key messages of our paper pertain the notion of capacity, operationalized in accounting terms with reference to individual ecosystem services rather than to the ecosystem as a whole, and intended as the stock that provides the sustainable flow of the service. The study clarifies the difference between sustainable flow and actual flow of the service, which should be calculated jointly so as to enable an assessment of the sustainability of current use of ecosystem services. Finally, by distinguishing the notion of 'process' (referred to the ecosystem) from that of 'capacity' (pertaining specific services) and proposing a methodology to calculate capacity and flow, we suggest an implementable way to operationalize the SEEA-EEA accounts.

  18. 25 CFR 15.301 - May I receive funds from the decedent's IIM account for funeral services?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... burial; and (3) The decedent's IIM account contains more than $2,500 on the date of death. (b) You must... approve reasonable costs of no more than $1,000 that are necessary for the burial services, taking...

  19. 25 CFR 15.301 - May I receive funds from the decedent's IIM account for funeral services?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... burial; and (3) The decedent's IIM account contains more than $2,500 on the date of death. (b) You must... approve reasonable costs of no more than $1,000 that are necessary for the burial services, taking...

  20. 25 CFR 15.301 - May I receive funds from the decedent's IIM account for funeral services?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... burial; and (3) The decedent's IIM account contains more than $2,500 on the date of death. (b) You must... approve reasonable costs of no more than $1,000 that are necessary for the burial services, taking...

  1. Determining Which Introductory Physics Topics Pre-Service Physics Teachers Have Difficulty Understanding and What Accounts for These Difficulties

    ERIC Educational Resources Information Center

    Sahin, Esin; Yagbasan, Rahmi

    2012-01-01

    This study aims at diagnosing which subjects pre-service physics teachers have difficulty understanding in introductory physics courses and what accounts for these difficulties. A questionnaire consisting of two qualitative questions was used to collect data for this study. The questionnaire was administered to 101 pre-service physics teachers who…

  2. 76 FR 36400 - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-22

    ... peak and off-peak energy prices or selling ancillary services; and similar to a transmission asset (e.g... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission 18 CFR Chapter I Third-Party Provision of Ancillary Services; Accounting...

  3. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  4. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  5. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  6. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  7. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  8. 75 FR 66797 - PricewaterhouseCoopers LLP (“PwC”) Internal Firm Services Client Account Administrators Group...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-29

    ... Employment and Training Administration PricewaterhouseCoopers LLP (``PwC'') Internal Firm Services Client... Adjustment Assistance on September 1, 2010, applicable to workers of PricewaterhouseCoopers LLP (``PwC... read PricewaterhouseCoopers LLP (``PwC''), Internal Firm Services Client Account Administrators...

  9. Service delivery under translation: multi-stakeholder accountability in the non-profit community sector in New Zealand.

    PubMed

    Boon, Bronwyn; Greatbanks, Richard; Munro, Jenny; Gaffney, Michael

    2017-03-01

    This paper addresses the challenge reported in the research literature of providing adequate accounts of service quality and value to multiple stakeholders. Rather than starting with a particular accountability practice, we examine the accounts of complex service delivery and results from the perspective of five key stakeholder groups. The case study at the empirical centre of this research is a small New Zealand non-profit organisation that provides community-based wraparound casework to young people, and their families, with multiple and complex needs. This paper reports on data collected during 2009-2012 through interviews with five key stakeholders of this service: the young people, the caseworkers, the co-providers, the managers and the funders. Drawing on translation theory, the different points of reference and the consequential shifts in focus, content and meaning within the multiple stakeholder accounts are traced. The findings show that while each stakeholder group brings a unique point of reference to the service delivery, there are degrees of overlap in the focus and content of the accounts. This is particularly evident in the 'relationship' dimension. While overlaps may exist, points of invisibility are also revealed. Accountability tensions can be traced directly to these points of invisibility. As a result of this analysis, it is argued that more explicit attention to the impact of multiple stakeholders at the level of epistemology provides a mechanism for addressing some of the tensions routinely raised.

  10. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.

    PubMed

    Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  11. 5 CFR 630.504 - Reestablishment of leave account after military service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns...

  12. 5 CFR 630.504 - Reestablishment of leave account after military service.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns...

  13. 5 CFR 630.504 - Reestablishment of leave account after military service.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns...

  14. 5 CFR 630.504 - Reestablishment of leave account after military service.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns...

  15. 5 CFR 630.504 - Reestablishment of leave account after military service.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns...

  16. 31 CFR 585.520 - Entries in certain accounts for normal service charges authorized.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. An Analysis of the Cost Accounting System for the Depot Maintenance Service, Air Force Industrial Fund.

    DTIC Science & Technology

    1987-09-01

    Requirements .. ..... 11 * Current Cost Accounting System .. ...... 15 Summary ................... 18 III. Methodology. ................... 19 Data Collection...for depot maintenance operations. The third section describes the current cost accounting system used within the AFLC Depot Maintenance. Management...and provide recommendations for further research. 48 V. Conclusions and Recommendations The current cost accounting system works. Most of the

  18. Medicare: Documenting Teaching Physician Services Still a Problem. Report to Congressional Committees by the United State General Accounting Office.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    Amounts billed for teaching physician services and paid by Medicare carriers were reviewed by the General Accounting Office (GAO) to determine whether such payments had been made only where the physicians had satisfied the requirements of the Social Security Act. Attention was focused on the requirement that teaching physicians must provide a…

  19. DOD Financial Management: The Defense Finance and Accounting Service Needs to Fully Implement Financial Improvements for Contract Pay

    DTIC Science & Technology

    2014-06-01

    Accounting Service DISA Defense Information Systems Agency DOD Department of Defense EAS Entitlement Automation System EFT electronic funds transfer...who input the approval status into MOCAS. MOCAS processes the approved invoices to be paid either by check or electronic funds transfer ( EFT ...transmit the EFT file to the Federal Reserve Bank to make the payment

  20. Changes in Low-Value Services in Year 1 of the Medicare Pioneer Accountable Care Organization Program

    PubMed Central

    Schwartz, Aaron L.; Chernew, Michael E.; Landon, Bruce E.; McWilliams, J. Michael

    2016-01-01

    Importance Wasteful practices are widespread in the US health care system. It is unclear if payment models intended to improve health care efficiency, such as the Medicare accountable care organization (ACO) programs, discourage the provision of low-value services. Objective To assess whether the first year of the Medicare Pioneer ACO program was associated with a reduction in use of low-value services. Design, Setting and Participants In a difference-in-differences analysis, we compared use of low-value services between Medicare fee-for-service beneficiaries attributed to provider groups that entered the Pioneer program (ACO group) and beneficiaries attributed to other providers (control group) before (2009–2011) vs. after (2012) Pioneer ACO contracts began. We adjusted comparisons for beneficiaries’ sociodemographic and clinical characteristics and for geography. We decomposed estimates according to service characteristics (clinical category, price, and sensitivity to patient preferences) and compared estimates between subgroups of ACOs with higher vs. lower baseline use of low-value services. Main Outcomes and Measures Use of, and spending on, 31 services in instances that provide minimal clinical benefit. Results During the pre-contract period, trends in use of low-value services were similar for the ACO and control groups. The first year of ACO contracts was associated with a differential reduction of 0.8 low-value services per 100 beneficiaries for the ACO group (95% CI: −1.2, −0.4; P<0.001), corresponding to a 1.9% reduction in service quantity (95% CI: −2.9%, −0.9%) and a 4.5% differential reduction in spending on low-value services (95% CI: −7.5%, −1.4%; P=0.004). Differential reductions were similar for services less vs. more sensitive to patient preferences and for higher- vs. lower-priced services. ACOs with higher than their markets average baseline levels of low-value service use experienced greater service reductions (−1.2 services

  1. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR...

  2. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR...

  3. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR...

  4. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR...

  5. Human Services Program Evaluation: "How to Improve Your Accountability and Program Effectiveness"

    ERIC Educational Resources Information Center

    Barrett, Thomas; Sorensen, James

    2015-01-01

    The term "outcome evaluation" has become one of the most popular terms among human service providers and those whose job it is to evaluate the impact of human service programs. In the public sector alone, there are over a hundred instruments in use to evaluate the impact of state human service programs. Most states, many providers, and…

  6. 32 CFR 352a.4 - Responsibilities and functions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Responsibilities and functions. 352a.4 Section...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive...

  7. 32 CFR 352a.6 - Authorities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.6 Authorities. The Director, DFAS, is specifically delegated authority to: (a) Represent the C, DoD, on finance and accounting matters. (b) Have free... Agencies concerning finance and accounting activities, as necessary. (c) Enter into agreements with...

  8. 78 FR 51169 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-20

    ... Administration Services (MOCAS), Computerized Accounts Payable System (CAPS), Integrated Accounts Payable... of the Secretary Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service... 1995, the DFAS announces a proposed public information collection and seeks public comment on...

  9. 31 CFR 515.509 - Entries in certain accounts for normal service charges.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... United States of such banking institution) in payment or reimbursement for normal service charges owed to.... (b) As used in this section, the term normal service charge shall include charges in payment or... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance...

  10. Health and Human Services Issues. United States General Accounting Office Transition Series.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    Discussing major policy, management, and program issues facing Congress and the Clinton administration in the area of health and human services, this pamphlet provides recommendations for the Department of Health and Human Services (HHS) regarding the social security system, the welfare system, preventing child abuse, and safeguarding the nation's…

  11. 31 CFR 515.509 - Entries in certain accounts for normal service charges.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... against any foreign currency account maintained by it with a banking institution in a designated foreign... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY CUBAN...

  12. 31 CFR 500.509 - Entries in certain accounts for normal service charges.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... against any foreign currency account maintained by it with a banking institution in any designated foreign... and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY FOREIGN...

  13. Please understand when I cry out in pain: women's accounts of maternity services during labour and delivery in Ghana

    PubMed Central

    D'Ambruoso, Lucia; Abbey, Mercy; Hussein, Julia

    2005-01-01

    Background This study was undertaken to investigate women's accounts of interactions with health care providers during labour and delivery and to assess the implications for acceptability and utilisation of maternity services in Ghana. Methods Twenty-one individual in-depth interviews and two focus group discussions were conducted with women of reproductive age who had delivered in the past five years in the Greater Accra Region. The study investigated women's perceptions and experiences of care in terms of factors that influenced place of delivery, satisfaction with services, expectations of care and whether they would recommend services. Results One component of care which appeared to be of great importance to women was staff attitudes. This factor had considerable influence on acceptability and utilisation of services. Otherwise, a successful labour outcome and non-medical factors such as cost, perceived quality of care and proximity of services were important. Our findings indicate that women expect humane, professional and courteous treatment from health professionals and a reasonable standard of physical environment. Women will consciously change their place of delivery and recommendations to others if they experience degrading and unacceptable behaviour. Conclusion The findings suggest that inter-personal aspects of care are key to women's expectations, which in turn govern satisfaction. Service improvements which address this aspect of care are likely to have an impact on health seeking behaviour and utilisation. Our findings suggest that user-views are important and warrant further investigation. The views of providers should also be investigated to identify channels by which service improvements, taking into account women's views, could be operationalised. We also recommend that interventions to improve delivery care should not only be directed to the health professional, but also to general health system improvements. PMID:16372911

  14. The development of satisfaction with service-related choices for disabled young people with degenerative conditions: evidence from parents' accounts.

    PubMed

    Maddison, Jane; Beresford, Bryony

    2012-07-01

    Satisfaction with service-related choices has not received much research attention, especially beyond medical/health-related decisions. This paper reports findings from an analysis of parents' accounts of making service-related choices with, or on behalf of, a disabled son or daughter with a degenerative condition. It focuses particularly on factors and processes, which contribute to parents' satisfaction. This is particularly interesting given that sub-optimal outcomes or negative consequences are often experienced following a service-related choice being implemented. The data reported here were collected as part of a larger, longitudinal study (the Choice and Change project) of service users' experiences of choice-making, including the outcomes and consequences of those choices. Parents of disabled young people with degenerative conditions formed part of this sample. The accounts of 14 of these parents, collected over three interviews during a two and a half-year period, all of whom expressed satisfaction with the medium- to long-term outcomes of a service-related choice, were selected for specific analyses to understand what underlies satisfaction with service-related choices. Clarity of the desired outcome for the young person supported effective decision-making and led parents to feel confident that the best possible choice was being made. Evidence of desired outcomes being attained were used by parents to 'trade off' the negative consequences of a choice. These included the considerable demands placed on parents' personal, financial and practical resources to operationalise a choice, and the emotional impact incurred by significant changes such as the loss of the carer role. The passage of time was important in allowing evidence of positive outcomes to emerge, psychological or emotional adjustments to be made, and for parents to develop trust in new service providers. The findings suggest that practitioners can have an important role in both practical and

  15. 18 CFR 367.4120 - Account 412, Cost and expenses of construction or other services.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... undertakes projects to construct physical property for associate or non-associate companies (see General Instructions § 367.24, Construction and service contracts for other companies) and the cost of...

  16. Accounting for the ecosystem services of migratory species: Quantifying migration support and spatial subsidies

    USGS Publications Warehouse

    Semmens, Darius J.; Diffendorfer, James E.; López-Hoffman, Laura; Shapiro, Carl D.

    2011-01-01

    Migratory species support ecosystem process and function in multiple areas, establishing ecological linkages between their different habitats. As they travel, migratory species also provide ecosystem services to people in many different locations. Previous research suggests there may be spatial mismatches between locations where humans use services and the ecosystems that produce them. This occurs with migratory species, between the areas that most support the species' population viability – and hence their long-term ability to provide services – and the locations where species provide the most ecosystem services. This paper presents a conceptual framework for estimating how much a particular location supports the provision of ecosystem services in other locations, and for estimating the extent to which local benefits are dependent upon other locations. We also describe a method for estimating the net payment, or subsidy, owed by or to a location that balances benefits received and support provided by locations throughout the migratory range of multiple species. The ability to quantify these spatial subsidies could provide a foundation for the establishment of markets that incentivize cross-jurisdictional cooperative management of migratory species. It could also provide a mechanism for resolving conflicts over the sustainable and equitable allocation of exploited migratory species.

  17. In-Service Training and Development Programs for Accountants in Business and Industry.

    ERIC Educational Resources Information Center

    Adams, Hobart Warren

    A survey was made of inservice training and development for accountants in 53 selected business firms varying in products, sales volume, and employees. Program philosophy and objectives, qualifications and selection of trainees and instructors, program content, instructional programs, and evaluation procedures were examined. Inservice programs,…

  18. 75 FR 66796 - Pricewaterhousecoopers LLP (“PwC”), Internal Firm Services Client Account Administrators Group...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-29

    ... Account Administrators Group Atlanta, GA; Amended Certification Regarding Eligibility To Apply for Worker Adjustment Assistance In accordance with Section 223 of the Trade Act of 1974, as amended (``Act''), 19 U.S.C... Administrators Group. The amended notice applicable to TA-W-73,630 is hereby issued as follows: All workers...

  19. Providing Better Education Services to the Poor: Accountability and Context in the Case of Guatemalan Decentralization

    ERIC Educational Resources Information Center

    Gershberg, Alec Ian; Meade, Ben; Andersson, Sven

    2009-01-01

    We explore how two community-based reform models align with the World Bank's "World Development Report 2004" accountability framework. Using a qualitative case study of rural Guatemalan primary schools, we examine local governance through interviews with a range of stakeholders. While both reforms appear appropriate according to the…

  20. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  1. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1110..., Loss on disposition of property (§ 367.4212), as appropriate. (d) For general ledger and balance sheet... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  2. Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional Management Oversight

    DTIC Science & Technology

    2015-09-24

    facilities. DGMC provides a full spectrum of care to a prime service area of more than 106,000 Tricare-eligible patients in the San Francisco-Sacramento...area and 370,000 patients from the Department of Veterans Affairs Northern California Health Care System that covers more than 40,000 square miles and...members of the Military Services and others entitled to or eligible for DoD medical care and benefits. U.S. Treasury FedDebt FedDebt is an online

  3. Department of Defense Finance and Accounting Service FY 1996/1997 Biennial Budget Estimates, February 1995.

    DTIC Science & Technology

    1995-02-01

    1500 1750 1744 1716 0D0336 DEFENSE BUSINESS MANAGEMENT SYSTEM Development/Modernization 16112 11043 9600 10400 Current Services 29919 31379 28957...29379 Subtotal 46031 42422 38557 39779 Appropriation: CPP 16112 11043 9600 10400 Appropriation: DBOF 29919 31379 28957 29379 H00146 DEFENSE CIVILIAN PAY

  4. 12 CFR 205.14 - Electronic fund transfer service provider not holding consumer's account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... initiates a transfer to effect a provisional credit in accordance with § 205.11(c)(2)(ii). (iii) If the..., in the appropriate amount and within the applicable time period, in accordance with § 205.11(c)(2)(i... 12 Banks and Banking 2 2014-01-01 2014-01-01 false Electronic fund transfer service provider...

  5. 12 CFR 205.14 - Electronic fund transfer service provider not holding consumer's account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... initiates a transfer to effect a provisional credit in accordance with § 205.11(c)(2)(ii). (iii) If the..., in the appropriate amount and within the applicable time period, in accordance with § 205.11(c)(2)(i... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Electronic fund transfer service provider...

  6. 12 CFR 205.14 - Electronic fund transfer service provider not holding consumer's account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... initiates a transfer to effect a provisional credit in accordance with § 205.11(c)(2)(ii). (iii) If the..., in the appropriate amount and within the applicable time period, in accordance with § 205.11(c)(2)(i... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Electronic fund transfer service provider...

  7. 12 CFR 205.14 - Electronic fund transfer service provider not holding consumer's account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... initiates a transfer to effect a provisional credit in accordance with § 205.11(c)(2)(ii). (iii) If the..., in the appropriate amount and within the applicable time period, in accordance with § 205.11(c)(2)(i... 12 Banks and Banking 2 2013-01-01 2013-01-01 false Electronic fund transfer service provider...

  8. 12 CFR 205.14 - Electronic fund transfer service provider not holding consumer's account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... initiates a transfer to effect a provisional credit in accordance with § 205.11(c)(2)(ii). (iii) If the..., in the appropriate amount and within the applicable time period, in accordance with § 205.11(c)(2)(i... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Electronic fund transfer service provider...

  9. 18 CFR 366.22 - Accounts and records of service companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... utility customers with respect to jurisdictional rates. (2) Transition period. Until December 31,...

  10. GABE: A Cloud Brokerage System for Service Selection, Accountability and Enforcement

    ERIC Educational Resources Information Center

    Sundareswaran, Smitha

    2014-01-01

    Much like its meteorological counterpart, "Cloud Computing" is an amorphous agglomeration of entities. It is amorphous in that the exact layout of the servers, the load balancers and their functions are neither known nor fixed. Its an agglomerate in that multiple service providers and vendors often coordinate to form a multitenant system…

  11. Accounting for ecosystem services in Life Cycle Assessment, Part II: toward an ecologically based LCA.

    PubMed

    Zhang, Yi; Baral, Anil; Bakshi, Bhavik R

    2010-04-01

    Despite the essential role of ecosystem goods and services in sustaining all human activities, they are often ignored in engineering decision making, even in methods that are meant to encourage sustainability. For example, conventional Life Cycle Assessment focuses on the impact of emissions and consumption of some resources. While aggregation and interpretation methods are quite advanced for emissions, similar methods for resources have been lagging, and most ignore the role of nature. Such oversight may even result in perverse decisions that encourage reliance on deteriorating ecosystem services. This article presents a step toward including the direct and indirect role of ecosystems in LCA, and a hierarchical scheme to interpret their contribution. The resulting Ecologically Based LCA (Eco-LCA) includes a large number of provisioning, regulating, and supporting ecosystem services as inputs to a life cycle model at the process or economy scale. These resources are represented in diverse physical units and may be compared via their mass, fuel value, industrial cumulative exergy consumption, or ecological cumulative exergy consumption or by normalization with total consumption of each resource or their availability. Such results at a fine scale provide insight about relative resource use and the risk and vulnerability to the loss of specific resources. Aggregate indicators are also defined to obtain indices such as renewability, efficiency, and return on investment. An Eco-LCA model of the 1997 economy is developed and made available via the web (www.resilience.osu.edu/ecolca). An illustrative example comparing paper and plastic cups provides insight into the features of the proposed approach. The need for further work in bridging the gap between knowledge about ecosystem services and their direct and indirect role in supporting human activities is discussed as an important area for future work.

  12. Allocating physicians' overhead costs to services: an econometric/accounting-activity based-approach.

    PubMed

    Peden, Al; Baker, Judith J

    2002-01-01

    Using the optimizing properties of econometric analysis, this study analyzes how physician overhead costs (OC) can be allocated to multiple activities to maximize precision in reimbursing the costs of services. Drawing on work by Leibenstein and Friedman, the analysis also shows that allocating OC to multiple activities unbiased by revenue requires controlling for revenue when making the estimates. Further econometric analysis shows that it is possible to save about 10 percent of OC by paying only for those that are necessary.

  13. Effects of organic farming on biodiversity and ecosystem services: taking landscape complexity into account.

    PubMed

    Winqvist, Camilla; Ahnström, Johan; Bengtsson, Jan

    2012-02-01

    The recent intensification of the arable landscape by modern agriculture has had negative effects on biodiversity. Organic farming has been introduced to mitigate negative effects, but is organic farming beneficial to biodiversity? In this review, we summarize recent research on the effects of organic farming on arable biodiversity of plants, arthropods, soil biota, birds, and mammals. The ecosystem services of pollination, biological control, seed predation, and decomposition are also included in this review. So far, organic farming seems to enhance the species richness and abundance of many common taxa, but its effects are often species specific and trait or context dependant. The landscape surrounding the focal field or farm also seems to be important. Landscape either enhances or reduces the positive effects of organic farming or acts via interactions where the surrounding landscape affects biodiversity or ecosystem services differently on organic and conventional farms. Finally, we discuss some of the potential mechanisms behind these results and how organic farming may develop in the future to increase its potential for sustaining biodiversity and associated ecosystem services.

  14. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    PubMed

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain.

  15. Points to consider for prioritizing clinical genetic testing services: a European consensus process oriented at accountability for reasonableness

    PubMed Central

    Severin, Franziska; Borry, Pascal; Cornel, Martina C; Daniels, Norman; Fellmann, Florence; Victoria Hodgson, Shirley; Howard, Heidi C; John, Jürgen; Kääriäinen, Helena; Kayserili, Hülya; Kent, Alastair; Koerber, Florian; Kristoffersson, Ulf; Kroese, Mark; Lewis, Celine; Marckmann, Georg; Meyer, Peter; Pfeufer, Arne; Schmidtke, Jörg; Skirton, Heather; Tranebjærg, Lisbeth; Rogowski, Wolf H

    2015-01-01

    Given the cost constraints of the European health-care systems, criteria are needed to decide which genetic services to fund from the public budgets, if not all can be covered. To ensure that high-priority services are available equitably within and across the European countries, a shared set of prioritization criteria would be desirable. A decision process following the accountability for reasonableness framework was undertaken, including a multidisciplinary EuroGentest/PPPC-ESHG workshop to develop shared prioritization criteria. Resources are currently too limited to fund all the beneficial genetic testing services available in the next decade. Ethically and economically reflected prioritization criteria are needed. Prioritization should be based on considerations of medical benefit, health need and costs. Medical benefit includes evidence of benefit in terms of clinical benefit, benefit of information for important life decisions, benefit for other people apart from the person tested and the patient-specific likelihood of being affected by the condition tested for. It may be subject to a finite time window. Health need includes the severity of the condition tested for and its progression at the time of testing. Further discussion and better evidence is needed before clearly defined recommendations can be made or a prioritization algorithm proposed. To our knowledge, this is the first time a clinical society has initiated a decision process about health-care prioritization on a European level, following the principles of accountability for reasonableness. We provide points to consider to stimulate this debate across the EU and to serve as a reference for improving patient management. PMID:25248395

  16. 78 FR 41917 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ..., Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150. Request should... Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager,...

  17. 78 FR 31905 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-28

    ..., Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150. Request should... Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager,...

  18. Multilingual Services Accounting Act

    THOMAS, 111th Congress

    Rep. Foxx, Virginia [R-NC-5

    2009-03-10

    05/04/2009 Referred to the Subcommittee on Government Management, Organization, and Procurement. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. Multilingual Services Accounting Act

    THOMAS, 112th Congress

    Rep. Foxx, Virginia [R-NC-5

    2011-05-04

    05/13/2011 Referred to the Subcommittee on Government Organization, Efficiency, and Financial Management . (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  20. All That Money and for What Purpose? Examining Selected State Departments' of Education Accountability for Implementation, Monitoring, and Evaluation of Supplemental Education Services

    ERIC Educational Resources Information Center

    Giles, Bethany A.

    2013-01-01

    This study examined the accountability of selected state departments of education on how they implemented, monitored, and evaluated Supplemental Education Services (SES). No Child Left Behind (NCLB) requires low-performing Title I schools to use federal funds to extend the school day for at-risk children by providing SES afterschool programs. This…

  1. 20 CFR 668.600 - To whom is the INA grantee accountable for the provision of services and the expenditure of INA...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false To whom is the INA grantee accountable for the provision of services and the expenditure of INA funds? 668.600 Section 668.600 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT...

  2. 32 CFR 352a.5 - Relationships.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.5 Relationships. (a) In the performance of... of information concerning assigned programs, activities, and responsibilities. (2) Use established... avoid duplication and to achieve modernization, efficiency, economy, and user satisfaction. (b)...

  3. 78 FR 56866 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland, OH 44199, ATTN: Mr. Charles Moss, charles.moss@dfas.mil , 216-204-4426. SUPPLEMENTARY INFORMATION: Title; Associated Form; and OMB...

  4. One question: credit or debit? As health savings accounts gain in popularity, insurers and the financial services industry want to bank the cash.

    PubMed

    Becker, Cinda

    2006-01-16

    The Blue Cross and Blue Shield Association has a new sideline-banking. By chartering its own bank, the Blues is joining other insurers that have moved into financial services to adapt to the changes being wrought by health savings accounts. And other insurers have been faster to make the move. The Blues "is certainly late to the game" of banking, says analyst Katy Henrickson, left.

  5. School Lunch Program: Role and Impacts of Private Food Service Companies. United States General Accounting Office Report to Congressional Committees.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Resources, Community, and Economic Development Div.

    In the Healthy Meals for Healthy Americans Act of 1994, Congress directed the Government Accounting Office (GAO) to examine the use of private food establishments and caterers by schools participating in federal programs for school meals. In conducting its review, the GAO relied primarily on questionnaires returned by food authorities that had…

  6. Food Assistance: Financial Information on WIC Nutrition Services and Administrative Costs. United States General Accounting Office Report to Congressional Committees.

    ERIC Educational Resources Information Center

    Robertson, Robert E.

    The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a federally funded nutrition assistance program administered by the Department of Agriculture's (USDA) Food and Nutrition Service (FNS). Responding to Congressional requests for information regarding program costs, this report provides information on: (1) funding…

  7. Teacher Demographics in Florida's Public Schools, Fall 2012. Education Information & Accountability Services. Data Report. Series 2013-21D

    ERIC Educational Resources Information Center

    Florida Department of Education, 2013

    2013-01-01

    This data report shows the racial profile of Florida's public school teachers, and discusses short and long-term trends, distribution by race/ethnicity and length of service, and distribution by racial/ethnic and instructional categories. In the 2012-13 school year, Florida had 171,868 teachers. Each of Florida's six largest school districts has a…

  8. Initiation of Addiction Treatment and Access to Services: Young Adults' Accounts of Their Help-Seeking Experiences.

    PubMed

    Wagner, Vincent; Bertrand, Karine; Flores-Aranda, Jorge; Acier, Didier; Brunelle, Natacha; Landry, Michel; Brochu, Serge

    2016-12-04

    Substance addiction in young adults is particularly problematic. Yet, much remain at stake in understanding the specifics of this population's access to services. The objective of this study is to explore young adults' initiation of substance misuse treatment. Our study sample was composed of 35 individuals aged 18 to 30 with problematic psychoactive substance use who have been identified in criminal courts, hospital emergency departments, and Health and Social Services Centers in Québec (Canada). A thematic analysis was performed on the 62 semi-structured interviews conducted with participants. Three components emerged. First, personal elements-expectations, individual motivations, perceptions of use, and capacity to control it-influence initiation of substance misuse treatment. Second, family and peers have noticeable influences. Finally, system characteristics and prior care experiences also shape the process. Consideration should be given to tailor interventions that can reach young adults and encourage them to initiate appropriate care.

  9. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  10. Management accounting use and financial performance in public health-care organisations: evidence from the Italian National Health Service.

    PubMed

    Macinati, Manuela S; Anessi-Pessina, E

    2014-07-01

    Reforms of the public health-care sector have emphasised the role of management accounting (MA). However, there is little systematic evidence on its use and benefits. To fill this gap, we propose a contingency-based model which addresses three related issues, that is, whether: (i) MA use is influenced by contextual variables and MA design; (ii) top-management satisfaction with MA mediates the relationship between MA design and MA use; and (iii) financial performance is influenced by MA use. A questionnaire was mailed out to all Italian public health-care organisations. Structural equation modelling was performed to validate the research hypotheses. The response rate was 49%. Our findings suggest that: (i) cost-containment strategies encourage more sophisticated MA designs; (ii) MA use is directly and indirectly influenced by contingency, organisational, and behavioural variables; (iii) a weakly significant positive relationship exists between MA use and financial performance. These findings are relevant from the viewpoint of both top managers and policymakers. The former must make sure that MA is not only technically advanced, but also properly understood and appreciated by users. The latter need to be aware that MA may improve performance in ways and along dimensions that may not fully translate into better financial results.

  11. Evolving systems of care: Individuals found not criminally responsible on account of mental disorder in custody of civil and forensic psychiatric services.

    PubMed

    Crocker, A G; Côté, G

    2009-09-01

    Following psychiatric deinstitutionalization and changes in involuntary civil commitment laws, many individuals with severe mental disorders have been receiving mental health services through the back door, that is, the criminal justice system. Significant changes to the section of Criminal Code of Canada dealing with individuals with mental disorders have led to significant annual increases in the number of individuals declared Not criminally responsible on account of mental disorder (NCRMD), many of whom are directed to civil psychiatric settings. The goal of the present study was to describe the psychosociocriminological and risk characteristics of individuals found NCRMD remanded to civil psychiatric hospitals (CPH) compared to a forensic psychiatric hospital (FPH). This study was conducted between October 2004 and August 2006 in the sole FPH of the province of Québec and two large CPH in the Montréal metropolitan area. The final sample for the current study consisted of 96 men: 60 from the FPH and 36 from the two CPH. Results indicate that individuals in both settings have similar psychosociocriminal profiles, including PCL-R scores, but that individuals in CPH have higher scores in the Risk subscale of the HCR-20 than do their counterparts in the FPH. This difference is due to a higher score on two items: exposure to destabilizing factors and noncompliance with remediation attempts. Results are discussed in terms of the need for civil psychiatric settings to implement risk assessment and management programs into their services, and the need for further research into forensic mental health services.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 78 FR 52518 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-23

    .... Gregory Outlaw, (317) 510-4591. SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service... Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN... Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager,...

  14. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  15. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder. Part 5: How Essential Are Gender-Specific Forensic Psychiatric Services?

    PubMed Central

    Nicholls, Tonia L; Crocker, Anne G; Seto, Michael C; Wilson, Catherine M; Charette, Yanick; Côté, Gilles

    2015-01-01

    Objective: To state the sociodemographic characteristics, mental health histories, index offence characteristics, and criminal histories of male and female forensic psychiatric patients. Clinicians and researchers advocate that mental health and criminal justice organizations implement gender-specific services; however, few studies have sampled forensic patients to evaluate the extent to which men’s and women’s treatment and management needs are different. Method: Data were collected from Review Board files from May 2000 to April 2005 in the 3 largest Canadian provinces. Using official criminal records, participants were followed for 3 to 8 years, until December 2008. The final sample comprised 1800 individuals: 15.6% were women and 84.4% were men. Results: There were few demographic differences, but women had higher psychosocial functioning than men. Both men and women had extensive mental health histories; women were more likely diagnosed with mood disorders and PDs and men were more likely diagnosed with schizophrenia spectrum disorders and SUDs. The nature of the index offence did not differ by gender, except women were more likely to have perpetrated murders and attempted murders. For offences against a person, women were more likely to offend against offspring and partners and less likely to offend against strangers, compared with men. Women had significantly less extensive criminal histories than men. Conclusions: Not criminally responsible on account of mental disorder–accused women have a distinct psychosocial, clinical, and criminological profile from their male counterparts, which may suggest gender-specific assessment, risk management, and treatment in forensic services could benefit patients. The findings are also consistent with traditional models (Risk-Need-Responsivity) and ultimately demonstrate the importance of individual assessment and client-centred services. PMID:25886689

  16. Senior Executive Service Accountability Act

    THOMAS, 113th Congress

    Rep. Walberg, Tim [R-MI-7

    2014-07-23

    09/17/2014 Received in the Senate and Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  17. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  18. 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.…

  19. Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process

    DTIC Science & Technology

    2013-09-13

    have increased the military equipment asset account and decreased cash or accounts payable depending on the payment method. Impact of...Management System DASA(FO) Deputy Assistant Secretary of the Army (Financial Operations) DFAS Defense Finance and Accounting Service GFEBS...General Fund Enterprise Business System GLAC General Ledger Account Code IFS Integrated Facilities System IMCOM Installation Management

  20. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA. ACTION: Final rule. SUMMARY: Through this action, the Rural Housing Service (RHS) is amending its... Preservation and Direct Loan Division, Rural Housing Service, U.S. Department of Agriculture, STOP 0781,...

  1. DoD Officials Need to Improve Reporting of Obligations and Expenditures for the Guam Realignment

    DTIC Science & Technology

    2011-06-17

    Application and their travel requirements and expenses into the Defense Travel System. These systems electronically transfer expenditures back to FIS...System for disbursement by the Defense Finance and Accounting Service (DFAS). DON Obligation and Expenditure of MILCON Funds DON activities generate...and the Defense Finance and Accounting Service to: 1. Review all 2009 obligations and expenditures for the Guam realignment and provide

  2. 78 FR 53429 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-29

    ... Proposed Information Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS... Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service announces a proposed public information collection and seeks public comment on the provisions thereof. Comments are invited on:...

  3. 78 FR 41035 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-09

    ... of the Secretary Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service... of 1995, the Defense Finance and Accounting Service (DFAS) announces a proposed public information collection and seeks public comment on the provisions thereof. Comments are invited on: (a) Whether...

  4. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  5. 42 CFR 51c.112 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant...

  6. 42 CFR 56.113 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant...

  7. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  8. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  9. 42 CFR 59.212 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability....

  10. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  11. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  12. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  13. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  14. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  15. Recovery Act: Head Start Grantees Expand Services, but More Consistent Communication Could Improve Accountability and Decisions about Spending. Report to the Congress. GAO-11-166

    ERIC Educational Resources Information Center

    Ashby, Cornelia M.; Jones, Yvonne D.

    2010-01-01

    This report responds to two mandates for GAO under the American Recovery and Reinvestment Act of 2009 (Recovery Act). First, it is the latest report on the uses of and accountability for Recovery Act funds in selected states and localities. Second, it comments on recipients' reports of the jobs created and retained. The Recovery Act provided $2.1…

  16. 75 FR 21248 - Privacy Act of 1974; Systems of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-23

    ..., Corporate Communications and Legislative Liaison, Defense Finance and Accounting Service, DFAS-HKC/IN, 8899..., Corporate Communications and Legislative Liaison, 8899 E. 56th Street, Indianapolis, IN 46249-0150. Written... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications and...

  17. Challenges to and opportunities for improving mental health services for lesbian, gay, bisexual, and transgender people in Ireland: a narrative account.

    PubMed

    McCann, Edward; Sharek, Danika

    2014-12-01

    The views and opinions of people who use mental health services are being increasingly acknowledged in relation to rights-based, socially-inclusive, and recovery-oriented care. However, little is known of the experiences of lesbian, gay, bisexual, and transgender (LGBT) people in this respect. The aim of the present study was to explore the experiences and needs of LGBT people in relation to mental health services. The study was an exploratory design utilizing mixed methods. Both quantitative and qualitative data were collected using a survey instrument (n = 125) and in-depth semistructured interviews (n = 20) with a sample of people who had completed the survey. This paper will report on the findings from the interview data. The data were thematically analysed, and the main themes that emerged included accessing services, treatment choices, mental health service experiences, and other supports. The findings inform the discussion, and recommendations are made in terms of future mental health practice, education, and research.

  18. Explaining as Mediated Action: An Analysis of Pre-Service Teachers' Account of Forces of Inertia in Non-Inertial Frames of Reference

    ERIC Educational Resources Information Center

    de Pereira, Alexsandro Pereira; Lima Junior, Paulo; Rodrigues, Renato Felix

    2016-01-01

    Explaining is one of the most important everyday practices in science education. In this article, we examine how scientific explanations could serve as cultural tools for members of a group of pre-service physics teachers. Specifically, we aim at their use of explanations about forces of inertia in non-inertial frames of reference. A basic…

  19. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be...

  20. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 86.18 Section 86.18 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH... Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant...

  1. Integrating ecosystem services analysis into scenario planning practice: accounting for street tree benefits with i-Tree valuation in Central Texas.

    PubMed

    Hilde, Thomas; Paterson, Robert

    2014-12-15

    Scenario planning continues to gain momentum in the United States as an effective process for building consensus on long-range community plans and creating regional visions for the future. However, efforts to integrate more sophisticated information into the analytical framework to help identify important ecosystem services have lagged in practice. This is problematic because understanding the tradeoffs of land consumption patterns on ecological integrity is central to mitigating the environmental degradation caused by land use change and new development. In this paper we describe how an ecosystem services valuation model, i-Tree, was integrated into a mainstream scenario planning software tool, Envision Tomorrow, to assess the benefits of public street trees for alternative future development scenarios. The tool is then applied to development scenarios from the City of Hutto, TX, a Central Texas Sustainable Places Project demonstration community. The integrated tool represents a methodological improvement for scenario planning practice, offers a way to incorporate ecosystem services analysis into mainstream planning processes, and serves as an example of how open source software tools can expand the range of issues available for community and regional planning consideration, even in cases where community resources are limited. The tool also offers room for future improvements; feasible options include canopy analysis of various future land use typologies, as well as a generalized street tree model for broader U.S. application.

  2. Pre-service Elementary School Teachers' Ability to Account for the Operation of Simple Physical Systems Using the Energy Conservation Law

    NASA Astrophysics Data System (ADS)

    Papadouris, Nicos; Hadjigeorgiou, Angela; Constantinou, Constantinos P.

    2014-12-01

    Energy is recognized as a core idea in science and, hence, a significant learning objective of science education. The effective promotion of this learning objective posits that teachers themselves possess sound conceptual understanding. This is needed for enabling them to organize effective learning environments for their students. In this study, we report on the results of an empirical investigation of teachers' understanding of energy. In particular, the focus is placed on pre-service teachers' ability to employ energy as a framework for analyzing the operation of physical systems. We have collected data from 198 pre-service teachers through three open-ended tasks that involved the application of the energy conservation principle to simple physical systems. The results corroborate the claim made in the literature that teachers typically do not possess functional, coherent understanding of this principle. Most importantly, the data serve to identify and document specific difficulties that hamper attempts to use energy for the analysis of the operation of physical systems. The difficulties we were able to document lend support to the idea that it is important to introduce the idea of energy degradation alongside the conservation of energy principle. The findings of this study have implications for the design of preparation programs for teachers, about energy. The findings also provide insights into the limitations of conventional teaching of energy, to which the participants had been exposed as students, in fostering coherent understanding of energy conservation.

  3. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.407 Revenue accounting expenses in Account 6620. (a) Revenue accounting expenses that are attributable to End User Common Line access... 47 Telecommunication 3 2010-10-01 2010-10-01 false Revenue accounting expenses in Account 6620....

  4. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

    Accountability is a key component of healthcare reforms, in Canada and internationally, but there is increasing recognition that one size does not fit all. A more nuanced understanding begins with clarifying what is meant by accountability, including specifying for what, by whom, to whom and how. These papers arise from a Partnership for Health System Improvement (PHSI), funded by the Canadian Institutes of Health Research (CIHR), on approaches to accountability that examined accountability across multiple healthcare subsectors in Ontario. The partnership features collaboration among an interdisciplinary team, working with senior policy makers, to clarify what is known about best practices to achieve accountability under various circumstances. This paper presents our conceptual framework. It examines potential approaches (policy instruments) and postulates that their outcomes may vary by subsector depending upon (a) the policy goals being pursued, (b) governance/ownership structures and relationships and (c) the types of goods and services being delivered, and their production characteristics (e.g., contestability, measurability and complexity). PMID:25305385

  5. IGP Services

    NASA Technical Reports Server (NTRS)

    Smith, Warren

    2003-01-01

    The goal is location-independent computing. Implementing a set of services to satisfy this goal, build upon the GLOBUS toolkit services, and implementing with OGSA. Current status includes: Event service, Job manager, Resource selector and Broker, Next versions in development.Development includes: Monitoring and testing, Portability manager, Performance prediction, Dynamic accounting, and MDS evaluation.

  6. Educative Accountability Policy Research: Methodology and Epistemology.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    1996-01-01

    Accountability policy research relies on systems theory, objectivism, and logical empiricism to identify learning performance indicators. Policy knowledge production should permit a more holistic, causally interdependent view of teaching, learning, and leadership services. Presents an accountability policy methodology stressing formative…

  7. Explaining as Mediated Action. An Analysis of Pre-service Teachers' Account of Forces of Inertia in Non-inertial Frames of Reference

    NASA Astrophysics Data System (ADS)

    de Pereira, Alexsandro Pereira; Lima Junior, Paulo; Rodrigues, Renato Felix

    2016-05-01

    Explaining is one of the most important everyday practices in science education. In this article, we examine how scientific explanations could serve as cultural tools for members of a group of pre-service physics teachers. Specifically, we aim at their use of explanations about forces of inertia in non-inertial frames of reference. A basic assumption of our study is that explanatory tools (e.g., typical explanations learned) shape the ways we think and speak about the world. Drawing on the theory of mediated action, analysis illustrates three major claims on scientific explanations: (1) explaining is an act of actively responding to explanations presented by others (and not only to evidence itself); (2) the actual experience of explaining involves the enactment of power and authority; (3) resistance (not acknowledging an explanation as one's own) might be a constitutive part of learning how to explain (hence, teachers could approach scientific explanation in a less dogmatic way). These assertions expand the possibilities of dialogue between studies of scientific explanations and the social sciences. Implications for science teaching and research in science education are presented.

  8. Strategic Planning for DFAS-Cleveland Expert Systems

    DTIC Science & Technology

    1991-03-01

    strategic planning. Our investigative approach utilizes questionnaires, coupled with an extensive literature review of current books, periodicals, articles ... telecomunication and data transfer protocols are needed for effective interfacing between micro and mainframe in order to convert stand alone micro...conferences continually stress a need for the ability to integrate expert systems into the business environment. However, few articles offer any description of

  9. 78 FR 43796 - Indebtedness of Military Personnel

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-22

    ... Department of the Army 32 CFR Part 513 Indebtedness of Military Personnel AGENCY: Department of the Army, DoD. ACTION: Final rule; removal. SUMMARY: This action removes regulations concerning indebtedness of military.... Program responsibility has been transferred to the Defense Finance and Accounting Services (DFAS),...

  10. 32 CFR 725.8 - Considerations in determining to grant or deny a request.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... should be requested from Director, Defense Finance and Accounting Service (DFAS), Cleveland Center... 32 National Defense 5 2010-07-01 2010-07-01 false Considerations in determining to grant or deny a request. 725.8 Section 725.8 National Defense Department of Defense (Continued) DEPARTMENT OF THE...

  11. 32 CFR 725.8 - Considerations in determining to grant or deny a request.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... should be requested from Director, Defense Finance and Accounting Service (DFAS), Cleveland Center... 32 National Defense 5 2011-07-01 2011-07-01 false Considerations in determining to grant or deny a request. 725.8 Section 725.8 National Defense Department of Defense (Continued) DEPARTMENT OF THE...

  12. 32 CFR 725.8 - Considerations in determining to grant or deny a request.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... should be requested from Director, Defense Finance and Accounting Service (DFAS), Cleveland Center... 32 National Defense 5 2012-07-01 2012-07-01 false Considerations in determining to grant or deny a request. 725.8 Section 725.8 National Defense Department of Defense (Continued) DEPARTMENT OF THE...

  13. 75 FR 19878 - Retroactive Stop Loss Special Pay Compensation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-16

    ... this information to the Defense Finance and Accounting Service (DFAS) for payment. Except as noted in... Appropriations Act. FOR FURTHER INFORMATION CONTACT: LTC Brigitte Williams, (703) 614-3973. SUPPLEMENTARY INFORMATION: This action provides for Retroactive Stop Loss Special Pay as authorized and appropriated in...

  14. 32 CFR 352a.5 - Relationships.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Relationships. 352a.5 Section 352a.5 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.5 Relationships. (a) In the performance...

  15. 32 CFR 352a.3 - Organization and management.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Organization and management. 352a.3 Section 352a.3 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.3 Organization and management....

  16. 32 CFR 352a.2 - Applicability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Applicability. 352a.2 Section 352a.2 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.2 Applicability. This part applies to...

  17. 32 CFR 352a.3 - Organization and management.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Organization and management. 352a.3 Section 352a.3 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.3 Organization and management....

  18. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  19. 42 CFR 124.8 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who...

  20. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... consumer before an account is opened or a service is provided, whichever is earlier. An institution is... paragraph (a)(1)(ii) of this section, if the consumer is not present at the institution when the account is... service is provided, whichever is earlier. (ii) Timing of electronic disclosures. If a consumer who is...

  1. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... consumer before an account is opened or a service is provided, whichever is earlier. An institution is... paragraph (a)(1)(ii) of this section, if the consumer is not present at the institution when the account is... service is provided, whichever is earlier. (ii) Timing of electronic disclosures. If a consumer who is...

  2. 42 CFR 61.12 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such...

  3. 42 CFR 61.12 - Accountability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such...

  4. 42 CFR 61.12 - Accountability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such...

  5. 42 CFR 61.12 - Accountability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such...

  6. 42 CFR 61.12 - Accountability.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such...

  7. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

    The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

  8. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  9. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  10. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  11. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  12. 78 FR 41918 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    .../Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th Street, Indianapolis, IN... of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899...

  13. 78 FR 41919 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ... Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150 or at... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E..., Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E....

  14. 77 FR 69444 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th Street, Indianapolis, IN 46249-0150 or at... Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E... Information/Privacy Act Program Manager, Corporate Communications, DFAS-ZCF/IN, 8899 E. 56th...

  15. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

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

  16. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  17. Defining ecosystem assets for natural capital accounting

    USGS Publications Warehouse

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

    2016-01-01

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

  18. Defining Ecosystem Assets for Natural Capital Accounting

    PubMed Central

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

    2016-01-01

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

  19. Defining Ecosystem Assets for Natural Capital Accounting.

    PubMed

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

    2016-01-01

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

  20. 75 FR 63253 - State-56, Network User Account Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... of the network user account records that Department information systems, applications, and services... access to computer systems, platforms, services, applications, and databases within a Department network... systems, applications, and services within a Department network that record usage by individuals...

  1. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  2. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  3. 47 CFR 32.7199 - Content of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Content of accounts. 32.7199 Section 32.7199 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7199 Content of accounts. The Operating Tax accounts...

  4. An Empirical Investigation of the Relevant Skills of Forensic Accountants

    ERIC Educational Resources Information Center

    DiGabriele, James A.

    2008-01-01

    The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

  5. Managerial accounting applications in radiology.

    PubMed

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  6. Public Relations in Accounting: A Benchmark Study.

    ERIC Educational Resources Information Center

    Pincus, J. David; Pincus, Karen V.

    1987-01-01

    Reports on a national study of one segment of the professional services market: the accounting profession. Benchmark data on CPA firms' attitudes toward and uses of public relations are presented and practical and theoretical/research issues are discussed. (JC)

  7. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  8. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company...

  9. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  10. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  11. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  12. 18 CFR 367.3920 - Account 392, Transportation equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment...) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and...

  13. 31 CFR 281.8 - Reporting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Reporting and accounting. 281.8... SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281.8 Reporting and accounting. The Treasury Department will maintain a system of central accounting and...

  14. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  15. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  16. 50 CFR 12.31 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability....

  17. Private Sector Contracting and Democratic Accountability

    ERIC Educational Resources Information Center

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  18. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  19. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  20. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  1. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  2. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  3. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  4. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  5. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  6. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  8. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  9. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  10. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  11. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  12. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  13. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  14. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  15. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  16. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  17. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  18. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  19. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  20. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  1. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  2. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  3. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  4. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  5. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  6. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  7. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  8. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  9. 7 CFR 924.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess...

  10. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  11. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  12. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  13. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  14. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  15. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  16. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  17. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  18. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  19. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  20. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  1. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  2. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  4. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  5. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  6. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  7. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  8. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  9. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  10. 18 CFR 367.5 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  11. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  12. 7 CFR 916.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 916.42 Section 916.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 916.42 Accounting. (a) If, at the end of a fiscal period,...

  13. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  14. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  15. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  16. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  18. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  19. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  20. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  1. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  2. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  3. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. Integrated Approach to User Account Management

    NASA Technical Reports Server (NTRS)

    Kesselman, Glenn; Smith, William

    2007-01-01

    IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.

  5. 7 CFR 924.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess...

  6. 7 CFR 917.38 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 917.38 Section 917.38 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 917.38 Accounting. If, at the end of a...

  7. 7 CFR 989.81 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of...

  8. 7 CFR 982.62 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 982.62 Section 982.62 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... WASHINGTON Order Regulating Handling Expenses and Assessments § 982.62 Accounting. (a) Operating reserve....

  9. 7 CFR 955.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 955.43 Accounting. (a) All funds received by the committee pursuant to...

  10. 7 CFR 956.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Expenses and Assessments § 956.43 Accounting. (a)...

  11. 7 CFR 922.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 922.42 Section 922.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... IN WASHINGTON Order Regulating Handling Expenses and Assessments § 922.42 Accounting. (a) If, at...

  12. 7 CFR 959.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess...

  13. 7 CFR 983.74 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a...

  14. 18 CFR 367.20 - Depreciation accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of...

  15. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  16. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  17. 7 CFR 925.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Expenses and Assessments § 925.42 Accounting. (a) If, at the end of a fiscal...

  18. 7 CFR 958.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be...

  19. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  20. 7 CFR 932.40 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 932.40 Section 932.40 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 932.40 Accounting. (a) If, at the end of a fiscal year,...

  1. 7 CFR 923.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 923.42 Section 923.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... COUNTIES IN WASHINGTON Order Regulating Handling Expenses and Assessments § 923.42 Accounting. (a) If,...

  2. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  3. 7 CFR 916.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 916.42 Section 916.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 916.42 Accounting. (a) If, at the end of a fiscal period,...

  4. 7 CFR 920.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 920.42 Section 920.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 920.42 Accounting. (a) If, at the end of a fiscal period, the...

  5. 7 CFR 985.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 7 CFR 966.43 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the...

  7. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  8. 7 CFR 927.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a...

  9. 7 CFR 953.35 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of...

  10. 45 CFR 1610.9 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a...

  11. 7 CFR 929.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of...

  12. 18 CFR 367.5 - Accounting period.

    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 period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that...

  13. Proceedings of the Conference on Educational Accountability.

    ERIC Educational Resources Information Center

    Educational Testing Service, Princeton, NJ.

    This Educational Testing Service conference provided an opportunity to clarify many of the issues and problems involved with educational accountability. Among these issues were assessment, evaluation, auditing, and performance contracting. The papers included in these proceedings are: The Means and Ends of Accountability (Terrel H. Bell); Issues…

  14. The Threat or Challenge of Accountability

    ERIC Educational Resources Information Center

    Rosenberg, Marvin L.; Brody, Ralph

    1974-01-01

    Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)

  15. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  16. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  17. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  18. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  19. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of the Office of Personnel Management may require an agency to establish and maintain a system...

  20. Accounting Programs' Home Pages: What's Happening.

    ERIC Educational Resources Information Center

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  1. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... otherwise provided by the Commission. Regulated telecommunications products and services are thereby fully... amended, and as detailed in subparts A through F of this part of the Commission's Rules and...

  2. 18 CFR 367.3950 - Account 395, Laboratory equipment.

    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 395, Laboratory... ACT Service Company Property Chart of Accounts § 367.3950 Account 395, Laboratory equipment. (a) This account must include the cost installed of laboratory equipment used for general laboratory purposes....

  3. 18 CFR 367.3950 - Account 395, Laboratory equipment.

    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 395, Laboratory... ACT Service Company Property Chart of Accounts § 367.3950 Account 395, Laboratory equipment. (a) This account must include the cost installed of laboratory equipment used for general laboratory purposes....

  4. 18 CFR 367.3950 - Account 395, Laboratory equipment.

    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 395, Laboratory... ACT Service Company Property Chart of Accounts § 367.3950 Account 395, Laboratory equipment. (a) This account must include the cost installed of laboratory equipment used for general laboratory purposes....

  5. 47 CFR 36.224 - Extraordinary items-Account 7600.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Extraordinary items-Account 7600. 36.224 Section 36.224 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Certain Income Accounts § 36.224 Extraordinary items—Account 7600. (a) Amounts in...

  6. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for...

  7. 7 CFR 948.200 - Accounting and collections.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account...

  8. 7 CFR 948.200 - Accounting and collections.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account...

  9. 7 CFR 948.200 - Accounting and collections.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account...

  10. 49 CFR 1510.15 - Accounting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for...

  11. 47 CFR 32.7899 - Content of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Content of accounts. 32.7899 Section 32.7899 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7899 Content of accounts. Jurisdictional differences...

  12. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All...

  13. 45 CFR 302.14 - Fiscal policies and accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting...

  14. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  15. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  16. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  17. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  18. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  19. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  20. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  1. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  2. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrator with respect to management, information systems, budgets, and other such matters. (a) The... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program... accountants. The Technical Accounting and Auditing Staff monitors industry developments, including...

  3. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  4. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  5. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  6. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  7. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  8. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  9. DoD Met Most Requirements of the Improper Payments Elimination and Recovery Act in FY 2014, but Improper Payment Estimates Were Unreliable

    DTIC Science & Technology

    2015-05-12

    Acronyms and Abbreviations AFR Agency Financial Report DFAS Defense Finance and Accounting Service DHA Defense Health Agency DoD IG Department of...Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202-4302. Respondents should be aware that notwithstanding any other provision ...independent, relevant, and timely oversight of the Department of Defense that supports the warfighter; promotes accountability , integrity, and

  10. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... general use in connection with service company operations. (b) This account must include the following...) Remote control equipment and lines. (23) Sending keys. (24) Storage batteries. (25) Switchboards....

  11. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... general use in connection with service company operations. (b) This account must include the following...) Remote control equipment and lines. (23) Sending keys. (24) Storage batteries. (25) Switchboards....

  12. DoD Actions Were Not Adequate to Reduce Improper Travel Payments

    DTIC Science & Technology

    2016-03-10

    Courier Service 1 1 1 No No Defense Finance and Accounting Service 38 18 29 Yes Yes Defense Human Resource Activity 25 19 29 Yes Yes Defense Information...Engineers travel pay; U.S. Army Corps of Engineers commercial pay; and Navy Enterprise Resource Planning System commercial pay. 1 Public Law 111-204...Consolidated Reports DFAS POC for Results of Voucher Review3 Director, Test Resource Management Center 1 1 1 Yes No3 Defense Technology Security

  13. 47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... based on the separation of Account 2001—Telecommunications Plant in Service. Network Operations Expenses ... Section 36.352 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER...

  14. Accounting: "Balancing Out" the Accounting Program.

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  15. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  17. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  18. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  19. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  20. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 14 2012-01-01 2012-01-01 false Accounts of borrowers. 1951.7 Section 1951.7 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE...

  1. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Accounts of borrowers. 1951.7 Section 1951.7 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE...

  2. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 14 2014-01-01 2014-01-01 false Accounts of borrowers. 1951.7 Section 1951.7 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE...

  3. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  4. Intelsat new services

    NASA Astrophysics Data System (ADS)

    Hinchman, W. R.; Perillan, L.

    Intelsat was created in 1964 with the prime objective to provide the space segment required for international telecommunication services. Now Intelsat is moving in the direction of meeting telecommunications demand with new services. In the early 1980's, surveys indicated the need for a global, flexible, digital service for the business community, and it was decided by Intelsat to provide such a service. Details regarding business services are discussed, taking into account a service description, satellites, the earth segment, an electronic mail service, the utilization of many inexpensive remote terminals, microterminals, and transmission techniques. Another new service, introduced in 1983/84, provides basic satellite communications facilities for rural and remote communities. Two other new services are related to TV services provided via satellite, and to domestic services. The domestic services will allow countries to have reliable and cost-effective domestic satellite networks using the Intelsat space segment.

  5. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  6. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning"…

  7. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  8. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  9. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  10. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  12. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  13. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  14. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  15. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  16. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  17. 76 FR 4726 - Avaya Global Services, AOS Service Delivery, Worldwide Services Group, Including Workers Whose...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-26

    ... insurance (UI) tax account under the name Nortel Networks, Inc. and Avaya Global Services, AOS Service... unemployment (UI) wages are reported through Nortel Networks, Inc. and Avaya Global Services, AOS Service... Nortel Networks, Inc., Billerica, Massachusetts (TA-W-74,411B); Avaya Global Services, AOS...

  18. 34 CFR 303.346 - Responsibility and accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Responsibility and accountability. 303.346 Section 303.346 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability....

  19. 18 CFR 367.9130 - Account 913, Advertising expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the...

  20. 18 CFR 367.9130 - Account 913, Advertising expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the...

  1. 18 CFR 367.9130 - Account 913, Advertising expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the...

  2. 31 CFR 281.6 - Withdrawals from Treasury accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the Secretary, indicating the amount of exchange required, in units of foreign currency, and the name...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281.6 Withdrawals from Treasury accounts. Foreign exchange shall be withdrawn from accounts of...

  3. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL... general use in connection with service company operations. (b) This account must include the...

  4. 7 CFR 3550.202 - Past due accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Past due accounts. 3550.202 Section 3550.202 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Special Servicing § 3550.202 Past due accounts....

  5. 7 CFR 3550.202 - Past due accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Past due accounts. 3550.202 Section 3550.202 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Special Servicing § 3550.202 Past due accounts....

  6. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... companies. 256.234 Section 256.234 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.234 Accounts payable...

  7. 17 CFR 256.234 - Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies. 256.234 Section 256.234 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.234 Accounts payable...

  8. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting...

  9. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    I AD-RI54 787 HUMAN RESOURCE ACCOUNTING (U) NAVAL POSTGRADUATE SCHOOL 1/2 F MONTEREY CR J C MARTINS DEC 84 1UNCLASSIFIED /G 5/9 NL -~~ .. 2. . L...Monterey, California JUN1im THESISG HUMAN RESOURCE ACCOUNTING by Joaquim C. Martins LLJ.. December 1984 Thesis Advisor: R.A. McGonigal Approved for...REPORT & PECRI00 COVERED Master’s Thesis; Human Resource Accounting Dcme 94- ’ 6. PERFORMING ORG. REPORT NUMBER 7. AUTOR(*) . CONTRACT OR GRANT NUMBER

  10. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the...

  11. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in...

  12. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Current accounts and notes payable. 32.4000 Section 32.4000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES....4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently...

  13. 47 CFR 32.1191 - Accounts receivable allowance-other.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  14. 47 CFR 32.1171 - Allowance for doubtful accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  15. Carrier account utilization at the Goddard Space Flight Center

    NASA Technical Reports Server (NTRS)

    Mathis, W. E.; Langmead, J. T.

    1972-01-01

    The system in use at Goddard Space Flight Center for the utilization of the Common Use Service Carrier Account and the R&D Inventory Carrier Account technique for budgeting, accounting, financial control, and management reporting, both for the individual functional area and on a Center-wide basis, is documented.

  16. 7 CFR 1700.32 - Program Accounting and Regulatory Analysis.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting and financial services with respect to electric and telecommunications borrowers and directs and... standards of the Financial Accounting Standards Board, and recommends Agency policies and procedures. (d... 7 Agriculture 11 2011-01-01 2011-01-01 false Program Accounting and Regulatory Analysis....

  17. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Communication equipment. 367.3970 Section 367.3970 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3970 Account 397, Communication equipment. (a) This account must include the cost installed of telephone, telegraph, and wireless equipment...

  18. 18 CFR 367.3970 - Account 397, Communication equipment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Communication equipment. 367.3970 Section 367.3970 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3970 Account 397, Communication equipment. (a) This account must include the cost installed of telephone, telegraph, and wireless equipment...

  19. 18 CFR 41.10 - Examination of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their...

  20. 18 CFR 41.10 - Examination of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their...

  1. The Small Business Aspect of Bookkeeping/Accounting

    ERIC Educational Resources Information Center

    Schmidt, Gary D.

    1976-01-01

    Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

  2. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 47 CFR 36.503 - Accumulated depreciation-Account 3100.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Accumulated depreciation—Account 3100. (a) Amounts recorded in this account shall be separated on the basis...

  4. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in...

  5. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the...

  6. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the...

  7. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the...

  8. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in...

  9. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the...

  10. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in...

  11. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in...

  12. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  13. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

    This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

  14. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

    Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

  15. 47 CFR 36.372 - Marketing-Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Marketing-Account 6610 (Class B telephone... FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES JURISDICTIONAL SEPARATIONS... Expenses § 36.372 Marketing—Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class...

  16. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  17. Report of the Military Compensation and Retirement Modernization Commission

    DTIC Science & Technology

    2015-01-29

    XIV ACRONYM DEFINITION DEERS Defense Enrollment Eligibility Reporting System DeRA Defense Resale Activity DFAS Defense Finance and Accounting...lines) compared to the projected force profiles ( red lines) based on a blended retirement plan. The figures show that retention under the blended...They also present (in red ) the force profiles that would result from a blended retirement system that maintains the 20-year vesting of the Services

  18. Improvements Needed in Procedures for Certifying Medical Providers and Processing and Paying Medical Claims in the Philippines

    DTIC Science & Technology

    2011-09-09

    Processing and Paying Medical Claims in the Philippines Report Documentation Page Form ApprovedOMB No. 0704-0188 Public reporting burden for the...ABSTRACT unclassified c. THIS PAGE unclassified Standard Form 298 (Rev. 8-98) Prescribed by ANSI Std Z39-18 Additional Copies To obtain additional...Eligibility Reporting System DFAS Defense Finance and Accounting Service EFT Electronic Funds Transfer PhilHealth Philippine Health Insurance

  19. Department of Defense Manpower Requirements Report: Fy 1993

    DTIC Science & Technology

    1992-02-01

    functional transfer of 14 civilians to the Defense Finance and Accounting Service DFAS). 4. The Defense Medical Support Activity ( DMSA ) is...responsible for all aspects of DoD information systems used to support military health care and medical facility construction projects. DMSA Manpower ACTUAL...BUDGET FY 1991 FY 1992 FY 1993 Military 30 47 45 Officer (27) (44) (42) Enlisted (3) (3) (3) Civilian 78 84 85 Total 108 131 130 The DMSA amended FY 1993

  20. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.