Sample records for accounting standards codification

  1. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... [Release Nos. 33-9250; 34-65052; IC-29748] Commission Rules and Forms Related to the FASB's Accounting... Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The technical amendments include revision... prescribed under the Securities Act, Exchange Act and Investment Company Act. \\1\\ ``FASB Accounting Standards...

  2. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  3. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-28

    ...This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series.

  4. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  5. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

  6. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-09

    ... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB.... II. Background On June 30, 2009, the FASB issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board Accounting Standards Codification TM and the Hierarchy of...

  7. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  8. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-10

    ... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

  9. 78 FR 37696 - Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ... that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP). The references no longer exist in the..., 2012, to replace the obsolete references to paragraphs 110, 112, and 113 of Financial Accounting...

  10. 77 FR 42175 - Securities Act Industry Guides

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-18

    ... June 30, 2009, the Financial Accounting Standards Board (``FASB'') issued FASB Statement of Financial... Accepted Accounting Principles--a replacement of FASB Statement No. 162 (``Statement No. 168''), to establish the FASB Codification as the source of authoritative non-Commission accounting principles...

  11. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  12. Perspectives on medical malpractice self-insurance financial reporting.

    PubMed

    Frese, Richard C; Kitchen, Patrick J

    2012-11-01

    Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.

  13. 77 FR 35879 - Defense Federal Acquisition Regulation Supplement: Title 41 Positive Law Codification-Further...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-15

    ... Acquisition Regulation Supplement: Title 41 Positive Law Codification--Further Implementation (DFARS Case 2012...) to conform statutory titles throughout the DFARS to the new Positive Law Codification of Title 41... the ``Service Contract Labor Standards statute''). A table providing the historical titles of the Acts...

  14. The Futility of Attempting to Codify Academic Achievement Standards

    ERIC Educational Resources Information Center

    Sadler, D. Royce

    2014-01-01

    Internationally, attempts at developing explicit descriptions of academic achievement standards have been steadily intensifying. The aim has been to capture the essence of the standards in words, symbols or diagrams (collectively referred to as codifications) so that standards can be: set and maintained at appropriate levels; made broadly…

  15. Workbook for the Codification of State Statutes and Regulations

    EPA Pesticide Factsheets

    The Codification Workbook package consists of two documents. The first is this document -- the Codification Workbook which contains information and instructions for codification. The second document is the Appendix containing the supporting documents.

  16. 1 CFR 21.14 - Deviations from standard organization of the Code of Federal Regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 1 General Provisions 1 2010-01-01 2010-01-01 false Deviations from standard organization of the... CODIFICATION General Numbering § 21.14 Deviations from standard organization of the Code of Federal Regulations. (a) Any deviation from standard Code of Federal Regulations designations must be approved in advance...

  17. Professional Standards, Teacher Identities and an Ethics of Singularity

    ERIC Educational Resources Information Center

    Clarke, Matthew; Moore, Alex

    2013-01-01

    This paper offers a critical analysis of the education policy move towards teacher professional standards. Drawing on Lacan's three registers of the psyche (real, imaginary and symbolic), the paper argues that moves towards codification (and domestication) of teachers' work and identities in standardized (and sanitized) forms, such as the…

  18. Time for action: key considerations for implementing social accountability in the education of health professionals.

    PubMed

    Ventres, William; Boelen, Charles; Haq, Cynthia

    2017-09-12

    Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.

  19. 77 FR 57949 - Federal Acquisition Regulation; Positive Law Codification of Title 41

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-18

    ..., environmental, public health and safety effects, distributive impacts, and equity). E.O. 13563 emphasizes the... Work Hours and 40 U.S.C. chapter 37 Contract Work Hours Safety Standards Act. and Safety Standards... at improving performance, reliability, quality, safety, and life-cycle costs 41 U.S.C. 1711). For use...

  20. Language Names and Norms in Bosnia and Herzegovina

    ERIC Educational Resources Information Center

    Swagman, Kirstin J.

    2011-01-01

    The institutionalization of separate standard varieties for Bosnian, Croatian, and Serbian in the 1990s was hailed by many Bosnians as the long-denied recognition of the Bosnian idiom as distinct from the Serbian and Croatian varieties it had so often been subordinated under. Yet the accompanying codification of Bosnian standard language forms has…

  1. Effect on State Authorization of HSWA Section 3006(f): Availability of Information

    EPA Pesticide Factsheets

    This document expands on the discussion of Section 3006(f) in the preamble to the RCRA Codification Rule and explains how EPA intends to determine whether States have satisfied the Section 3006(f) standards.

  2. 48 CFR 1.303 - Publication and codification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Publication and codification. 1.303 Section 1.303 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL FEDERAL ACQUISITION REGULATIONS SYSTEM Agency Acquisition Regulations 1.303 Publication and codification...

  3. 48 CFR 701.303 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Publication and codification. 701.303 Section 701.303 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL... Acquisition Regulation 701.303 Publication and codification. (a) The AIDAR is USAID's Acquisition Regulation...

  4. 48 CFR 1.303 - Publication and codification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Publication and codification. 1.303 Section 1.303 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL FEDERAL ACQUISITION REGULATIONS SYSTEM Agency Acquisition Regulations 1.303 Publication and codification...

  5. 48 CFR 1.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Publication and codification. 1.303 Section 1.303 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL FEDERAL ACQUISITION REGULATIONS SYSTEM Agency Acquisition Regulations 1.303 Publication and codification...

  6. 48 CFR 701.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Publication and codification. 701.303 Section 701.303 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL... Acquisition Regulation 701.303 Publication and codification. (a) The AIDAR is USAID's Acquisition Regulation...

  7. 48 CFR 1401.303 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Publication and codification. 1401.303 Section 1401.303 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR... Publication and codification. (a)(1) Implementing and supplementing regulations issued under the DIAR System...

  8. 48 CFR 1401.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Publication and codification. 1401.303 Section 1401.303 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR... Publication and codification. (a)(1) Implementing and supplementing regulations issued under the DIAR System...

  9. 48 CFR 201.303 - Publication and codification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Publication and codification. 201.303 Section 201.303 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS... Regulations 201.303 Publication and codification. (a)(i) The DFARS is codified under chapter 2 in title 48...

  10. 48 CFR 3001.303 - Publication and codification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Publication and codification. 3001.303 Section 3001.303 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY... Acquisition Regulations 3001.303 Publication and codification. (a) The HSAR is issued as chapter 30 of Title...

  11. 48 CFR 201.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Publication and codification. 201.303 Section 201.303 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS... Regulations 201.303 Publication and codification. (a)(i) The DFARS is codified under chapter 2 in title 48...

  12. 48 CFR 970.0103 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Publication and codification. 970.0103 Section 970.0103 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY... System 970.0103 Publication and codification. (a) Organization of Part 970. (1) To the extent possible...

  13. 48 CFR 201.303 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Publication and codification. 201.303 Section 201.303 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS... Regulations 201.303 Publication and codification. (a)(i) The DFARS is codified under chapter 2 in title 48...

  14. 48 CFR 970.0103 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Publication and codification. 970.0103 Section 970.0103 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY... System 970.0103 Publication and codification. (a) Organization of Part 970. (1) To the extent possible...

  15. 48 CFR 3001.303 - Publication and codification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Publication and codification. 3001.303 Section 3001.303 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY... Acquisition Regulations 3001.303 Publication and codification. (a) The HSAR is issued as chapter 30 of Title...

  16. 48 CFR 201.303 - Publication and codification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Publication and codification. 201.303 Section 201.303 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS... Regulations 201.303 Publication and codification. (a)(i) The DFARS is codified under chapter 2 in title 48...

  17. 48 CFR 3001.303 - Publication and codification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Publication and codification. 3001.303 Section 3001.303 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY... Acquisition Regulations 3001.303 Publication and codification. (a) The HSAR is issued as chapter 30 of Title...

  18. 48 CFR 3401.303 - Publication and codification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Publication and codification. 3401.303 Section 3401.303 Federal Acquisition Regulations System DEPARTMENT OF EDUCATION... Publication and codification. (a) The EDAR is issued as chapter 34 of title 48 of the CFR. (1) The FAR...

  19. 48 CFR 3401.303 - Publication and codification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Publication and codification. 3401.303 Section 3401.303 Federal Acquisition Regulations System DEPARTMENT OF EDUCATION... Publication and codification. (a) The EDAR is issued as chapter 34 of title 48 of the CFR. (1) The FAR...

  20. 76 FR 78874 - Defense Federal Acquisition Regulation Supplement: Title 41 Positive Law Codification-Further...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-20

    ... Regulation Supplement: Title 41 Positive Law Codification--Further Implementation (DFARS Case 2012- D003... statutory titles to the new Positive Law Codification of Title 41, United States Code, ``Public Contracts... 111-350 enacted a new codified version of Title 41 United States Code (U.S.C.), entitled ``Public...

  1. 76 FR 58137 - Defense Federal Acquisition Regulation Supplement; Positive Law Codification of Title 41 U.S.C...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-20

    ... Supplement; Positive Law Codification of Title 41 U.S.C. (DFARS Case 2011-D036) AGENCY: Defense Acquisition... DFARS to the new Codification of Title 41, United States Code, ``Public Contracts.'' DATES: Effective... of Title 41, United States Code (U.S.C.), entitled ``Public Contracts.'' The purpose of this final...

  2. From Nominal to Quantitative Codification of Content-Neutral Variables in Graphics Research: The Beginnings of a Manifest Content Model.

    ERIC Educational Resources Information Center

    Crow, Wendell C.

    This paper suggests ways in which manifest, physical attributes of graphic elements can be described and measured. It also proposes a preliminary conceptual model that accounts for the readily apparent, measurable variables in a visual message. The graphic elements that are described include format, typeface, and photographs/artwork. The…

  3. The Effect Upon Verbal Interaction Data of the Medium Employed in the Codification Process.

    ERIC Educational Resources Information Center

    Long, John V.

    Persons quantifying classroom verbal interaction may obtain varying results as a consequence of using different media forms in their experiments. A study was done to see if the medium used in the codification process has an effect upon data obtained, and if so, what the nature of the effect is. Codification consists of the translation of observed…

  4. "We Are All Beginners": Amazigh in Language Policy and Educational Practice in Morocco

    ERIC Educational Resources Information Center

    El Aissati, Abderrahman; Karsmakers, Suzanne; Kurvers, Jeanne

    2011-01-01

    In 2003, the Amazigh (Berber) language and the Tifinagh script were, for the first time in history, introduced as a subject for all students in public primary schools in Morocco. This study first investigates the language planning policy behind the introduction of the new Amazigh curriculum: selection, codification, standardization, curriculum…

  5. The law of doctoring: a study of the codification of medical professionalism.

    PubMed

    Fichter, Andrew

    2009-01-01

    This essay argues that the concept of professionalism as it appears in health law is undergoing transformation as the applicable common law doctrines are increasingly being superseded by statutes and regulations. The doctor-patient relationship is being subjected to new rules of conduct intended to affirm the rights not only of patients but also of society at large. The bilateral relationship between doctor and patient has in many respects been transformed into a triadic one in which the concerns of public, as consumer and payor, are increasingly taken into account. In many respects this change has been necessary and inevitable as medicine has become a more commercial enterprise; but the change has also put traditional notions of professionalism at risk. Where professionalism is adversely affected by the process of its codification, it is incumbent upon law and policy makers to be aware of the fact. To this end, this essay first undertakes to define medical professionalism as a legal construct, and then formulates an analytic method with which to determine when professionalism is implicated and whether it is adequately accommodated by the law. The definition of professionalism the author advances is informed by concepts established in the literature of sociology, which identifies four core attributes-functional specificity, trust, disinterestedness and self-regulation. Each of these attributes is examined in turn with reference to case law selected to identify the value in question and to illustrate the nature of the change resulting from its codification.

  6. 1 CFR 21.11 - Standard organization of the Code of Federal Regulations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General... (h) Paragraphs, which are designated as follows: level 1(a), (b), (c), etc. level 2(1), (2), (3), etc. level 3(i), (ii), (iii), etc. level 4(A), (B), (C), etc. level 5(1), (2), (3), etc. level 6(i), (ii...

  7. 48 CFR 1301.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Publication and codification. 1301.303 Section 1301.303 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL DEPARTMENT OF COMMERCE ACQUISITION REGULATIONS SYSTEM Agency Acquisition Regulations 1301.303 Publication and...

  8. Cultural Resources Literature Search and Records Review - Upper Mississippi River Basin. Volume 11. Pool 10. Part 1.

    DTIC Science & Technology

    1983-01-01

    Codification 7 Q2F6 _Co2t Cra .crc !Trairie Legal Description: Township & Range T7_ R6__ Civil Township- _du Ch-ien Section Location. Sec_3___ Present...8217e Codific (’ation I Cr-0280 Cmt rv~od(f I SiteName: - TejlDuccript-.ion: TcI,-ls!hip & BiNgl)e 7N-I-6W- civil TwhiPrirodu * Ch ion USecl ion Location...State Codification # Cr_0216 County - ,:T - Si te Nne :" ..... .. .. LeJal Description: Town:ship & Range TN P6W ...... Civil Tcwnshipprjji. Ia-d Ch ion

  9. 48 CFR 1301.303 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... codification. 1301.303 Section 1301.303 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL DEPARTMENT OF COMMERCE ACQUISITION REGULATIONS SYSTEM Agency Acquisition Regulations 1301.303 Publication and... level (e.g., CAR coverage of FAR 1.602-1 is cited as 1301.602-1). (b) Supplementary material without a...

  10. 77 FR 60343 - Federal Acquisition Regulation; Positive Law Codification of Title 41

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-03

    ... DEPARTMENT OF DEFENSE GENERAL SERVICES ADMINISTRATION NATIONAL AERONAUTICS AND SPACE ADMINISTRATION 48 CFR Part 53 [FAR Case 2011-018; Docket 2011-0018; Sequence 1] RIN 9000-AM30 Federal Acquisition Regulation; Positive Law Codification of Title 41 Correction In proposed rule document 2012-21874, appearing...

  11. 48 CFR 601.303 - Publication and codification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... codification. (a) The DOSAR is issued as Chapter 6 of Title 48, Code of Federal Regulations. The DOSAR is... that there will always be three numbers to the left of the decimal. For example, the DOSAR... definitions than those used in FAR; this supplementary material is provided in 602.101-70. (b) The DOSAR and...

  12. 48 CFR 601.303 - Publication and codification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... codification. (a) The DOSAR is issued as Chapter 6 of Title 48, Code of Federal Regulations. The DOSAR is... that there will always be three numbers to the left of the decimal. For example, the DOSAR... definitions than those used in FAR; this supplementary material is provided in 602.101-70. (b) The DOSAR and...

  13. 48 CFR 601.303 - Publication and codification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... codification. (a) The DOSAR is issued as Chapter 6 of Title 48, Code of Federal Regulations. The DOSAR is... that there will always be three numbers to the left of the decimal. For example, the DOSAR... definitions than those used in FAR; this supplementary material is provided in 602.101-70. (b) The DOSAR and...

  14. 48 CFR 601.303 - Publication and codification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... codification. (a) The DOSAR is issued as Chapter 6 of Title 48, Code of Federal Regulations. The DOSAR is... that there will always be three numbers to the left of the decimal. For example, the DOSAR... definitions than those used in FAR; this supplementary material is provided in 602.101-70. (b) The DOSAR and...

  15. 48 CFR 601.303 - Publication and codification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... codification. (a) The DOSAR is issued as Chapter 6 of Title 48, Code of Federal Regulations. The DOSAR is... that there will always be three numbers to the left of the decimal. For example, the DOSAR... definitions than those used in FAR; this supplementary material is provided in 602.101-70. (b) The DOSAR and...

  16. Clean Energy in City Codes: A Baseline Analysis of Municipal Codification across the United States

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Cook, Jeffrey J.; Aznar, Alexandra; Dane, Alexander

    Municipal governments in the United States are well positioned to influence clean energy (energy efficiency and alternative energy) and transportation technology and strategy implementation within their jurisdictions through planning, programs, and codification. Municipal governments are leveraging planning processes and programs to shape their energy futures. There is limited understanding in the literature related to codification, the primary way that municipal governments enact enforceable policies. The authors fill the gap in the literature by documenting the status of municipal codification of clean energy and transportation across the United States. More directly, we leverage online databases of municipal codes to develop nationalmore » and state-specific representative samples of municipal governments by population size. Our analysis finds that municipal governments with the authority to set residential building energy codes within their jurisdictions frequently do so. In some cases, communities set codes higher than their respective state governments. Examination of codes across the nation indicates that municipal governments are employing their code as a policy mechanism to address clean energy and transportation.« less

  17. International Neural Network Society Annual Meeting (1994) Held in San Diego, California on 5-9 June 1994. Volume 4

    DTIC Science & Technology

    1994-06-09

    Tuberculosis + Fever - Tuberculosis 1289W M4460 E201Ol F93983 001886 The date coding takes the internal structure of data codification into account...N 1(X+ 1,y1,Z1,N I tN l ) 2Funm dtNi - --tet+ NW N -- aN1 ONN r IV- 126 time.~ ~ ~ ~ Beas 2>p yasmto ,teei oitrcino antcfed ewe , adN ae And the...Cibernetica *Laboratorio de Biofisica Departamento de Fisica, Facultad de Ciencias, Mixico National University (UNAM), Ciudad Universitaria, Mexico , D.F

  18. Australian tort law reform: statutory principles of causation and the common law.

    PubMed

    Mendelson, Danuta

    2004-05-01

    By mid-2004, Parliaments in each Australian jurisdiction will either complete or will be in the process of partial codification of the law of torts. The reforms, including those to the law of negligence, are extensive. This article focuses on codification of the law of causation as an element of the cause of action in negligence. It examines the background to "tort reform", as the process has been labelled, and discusses the common law paradigm of negligence and various approaches to causation. It then analyses and compares the causation provisions in each jurisdiction.

  19. Using evidence-based accreditation standards to promote continuous quality improvement: the experiences of the San Mateo County Human Services Agency.

    PubMed

    Winship, Kathy; Lee, Selina Toy

    2012-01-01

    Following a difficult period of service provision, an agency determined that drastic changes were needed to improve agency-wide capacity and functioning. The agency engaged in an organizational level self-assessment aimed at identifying areas for improvement and beginning work towards determining professional standards for service. Results of this organizational self-assessment paved the way for pursuing accreditation of its services, and the agency became the first public agency in its state to be accredited by the Council on Accreditation in all eligible services. This case study describes this agency's efforts in engaging in an organizational self-assessment, the analysis and codification of their practices, and their eventual development of a systematized process for capturing, evaluating and improving practice. Copyright © Taylor & Francis Group, LLC

  20. Comparison of four DNA extraction methods for the detection of Mycobacterium leprae from Ziehl-Neelsen-stained microscopic slides.

    PubMed

    Ruiz-Fuentes, Jenny Laura; Díaz, Alexis; Entenza, Anayma Elena; Frión, Yahima; Suárez, Odelaisy; Torres, Pedro; de Armas, Yaxsier; Acosta, Lucrecia

    2015-12-01

    The diagnosis of leprosy has been a challenge due to the low sensibility of the conventional methods and the impossibility of culturing the causative organism. In this study, four methods for Mycobacterium leprae nucleic-acid extraction from Ziehl-Neelsen-stained slides (ZNS slides) were compared: Phenol/chloroform, Chelex 100 resin, and two commercial kits (Wizard Genomic DNA Purification Kit and QIAamp DNA Mini Kit). DNA was extracted from four groups of slides: a high-codification-slide group (bacteriological index [BI]⩾4), a low-codification-slide group (BI=1), a negative-slide group (BI=0), and a negative-control-slide group (BI=0). Quality DNA was evidenced by the amplification of specific repetitive element present in M. leprae genomic DNA (RLEP) using a nested polymerase chain reaction. This is the first report comparing four different extraction methods for obtaining M. leprae DNA from ZNS slides in Cuban patients, and applied in molecular diagnosis. Good-quality DNA and positive amplification were detected in the high-codification-slide group with the four methods, while from the low-codification-slide group only the QIAGEN and phenol-chloroform methods obtained amplification of M. leprae. In the negative-slide group, only the QIAGEN method was able to obtain DNA with sufficient quality for positive amplification of the RLEP region. No amplification was observed in the negative-control-slide group by any method. Patients with ZNS negative slides can still transmit the infection, and molecular methods can help identify and treat them, interrupting the chain of transmission and preventing the onset of disabilities. The ZNS slides can be sent easily to reference laboratories for later molecular analysis that can be useful not only to improve the diagnosis, but also for the application of other molecular techniques. Copyright © 2015 Asian-African Society for Mycobacteriology. Published by Elsevier Ltd. All rights reserved.

  1. Formal Representations of Eligibility Criteria: A Literature Review

    PubMed Central

    Weng, Chunhua; Tu, Samson W.; Sim, Ida; Richesson, Rachel

    2010-01-01

    Standards-based, computable knowledge representations for eligibility criteria are increasingly needed to provide computer-based decision support for automated research participant screening, clinical evidence application, and clinical research knowledge management. We surveyed the literature and identified five aspects of eligibility criteria knowledge representations that contribute to the various research and clinical applications: the intended use of computable eligibility criteria, the classification of eligibility criteria, the expression language for representing eligibility rules, the encoding of eligibility concepts, and the modeling of patient data. We consider three of them (expression language, codification of eligibility concepts, and patient data modeling), to be essential constructs of a formal knowledge representation for eligibility criteria. The requirements for each of the three knowledge constructs vary for different use cases, which therefore should inform the development and choice of the constructs toward cost-effective knowledge representation efforts. We discuss the implications of our findings for standardization efforts toward sharable knowledge representation of eligibility criteria. PMID:20034594

  2. An alternative approach for neural network evolution with a genetic algorithm: crossover by combinatorial optimization.

    PubMed

    García-Pedrajas, Nicolás; Ortiz-Boyer, Domingo; Hervás-Martínez, César

    2006-05-01

    In this work we present a new approach to crossover operator in the genetic evolution of neural networks. The most widely used evolutionary computation paradigm for neural network evolution is evolutionary programming. This paradigm is usually preferred due to the problems caused by the application of crossover to neural network evolution. However, crossover is the most innovative operator within the field of evolutionary computation. One of the most notorious problems with the application of crossover to neural networks is known as the permutation problem. This problem occurs due to the fact that the same network can be represented in a genetic coding by many different codifications. Our approach modifies the standard crossover operator taking into account the special features of the individuals to be mated. We present a new model for mating individuals that considers the structure of the hidden layer and redefines the crossover operator. As each hidden node represents a non-linear projection of the input variables, we approach the crossover as a problem on combinatorial optimization. We can formulate the problem as the extraction of a subset of near-optimal projections to create the hidden layer of the new network. This new approach is compared to a classical crossover in 25 real-world problems with an excellent performance. Moreover, the networks obtained are much smaller than those obtained with classical crossover operator.

  3. Medical policy development for human spaceflight at NASA: an evolution.

    PubMed

    Doarn, Charles R

    2011-11-01

    Codification of medical policy for the National Aeronautics and Space Administration (NASA) did not occur until 1977. Policy development was based on NASA's human spaceflight efforts from 1958, and the need to support the operational aspects of the upcoming Space Shuttle Program as well as other future activities. In 1958, the Space Task Group (STG), a part of the National Advisory Committee on Aeronautics (NACA), became the focal point for astronaut selection, medical support, and instrumentation development in support of Project Mercury. NACA transitioned into NASA in 1958. The STG moved to Houston, TX, in 1961 and became the Manned Spacecraft Center. During these early years, medical support for astronaut selection and healthcare was provided through arrangements with the U.S. military, specifically the United States Air Force, which had the largest group of subject matter experts in aerospace medicine. Through most of the 1960s, the military worked very closely with NASA in developing the foundations of bioastronautics and space medicine. This work was complemented by select individuals from outside the government. From 1958 to 1977, there was no standard approach to medical policy formulation within NASA. During this time, it was individualized and subjected to political pressures. This manuscript documents the evolution of medical policy in the NASA, and provides a historical account of the individuals, processes, and needs to develop policy.

  4. Hyde Amendment Codification Act

    THOMAS, 112th Congress

    Sen. Casey, Robert P., Jr. [D-PA

    2011-08-02

    Senate - 08/02/2011 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  5. Hyde Amendment Codification Act

    THOMAS, 113th Congress

    Sen. Casey, Robert P., Jr. [D-PA

    2013-01-24

    Senate - 01/24/2013 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  6. Hyde and Related Amendments Codification Act

    THOMAS, 112th Congress

    Sen. Nelson, Ben [D-NE

    2011-08-02

    Senate - 08/02/2011 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  7. A topological system for delineation and codification of the Earth's river basins

    USGS Publications Warehouse

    Verdin, K.L.; Verdin, J.P.

    1999-01-01

    A comprehensive reference system for the Earth's river basins is proposed as a support to fiver basin management, global change research, and the pursuit of sustainable development. A natural system for delineation and codification of basins is presented which is based upon topographic control and the topology of the fiver network. These characteristics make the system well suited for implementation and use with digital elevation models (DEMs) and geographic information systems. A demonstration of these traits is made with the 30-arcsecond GTOPO30 DEM for North America. The system has additional appeal owing to its economy of digits and the topological information that they carry. This is illustrated through presentation of comparisons with USGS hydrologic unit codes and demonstration of the use of code numbers to reveal dependence or independence of water use activities within a basin.

  8. GENOMIC APPROACHES FOR CROSS-SPECIES EXTRAPOLATION IN TOXICOLOGY

    EPA Science Inventory

    The latest tools for investigating stress in organisms, genomic technologies provide great insight into how different organisms respond to environmental conditions. However, their usefulness needs testing, verification, and codification. Genomic Approaches for Cross-Species Extra...

  9. 76 FR 55293 - Special Conditions: Diamond Aircraft Industries, Model DA-40NG; Electronic Engine Control (EEC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-07

    ... prior to the codification of Sec. 23.1308. There are several difficulties for propulsion systems... for Sec. 23.1309 and propulsion system capabilities and failure susceptibilities. The following figure...

  10. Interior view, stairwell and entrance to the great hall (note ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    Interior view, stairwell and entrance to the great hall (note Boardman Roberts's painting, Great Codifers of Law) - United States Department of Justice, Constitution Avenue between Ninth & Tenth Streets, Northwest, Washington, District of Columbia, DC

  11. [Patient information in urology: current legal situation with particular emphasis on the codification of the contract governing medical treatment in the German Civil Code (BGB)].

    PubMed

    Fischer, C; Petersilie, F

    2014-12-01

    The extent and specification of patient information have so far been defined by case law. Henceforth, the rules of patient information are included in a new type of contract, a contract governing medical treatment (Behandlungsvertrag), codified in §§630a-630e of the German Civil Code (BGB). The main conclusions of the case law are now governed by law; however, some new requirements, such as the obligation to inform patients about treatment errors or the stipulation to deliver copies of undersigned documents have been added. This article gives an overview of the codification of patient information, explains how to inform patients, particularly in urology and illustrates where it is still likely that law courts will be concerned with questions of interpretation. Correct patient information is crucial for declarations of informed consent.

  12. Technical Support Document for Version 3.4.0 of the COMcheck Software

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bartlett, Rosemarie; Connell, Linda M.; Gowri, Krishnan

    2007-09-14

    COMcheck provides an optional way to demonstrate compliance with commercial and high-rise residential building energy codes. Commercial buildings include all use groups except single family and multifamily not over three stories in height. COMcheck was originally based on ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989) requirements and is intended for use with various codes based on Standard 90.1, including the Codification of ASHRAE/IES Standard 90.1-1989 (90.1-1989 Code) (ASHRAE 1989a, 1993b) and ASHRAE/IESNA Standard 90.1-1999 (Standard 90.1-1999). This includes jurisdictions that have adopted the 90.1-1989 Code, Standard 90.1-1989, Standard 90.1-1999, or their own code based on one of these. We view Standard 90.1-1989more » and the 90.1-1989 Code as having equivalent technical content and have used both as source documents in developing COMcheck. This technical support document (TSD) is designed to explain the technical basis for the COMcheck software as originally developed based on the ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989). Documentation for other national model codes and standards and specific state energy codes supported in COMcheck has been added to this report as appendices. These appendices are intended to provide technical documentation for features specific to the supported codes and for any changes made for state-specific codes that differ from the standard features that support compliance with the national model codes and standards.« less

  13. CODE OF FEDERAL REGULATIONS

    EPA Science Inventory

    The Code of Federal Regulations (CFR) is an annually revised codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. The CFR is divided into 50 titles which represent broad areas subje...

  14. Megan Day | NREL

    Science.gov Websites

    research, analysis, and technical assistance on municipal energy planning and policy, utility-scale Baseline Analysis of Municipal Codification across the U.S., NREL Technical Report (2016) Navajo Generating Station & Federal Resource Planning - Volume 1: Sectoral, Technical, and Economic Trends, NREL

  15. World Englishes and English-Using Communities.

    ERIC Educational Resources Information Center

    Kachru, Braj B.

    1997-01-01

    A review of literature since 1990 on world English focuses on theoretical, conceptual, descriptive, ideological, and power-related issues, including: types of diaspora; English-using communities; dynamics of those communities; monolingual paradigms and heteroglossic English forms; transcultural literary creativity; codification and authentication…

  16. A Freirean Approach to Peacemaking.

    ERIC Educational Resources Information Center

    Moriarty, Pia

    1989-01-01

    The Nuclear Disarmament Project involving Catholic churches and schools in San Francisco used Freirean codifications, with photographs as codes, to develop discussions on the moral issues of nuclear arms. Group discussions led to concrete action in the cause of peace and social justice. (SK)

  17. Error correction in short time steps during the application of quantum gates

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Castro, L.A. de, E-mail: leonardo.castro@usp.br; Napolitano, R.D.J.

    2016-04-15

    We propose a modification of the standard quantum error-correction method to enable the correction of errors that occur due to the interaction with a noisy environment during quantum gates without modifying the codification used for memory qubits. Using a perturbation treatment of the noise that allows us to separate it from the ideal evolution of the quantum gate, we demonstrate that in certain cases it is necessary to divide the logical operation in short time steps intercalated by correction procedures. A prescription of how these gates can be constructed is provided, as well as a proof that, even for themore » cases when the division of the quantum gate in short time steps is not necessary, this method may be advantageous for reducing the total duration of the computation.« less

  18. Prosthetic Rasa: Dance on Wheels and Challenged Kinesthetics

    ERIC Educational Resources Information Center

    Vimal C., Akhila

    2017-01-01

    This paper analyses "Bharatanatyam on Wheels" by Ability Unlimited Foundation, Delhi. It interrogates the possibilities and challenges that disability performance presents to codifications in the form and grammar of "Bharatanatyam," a "classical" dance form of India. The Indian classical scriptures of performance…

  19. 1 CFR 21.1 - Drafting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 1 General Provisions 1 2011-01-01 2011-01-01 false Drafting. 21.1 Section 21.1 General Provisions ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General § 21.1 Drafting. (a) Each agency that prepares a...

  20. 1 CFR 21.1 - Drafting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 1 General Provisions 1 2010-01-01 2010-01-01 false Drafting. 21.1 Section 21.1 General Provisions ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General § 21.1 Drafting. (a) Each agency that prepares a...

  1. Modular, Semantics-Based Composition of Biosimulation Models

    ERIC Educational Resources Information Center

    Neal, Maxwell Lewis

    2010-01-01

    Biosimulation models are valuable, versatile tools used for hypothesis generation and testing, codification of biological theory, education, and patient-specific modeling. Driven by recent advances in computational power and the accumulation of systems-level experimental data, modelers today are creating models with an unprecedented level of…

  2. 77 FR 38751 - Codification of Animal Testing Policy

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-29

    ... Animal Testing Policy AGENCY: Consumer Product Safety Commission. ACTION: Proposed Statement of Policy on Animal Testing SUMMARY: The Consumer Product Safety Commission (CPSC or Commission) proposes to codify its statement of policy on animal testing, as amended, which was previously published in the Federal...

  3. Leaving Literature behind

    ERIC Educational Resources Information Center

    Fleming, Bruce

    2008-01-01

    The major victory of professors of literature in the last half-century--the Great March from the New Criticism through structuralism, deconstruction, Foucauldianism, and multiculturalism--has been the invention and codification of a professionalized study of literature. They have made themselves into a priestly caste: To understand literature,…

  4. 1 CFR 21.1 - Drafting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 1 General Provisions 1 2013-01-01 2012-01-01 true Drafting. 21.1 Section 21.1 General Provisions ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General § 21.1 Drafting. (a) Each agency that prepares a...

  5. 1 CFR 21.1 - Drafting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 1 General Provisions 1 2012-01-01 2012-01-01 false Drafting. 21.1 Section 21.1 General Provisions ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General § 21.1 Drafting. (a) Each agency that prepares a...

  6. 1 CFR 21.1 - Drafting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 1 General Provisions 1 2014-01-01 2012-01-01 true Drafting. 21.1 Section 21.1 General Provisions ADMINISTRATIVE COMMITTEE OF THE FEDERAL REGISTER PREPARATION, TRANSMITTAL, AND PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General § 21.1 Drafting. (a) Each agency that prepares a...

  7. Technical Support Document for Version 3.9.0 of the COMcheck Software

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bartlett, Rosemarie; Connell, Linda M.; Gowri, Krishnan

    2011-09-01

    COMcheck provides an optional way to demonstrate compliance with commercial and high-rise residential building energy codes. Commercial buildings include all use groups except single family and multifamily not over three stories in height. COMcheck was originally based on ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989) requirements and is intended for use with various codes based on Standard 90.1, including the Codification of ASHRAE/IES Standard 90.1-1989 (90.1-1989 Code) (ASHRAE 1989a, 1993b) and ASHRAE/IESNA Standard 90.1-1999 (Standard 90.1-1999). This includes jurisdictions that have adopted the 90.1-1989 Code, Standard 90.1-1989, Standard 90.1-1999, or their own code based on one of these. We view Standard 90.1-1989more » and the 90.1-1989 Code as having equivalent technical content and have used both as source documents in developing COMcheck. This technical support document (TSD) is designed to explain the technical basis for the COMcheck software as originally developed based on the ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989). Documentation for other national model codes and standards and specific state energy codes supported in COMcheck has been added to this report as appendices. These appendices are intended to provide technical documentation for features specific to the supported codes and for any changes made for state-specific codes that differ from the standard features that support compliance with the national model codes and standards. Beginning with COMcheck version 3.8.0, support for 90.1-1989, 90.1-1999, and the 1998 IECC are no longer included, but those sections remain in this document for reference purposes.« less

  8. Technical Support Document for Version 3.9.1 of the COMcheck Software

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Bartlett, Rosemarie; Connell, Linda M.; Gowri, Krishnan

    2012-09-01

    COMcheck provides an optional way to demonstrate compliance with commercial and high-rise residential building energy codes. Commercial buildings include all use groups except single family and multifamily not over three stories in height. COMcheck was originally based on ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989) requirements and is intended for use with various codes based on Standard 90.1, including the Codification of ASHRAE/IES Standard 90.1-1989 (90.1-1989 Code) (ASHRAE 1989a, 1993b) and ASHRAE/IESNA Standard 90.1-1999 (Standard 90.1-1999). This includes jurisdictions that have adopted the 90.1-1989 Code, Standard 90.1-1989, Standard 90.1-1999, or their own code based on one of these. We view Standard 90.1-1989more » and the 90.1-1989 Code as having equivalent technical content and have used both as source documents in developing COMcheck. This technical support document (TSD) is designed to explain the technical basis for the COMcheck software as originally developed based on the ANSI/ASHRAE/IES Standard 90.1-1989 (Standard 90.1-1989). Documentation for other national model codes and standards and specific state energy codes supported in COMcheck has been added to this report as appendices. These appendices are intended to provide technical documentation for features specific to the supported codes and for any changes made for state-specific codes that differ from the standard features that support compliance with the national model codes and standards. Beginning with COMcheck version 3.8.0, support for 90.1-1989, 90.1-1999, and the 1998 IECC and version 3.9.0 support for 2000 and 2001 IECC are no longer included, but those sections remain in this document for reference purposes.« less

  9. Language Planning: Corpus Planning.

    ERIC Educational Resources Information Center

    Baldauf, Richard B., Jr.

    1989-01-01

    Focuses on the historical and sociolinguistic studies that illuminate corpus planning processes. These processes are broken down and discussed under two categories: those related to the establishment of norms, referred to as codification, and those related to the extension of the linguistic functions of language, referred to as elaboration. (60…

  10. 21 CFR 26.0 - General.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Between the United States of America and the European Community” (the MRA), signed at London May 18, 1998. For codification purposes, certain provisions of the MRA have been modified for use in this part. This modification is done for purposes of clarity only and shall not affect the text of the MRA concluded between...

  11. 21 CFR 26.0 - General.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Between the United States of America and the European Community” (the MRA), signed at London May 18, 1998. For codification purposes, certain provisions of the MRA have been modified for use in this part. This modification is done for purposes of clarity only and shall not affect the text of the MRA concluded between...

  12. 21 CFR 26.0 - General.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Between the United States of America and the European Community” (the MRA), signed at London May 18, 1998. For codification purposes, certain provisions of the MRA have been modified for use in this part. This modification is done for purposes of clarity only and shall not affect the text of the MRA concluded between...

  13. 21 CFR 26.0 - General.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Between the United States of America and the European Community” (the MRA), signed at London May 18, 1998. For codification purposes, certain provisions of the MRA have been modified for use in this part. This modification is done for purposes of clarity only and shall not affect the text of the MRA concluded between...

  14. 1 CFR 18.15 - Correction of errors in printing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... published without further agency documentation, if the Director of the Federal Register determines that— (1... codification. (b) The issuing agency shall review published documents and notify the Office of the Federal Register of printing errors found in published documents. (c) If the error was in the document as submitted...

  15. In the Valley of the Giants: Cultivating Intentionality and Integration

    ERIC Educational Resources Information Center

    Carey, Miriam

    2012-01-01

    This study examines the cultivation of intentionality and integration in a foundation level General Education class: Communities and Societies. Three research tasks were set within the context of a grounded theoretical approach: codification of indicators for both intentionality and integration, and an examination of student learning logs.…

  16. Learning, Dynamic Capabilities and Operating Routines: A Consumer Package Goods Company

    ERIC Educational Resources Information Center

    Swift, Peter E.; Hwang, Alvin

    2008-01-01

    Purpose: This paper seeks to present organizational learning processes of knowledge accumulation, articulation, codification and subsequent routine development in a marketing services organization where judgment and rules of thumb were more the norm than codified knowledge and explicit routines. The case illustrates how organizational learning…

  17. Emerging Paradigms for Applied Drama and Theatre Practice in African Contexts

    ERIC Educational Resources Information Center

    Chinyowa, Kennedy C.

    2009-01-01

    The prevailing tendency in applied drama and theatre research and practice in African contexts has been for both critics and practitioners to apply the Freirian educational paradigm of "codification" and "decodification" in the interpretation of their work. Guarav Desai asserts that most of the theoretical premises of applied…

  18. Inclusion's Confusion in Alberta

    ERIC Educational Resources Information Center

    Gilham, Chris; Williamson, W. John

    2014-01-01

    This hermeneutic paper interprets a recent series of reforms to inclusive education policy undertaken by the ministry of education in the province of Alberta, Canada. A 2007 Alberta Education review of the 16,000 student files in the province that school boards had claimed met the criteria for severe disability codification status -- the level of…

  19. The Struggles over African Languages

    ERIC Educational Resources Information Center

    Maseko, Pam; Vale, Peter

    2016-01-01

    In this interview, African Language expert Pam Maseko speaks of her own background and her first encounter with culture outside of her mother tongue, isiXhosa. A statistical breakdown of South African languages is provided as background. She discusses Western (originally missionary) codification of African languages and suggests that this approach…

  20. 1 CFR 21.35 - OMB control numbers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 1 General Provisions 1 2012-01-01 2012-01-01 false OMB control numbers. 21.35 Section 21.35... PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General Omb Control Numbers § 21.35 OMB control numbers. To display OMB control numbers in agency regulations, those numbers shall be...

  1. 1 CFR 21.35 - OMB control numbers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 1 General Provisions 1 2014-01-01 2012-01-01 true OMB control numbers. 21.35 Section 21.35 General... DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General Omb Control Numbers § 21.35 OMB control numbers. To display OMB control numbers in agency regulations, those numbers shall be placed...

  2. 1 CFR 21.35 - OMB control numbers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 1 General Provisions 1 2013-01-01 2012-01-01 true OMB control numbers. 21.35 Section 21.35 General... DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General Omb Control Numbers § 21.35 OMB control numbers. To display OMB control numbers in agency regulations, those numbers shall be placed...

  3. 1 CFR 21.35 - OMB control numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 1 General Provisions 1 2010-01-01 2010-01-01 false OMB control numbers. 21.35 Section 21.35... PROCESSING OF DOCUMENTS PREPARATION OF DOCUMENTS SUBJECT TO CODIFICATION General Omb Control Numbers § 21.35 OMB control numbers. To display OMB control numbers in agency regulations, those numbers shall be...

  4. Codification of Intratest Scatter on the Wechsler Intelligence Scales: Critique and Proposed Methodology

    ERIC Educational Resources Information Center

    Juni, Samuel; Trobliger, Robert

    2009-01-01

    The analysis of response inconsistency is a crucial aspect of intellectual and clinical psychological assessment. Erratic patterns of failures and successes across and within particular domains qualify the measurement of intellectual potential and functioning. Although the interpretation of intertest scatter (inconsistencies between subtest…

  5. Creative Research Ethics in the Enterprise University: What Price Academic Freedom?

    ERIC Educational Resources Information Center

    O'Neill, John

    2013-01-01

    Between 1990 and 2010, the New Zealand university adopted an enterprise form. The nature of academic work changed commensurate with changes in the external regulatory and funding environment, the internal performative research culture, the proliferation of trans-national researcher networks, and the growing managerial codification of acceptable…

  6. Codification and Validation of Professional Development Questionnaire of Teachers

    ERIC Educational Resources Information Center

    Ayyoobi, Fatemah; Pourshafei, Hadi; Asgari, Ali

    2016-01-01

    Teacher in the educational system and the teaching-learning process, as a main leading should need to knowledge and professional skills. Therefore, evaluation of professional development is important. This study aims to design and modify Construction and Validation of professional development questionnaire of teachers. This research based on…

  7. Language Planning in Sweden.

    ERIC Educational Resources Information Center

    Molde, Bertil

    1975-01-01

    This article discusses language planning in Sweden. The Swedish Academy has as its goal to develop the purity, strength and nobility of the Swedish language by means of dictionaries, grammars, and the codification of vocabulary. Sweden also has a National Language Committee, one of a network of such committees existing in the Scandinavian…

  8. Quantum Linguistics and Didactics of Foreign Language Intensive Teaching

    ERIC Educational Resources Information Center

    Natarelli, Larissa I.

    2011-01-01

    This dissertation focuses on quantum linguistics, a sub-field of philosophy of language, preoccupied with studying of the processes on a virtual drive of the human mind: patterns and dynamics of thoughts, verbal and non-verbal codification, cultural conditioning, and foreign language acquisition. While adopting an educational perspective fitting…

  9. 78 FR 49202 - Energy Conservation Program for Certain Commercial and Industrial Equipment: Proposed...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-13

    .... EERE-2013-BT-STD-0030] RIN 1904-AD01 Energy Conservation Program for Certain Commercial and Industrial... efficiency of certain industrial equipment to conserve the energy resources of the Nation. DATES: DOE will... codification in the U.S. Code, establishes the ``Energy Conservation Program for Certain Industrial Equipment...

  10. 77 FR 39551 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-03

    ... contracted directly with Correlix to use its RaceTeam latency measurement service for the NASDAQ Market... Correlix RaceTeam offering,\\3\\ and thereafter approved codification in NASDAQ's rules of fees imposed by..., to foster cooperation and coordination with persons engaged in regulating, clearing, settling...

  11. From Outreach to Engaged Placemaking: Understanding Public Land-Grant University Involvement with Tourism Planning and Development

    ERIC Educational Resources Information Center

    Herts, Rolando D.

    2013-01-01

    This dissertation research project aimed to identify benefits and drawbacks of public land-grant university involvement with tourism planning and development, an emergent form of university-community engagement. Using qualitative methodology, the study's findings led to the codification of levels of university tourism planning and development…

  12. Knowledge Management, Codification and Tacit Knowledge

    ERIC Educational Resources Information Center

    Kimble, Chris

    2013-01-01

    Introduction: This article returns to a theme addressed in Vol. 8(1) October 2002 of the journal: knowledge management and the problem of managing tacit knowledge. Method: The article is primarily a review and analysis of the literature associated with the management of knowledge. In particular, it focuses on the works of a group of economists who…

  13. Packaging and Unpackaging Knowledge in Mass Higher Education--A Knowledge Management Perspective

    ERIC Educational Resources Information Center

    Guzman, Gustavo; Trivelato, Luiz F.

    2011-01-01

    The progressive deployment of market-oriented regulatory frameworks in mass Higher Education Institutions (MHEI hereafter) triggered, in a wide variety of forms and degrees, the application of Knowledge Management principles in MHEI. This means the application of the knowledge "codification strategy", where the focus is on the economies of the…

  14. To Design or Not to Design (Part Five): Doctrine and Design: How Analogies and Design Theory Resist the Military Ritual of Codification

    DTIC Science & Technology

    2011-04-15

    discipline and reduce academic discourse. “Rather than getting a continuous and coherent picture, we are getting fragments- remarkably detailed but...Students that merely plagiarize by imitating existing successful designs do not learn, while students that combine novel creativity with

  15. From individual coping strategies to illness codification: the reflection of gender in social science research on multiple chemical sensitivities (MCS).

    PubMed

    Nadeau, Geneviève; Lippel, Katherine

    2014-09-10

    Emerging fields such as environmental health have been challenged, in recent years, to answer the growing methodological calls for a finer integration of sex and gender in health-related research and policy-making. Through a descriptive examination of 25 peer-reviewed social science papers published between 1996 and 2011, we explore, by examining methodological designs and theoretical standpoints, how the social sciences have integrated gender sensitivity in empirical work on Multiple Chemical Sensitivities (MCS). MCS is a "diagnosis" associated with sensitivities to chronic and low-dose chemical exposures, which remains contested in both the medical and institutional arenas, and is reported to disproportionately affect women. We highlighted important differences between papers that did integrate a gender lens and those that did not. These included characteristics of the authorship, purposes, theoretical frameworks and methodological designs of the studies. Reviewed papers that integrated gender tended to focus on the gender roles and identity of women suffering from MCS, emphasizing personal strategies of adaptation. More generally, terminological confusions in the use of sex and gender language and concepts, such as a conflation of women and gender, were observed. Although some men were included in most of the study samples reviewed, specific data relating to men was undereported in results and only one paper discussed issues specifically experienced by men suffering from MCS. Papers that overlooked gender dimensions generally addressed more systemic social issues such as the dynamics of expertise and the medical codification of MCS, from more consistently outlined theoretical frameworks. Results highlight the place for a critical, systematic and reflexive problematization of gender and for the development of methodological and theoretical tools on how to integrate gender in research designs when looking at both micro and macro social dimensions of environmental health conditions. This paper contributes to a discussion on the methodological and policy implications of taking sex and gender into account appropriately in order to contribute to better equity in health, especially where the critical social contexts of definition and medico-legal recognition play a major role such as in the case of MCS.

  16. Confocal endomicroscopy: Is it time to move on?

    PubMed

    Robles-Medranda, Carlos

    2016-01-10

    Confocal laser endomicroscopy permits in-vivo microscopy evaluation during endoscopy procedures. It can be used in all the parts of the gastrointestinal tract and includes: Esophagus, stomach, small bowel, colon, biliary tract through and endoscopic retrograde cholangiopancreatography and pancreas through needles during endoscopic ultrasound procedures. Many researches demonstrated a high correlation of results between confocal laser endomicroscopy and histopathology in the diagnosis of gastrointestinal lesions; with accuracy in about 86% to 96%. Moreover, in spite that histopathology remains the gold-standard technique for final diagnosis of any diseases; a considerable number of misdiagnosis rate could be present due to many factors such as interpretation mistakes, biopsy site inaccuracy, or number of biopsies. Theoretically; with the diagnostic accuracy rates of confocal laser endomicroscopy could help in a daily practice to improve diagnosis and treatment management of the patients. However, it is still not routinely used in the clinical practice due to many factors such as cost of the procedure, lack of codification and reimbursement in some countries, absence of standard of care indications, availability, physician image-interpretation training, medico-legal problems, and the role of the pathologist. These limitations are relative, and solutions could be found based on new researches focused to solve these barriers.

  17. New Education for Underprivileged Children: The Codification of Children's Rights in Japanese Law

    ERIC Educational Resources Information Center

    Ito, Toshiko

    2012-01-01

    This article examines the educational concepts that were pursued for the benefit of underprivileged children in the era of the New Education Movement. Children's rights in Japanese modernity, as represented by the struggle to apply New Education principles to underprivileged children, are contrasted with the conventional view of childhood in the…

  18. 76 FR 58315 - Self-Regulatory Organizations; EDGA Exchange, Inc.; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-20

    ... internal controls, and do not necessarily require internal auditors to perform the internal audit function... clarify the Exchange's current ability to retain a third party auditor through codification in the By... undertaken by a third-party auditor retained to perform all or a portion of the Exchange's audit function. 2...

  19. 76 FR 58317 - Self-Regulatory Organizations; EDGX Exchange, Inc.; Notice of Filing and Immediate Effectiveness...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-20

    ... internal controls, and do not necessarily require internal auditors to perform the internal audit function... clarify the Exchange's current ability to retain a third party auditor through codification in the By... undertaken by a third-party auditor retained to perform all or a portion of the Exchange's audit function. 2...

  20. 76 FR 41705 - Approval and Promulgation of Implementation Plans; New York; Revised Format of Materials Being...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-15

    ... the APA, since the reorganization and codification of the revised format for denoting IBR of the state... Promulgation of Implementation Plans; New York; Revised Format of Materials Being Incorporated by Reference... Environmental Protection Agency (EPA) is revising the format of materials submitted by the State of New York...

  1. Pre-Service English Teachers' Voices about the Teaching Practicum

    ERIC Educational Resources Information Center

    Castañeda-Trujillo, Jairo Enrique; Aguirre-Hernández, Ana Jackelin

    2018-01-01

    This paper shows the results of a pedagogical experience with a group of pre-service English teachers during their first semester of teaching practicum. The data were collected by means of reflection papers written by them, and then the resulting papers were analyzed under the principles of codification of grounded theory. The results show that…

  2. 77 FR 73286 - Codification of Animal Testing Policy

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-10

    ... to post the test method on the animal testing Web site. In the final statement of policy, we refer to... case-by-case basis and, upon review, determine whether to post the test method on the animal testing... on a case-by- case basis and, upon review, determine whether to post the test method on the animal...

  3. An Approach to Improvisation Pedagogy in Post-Secondary Jazz Programmes Based on Negative Dialectics

    ERIC Educational Resources Information Center

    Louth, Joseph Paul

    2012-01-01

    This article argues that an approach to jazz improvisation pedagogy based on negative dialectics may provide a viable solution to the threat of codification of the jazz language as a result of the academisation of improvisation studies at the post-secondary level. Some tentative means of incorporating such an approach into the design of university…

  4. East vs. West: A Comparison of Mobile Phone Use by Chinese and American College Students

    ERIC Educational Resources Information Center

    Rosehfeld, Barbara; O'Connor-Petruso, Sharon A.

    2014-01-01

    Mobile phones are used around the world, however, there are no definitive rules regarding their appropriate use. In the absence of such codification, the researchers surveyed 225 American and 115 Chinese college students to understand their perceptions of etiquette and appropriate use of mobile phones both in the classroom and in other public…

  5. 77 FR 2437 - Special Conditions: Gulfstream Aerospace Corporation, Model GVI Airplane; Rechargeable Lithium...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ..., transport-category airplanes were derived from Civil Air Regulations (CAR) Part 4b.625(d) as part of the re-codification of CAR 4b that established 14 CFR part 25 in February 1965. The new battery requirements, Sec. 25.1353(c) (1) through (c)(4), basically reworded the CAR requirements. Increased use of nickel-cadmium...

  6. Integrating planning, execution, and learning

    NASA Technical Reports Server (NTRS)

    Kuokka, Daniel R.

    1989-01-01

    To achieve the goal of building an autonomous agent, the usually disjoint capabilities of planning, execution, and learning must be used together. An architecture, called MAX, within which cognitive capabilities can be purposefully and intelligently integrated is described. The architecture supports the codification of capabilities as explicit knowledge that can be reasoned about. In addition, specific problem solving, learning, and integration knowledge is developed.

  7. INTRODUCTION TO THE USE OF THE COPING ANALYSIS SCHEDULE FOR EDUCATIONAL SETTINGS (CASES) AND THE SPAULDING TEACHER ACTIVITY RATING SCHEDULE (STARS).

    ERIC Educational Resources Information Center

    SPAULDING, ROBERT L.

    THIS BOOKLET INTRODUCES TWO MEASUREMENT INSTRUMENTS FOCUSING ON CLASS MANAGEMENT. THE COPING ANALYSIS SCHEDULE FOR EDUCATIONAL SETTINGS PERMITS THE CODIFICATION OF ALL OPERANT BEHAVIOR OBSERVED IN THE CLASSROOM, INTO ONE OF THIRTEEN CATEGORIES. ALL BUT ONE OF THE THIRTEEN CATEGORIES ARE DESIGNED TO CHARACTERIZE THE CHILD'S ECONOMY WITH THE…

  8. To enact certain laws relating to public contracts as title 41, United States Code, "Public Contracts".

    THOMAS, 111th Congress

    Rep. Conyers, John, Jr. [D-MI-14

    2009-02-23

    01/04/2011 Became Public Law No: 111-350. (TXT | PDF) (All Actions) Notes: A page further explaining the bill is available from the Office of the Law Revision Counsel at http://uscode.house.gov/codification/t41/index.html. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

  9. Canadian Human Rights Act. Office Consolidation = Loi canadienne sur les droits de la personne. Codification administrative.

    ERIC Educational Resources Information Center

    Department of Supply and Services, Ottawa (Ontario).

    The Canadian Human Rights Act extends the laws in Canada that proscribe discrimination by establishing that each individual has the right to make the life for him- or herself that he or she is able and wishes to have, consistent with the duties and obligations of a member of society, without being hindered or prevented from doing so by…

  10. RT 128: New Project Incubator

    DTIC Science & Technology

    2015-09-04

    functionality for this UAV type encompasses space and ground communication radios , onboard plan, mission data collection, mission data transmission...culture linked to the Cold War-related fervor of the Apollo program, however, was not fully addressed. As a result, NASA suffered yet another loss with...Insufficient Use of Lessons Learned. It is perhaps an undisputed fact among the safety community that codification of data and lessons learned

  11. To enact title 54, United States Code, "National Park Service and Related Programs", as positive law.

    THOMAS, 113th Congress

    Rep. Goodlatte, Bob [R-VA-6

    2013-03-12

    12/19/2014 Became Public Law No: 113-287. (TXT | PDF) (All Actions) Notes: A page further explaining the bill is available from the Office of the Law Revision Counsel at http://uscode.house.gov/codification/t54/index.html. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

  12. Just Do It or Just Talk about It? The Alleged Conflict between "Applied" and "Theory" Courses and the Students Who Take Them.

    ERIC Educational Resources Information Center

    Rohan, Liz

    1996-01-01

    Reflects on the relationship between swimming and writing; between learning to swim and learning to write; and between the relevance of pedagogical theory and practice. Suggests that graduate students in writing should learn from historical and contemporary theorists but must have their own theories, the codification of their experiences as…

  13. La Description des langues naturelles en vue d'applications linguistiques: Actes du colloque (The Description of Natural Languages with a View to Linguistic Applications: Conference Papers). Publication K-10.

    ERIC Educational Resources Information Center

    Ouellon, Conrad, Comp.

    Presentations from a colloquium on applications of research on natural languages to computer science address the following topics: (1) analysis of complex adverbs; (2) parser use in computerized text analysis; (3) French language utilities; (4) lexicographic mapping of official language notices; (5) phonographic codification of Spanish; (6)…

  14. To enact certain laws relating to national and commercial space programs as title 51, United States Code, "National and Commercial Space Programs".

    THOMAS, 111th Congress

    Rep. Conyers, John, Jr. [D-MI-14

    2009-07-16

    12/18/2010 Became Public Law No: 111-314. (TXT | PDF) (All Actions) Notes: A page further explaining the bill is available from the Office of the Law Revision Counsel at http://uscode.house.gov/codification/t51/index.html. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

  15. To enact title 54, United States Code, "National Park System", as positive law.

    THOMAS, 112th Congress

    Rep. Smith, Lamar [R-TX-21

    2011-05-23

    Senate - 08/02/2012 Received in the Senate and Read twice and referred to the Committee on the Judiciary. (All Actions) Notes: A page further explaining the bill is available from the Office of the Law Revision Counsel at http://uscode.house.gov/codification/t54/index.html. Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  16. Shanghai Cooperation Organization: Paper Tiger or Regional Powerhouse

    DTIC Science & Technology

    2005-09-01

    reflecting the codification of these interests in the development of a common working institution. In truth, a combination of the events cited above has...states can reinforce cooperation as the best long-term strategy for reducing security competition . 26 This “conditional cooperation among states may...Alignment,” 244. 24 Ibid., 238. 25 The seminal work remains Robert O. Keohane and Joseph S. Nye, Power and Interdependence: World Politics in

  17. To make revisions in title 36, United States Code, as necessary to keep the title current and make technical corrections and improvements.

    THOMAS, 113th Congress

    Rep. Goodlatte, Bob [R-VA-6

    2013-03-12

    12/18/2014 Became Public Law No: 113-237. (TXT | PDF) (All Actions) Notes: A page further explaining the bill is available from the Office of the Law Revision Counsel at http://uscode.house.gov/codification/t36/index.html. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

  18. The Informational Patterns of Laughter

    NASA Astrophysics Data System (ADS)

    Bea, José A.; Marijuán, Pedro C.

    2003-06-01

    Laughter is one of the most characteristic -and enigmatic- communicational traits of human individuals. Its analysis has to take into account a variety of emotional, social, cognitive, and communicational factors densely interconnected. In this article we study laughter just as an auditive signal (as a 'neutral' information carrier), and we compare its structure with the regular traits of linguistic signals. In the experimental records of human laughter that we have performed, the most noticeable trait is the disorder content of frequencies. In comparison with the sonograms of vowels, the information content of which appears as a characteristic, regular function of the first vibration modes of the dynamic system formed, for each vowel, by the vocal cords and the accompanying resonance of the vocalization apparatus, the sonograms of laughter are highly irregular. In the episodes of laughter, a highly random content in frequencies appears, reason why it cannot be considered as a genuine codification of patterned information like in linguistic signals. In order to numerically gauge the disorder content of laughter frequencies, we have performed several "entropy" measures of the spectra -trying to unambiguously identify spontaneous laughter from "faked", articulated laughter. Interestingly, Shannon's entropy (the most natural candidate) performs rather poorly.

  19. On the Genealogy of Tissue Engineering and Regenerative Medicine

    PubMed Central

    2015-01-01

    In this article, we identify and discuss a timeline of historical events and scientific breakthroughs that shaped the principles of tissue engineering and regenerative medicine (TERM). We explore the origins of TERM concepts in myths, their application in the ancient era, their resurgence during Enlightenment, and, finally, their systematic codification into an emerging scientific and technological framework in recent past. The development of computational/mathematical approaches in TERM is also briefly discussed. PMID:25343302

  20. A brief primer on Good Samaritan law for health care professionals.

    PubMed

    Gulam, Hyder; Devereux, John

    2007-08-01

    The Good Samaritan law is not found on the statute books, but has been a concept that courts have applied as public policy. However, this has recently changed in all the states and territories in Australia with the codification of Good Samaritan law. This paper is a timely reminder for health practitioners of the doctrine of the Good Samaritan, as well as the relative legal uncertainty of rescue at common law.

  1. Cost Estimation Techniques for C3I System Software.

    DTIC Science & Technology

    1984-07-01

    opment manmonth have been determined for maxi, midi , and mini .1 type computers. Small to median size timeshared developments used 0.2 to 1.5 hours...development schedule 1.23 1.00 1.10 2.1.3 Detailed Model The final codification of the COCOMO regressions was the development of separate effort...regardless of the software structure level being estimated: D8VC -- the expected development computer (maxi. midi . mini, micro) MODE -- the expected

  2. On the genealogy of tissue engineering and regenerative medicine.

    PubMed

    Kaul, Himanshu; Ventikos, Yiannis

    2015-04-01

    In this article, we identify and discuss a timeline of historical events and scientific breakthroughs that shaped the principles of tissue engineering and regenerative medicine (TERM). We explore the origins of TERM concepts in myths, their application in the ancient era, their resurgence during Enlightenment, and, finally, their systematic codification into an emerging scientific and technological framework in recent past. The development of computational/mathematical approaches in TERM is also briefly discussed.

  3. 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

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  4. Vehicle Fingerprinting Using Drive-By Sounds

    DTIC Science & Technology

    2006-11-01

    between 100− 1000Hz frequency range. The air noise is generated by the air being sucked-in or forced out of the rubber blocks of a tire and is...Pollution and Abatement Act of 1972, codification amended at 42 U.S.C. 4901-4918, 1988. [13] U. Sandberg, “ Tyre /road noise - myths and realities,” in...Ejsmont, Tyre /road noise reference book, Infomex, SE-59040 Kisa, Sweden, 2002. [16] P. Andersson, High frequency tyre vibrations, Ph.D. the- sis, Dept

  5. 77 FR 181 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-55; Introduction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... System. VI Updated Financial 2010-005 Chambers. Accounting Standards Board Accounting References. VII... Financial Accounting Standards Board Accounting References (FAR Case 2010-005) This final rule amends the... authoritative accounting standards owing to the Financial Accounting Standards Board's Accounting Standards...

  6. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

  8. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

  9. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

  10. 77 FR 205 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-55; Small Entity Compliance Guide

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... System. VI Updated Financial 2010-005 Chambers. Accounting Standards Board Accounting References. VII... Financial Accounting Standards Board Accounting References (FAR Case 2010-005) This final rule amends the... authoritative accounting standards owing to the Financial Accounting Standards Board's Accounting Standards...

  11. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  12. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  13. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

  14. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

  15. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  16. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  17. Studying frequency processing of the brain to enhance long-term memory and develop a human brain protocol.

    PubMed

    Friedrich, Wernher; Du, Shengzhi; Balt, Karlien

    2015-01-01

    The temporal lobe in conjunction with the hippocampus is responsible for memory processing. The gamma wave is involved with this process. To develop a human brain protocol, a better understanding of the relationship between gamma and long-term memory is vital. A more comprehensive understanding of the human brain and specific analogue waves it uses will support the development of a human brain protocol. Fifty-eight participants aged between 6 and 60 years participated in long-term memory experiments. It is envisaged that the brain could be stimulated through binaural beats (sound frequency) at 40 Hz (gamma) to enhance long-term memory capacity. EEG recordings have been transformed to sound and then to an information standard, namely ASCII. Statistical analysis showed a proportional relationship between long-term memory and gamma activity. Results from EEG recordings indicate a pattern. The pattern was obtained through the de-codification of an EEG recording to sound and then to ASCII. Stimulation of gamma should enhance long term memory capacity. More research is required to unlock the human brains' protocol key. This key will enable the processing of information directly to and from human memory via gamma, the hippocampus and the temporal lobe.

  18. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  19. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  20. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  1. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

  2. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

  3. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting..., Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: [email protected

  4. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

  5. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  6. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  7. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

  8. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  9. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

  10. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  11. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

  12. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

  13. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-10

    ... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

  14. Efficiency, cost-effectiveness and need of inversion in nutritional therapy. Importance of detecting and documenting undernutrition.

    PubMed

    Morán López, Jesús Manuel; Piedra León, María; Beneítez Moralejo, Belén; Enciso Izquierdo, Fidel Jesús; Luengo Pérez, Luis Miguel; Amado Señaris, José Antonio

    2016-06-01

    Disease Related Malnutrition (DRM) is highly prevalent in Spanish hospitals. WHO estimates that 20-40% of health-associated expenses are lost due to inefficiency. Demonstration that DRM is a component of inefficiency and hiring a specialist physician for its detection and treatment is cost-effective. Comparison between nutritional diagnosis and procedures detected and encoded at discharge using McNemar test. Recoding of 162 discharge reports including nutritional diagnoses and procedures. Determine changes on Case-Mix Index (IC), cost of procedure and cost procedure/DRG index. Comparison using T-student paired test. Only 10 of 162 diagnoses of malnutrition were coded in delivery statements (p < 0.001). After right codification, IC increased in 103,3 DRG points (p < 0.001). Consequently, procedure cost/DRG index was reduced in 978.81 € (p < 0.001). DRM is underdiagnosed in our hospital. DRM and nutritional procedures detection by a doctor specialist in clinical nutrition led to a reduction in cost procedure/DRG index of 16.8% of officially established by the Health System. Loss of 16.8% of health expenses, estimated in 424.785,15 € was described. Proper codification would have justified 343.291,2 € reimbursement just for nutritional diagnoses and processes. Both expenses were lost due to system's inefficiency. Those amounts are much higher than cost associated of hiring a specialist in clinical nutrition. Copyright © 2016 European Society for Clinical Nutrition and Metabolism. Published by Elsevier Ltd. All rights reserved.

  15. [Efficiency, cost-effectiveness and justification of need for investment in nutrition therapy in a hospital of third level; the role of specialists in endocrinology and nutrition and the coding unit].

    PubMed

    Morán López, Jesús Manuel; Enciso Izquierdo, Fidel Jesús; Beneítez Moralejo, Belén; Luengo Pérez, Luis Miguel; Piedra León, María; Amado Señaris, José Antonio

    2015-04-01

    Disease Related Malnutrition (DRM) is highly prevalent in Spanish hospitals. WHO estimates that 20-40% of health-associated expenses are lost due to inefficiency. Demonstration that DRM is a component of inefficiency and hiring a specialist physician for its detection and treatment is cost-effective. Comparison between nutritional diagnosis and procedures detected and encoded at discharge using McNemar test. Recoding of 55 discharge reports including nutritional diagnoses and procedures. Determine changes on Case-Mix Index (IC), cost of procedure and cost procedure/GRD index. Comparison using Wilcoxon test. Only 2 of 55 diagnoses of malnutrition were coded in delivery statements (p<0,001). After right codification,IC increased in 42,67 GRD points (p<0,05). Consequently, procedure cost/GRD index was reduced in 976,81€ (p<0,05). DRM is underdiagnosed in our hospital. DRM and nutritional procedures detection by a specialist on endocrinology and nutrition led to a reduction in cost procedure/GRD index of 20% of officially established by the Health System. Loss of 20% of health expenses,estimated in 172690€ was described. Proper codification would have justified 154581€ reimbursement just for nutritional diagnoses and processes. Both expenses were lost due to system's inefficiency. Those amounts are much higher than cost associated of hiring a specialist, so there is no economic reason for denying it. Copyright AULA MEDICA EDICIONES 2014. Published by AULA MEDICA. All rights reserved.

  16. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

  17. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

  18. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. Forecast Inaccuracies in Power Plant Projects From Project Managers' Perspectives

    NASA Astrophysics Data System (ADS)

    Sanabria, Orlando

    Guided by organizational theory, this phenomenological study explored the factors affecting forecast preparation and inaccuracies during the construction of fossil fuel-fired power plants in the United States. Forecast inaccuracies can create financial stress and uncertain profits during the project construction phase. A combination of purposeful and snowball sampling supported the selection of participants. Twenty project managers with over 15 years of experience in power generation and project experience across the United States were interviewed within a 2-month period. From the inductive codification and descriptive analysis, 5 themes emerged: (a) project monitoring, (b) cost control, (c) management review frequency, (d) factors to achieve a precise forecast, and (e) factors causing forecast inaccuracies. The findings of the study showed the factors necessary to achieve a precise forecast includes a detailed project schedule, accurate labor cost estimates, monthly project reviews and risk assessment, and proper utilization of accounting systems to monitor costs. The primary factors reported as causing forecast inaccuracies were cost overruns by subcontractors, scope gaps, labor cost and availability of labor, and equipment and material cost. Results of this study could improve planning accuracy and the effective use of resources during construction of power plants. The study results could contribute to social change by providing a framework to project managers to lessen forecast inaccuracies, and promote construction of power plants that will generate employment opportunities and economic development.

  20. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

  1. 48 CFR 9904.417-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.417-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417-20 Purpose. The purpose of this Cost Accounting Standard is to...

  2. 48 CFR 9904.414-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.414-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.414-20 Purpose. The purpose of this Cost Accounting Standard is to...

  3. 48 CFR 9904.406-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.406-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-20 Purpose. The purpose of this Cost Accounting Standard is to...

  4. 48 CFR 9904.410-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.410-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-20 Purpose. The purpose of this Cost Accounting Standard is to...

  5. 48 CFR 9904.403-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.403-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-20 Purpose. (a) The purpose of this Cost Accounting Standard is...

  6. 48 CFR 9904.401-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.401-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-20 Purpose. The purpose of this Cost Accounting Standard is to...

  7. 48 CFR 9904.405-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.405-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-20 Purpose. (a) The purpose of this Cost Accounting Standard is...

  8. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... Accounting Standards Administration AGENCIES: Department of Defense (DOD), General Services Administration... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary...

  9. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

  10. 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…

  11. 76 FR 14571 - Federal Acquisition Regulation; Compensation for Personal Services

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... Accounting Standards (CAS) Board standards ``Cost Accounting Standard for composition and measurement of pension cost,'' and ``Accounting for the cost of deferred compensation.'' DATES: Effective Date: March 16... 412 ``Cost Accounting Standards for composition and measurement of pension cost,'' and CAS 415...

  12. 48 CFR 9904.413-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.413-50 Section 9904.413-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-50 Techniques for application. (a) Assignment of actuarial gains and losses. (1) In accordance with the provisions of Cost Accounting Standard 9904.412...

  13. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice...

  14. [Management of pre-analytical nonconformities].

    PubMed

    Berkane, Z; Dhondt, J L; Drouillard, I; Flourié, F; Giannoli, J M; Houlbert, C; Surgat, P; Szymanowicz, A

    2010-12-01

    The main nonconformities enumerated to facilitate consensual codification. In each case, an action is defined: refusal to realize the examination with request of a new sample, request of information or correction, results cancellation, nurse or physician information. A traceability of the curative, corrective and preventive actions is needed. Then, methodology and indicators are proposed to assess nonconformity and to follow the quality improvements. The laboratory information system can be used instead of dedicated software. Tools for the follow-up of nonconformities scores are proposed. Finally, we propose an organization and some tools allowing the management and control of the nonconformities occurring during the pre-examination phase.

  15. Generation of multifocal irradiance patterns by using complex Fresnel holograms.

    PubMed

    Mendoza-Yero, Omel; Carbonell-Leal, Miguel; Mínguez-Vega, Gladys; Lancis, Jesús

    2018-03-01

    We experimentally demonstrate Fresnel holograms able to produce multifocal irradiance patterns with micrometric spatial resolution. These holograms are assessed from the coherent sum of multiple Fresnel lenses. The utilized encoded technique guarantees full control over the reconstructed irradiance patterns due to an optimal codification of the amplitude and phase information of the resulting complex field. From a practical point of view, a phase-only spatial light modulator is used in a couple of experiments addressed to obtain two- and three-dimensional distributions of focal points to excite both linear and non-linear optical phenomena.

  16. Description and Codification of Miscanthus × giganteus Growth Stages for Phenological Assessment

    PubMed Central

    Tejera, Mauricio D.; Heaton, Emily A.

    2017-01-01

    Triploid Miscanthus × giganteus (Greef et Deu. ex Hodkinson et Renvoize) is a sterile, perennial grass used for biomass production in temperate environments. While M. × giganteus has been intensively researched, a scale standardizing description of M. × giganteus morphological stages has not been developed. Here we provide such a scale by adapting the widely-used Biologische Bundesanstalt, Bundessortenamt, CHemische Industrie (BBCH) scale and its corresponding numerical code to describe stages of morphological development in M. × giganteus using observations of the “Freedom” and “Illinois” clone in Iowa, USA. Descriptive keys with images are also presented. Because M. × giganteus plants overlap in the field, the scale was first applied to individual stems and then scaled up to assess plants or communities. Of the 10 principal growth stages in the BBCH system, eight were observed in M. × giganteus. Each principal stage was subdivided into secondary stages to enable a detailed description of developmental progression. While M. × giganteus does not have seed development stages, descriptions of those stages are provided to extend the scale to other Miscanthus genotypes. We present methods to use morphological development data to assess phenology by calculating the onset, duration, and abundance of each developmental stage. This scale has potential to harmonize previously described study-specific scales and standardize results across studies. Use of the precise staging presented here should more tightly constrain estimates of developmental parameters in crop models and increase the efficacy of timing-sensitive crop management practices like pest control and harvest. PMID:29062320

  17. 48 CFR 9904.410-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.410-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-63 Effective date. This Standard is effective as of... accounting practice disclosed or established prior to the date established by 9904.410-80(b) of the original...

  18. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

  19. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION... Accounting Standards (CAS) Board, is providing public notification of the decision to discontinue the...

  20. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

  1. 48 CFR 9904.401-61 - Interpretation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-61 Section 9904.401-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-61 Interpretation. (a) 9904.401, Cost Accounting... accounting practices used in accumulating and reporting costs.” (b) In estimating the cost of direct material...

  2. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    DTIC Science & Technology

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  3. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Provisions and Clauses 52.230-1 Cost Accounting Standards Notices and Certification. As prescribed in 30.201-3, insert the following provisions: Cost Accounting Standards Notices and Certification (OCT 2008...

  4. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System... cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability With Respect to Cost Accounting Standards (DEC 2000) (a) The Contractor is not liable to the Government for...

  5. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

  6. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  7. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

  8. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

  9. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  10. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

  11. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  12. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  13. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  14. 48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for direct... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Use of standard costs for...

  15. 48 CFR 9904.402-61 - Interpretation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-61 Section 9904.402-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-61 Interpretation. (a) 9904.402, Cost Accounting...

  16. The codification of spiritual intelligence measurement model in librarianship and medical information science students of medical universities in Iran

    PubMed Central

    Zarrinabadi, Zarrin; Isfandyari-Moghaddam, Alireza; Erfani, Nasrolah; Tahour Soltani, Mohsen Ahmadi

    2018-01-01

    INTRODUCTION: According to the research mission of the librarianship and information sciences field, it is necessary to have the ability to communicate constructively between the user of the information and information in these students, and it appears more important in medical librarianship and information sciences because of the need for quick access to information for clinicians. Considering the role of spiritual intelligence in capability to establish effective and balanced communication makes it important to study this variable in librarianship and information students. One of the main factors that can affect the results of any research is conceptual model of measure variables. Accordingly, the purpose of this study was codification of spiritual intelligence measurement model. METHODS: This correlational study was conducted through structural equation model, and 270 students were opted from library and medical information students of nationwide medical universities by simple random sampling and responded to the King spiritual intelligence questionnaire (2008). Initially, based on the data, the model parameters were estimated using maximum likelihood method; then, spiritual intelligence measurement model was tested by fit indices. Data analysis was performed by Smart-Partial Least Squares software. RESULTS: Preliminary results showed that due to the positive indicators of predictive association and t-test results for spiritual intelligence parameters, the King measurement model has the acceptable fit and internal correlation of the questionnaire items was significant. Composite reliability and Cronbach's alpha of parameters indicated high reliability of spiritual intelligence model. CONCLUSIONS: The spiritual intelligence measurement model was evaluated, and results showed that the model has a good fit, so it is recommended that domestic researchers use this questionnaire to assess spiritual intelligence. PMID:29922688

  17. Characteristics of DC electric fields in transient plasma sheet events

    NASA Astrophysics Data System (ADS)

    Laakso, H. E.; Escoubet, C. P.; Masson, A.

    2015-12-01

    We take an advantage of five different DC electric field measurements in the plasma sheet available from the EFW double probe experiment, EDI electron drift instrument, CODIF and HIA ion spectrometers, and PEACE electron spectrometer on the four Cluster spacecraft. The calibrated observations of the three spectrometers are used to determine the proton and electron velocity moments. The velocity moments can be used to estimate the proton and electron drift velocity and furthermore the DC electric field, assuming that the electron and proton velocity perpendicular to the magnetic field is dominated by the ExB drift motion. Naturally when ions and electrons do not perform a proper drift motion, which can happen in the plasma sheet, the estimated DC electric field from ion and electron motion is not correct. However, surprisingly often the DC electric fields estimated from electron and ion motions are identical suggesting that this field is a real DC electric field around the measurement point. As the measurement techniques are so different, it is quite plausible that when two different measurements yield the same DC electric field, it is the correct field. All five measurements of the DC electric field are usually not simultaneously available, especially on Cluster 2 where CODIF and HIA are not operational, or on Cluster 4 where EDI is off. In this presentation we investigate DC electric field in various transient plasma sheet events such as dipolarization events and BBF's and how the five measurements agree or disagree. There are plenty of important issues that are considered, e.g., (1) what kind of DC electric fields exist in such events and what are their spatial scales, (2) do electrons and ions perform ExB drift motions in these events, and (3) how well the instruments have been calibrated.

  18. Multi-point Measurements of Relativistic Electrons in the Magnetosphere

    NASA Astrophysics Data System (ADS)

    Li, X.; Selesnick, R.; Baker, D. N.; Blake, J. B.; Schiller, Q.; Blum, L. W.; Zhao, H.; Jaynes, A. N.; Kanekal, S.

    2014-12-01

    We take an advantage of five different DC electric field measurements in the plasma sheet available from the EFW double probe experiment, EDI electron drift instrument, CODIF and HIA ion spectrometers, and PEACE electron spectrometer on the four Cluster spacecraft. The calibrated observations of the three spectrometers are used to determine the proton and electron velocity moments. The velocity moments can be used to estimate the proton and electron drift velocity and furthermore the DC electric field, assuming that the electron and proton velocity perpendicular to the magnetic field is dominated by the ExB drift motion. Naturally when ions and electrons do not perform a proper drift motion, which can happen in the plasma sheet, the estimated DC electric field from ion and electron motion is not correct. However, surprisingly often the DC electric fields estimated from electron and ion motions are identical suggesting that this field is a real DC electric field around the measurement point. As the measurement techniques are so different, it is quite plausible that when two different measurements yield the same DC electric field, it is the correct field. All five measurements of the DC electric field are usually not simultaneously available, especially on Cluster 2 where CODIF and HIA are not operational, or on Cluster 4 where EDI is off. In this presentation we investigate DC electric field in various transient plasma sheet events such as dipolarization events and BBF's and how the five measurements agree or disagree. There are plenty of important issues that are considered, e.g., (1) what kind of DC electric fields exist in such events and what are their spatial scales, (2) do electrons and ions perform ExB drift motions in these events, and (3) how well the instruments have been calibrated.

  19. The codification of spiritual intelligence measurement model in librarianship and medical information science students of medical universities in Iran.

    PubMed

    Zarrinabadi, Zarrin; Isfandyari-Moghaddam, Alireza; Erfani, Nasrolah; Tahour Soltani, Mohsen Ahmadi

    2018-01-01

    According to the research mission of the librarianship and information sciences field, it is necessary to have the ability to communicate constructively between the user of the information and information in these students, and it appears more important in medical librarianship and information sciences because of the need for quick access to information for clinicians. Considering the role of spiritual intelligence in capability to establish effective and balanced communication makes it important to study this variable in librarianship and information students. One of the main factors that can affect the results of any research is conceptual model of measure variables. Accordingly, the purpose of this study was codification of spiritual intelligence measurement model. This correlational study was conducted through structural equation model, and 270 students were opted from library and medical information students of nationwide medical universities by simple random sampling and responded to the King spiritual intelligence questionnaire (2008). Initially, based on the data, the model parameters were estimated using maximum likelihood method; then, spiritual intelligence measurement model was tested by fit indices. Data analysis was performed by Smart-Partial Least Squares software. Preliminary results showed that due to the positive indicators of predictive association and t -test results for spiritual intelligence parameters, the King measurement model has the acceptable fit and internal correlation of the questionnaire items was significant. Composite reliability and Cronbach's alpha of parameters indicated high reliability of spiritual intelligence model. The spiritual intelligence measurement model was evaluated, and results showed that the model has a good fit, so it is recommended that domestic researchers use this questionnaire to assess spiritual intelligence.

  20. Algorithms and theory for the design and programming of industrial control systems materialized with PLC's

    NASA Astrophysics Data System (ADS)

    Montoya Villena, Rafael

    According to its title, the general objective of the Thesis consists in developing a clear, simple and systematic methodology for programming type PLC devices. With this aim in mind, we will use the following elements: Codification of all variables types. This section is very important since it allows us working with little information. The necessary rules are given to codify all type of phrases produced in industrial processes. An algorithm that describes process evolution and that has been called process D.F. This is one of the most important contributions, since it will allow us, together with information codification, representing the process evolution in a graphic way and with any design theory used. Theory selection. Evidently, the use of some kind of design method is necessary to obtain logic equations. For this particular case, we will use binodal theory, an ideal theory for wired technologies, since it can obtain highly reduced schemas for relatively simple automatisms, which means a minimum number of components used. User program outline algorithm (D.F.P.). This is another necessary contribution and perhaps the most important one, since logic equations resulting from binodal theory are compatible with process evolution if wired technology is used, whether it is electric, electronic, pneumatic, etc. On the other hand, PLC devices performance characteristics force the program instructions order to validate or not the automatism, as we have proven in different articles and lectures at congresses both national and international. Therefore, we will codify any information concerning the automating process, graphically represent its temporal evolution and, applying binodal theory and D.F.P (previously adapted), succeed in making logic equations compatible with the process to be automated and the device in which they will be implemented (PLC in our case)

  1. 48 CFR 9904.402-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.402-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-62 Exemption. None for this Standard. ...

  2. 48 CFR 9904.405-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.405-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-62 Exemption. None for this Standard. ...

  3. 48 CFR 9904.404-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.404-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-62 Exemption. None for this Standard. ...

  4. 48 CFR 9904.401-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.401-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-62 Exemption. None for this Standard. ...

  5. 48 CFR 9904.407-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.407-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-62 Exemption. None for this Standard. ...

  6. 48 CFR 9904.406-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.406-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-62 Exemption. None for this Standard. ...

  7. 76 FR 39105 - Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-05

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board... Accounting Standards Advisory Board (FASAB) is requesting comments on the Exposure Draft, Deferred...

  8. 75 FR 34285 - Federal Acquisition Regulation; FAR Case 2009-026, Compensation for Personal Services

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... the FAR to align the FAR with the revised Cost Accounting Standards (CAS) Board standards 412, ``Cost Accounting Standard for composition and measurement of pension cost;'' and 415, ``Accounting for the cost of... 23961 on May 1, 2008, to amend CAS 412, ``Cost Accounting Standard for composition and measurement of...

  9. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  10. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  11. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources, and Issuance of Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other...

  12. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  13. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  14. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  15. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  16. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  17. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

  18. 48 CFR 9904.412-40 - Fundamental requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... in current and future cost accounting periods. (b) Measurement of pension cost. (1) For defined.... 9904.412-40 Section 9904.412-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-40 Fundamental requirement. (a) Components of pension...

  19. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

    A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

  20. 48 CFR 9905.505-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... this cost accounting principle does not require that allocation of unallowable costs to final cost.... 9905.505-50 Section 9905.505-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505-50 Techniques for...

  1. 48 CFR 9904.404.20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.404.20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404.20 Purpose. This Standard requires that, for purposes of cost...

  2. 48 CFR 9904.404-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.404-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-63 Effective date. (a) This Standard is effective...

  3. 48 CFR 9904.409-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.409-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-63 Effective date. (a) This Standard is effective...

  4. 48 CFR 9904.409-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.409-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-62 Exemption. This Standard shall not apply where compensation...

  5. 48 CFR 9904.408-62 - Exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.408-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-62 Exemption. This Standard shall not apply to contracts and...

  6. 48 CFR 9904.409-40 - Fundamental requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.409-40 Section 9904.409-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-40 Fundamental requirement. (a) The depreciable cost of a tangible capital asset (or group of assets) shall be assigned to cost accounting periods in...

  7. 48 CFR 9904.415-40 - Fundamental requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... separately for purposes of measurement and assignment of such costs to cost accounting periods. However, if.... 9904.415-40 Section 9904.415-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415-40 Fundamental requirement. (a) The cost of deferred...

  8. 48 CFR 9904.409-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.409-50 Section 9904.409-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-50 Techniques for application. (a) Determination of... of consumption of services in the cost accounting periods included in such life. In selecting service...

  9. 48 CFR 9904.414-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the case of process cost accounting systems, the contracting parties may agree to substitute an.... 9904.414-50 Section 9904.414-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.414-50 Techniques for application. (a) The investment...

  10. 48 CFR 9904.415-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.415-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415-20 Purpose. (a) The purpose of this Standard 9904.415 is to...

  11. 48 CFR 9904.408-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.408-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-20 Purpose. The purpose of this Standard is to improve, and...

  12. 48 CFR 9904.412-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.412-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-20 Purpose. (a) The purpose of this Standard 9904.412 is to...

  13. 48 CFR 9904.409-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.409-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-20 Purpose. The purpose of this Standard is to provide criteria...

  14. 48 CFR 9904.403-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.403-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-63 Effective date. This Standard is effective as of...

  15. 48 CFR 9904.408-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.408-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-63 Effective date. This Standard is effective as of...

  16. 48 CFR 9904.401-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.401-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-63 Effective date. This Standard is effective as of...

  17. 48 CFR 9904.402-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.402-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-20 Purpose. The purpose of this standard is to require that...

  18. 48 CFR 9904.407-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.407-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-63 Effective date. This Standard is effective as of...

  19. 48 CFR 9904.405-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.405-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-63 Effective date. This Standard is effective as of...

  20. 48 CFR 9904.402-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.402-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-63 Effective date. This Standard is effective as of...

  1. 48 CFR 9904.406-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-63 Section 9904.406-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-63 Effective date. This Standard is effective as of...

  2. 48 CFR 9904.401-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.401-50 Section 9904.401-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-50 Techniques for application. (a) The standard...

  3. 48 CFR 9904.417-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... capitalized, such as the method used for financial accounting and reporting, may be used, provided the.... 9904.417-50 Section 9904.417-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417-50 Techniques for application. (a) The cost of money...

  4. 48 CFR 9904.412-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.412-50 Section 9904.412-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-50 Techniques for application. (a) Components of... identified part of the pension cost of a cost accounting period and shall be included in equal annual...

  5. 48 CFR 9904.415-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.415-50 Section 9904.415-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415-50 Techniques for application. (a) The contractor... shall be assignable only to the cost accounting period or periods in which the compensation is paid to...

  6. 48 CFR 9904.408-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.408-50 Section 9904.408-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-50 Techniques for application. (a) Determinations... determination shall be made beginning with the first cost accounting period to which such new or changed plan or...

  7. 48 CFR 9904.416-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416-50 Techniques for application. (a) Measurement of.... 9904.416-50 Section 9904.416-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... be assigned pro rata among the cost accounting periods covered by the policy term, except as provided...

  8. 48 CFR 9904.400 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.400 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.400 [Reserved] ...

  9. Codification of patients' rights in Poland--the Patients' Rights Act 2008.

    PubMed

    Bosek, Leszek; Pawliczak, Jakub

    2010-09-01

    The Act of 6 November 2008 on Patients' Rights and the Commissioner for Patients' Rights collect and safeguard patients' basic rights as well as provide, for the first time in Poland, an original concept for patients' collective rights. In addition, the new Act stipulates the specific mechanism for protecting patients' rights by the newly established body called the Commissioner for Patients' Rights. Polish reform of medical law will undoubtedly contribute to the expected ratification of the Convention on Human Rights and Biomedicine. However, the nature of codified rights is relatively abstract, and the Act cannot be read without reference to legislation related to physicians and health care institutions.

  10. 78 FR 20705 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-05

    ... accepted for purposes of the securities laws, any accounting principles established by a standard setting... Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting... recognizing the FASB's financial accounting and reporting standards as ``generally accepted'' under Section...

  11. 48 CFR 9905.506-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9905.506-50 Section 9905.506-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506-50 Techniques for application. (a) The cost of an indirect function which exists for only a part of a cost accounting period may...

  12. 48 CFR 9904.403-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.403-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-10 [Reserved] ...

  13. 48 CFR 9904.408-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.408-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-10 [Reserved] ...

  14. 48 CFR 9904.407-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.407-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-10 [Reserved] ...

  15. 48 CFR 9904.406-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.406-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-10 [Reserved] ...

  16. 48 CFR 9904.405-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.405-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-10 [Reserved] ...

  17. 48 CFR 9904.410-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.410-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-10 [Reserved] ...

  18. 48 CFR 9904.401-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.401-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-10 [Reserved] ...

  19. 48 CFR 9904.402-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.402-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-10 [Reserved] ...

  20. 48 CFR 9904.404-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.404-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-10 [Reserved] ...

  1. 48 CFR 9904.409-10 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.409-10 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-10 [Reserved] ...

  2. 48 CFR 9904.416-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.416-63 Section 9904.416-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416-63 Effective date. This Standard is effective as of...

  3. 48 CFR 9904.420-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.420-63 Section 9904.420-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420-63 Effective date. This Standard is effective as of...

  4. 48 CFR 9904.412-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.412-63 Section 9904.412-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-63 Effective date. (a) This Standard is effective as...

  5. 48 CFR 9904.413-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.413-63 Section 9904.413-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-63 Effective date. (a) This Standard is effective as...

  6. 48 CFR 9904.418-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.418-63 Section 9904.418-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418-63 Effective date. This Standard is effective as of...

  7. 48 CFR 9904.411-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.411-63 Section 9904.411-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.411-63 Effective date. This Standard is effective as of...

  8. 48 CFR 9904.415-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.415-63 Section 9904.415-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415-63 Effective date. (a) This Standard 9904.415 is...

  9. 48 CFR 9904.417-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9904.417-63 Section 9904.417-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417-63 Effective date. This Standard is effective as of...

  10. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

  11. [A problem-posing educational methodology for the prevention of HIV / AIDS].

    PubMed

    Magana, J R; Ferreira-pinto, J B; Blair, M; Mata A

    1992-01-01

    The problem-posing methodology of Brazilian educator Paulo Freire, using the reading circle approach previously deployed in successful literacy campaigns in developing countries, is introduced for application in AIDS information programs. The basis of this educational process is the dialogue where those to be educated resolve their problems by evaluating information critically, capturing concepts by codification and decodification, and transmitting information by creating relevant educational materials. Health circles are organized with women as educators to impart knowledge about AIDS and HIV: definitions, epidemiological components (sex, age, and risk behavior), means of transmission, stages of the progression of AIDS, prevention of HIV infection, and tests for detecting HIV antibodies. The dialogue explores knowledge and feelings about AIDS and how it affects life in the community reveals personal experiences and accounts of knowing someone who was HIV-positive, and develops action plans to minimize AIDS cases in the community. The Latin population of California, mainly of Mexican origin, with low levels of education, income, and acculturation and a high incidence of AIDS, is an appropriate target of such intervention. In 1980, there were 12.3 million people of Hispanic origin in the US. In August 1990, there were 143,280 persons diagnoses with AIDS according to the Centers for Disease Control. 78,878 of these (55%) were Anglos, and 21,752 (15%) were Hispanics. Among the Anglos, the incidence was 300/million inhabitants, while among Hispanics, it was 1059/million, a 3-field higher rate.

  12. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

  13. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange Commission... standards for public company audits, including a requirement for each registered public accounting firm to...

  14. 48 CFR 9904.403-62 - Exemption. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....403-62 Section 9904.403-62 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-62 Exemption. [Reserved] ...

  15. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... 10 Energy 4 2010-01-01 2010-01-01 false Cost principles or standards applicable to for-profit...

  16. 48 CFR 9905.505-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.505-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505-60 Illustrations. (a) An auditor...

  17. 48 CFR 9904.418-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.418-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418-60 Illustrations. (a) Business Unit A has various...

  18. 48 CFR 9904.409-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.409-61 Section 9904.409-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-61 Interpretation. [Reserved] ...

  19. 48 CFR 9904.407-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.407-61 Section 9904.407-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-61 Interpretation. [Reserved] ...

  20. 48 CFR 9904.406-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.406-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-60 Illustrations. (a) A contractor allocates general management...

  1. 48 CFR 9904.405-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.405-61 Section 9904.405-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-61 Interpretation. [Reserved] ...

  2. 48 CFR 9904.401-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.401-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401-60 Illustrations. (a) The following examples are illustrative...

  3. 48 CFR 9904.405-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.405-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-60 Illustrations. (a) An auditor recommends disallowance of...

  4. 48 CFR 9904.410-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.410-61 Section 9904.410-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-61 Interpretation. [Reserved] ...

  5. 48 CFR 9904.404-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.404-61 Section 9904.404-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-61 Interpretation. [Reserved] ...

  6. 48 CFR 9904.408-61 - Interpretation. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...] 9904.408-61 Section 9904.408-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-61 Interpretation. [Reserved] ...

  7. 48 CFR 9904.404 - Capitalization of tangible assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 48 CFR 9904.409-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.409-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-60 Illustrations. The following examples are illustrative of...

  9. 48 CFR 9904.412-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.412-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-60 Illustrations. (a) Components of pension cost. (1...

  10. 48 CFR 9901.302 - Authority.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Section 9901.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL...) The Cost Accounting Standards Board (hereinafter referred to as the “Board”) is established by and..., promulgate, amend, and rescind cost accounting standards and regulations, including interpretations thereof...

  11. GASB Achieves Standardization, Recognition.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1986-01-01

    In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

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

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

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

  13. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

  14. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408 Accounting for costs of compensated...

  15. Standard setting: the crucial issues. A case study of accounting & auditing.

    PubMed

    Nowakowski, J R

    1982-01-01

    A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.

  16. Government Accounting

    DTIC Science & Technology

    1999-06-22

    Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

  17. Counterfeit Parts: DOD Needs to Improve Reporting and Oversight to Reduce Supply Chain Risk

    DTIC Science & Technology

    2016-02-01

    the cost accounting standards board under 41 U.S.C. § 1502. 8DOD implemented its cost principle that costs are not allowable unless 1) the...February 2016 GAO-16-236 United States Government Accountability Office United States Government Accountability Office Highlights of GAO-16-236, a...apply to prime contractors subject to cost accounting standards on acquisitions other than small business set-asides. The cost accounting standards are

  18. 48 CFR 9904.411-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.411-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.411-60 Illustrations. (a) Contractor “A” has one contract which...

  19. 48 CFR 9905.506-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.506-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506-20 Purpose. The purpose of this...

  20. 48 CFR 9904.412-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.412-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-30 Definitions. (a) The following are definitions of terms...

  1. 48 CFR 9904.413-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.413-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-30 Definitions. (a) The following are definitions of terms...

  2. 48 CFR 9905.501-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.501-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501-20 Purpose. The purpose of this...

  3. 48 CFR 9904.404-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.404-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-60 Illustrations. (a) Illustrations of costs which must be...

  4. 48 CFR 9904.410-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.410-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-60 Illustrations. (a) Business Unit A has been including the...

  5. 48 CFR 9904.403-61 - Interpretation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-61 Section 9904.403-61 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-61 Interpretation. (a) Questions have arisen as to...

  6. 48 CFR 9904.408-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.408-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408-60 Illustrations. (a) Company A's vacation plan provides that...

  7. 48 CFR 9904.402-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.402-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-60 Illustrations. (a) Illustrations of costs which are incurred...

  8. 48 CFR 9904.407-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.407-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-60 Illustrations. (a) Contractor A's written practice is to set...

  9. 48 CFR 9905.502-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9905.502-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502-20 Purpose. The purpose of this...

  10. Autonomy and informed consent: a mistaken association?

    PubMed

    Kristinsson, Sigurdur

    2007-09-01

    For decades, the greater part of efforts to improve regulatory frameworks for research ethics has focused on informed consent procedures; their design, codification and regulation. Why is informed consent thought to be so important? Since the publication of the Belmont Report in 1979, the standard response has been that obtaining informed consent is a way of treating individuals as autonomous agents. Despite its political success, the philosophical validity of this Belmont view cannot be taken for granted. If the Belmont view is to be based on a conception of autonomy that generates moral justification, it will either have to be reinterpreted along Kantian lines or coupled with a something like Mill's conception of individuality. The Kantian interpretation would be a radical reinterpretation of the Belmont view, while the Millian justification is incompatible with the liberal requirement that justification for public policy should be neutral between controversial conceptions of the good. This consequence might be avoided by replacing Mill's conception of individuality with a procedural conception of autonomy, but I argue that the resulting view would in fact fail to support a non-Kantian, autonomy-based justification of informed consent. These difficulties suggest that insofar as informed consent is justified by respect for persons and considerations of autonomy, as the Belmont report maintained, the justification should be along the lines of Kantian autonomy and not individual autonomy.

  11. What's your strategy for managing knowledge?

    PubMed

    Hansen, M T; Nohria, N; Tierney, T

    1999-01-01

    The rise of the computer and the increasing importance of intellectual assets have compelled executives to examine the knowledge underlying their businesses and how it is used. Because knowledge management as a conscious practice is so young, however, executives have lacked models to use as guides. To help fill that gap, the authors recently studied knowledge management practices at management consulting firms, health care providers, and computer manufacturers. They found two very different knowledge management strategies in place. In companies that sell relatively standardized products that fill common needs, knowledge is carefully codified and stored in databases, where it can be accessed and used--over and over again--by anyone in the organization. The authors call this the codification strategy. In companies that provide highly customized solutions to unique problems, knowledge is shared mainly through person-to-person contacts; the chief purpose of computers is to help people communicate. They call this the personalization strategy. A company's choice of knowledge management strategy is not arbitrary--it must be driven by the company's competitive strategy. Emphasizing the wrong approach or trying to pursue both can quickly undermine a business. The authors warn that knowledge management should not be isolated in a functional department like HR or IT. They emphasize that the benefits are greatest--to both the company and its customers--when a CEO and other general managers actively choose one of the approaches as a primary strategy.

  12. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

  13. Standards, Accountability, and School Reform: Perils and Pitfalls.

    ERIC Educational Resources Information Center

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  14. 48 CFR 9904.403-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.403-50 Section 9904.403-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403-50 Techniques for application. (a)(1) Separate...

  15. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards Board publication. 30.102 Section 30.102 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost...

  16. 48 CFR 9903.201-3 - Solicitation provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9903.201-3 Section 9903.201-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201-3 Solicitation provisions. (a) Cost Accounting Standards Notices and Certification. (1) The contracting officer shall insert the provision set...

  17. 48 CFR 9903.201-5 - Waiver

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the applicability of the Cost Accounting Standards for a contract or subcontract with a value of less... 9903.201-5 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  18. 48 CFR 9904.418-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Purpose. 9904.418-20... FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418-20 Purpose. The purpose of this Cost Accounting Standard is to...

  19. 48 CFR 9904.420-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Purpose. 9904.420-20... FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420-20 Purpose. The purpose of this Cost Accounting Standard is to...

  20. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

  1. 48 CFR 9905.501-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9905.501-63 Section 9905.501-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501-63 Effective date. This...

  2. 48 CFR 9905.505-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9905.505-63 Section 9905.505-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505-63 Effective date. This...

  3. 48 CFR 9905.502-63 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Effective date. 9905.502-63 Section 9905.502-63 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502-63 Effective date. This...

  4. 48 CFR 9904.404-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.404-50 Section 9904.404-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.404-50 Techniques for application. (a) The cost to...

  5. 48 CFR 9904.405-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.405-50 Section 9904.405-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405-50 Techniques for application. (a) The detail and...

  6. 48 CFR 9904.406-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.406-50 Section 9904.406-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406-50 Techniques for application. (a) The cost of an...

  7. 48 CFR 430.201-5 - Waiver.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 430.201-5 Waiver. The Senior... Accounting Standards Board to waive the application of the Cost Accounting Standards (CAS). Contracting... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Waiver. 430.201-5 Section...

  8. Military medicine and the ethics of war: British colonial warfare during the Seven Years War (1756-63).

    PubMed

    Charters, Erica

    2010-01-01

    This article examines 18th-century European warfare, tracing the first formal codifications of conventions of war, frequently introduced by military physicians and initially regarding the treatment of the sick and wounded. It outlines to what extent these conventions were followed in practice, particularly in the challenging environment of American irregular warfare, with a focus on the most well-known incident of "biological warfare" in the period: the deliberate spread of smallpox by British officers among Amerindians in 1763. More broadly, it demonstrates that the history of military medicine provides a fruitful method with which to uncover assumptions about the ethics of war.

  9. Nursing care systematization as a multidimensional and interactive phenomenon.

    PubMed

    Backes, Dirce Stein; Koerich, Magda Santos; Nascimento, Keyla Cristiane do; Erdmann, Alacoque Lorenzini

    2008-01-01

    This study aimed to understand the meaning of Nursing Care Systematization (NCS) for multiprofessional health team professionals based on the relationships, interactions and associations of Complex thought. This qualitative study uses Grounded Theory as a methodological reference framework. Data were obtained through interviews with three sample groups, totaling 15 professionals from different institutions. Simultaneous data codification and analysis identified the central theme: 'Glimpsing nursing care systematization as an interactive and multidimensional phenomenon' and the respective reference model. NCS appoints, in addition to interactivity and professional complementarity, the importance of dialog and connection between the academy, health practices and regulatory offices, based on new reference frameworks for the organization of health practices.

  10. Why am I not disabled? Making state subjects, making statistics in post--Mao China.

    PubMed

    Kohrman, Matthew

    2003-03-01

    In this article I examine how and why disability was defined and statistically quantified by China's party-state in the late 1980s. I describe the unfolding of a particular epidemiological undertaking--China's 1987 National Sample Survey of Disabled Persons--as well as the ways the survey was an extension of what Ian Hacking has called modernity's "avalanche of numbers." I argue that, to a large degree, what fueled and shaped the 1987 survey's codification and quantification of disability was how Chinese officials were incited to shape their own identities as they negotiated an array of social, political, and ethical forces, which were at once national and transnational in orientation.

  11. Accurate control of a liquid-crystal display to produce a homogenized Fourier transform for holographic memories.

    PubMed

    Márquez, Andrés; Gallego, Sergi; Méndez, David; Alvarez, Mariela L; Fernández, Elena; Ortuño, Manuel; Neipp, Cristian; Beléndez, Augusto; Pascual, Inmaculada

    2007-09-01

    We show an accurate procedure to obtain a Fourier transform (FT) with no dc term using a commercial twisted-nematic liquid-crystal display. We focus on the application to holographic storage of binary data pages, where a drastic decrease of the dc term in the FT is highly desirable. Two different codification schemes are considered: binary pi radians phase modulation and hybrid ternary modulation. Any deviation in the values of the amplitude and phase shift generates the appearance of a strong dc term. Experimental results confirm that the calculated configurations provide a FT with no dc term, thus showing the effectiveness of the proposal.

  12. Nuclear power and the market value of the shares of electric utilities

    NASA Astrophysics Data System (ADS)

    Lyons, Joseph T.

    The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

  13. 76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

  14. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

  15. 12 CFR 621.13 - Content and standards-general rules.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... generally accepted accounting principles and such other accounting requirements, standards, and procedures... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Content and standards-general rules. 621.13 Section 621.13 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING...

  16. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

  17. 48 CFR 9904.410-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.410-50 Section 9904.410-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-50 Techniques for application. (a) G&A expenses of a...

  18. 76 FR 58510 - Notice of Meeting Schedule for 2012

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-21

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Meeting Schedule for 2012 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) will...

  19. 78 FR 65982 - Notice of Renewal of FASAB Charter

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Renewal of FASAB Charter AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... Sponsors) have agreed to continue an advisory committee to consider and recommend accounting standards and...

  20. 77 FR 71792 - Notice of Meeting Schedule for 2013

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-04

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Meeting Schedule for 2013 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) will...

  1. 78 FR 21603 - Proposed Reporting Entity; Request for Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-11

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Proposed Reporting Entity; Request for Comments AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d... amended in October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board is...

  2. 76 FR 36130 - Call for Candidates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-21

    ... Budget. FASAB is the body designated to establish generally accepted accounting principles for federal... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Call for Candidates AGENCY: Federal Accounting... candidates. Any applicant who provided the Federal Accounting Standards Advisory Board (FASAB or the Board...

  3. 48 CFR 9901.306 - Standards applicability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Standards applicability. 9901.306 Section 9901.306 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... 9901.306 Standards applicability. Cost Accounting Standards promulgated by the Board shall be mandatory...

  4. 76 FR 7731 - Definitions of “Predominantly Engaged in Financial Activities” and “Significant” Nonbank...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... accounting principles (GAAP) or International Financial Reporting Standards (IFRS).\\19\\ To reduce the potential for companies to arbitrage the 85 percent financial test by changing the accounting standards used... consolidated with those of the company under applicable accounting standards would be considered as financial...

  5. 77 FR 27545 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-59; Introduction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... Revision of Cost 2012-003 Chambers. Accounting Standards Threshold. SUPPLEMENTARY INFORMATION: Summaries... substantial number of small entities. Item III--Revision of Cost Accounting Standards Threshold (FAR Case 2012-003) This final rule revises the cost accounting standards (CAS) threshold in order to implement in...

  6. 75 FR 20364 - Notice of Meeting Schedule for 2011

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Meeting Schedule for 2011 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal..., 2004, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) will meet on...

  7. 76 FR 60029 - Notice of Issuance Technical Bulletin 2011-2, Extended Deferral of the Effective Date of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-28

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance Technical Bulletin 2011-2, Extended Deferral of the Effective Date of Technical Bulletin 2006-1 AGENCY: Federal Accounting Standards Advisory... hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Technical Bulletin...

  8. 76 FR 71032 - Notice of Renewal of FASAB Charter

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Renewal of FASAB Charter AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... accounting standards and principles for the federal government. For Further Information, or to Obtain a Copy...

  9. 76 FR 76161 - Notice of Appointment of New FASAB Member

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-06

    ... Federal Accounting Standards Advisory Board Notice of Appointment of New FASAB Member AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d... five-year term as a member of the Federal Accounting Standards Advisory Board (FASAB) beginning January...

  10. 48 CFR 9903.301 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9903.301 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS.... Asset accountability unit. See 9904.404-30. Assignment of cost to cost accounting periods. See 9903.302...

  11. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

  12. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  13. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  14. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  15. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  16. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  17. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  18. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  19. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  20. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    ERIC Educational Resources Information Center

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  1. 77 FR 27551 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-59; Small Entity Compliance Guide

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    .... Colombia. III Revision of Cost 2012-003 Chambers. Accounting Standards Threshold. SUPPLEMENTARY INFORMATION... economic impact on a substantial number of small entities. Item III--Revision of Cost Accounting Standards Threshold (FAR Case 2012-003) This final rule revises the cost accounting standards (CAS) threshold in order...

  2. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the... cost that is based on currently accrued benefits that have been valued using corporate bond rates... that avoid undue cost or contribution volatility. The Board agrees with the public comments that since...

  3. 76 FR 14572 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-50; Small Entity Compliance Guide

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... Standards (CAS) Board standards 412 ``Cost Accounting Standard for composition and measurement of pension... Disclosure and 2009-025 Chambers. Consistency of Cost Accounting Practices for Contracts Awarded to Foreign... Accounting Practices for Contracts Awarded to Foreign Concerns (FAR Case 2009-025) This final rule adopts...

  4. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    ERIC Educational Resources Information Center

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  5. 76 FR 38175 - Notice of Release of the Exposure Draft Revisions to Identifying and Reporting Earmarked Funds...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-29

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft Revisions to Identifying and Reporting Earmarked Funds: Amending Statement of Federal Financial Accounting Standards 27 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C...

  6. 40 CFR 35.6270 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... § 35.6270 Standards for financial management systems. (a) Accounting system standards—(1) General. The... Agreement. (6) Accounting system control procedures. Except as provided for in paragraph (a)(3) of this section, accounting system control procedures must ensure that accounting information is: (i) Accurate...

  7. 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.

  8. First simultaneous detection of terrestrial ionospheric molecular ions in the Earth's inner magnetosphere and at the Moon

    NASA Astrophysics Data System (ADS)

    Dandouras, Iannis; Poppe, Andrew R.; Fillingim, Matt O.; Kistler, Lynn M.; Mouikis, Christopher G.; Rème, Henri

    2017-04-01

    Heavy molecular ions escaping from a planetary atmosphere can contribute to the long-term evolution of its composition. The ARTEMIS (Acceleration, Reconnection, Turbulence, and Electrodynamics of the Moon's Interaction with the Sun) spacecraft has recently observed outflowing molecular ions at lunar distances in the terrestrial magnetotail (Poppe et al., 2016). Backward particle tracing indicated that these ions should originate from the terrestrial inner magnetosphere. Here we have examined Cluster data acquired by the CIS-CODIF (Cluster Ion Spectrometry-Composition Distribution Function) ion mass spectrometer, obtained in the terrestrial magnetosphere. An event was selected where the orbital conditions were favourable and the Cluster spacecraft were in the high-latitude inner magnetosphere a few hours before the ARTEMIS molecular ion detection. Analysis shows that the CIS-CODIF instrument detected a series of energetic ion species, including not only O+ but also a group of molecular ions around 30 amu. Given the 5-7 m/Δm mass resolution of the instrument, these could include N2+, NO+, or O2+. These ions were detected by Cluster about 14 hours before the ARTEMIS observation in the lunar environment, a time which is compatible with the transfer to lunar distances. The event was during an active period followed by a northward rotation of the IMF. Although energetic heavy molecular ions have been detected in the storm time magnetosphere in the past (e.g. Klecker et al., 1986; Christon et al., 1994), this event constitutes the first coordinated observation in the Earth's inner magnetosphere and at the Moon. Additional events of coordinated outflowing molecular ion observations are currently under analysis. Future missions, as the proposed ESCAPE mission, should investigate in detail the mechanisms of molecular ion acceleration and escape, their link to the solar and magnetospheric activity, and their role in the magnetospheric dynamics and in the long-term evolution of the atmospheric composition.

  9. Spatial database for the management of "urban geology" geothematic information: the case of Drama City, Greece

    NASA Astrophysics Data System (ADS)

    Pantelias, Eustathios; Zervakou, Alexandra D.; Tsombos, Panagiotis I.; Nikolakopoulos, Konstantinos G.

    2008-10-01

    The aggregation of population in big cities leads to the concentration of human activities, economic wealth, over consumption of natural resources and urban growth without planning and sustainable management. As a result, urban societies are exposed to various dangers and threats with economical, social, ecological - environmental impacts on the urban surroundings. Problems associated with urban development are related to their geological conditions and those of their surroundings, e.g. flooding, land subsidence, groundwater pollution, soil contamination, earthquakes, landslides, etc. For these reasons, no sustainable urban planning can be done without geological information support. The first systematic recording, codification and documentation of "urban geology" geothematic information in Greece is implemented by the Institute of Geological and Mineral Exploration (I.G.M.E.) in the frame of project "Collection, codification and documentation of geothematic information for urban and suburban areas in Greece - pilot applications". Through the implementation of this project, all geothematic information derived from geological mapping, geotechnical - geochemical - geophysical research and measurements in four pilot areas of Greece Drama (North Greece), Nafplio & Sparti (Peloponnesus) and Thrakomakedones (Attica) is stored and processed in specially designed geodatabases in GIS environment containing vector and raster data. For the specific GIS application ArcGIS Personal Geodatabase is used. Data is classified in geothematic layers, grouped in geothematic datasets (e.g. Topography, Geology - Tectonics, Submarine Geology, Technical Geology, Hydrogeology, Soils, Radioactive elements, etc) and being processed in order to produced multifunctional geothematic maps. All compiled data constitute the essential base for land use planning and environmental protection in specific urban areas. With the termination of the project the produced geodatabase and other digital data (thematic maps, DEMs) will be available to all, public or private sector, concerning geological environment in urban and suburban areas, being in charge of protection and improvement of natural and human made environment.

  10. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  11. 75 FR 60287 - Treatment by the Federal Deposit Insurance Corporation as Conservator or Receiver of Financial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... conditions for sale accounting treatment under generally accepted accounting principles (``GAAP''). The rule... securitization participants. Modifications to GAAP Accounting Standards On June 12, 2009, the Financial Accounting Standards Board (``FASB'') finalized modifications to GAAP through Statement of Financial...

  12. 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…

  13. Improving Students' Understanding of the Importance of Economic Consequences in Standard Setting: A Computerized Spreadsheet Tool.

    ERIC Educational Resources Information Center

    Ivancevich, Daniel M.; And Others

    1996-01-01

    Points out that political and economic pressures have sometimes caused the Financial Accounting Standards Board to alter standards. Presents a spreadsheet tool that demonstrates the economic consequences of adopting accounting standards. (SK)

  14. 76 FR 43330 - Notice of Release of the Exposure Draft of Technical Bulletin 2011-2, Extended Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-20

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft of Technical... Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has...

  15. Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

    ERIC Educational Resources Information Center

    Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

    2013-01-01

    The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

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

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

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

  17. 77 FR 71419 - Notice of Appointment of New FASAB Member and Release of the Exposure Draft Regarding Deferral of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Appointment of New FASAB Member and Release... Information AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31... appointed to a five-year term as a member of the Federal Accounting Standards Advisory Board (FASAB...

  18. Tacit knowledge as the unifying factor in evidence based medicine and clinical judgement.

    PubMed

    Thornton, Tim

    2006-03-17

    The paper outlines the role that tacit knowledge plays in what might seem to be an area of knowledge that can be made fully explicit or codified and which forms a central element of Evidence Based Medicine. Appeal to the role the role of tacit knowledge in science provides a way to unify the tripartite definition of Evidence Based Medicine given by Sackett et al: the integration of best research evidence with clinical expertise and patient values. Each of these three elements, crucially including research evidence, rests on an ineliminable and irreducible notion of uncodified good judgement. The paper focuses on research evidence, drawing first on the work of Kuhn to suggest that tacit knowledge contributes, as a matter of fact, to puzzle solving within what he calls normal science. A stronger argument that it must play a role in research is first motivated by looking to Collins' first hand account of replication in applied physics and then broader considerations of replication in justifying knowledge claims in scientific research. Finally, consideration of an argument from Wittgenstein shows that whatever explicit guidelines can be drawn up to guide judgement the specification of what counts as correctly following them has to remain implicit.Overall, the paper sets out arguments for the claim that even though explicit guidelines and codifications can play a practical role in informing clinical practice, they rest on a body of tacit or implicit skill that is in principle ineliminable. It forms the bedrock of good judgement and unites the integration of research, expertise and values.

  19. Tacit knowledge as the unifying factor in evidence based medicine and clinical judgement

    PubMed Central

    Thornton, Tim

    2006-01-01

    The paper outlines the role that tacit knowledge plays in what might seem to be an area of knowledge that can be made fully explicit or codified and which forms a central element of Evidence Based Medicine. Appeal to the role the role of tacit knowledge in science provides a way to unify the tripartite definition of Evidence Based Medicine given by Sackett et al: the integration of best research evidence with clinical expertise and patient values. Each of these three elements, crucially including research evidence, rests on an ineliminable and irreducible notion of uncodified good judgement. The paper focuses on research evidence, drawing first on the work of Kuhn to suggest that tacit knowledge contributes, as a matter of fact, to puzzle solving within what he calls normal science. A stronger argument that it must play a role in research is first motivated by looking to Collins' first hand account of replication in applied physics and then broader considerations of replication in justifying knowledge claims in scientific research. Finally, consideration of an argument from Wittgenstein shows that whatever explicit guidelines can be drawn up to guide judgement the specification of what counts as correctly following them has to remain implicit. Overall, the paper sets out arguments for the claim that even though explicit guidelines and codifications can play a practical role in informing clinical practice, they rest on a body of tacit or implicit skill that is in principle ineliminable. It forms the bedrock of good judgement and unites the integration of research, expertise and values. PMID:16759426

  20. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

  1. 75 FR 6231 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-08

    ... Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting... recognizing the FASB's financial accounting and reporting standards as ``generally accepted'' under Section...; Securities Exchange Act of 1934; Order Regarding Review of FASB Accounting Support Fee for 2010 Under Section...

  2. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  4. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  5. Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

  6. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

  7. A Study of the Impact of the Lack of a Cost Accounting Standards Board.

    DTIC Science & Technology

    1987-06-01

    California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

  8. Budget Issues: Accrual Budgeting Useful in Certain Areas but Does Not Provide Sufficient Information for Reporting on Our Nation’s Longer-Term Fiscal Challenge

    DTIC Science & Technology

    2007-12-01

    Government Auditing Standards GDP gross domestic product IPSAS International Public Sector Accounting Standards OBEGAL Operating Balance...aligned with the international public sector accounting standards ( IPSAS ), but there were some deviations from IPSAS for constitutional reasons such...which is required under IPSAS . Besides developing the accounting standards to be used in the budget, a key challenge when switching to accrual

  9. Cost Accounting Standards: An Overview of Compliance with These Complex Standards.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1993-01-01

    A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

  10. 76 FR 23861 - Corporate Credit Unions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

    ... statements, Financial statement audit, Generally accepted auditing standards, Independent public accountant... public accountant undermines the IPA's independence. The Board is delaying the effective date of this ERM... accepted auditing standards, Independent public accountant, Internal control, Internal control framework...

  11. 77 FR 14843 - [Securities Act of 1933; Release No. 9300/March 7, 2012; Securities Exchange Act of 1934; Release...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-13

    ..., as generally accepted for purposes of the securities laws, any accounting principles established by a... concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard-setting body...

  12. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... participants themselves or by non-Federal sponsors). 1 Copies may be obtained from the Financial Accounting...

  13. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    ERIC Educational Resources Information Center

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  14. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

  15. 76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal Natural Resources Other Than Oil and Gas AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal...

  16. 75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP&E and Implementation Guidance for Estimating the Historical Cost of G-PP&E AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

  17. Marine Corps IT Hardware: A Method for Categorizing and Determining Technology Refreshment Cycles

    DTIC Science & Technology

    2015-06-01

    PPB&E Planning, Programming, Budgeting and Execution xiv ROI return on investment SABRS Standard Accounting, Budgeting and Reporting System...and manage IT assets are the Standard Accounting, Budgeting and Reporting System ( SABRS ), the Total Force Structure Management System (TFSMS), and...Defense Property Accountability System (DPAS). The TFSMS and DPAS systems account for the physical hardware assets, while SABRS accounts for costs

  18. 77 FR 16425 - Technical Amendments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-21

    ... charge of budgetary, accounting and financial matters for the NCUA, including responsibility for... Credit Union Share Insurance Fund (NCUSIF) to include accounting, financial reporting and the collection... accounting principles and standards and on auditing standards; represents NCUA at meetings with the American...

  19. 48 CFR 9903.305 - Materiality.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9903.305 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS... Government funding. Changes in accounting treatment will have more impact if they influence the distribution...

  20. Low-power laser treatment of musculoskeletal disorders and body measurements of the equine athlete

    NASA Astrophysics Data System (ADS)

    Antikas, Theo G.

    1990-09-01

    This field report presents and analyzes results on 1 cases of rnusculoskeletal disorders of equine athletes treated either with a Soft Laser 632 device (Worldwide Lasers International Geneva) or with an Omega Biotherapy infrared multiprobe multiwavelength device (Omega Labs London). It proposes a codification of low power laser forms of treatment onthefield and suggests modalities of such treatment(s). The therapeutic effects of low power laser beams as well as their postulated modes of action are discussed. Further a new technique utilizing a low power laser device (Technosynthese AG Zurich) for the accurate rnesurement of the height of ponies and horses is described. After testing in over 500 equines the apparatus and the technique were found accurate with an error factor not exceeding 1. 2 mm (1/20 inch) whereas the ancient ''standard stick'' method was found to produce a constant significant error in all animals measured. MATERIALS AND METHODS Soft Laser 632R device: Portable 25 mW heliumneon laser device emitting a visible red band of 632. 8 nm either through a ''window'' or through an optic fiber probe. Omega Biotherapy device: Portable 50 mW infrared laser device with two probes and a multiprobe emitting four wavelength laser bands. Pony_MetreR: Portable heliumneon device with two incorporated nivels and sliding through a rotating ''head'' placed at the top of a tripod that can move on either the vertical (x) or horizontal y) axis. RESULTS

  1. Codification of scan path parameters and development of perimeter scan strategies for 3D bowl-shaped laser forming

    NASA Astrophysics Data System (ADS)

    Tavakoli, A.; Naeini, H. Moslemi; Roohi, Amir H.; Gollo, M. Hoseinpour; Shahabad, Sh. Imani

    2018-01-01

    In the 3D laser forming process, developing an appropriate laser scan pattern for producing specimens with high quality and uniformity is critical. This study presents certain principles for developing scan paths. Seven scan path parameters are considered, including: (1) combined linear or curved path; (2) type of combined linear path; (3) order of scan sequences; (4) the position of the start point in each scan; (5) continuous or discontinuous scan path; (6) direction of scan path; and (7) angular arrangement of combined linear scan paths. Regarding these path parameters, ten combined linear scan patterns are presented. Numerical simulations show continuous hexagonal, scan pattern, scanning from outer to inner path, is the optimized. In addition, it is observed the position of the start point and the angular arrangement of scan paths is the most effective path parameters. Also, further experimentations show four sequences due to creat symmetric condition enhance the height of the bowl-shaped products and uniformity. Finally, the optimized hexagonal pattern was compared with the similar circular one. In the hexagonal scan path, distortion value and standard deviation rather to edge height of formed specimen is very low, and the edge height despite of decreasing length of scan path increases significantly compared to the circular scan path. As a result, four-sequence hexagonal scan pattern is proposed as the optimized perimeter scan path to produce bowl-shaped product.

  2. In Search of Leadership Standards: Quest or Quagmire? Some Philosophical and Practical Reflections.

    ERIC Educational Resources Information Center

    Barlosky, Martin

    2003-01-01

    Examines relationship and differences between accountability and the current quest for education standards. Argues that attempt to reduce complex questions of accountability to monitored compliance with unambiguous standards is conceptually misleading and pragmatically unproductive. Traces focus on leadership standards to Fredrick Taylor's…

  3. 48 CFR 9901.302 - Authority.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., designed to achieve uniformity and consistency in the cost accounting practices governing measurement... Section 9901.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL...) The Cost Accounting Standards Board (hereinafter referred to as the “Board”) is established by and...

  4. 48 CFR 9904.411-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... measurement and assignment of costs to cost objectives. (b) This Cost Accounting Standard does not cover... Section 9904.411-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING...

  5. 48 CFR 9905.505-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... consistent application of sound cost accounting principles covering all incurred costs. (2) The Standard is... Section 9905.505-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 48 CFR 9904.407-20 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... measurement and cost assignment. (b) This Cost Accounting Standard is not intended to cover the use of pre... Section 9904.407-20 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING...

  8. 48 CFR 30.001 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION 30.001 Definitions. As used in this part— Affected CAS-covered contract or subcontract means a contract or subcontract subject to Cost Accounting Standards (CAS) rules and regulations for which a contractor or subcontractor— (1) Used one cost accounting practice to...

  9. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  10. 48 CFR 9903.201-7 - Cognizant Federal agency responsibilities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... responsibilities. 9903.201-7 Section 9903.201-7 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201-7 Cognizant Federal... actions will provide greater assurances that individual contractors follow their cost accounting practices...

  11. 48 CFR 9904.420-60 - Illustrations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.420-60 Illustrations. (a) Business Unit A's engineering department... typing its overhead cost pool. In submitting a proposal, the engineering department assigns several... Section 9904.420-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  12. Major Changes in Governmental GAAP.

    ERIC Educational Resources Information Center

    Piotrowski, Craig L.

    1988-01-01

    The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

  13. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    EPA Science Inventory

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

  14. 48 CFR 30.201-4 - Contract clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.201-4 Contract clauses. (a) Cost Accounting Standards. (1) The contracting officer shall insert the clause at FAR 52.230-2, Cost... cost accounting practices (applicable to CAS-covered contracts only), and to follow disclosed and...

  15. 48 CFR 9904.407-40 - Fundamental requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Fundamental requirement..., OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407-40 Fundamental requirement. Standard costs may be...

  16. 48 CFR 9905.501-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501-30 Definitions. (a) The following... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9905.501-30 Section 9905.501-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  17. 48 CFR 9905.502-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502-30 Definitions. (a) The following... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9905.502-30 Section 9905.502-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  18. 48 CFR 9905.505-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505-30 Definitions. (a) The following... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9905.505-30 Section 9905.505-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  19. 48 CFR 9905.506-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506-30 Definitions. (a) The following... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9905.506-30 Section 9905.506-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  20. 48 CFR 4.201 - Procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... copy to each accounting and finance office (funding office) whose funds are cited in the contract; (d) When the contract is not assigned for administration but contains a Cost Accounting Standards clause... “FOR COST ACCOUNTING STANDARDS ADMINISTRATION ONLY” (see 30.601(b)); (e) Provide one copy of each...

  1. What's New: Update on GASB and Accounting Standards.

    ERIC Educational Resources Information Center

    Marrone, Robert S.; Scharle, Robert E.

    1996-01-01

    Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

  2. 75 FR 33306 - Notice of Meeting Location Change and Joint Meeting of FASAB and GASB

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ... meeting is to discuss: --Measurement Attributes, --Reporting Model, --Cost Accounting, and --Governance... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Meeting Location Change and Joint Meeting of FASAB and GASB AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

  3. Accountability and Virginia Public Schools, 2016-2017 School Year

    ERIC Educational Resources Information Center

    Virginia Department of Education, 2017

    2017-01-01

    This document offers a brief guide to understanding Virginia's system for holding schools accountable for raising student achievement. Virginia's accountability system supports teaching and learning by setting rigorous academic standards--known as the Standards of Learning (SOL)--and through annual statewide assessments of student achievement.…

  4. 48 CFR 9903.201-2 - Types of CAS coverage.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9903.201-2 Section 9903.201-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201-2 Types of CAS coverage. (a) Full... net CAS-covered awards during its preceding cost accounting period. (b) Modified coverage. (1...

  5. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adjustment and allocation of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension...

  6. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

  7. CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

    PubMed

    Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-08-01

    With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

  8. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  9. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    ERIC Educational Resources Information Center

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  10. 48 CFR 9904.416-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.416-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.416-30 Section 9904.416-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  11. 48 CFR 9904.407-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.407-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.407-30 Section 9904.407-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  12. 48 CFR 9904.418-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.418-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.418-30 Section 9904.418-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  13. 48 CFR 9904.410-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.410-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.410-30 Section 9904.410-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  14. 48 CFR 9904.409-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.409-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.409-30 Section 9904.409-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  15. 48 CFR 9904.402-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.402-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.402-30 Section 9904.402-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  16. 48 CFR 9904.408-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.408-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.408-30 Section 9904.408-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  17. 48 CFR 9904.415-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.415-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.415-30 Section 9904.415-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  18. 48 CFR 9904.404-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.404-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.404-30 Section 9904.404-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  19. 48 CFR 9904.403-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.403-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.403-30 Section 9904.403-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  20. 48 CFR 9904.414-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.414-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.414-30 Section 9904.414-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  1. 48 CFR 9904.411-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.411-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.411-30 Section 9904.411-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  2. 48 CFR 9904.417-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.417-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.417-30 Section 9904.417-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  3. 48 CFR 9904.405-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.405-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.405-30 Section 9904.405-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  4. 48 CFR 9904.406-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.406-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.406-30 Section 9904.406-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  5. 48 CFR 9904.401-30 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STANDARDS COST ACCOUNTING STANDARDS 9904.401-30 Definitions. (a) The following are definitions of terms... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions. 9904.401-30 Section 9904.401-30 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  6. Social Moderation, Assessment and Assuring Standards for Accounting Graduates

    ERIC Educational Resources Information Center

    Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

    2014-01-01

    Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…

  7. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  8. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... the participants' other research and development activities (e.g., activities supported by the...

  9. Recognition of Depreciation by Not-For-Profit Institutions. A NACUBO Mongraph.

    ERIC Educational Resources Information Center

    Forrester, Robert T.; Collins, Stephen J.

    Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at…

  10. 17 CFR 229.302 - (Item 302) Supplementary financial information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effect of a change in accounting, per share data based upon such income (loss), net income (loss) and net... accountant, appropriate professional standards and procedures, as enumerated in the Statements of Auditing... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and...

  11. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses to...

  12. 41 CFR 102-35.20 - What definitions apply to GSA's personal property regulations?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... determine its capitalization thresholds as discussed in Financial Accounting Standard Advisory Board (FASAB) Statement of Federal Financial Accounting Standards No. 6 Accounting for Property, Plant and Equipment... an agency, along with a formal process to verify the condition, location, and quantity of such items...

  13. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

  14. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

    This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

  15. 48 CFR 30.603-1 - Required changes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603-1 Required changes. (a) General... shall notify the CFAO if the offeror states that a change in cost accounting practice would be required...) that address a required change at 52.230-2, Cost Accounting Standards; 52.230-3, Disclosure and...

  16. 75 FR 16120 - Notice of Issuance of Exposure Draft on Accrual Estimates for Grant Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-31

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Exposure Draft on Accrual Estimates for Grant Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board... Accounting and Auditing Policy Committee (AAPC) has issued an Exposure Draft of a new Federal Financial...

  17. [Promoting citizenship through nursing care].

    PubMed

    Backes, Dirce Stein; Backes, Marli Stein; Erdmann, Alacoque Lorenzini

    2009-01-01

    This study is the result of the project: networks care and social entrepreneurship: the autonomy and social commitment of nurses. The purpose of this qualitative study is to comprehend the meaning of nursing care as a social enterprising practice. The Grounded Theory was used as a methodological reference and the interview, conducted with 35 participants as technique of data collection. Data codification led to the central theme: Viewing Nursing Care as a Social Enterprising Practice. This theme is complemented by the category, characterized the cause condition: the social integration through the creation a political identity that expresses your involvement. The results showed that is necessary to learn and have a deep dialogic knowledge. In order to consolidate popular participation as a citizenship ideal, a critical professional attitude, base don the combination of care with liberty, participation end autonomy.

  18. Knowledge management in the engineering design environment

    NASA Technical Reports Server (NTRS)

    Briggs, Hugh C.

    2006-01-01

    The Aerospace and Defense industry is experiencing an increasing loss of knowledge through workforce reductions associated with business consolidation and retirement of senior personnel. Significant effort is being placed on process definition as part of ISO certification and, more recently, CMMI certification. The process knowledge in these efforts represents the simplest of engineering knowledge and many organizations are trying to get senior engineers to write more significant guidelines, best practices and design manuals. A new generation of design software, known as Product Lifecycle Management systems, has many mechanisms for capturing and deploying a wider variety of engineering knowledge than simple process definitions. These hold the promise of significant improvements through reuse of prior designs, codification of practices in workflows, and placement of detailed how-tos at the point of application.

  19. Getting to Know Governmental GAAP.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

  20. 38 CFR 43.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Standards for financial... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 43.20 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

  1. 40 CFR 31.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Standards for financial management... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 31.20 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

  2. 48 CFR 9904.413-64 - Transition method.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Transition method. 9904... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-64 Transition method. (a) To be acceptable, any method of transition from compliance with Standard 9904.413 in effect prior to March 30, 1995, to...

  3. 48 CFR 9904.413-64 - Transition method.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Transition method. 9904... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-64 Transition method. (a) To be acceptable, any method of transition from compliance with Standard 9904.413 in effect prior to March 30, 1995, to...

  4. 48 CFR 9904.413-64 - Transition method.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Transition method. 9904... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413-64 Transition method. (a) To be acceptable, any method of transition from compliance with Standard 9904.413 in effect prior to March 30, 1995, to...

  5. Implementing SFAS No 121: Accounting for Impaired Assets.

    PubMed

    Luecke, R W; Meeting, D T; Stotzer, W G

    1996-10-01

    In March 1995, FASB issued Statement of Financial Accounting Standards (SFAS) No. 121: "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of." It establishes accounting standards for assets whose carrying costs have been overstated due to a variety of circumstances that have reduced the value of the assets. Healthcare financial managers should fully understand the statement's implications for their organizations.

  6. 48 CFR 9904.402-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402-50 Techniques for application. (a) The Fundamental...

  7. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  8. The Effects of Education Accountability on Teachers: Are Policies Too-Stress Provoking for Their Own Good?

    ERIC Educational Resources Information Center

    Berryhill, Joseph; Linney, Jean Ann; Fromewick, Jill

    2009-01-01

    Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementary school teachers' perceptions of their state's accountability policy, particularly its effect…

  9. Test-Based Accountability: The Promise and the Perils

    ERIC Educational Resources Information Center

    Loveless, Tom

    2005-01-01

    In the early 1990s, states began establishing standards in academic subjects backed by test-based accountability systems to see that the standards were met. Incentives were implemented for schools and students based on pupil test scores. These early accountability systems paved the way for passage of landmark federal legislation, the No Child Left…

  10. School Leadership in an Age of Accountability: Tensions between Managerial and Professional Accountability

    ERIC Educational Resources Information Center

    Moller, Jorunn

    2009-01-01

    Standards and accountability have become a central issue of educational reform in many countries. Professional standards for teachers and principals have been developed, and benchmarking and comparison are at the heart of the new performance assessment. "Designer leadership" has become a defining theme for leadership in the appearance of regimes…

  11. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    ERIC Educational Resources Information Center

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  12. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  13. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  14. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  15. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... any firm to needlessly change its cost-accounting system, your expenditure-based TIAs are to apply the... existing systems for identifying allowable costs under those principles. If there are programmatic or... Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1...

  16. 45 CFR 1174.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Standards for financial management systems. 1174... Financial Administration § 1174.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

  17. 45 CFR 2541.200 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Standards for financial management systems. 2541... STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 2541.200 Standards for financial management... for expending and accounting for its own funds. Fiscal control and accounting procedures of the State...

  18. 22 CFR 135.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Standards for financial management systems. 135... Financial Administration § 135.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

  19. 34 CFR 80.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Standards for financial management systems. 80.20... Financial Administration § 80.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

  20. 20 CFR 437.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Standards for financial management systems... Financial Administration § 437.20 Standards for financial management systems. (a) A State must expend and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

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