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Sample records for accounting standards contract

  1. 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

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts for the Acquisition of Commercial... Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY: The OFPP and CAS Board invite...

  2. 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

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  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

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

  4. 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...

  5. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 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...

  6. 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...

  7. Private Sector Contracting and Democratic Accountability

    ERIC Educational Resources Information Center

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

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

  8. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 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...

  9. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a) 41 U.S.C. chapter 15, Cost Accounting Standards,requires certain contractors and subcontractors...

  10. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 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...

  11. 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...

  12. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true 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...

  13. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 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...

  14. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true 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...

  15. 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...

  16. 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...

  17. 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...

  18. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  19. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2,...

  20. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 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,...

  1. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2,...

  2. 48 CFR 12.214 - 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. 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...

  3. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 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...

  4. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (MAY 2014) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2,...

  5. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 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...

  6. 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,...

  7. 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...

  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 Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and Allocation of Pension Cost.'' This revision will harmonize the measurement and period assignment of the... cost objectives in accordance with CAS, and the measurement and period assignment requirements...

  9. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... the measurement and allocation of the cost of infrequent and difficult to predict events. The FAR at... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy...

  10. 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...

  11. 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... Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect to cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability...

  12. 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)

  13. 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…

  14. 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...

  15. 7 CFR 1717.606 - Standard forms of construction contracts, and engineering and architectural services contracts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... engineering and architectural services contracts. 1717.606 Section 1717.606 Agriculture Regulations of the... Standard forms of construction contracts, and engineering and architectural services contracts. All..., materials, equipment, engineering services, and architectural services, regardless of the source of...

  16. 7 CFR 1717.606 - Standard forms of construction contracts, and engineering and architectural services contracts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... engineering and architectural services contracts. 1717.606 Section 1717.606 Agriculture Regulations of the... Standard forms of construction contracts, and engineering and architectural services contracts. All..., materials, equipment, engineering services, and architectural services, regardless of the source of...

  17. 7 CFR 1717.606 - Standard forms of construction contracts, and engineering and architectural services contracts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... engineering and architectural services contracts. 1717.606 Section 1717.606 Agriculture Regulations of the... Standard forms of construction contracts, and engineering and architectural services contracts. All..., materials, equipment, engineering services, and architectural services, regardless of the source of...

  18. 7 CFR 1717.606 - Standard forms of construction contracts, and engineering and architectural services contracts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... engineering and architectural services contracts. 1717.606 Section 1717.606 Agriculture Regulations of the... Standard forms of construction contracts, and engineering and architectural services contracts. All..., materials, equipment, engineering services, and architectural services, regardless of the source of...

  19. 7 CFR 1717.606 - Standard forms of construction contracts, and engineering and architectural services contracts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... engineering and architectural services contracts. 1717.606 Section 1717.606 Agriculture Regulations of the... Standard forms of construction contracts, and engineering and architectural services contracts. All..., materials, equipment, engineering services, and architectural services, regardless of the source of...

  20. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  1. 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

    ... Cost Accounting Standards.'' Included in the provision was a revision to paragraph (2)(B) of Section 26... Accounting Standards by covered Government contractors and subcontractors, consistent with the provisions of... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification...

  2. A Guide to American Accounting Standards.

    ERIC Educational Resources Information Center

    Chapman, Karen

    1988-01-01

    Describes the different bodies that have been responsible for setting standards for the American accounting profession. The discussion covers the roles of these bodies, their publications, and methods of access to these publications. A listing of major accounting organizations, publications, and tools for access is provided. (eight references)…

  3. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

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

  4. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2012-01-01

    This study aims to determine whether educational accountability promotes educational triage. This study exploits a natural experiment in North Carolina in which standards increased first in math in 2006 and second in reading in 2008 to determine whether an increase in educational standards caused an increase in educational triage at the expense of…

  5. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. Contracting for Computer Software in Standardized Computer Languages

    PubMed Central

    Brannigan, Vincent M.; Dayhoff, Ruth E.

    1982-01-01

    The interaction between standardized computer languages and contracts for programs which use these languages is important to the buyer or seller of software. The rationale for standardization, the problems in standardizing computer languages, and the difficulties of determining whether the product conforms to the standard are issues which must be understood. The contract law processes of delivery, acceptance testing, acceptance, rejection, and revocation of acceptance are applicable to the contracting process for standard language software. Appropriate contract language is suggested for requiring strict compliance with a standard, and an overview of remedies is given for failure to comply.

  10. 48 CFR 52.222-41 - Service Contract Labor Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... issuance occurs prior to or after the award of a contract or subcontract (53 Comp. Gen. 401 (1973)). In the... Service Contract Labor Standards statute all wages due free and clear and without subsequent...

  11. Standards, Testing, and Accountability: Misguided Intentions

    ERIC Educational Resources Information Center

    Alexander, James

    2011-01-01

    There are many factors affecting student achievement. It is misguided and a waste of time and effort to pursue the failed policies of more standards, tests, and accountability. The primary problems relative to student achievement are mainly societal. Rather than more failed policies, what our nation needs is a discussion about national values,…

  12. Standards-Based Accountability in South Africa

    ERIC Educational Resources Information Center

    Taylor, Nick

    2009-01-01

    The implementation of standards-based accountability (SBA) interventions aimed at improving school performance often focuses on the testing component, at the expense of capacity building. This was the case in South Africa when a SBA programme was instituted by government in 2000, which was accompanied by substantial rises in senior certificate…

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

    DTIC Science & Technology

    1981-09-01

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

  14. An Evaluation of the Application of the Cost Accounting Standards: A case Study

    DTIC Science & Technology

    1991-12-01

    contract reviewers over the application of Cost Accounting Standards. The company, which for the sake of anonymity will be called American Electronics...AD-A245 271 NAVAL POSTGRADUATE SCHOOL Monterey, California DTIC ELECT. JAN 29 1992 D D THESIS AN EVALUATION OF THE APPLICATION OF THE COST ACCOUNTING ... ACCOUNTING STANDARDS: A CASE STUDY (UNCLASSIFIED) 12. PERSONAL AUTHOR(S) Lemler, Bruce Neil 13a TYPE OF REPORT 13b. TIME COVERED 14. DATE OF REPORT (year

  15. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ... accounting practice change, the total potential impact of the change on contracts containing a CAS provision... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense...: Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat will be submitting...

  16. 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... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  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... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  18. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  19. 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... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  20. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  1. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Fluor Daniel Hanford contract standards/requirements identification document

    SciTech Connect

    Bennett, G.L.

    1997-04-24

    This document, the Standards/Requirements Identification Document (S/RID) for the Fluor Daniel Hanford Contract, represents the necessary and sufficient requirements to provide an adequate level of protection of the worker, public health and safety, and the environment.

  3. 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

    ... From the Federal Register Online via the Government Publishing Office 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 Advisory Board ACTION: Notice....

  4. Performance Contracting: A Road to Accountability? NCSPS Special Report.

    ERIC Educational Resources Information Center

    Bendixsen, Marian F.

    This report describes the national Office of Economic Opportunity (OEO) performance contracting experiment and three of its local programs. It also briefly outlines one state-level development in performance contracting. In the OEO experiment, 20 school districts were selected to represent diverse geographic settings; the common elements of the…

  5. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  6. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  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... COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS Other Provisions and Special Conditions § 1274.919 Cost principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure...

  8. Higher Education in Non-Standard Wage Contracts

    ERIC Educational Resources Information Center

    Rosti, Luisa; Chelli, Francesco

    2012-01-01

    Purpose: The purpose of this paper is to verify whether higher education increases the likelihood of young Italian workers moving from non-standard to standard wage contracts. Design/methodology/approach: The authors exploit a data set on labour market flows, produced by the Italian National Statistical Office, by interviewing about 85,000…

  9. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  10. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-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...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-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...

  12. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-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...

  13. 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...

  14. 48 CFR 52.222-44 - Fair Labor Standards Act and Service Contract Labor Standards-Price Adjustment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... and Service Contract Labor Standards-Price Adjustment. 52.222-44 Section 52.222-44 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.222-44 Fair Labor Standards Act and Service Contract... Labor Standards Act And Service Contract Labor Standards—Price Adjustment (MAY 2014) (a) This...

  15. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2016-01-01

    Despite common conceptions, evidence on whether No Child Left Behind (NCLB) has had adverse effects for low achieving students is mixed. We hypothesize that the incentive to shift attention away from the lowest achieving students increases with the rigor of state standards. Using panel data from students in North Carolina, we exploit two natural…

  16. 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…

  17. 48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care...

  18. 48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care...

  19. 48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care...

  20. 48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care...

  1. 48 CFR 852.222-70 - Contract Work Hours and Safety Standards Act-nursing home care contract supplement.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Safety Standards Act-nursing home care contract supplement. 852.222-70 Section 852.222-70 Federal...—nursing home care contract supplement. As prescribed in 822.305, for nursing home care requirements, insert the following clause: Contract Work Hours and Safety Standards Act—Nursing Home Care...

  2. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  3. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  4. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... accrual and any other methods of accounting are not acceptable) in accordance with generally accepted accounting principles and that an audit of its fiscal operations is completed annually by an...

  5. 76 FR 18322 - Federal Acquisition Regulation; Clarification of Standard Form 26-Award/Contract

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... Federal Acquisition Regulation; Clarification of Standard Form 26--Award/Contract AGENCIES: Department of... Acquisition Regulation (FAR) to include clarifications to Standard Form (SF) 26, Award/Contract. This revised... Standard Form (SF) 26, Award/Contract. FAR 53.214(a) prescribes the SF 26 for use in contracting...

  6. 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.

  7. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation...

  8. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation...

  9. 48 CFR 847.303 - Standard delivery terms and contract clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Standard delivery terms and contract clauses. 847.303 Section 847.303 Federal Acquisition Regulations System DEPARTMENT OF VETERANS AFFAIRS CONTRACT MANAGEMENT TRANSPORTATION Transportation in Supply Contracts 847.303 Standard delivery terms and contract...

  10. 48 CFR 47.303 - Standard delivery terms and contract clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Standard delivery terms and contract clauses. 47.303 Section 47.303 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TRANSPORTATION Transportation in Supply Contracts 47.303 Standard delivery terms and contract clauses....

  11. 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…

  12. Coping with Standards, Tests, and Accountability: Voices from the Classroom.

    ERIC Educational Resources Information Center

    Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

    This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American…

  13. 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…

  14. 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.

  15. 7 CFR 1755.30 - List of telecommunications standard contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false List of telecommunications standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.30 List of telecommunications standard contract forms....

  16. 7 CFR 1755.30 - List of telecommunications standard contract forms.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) RUS Form 553, issued 5-67, Check List for Review of Plans and Specifications. (43) RUS Form 724 issued... 7 Agriculture 11 2011-01-01 2011-01-01 false List of telecommunications standard contract forms... MATERIALS, AND STANDARD CONTRACT FORMS § 1755.30 List of telecommunications standard contract forms....

  17. 7 CFR 1755.30 - List of telecommunications standard contract forms.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false List of telecommunications standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.30 List of telecommunications standard contract forms....

  18. 7 CFR 1755.30 - List of telecommunications standard contract forms.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false List of telecommunications standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.30 List of telecommunications standard contract forms....

  19. 7 CFR 1755.30 - List of telecommunications standard contract forms.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false List of telecommunications standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.30 List of telecommunications standard contract forms....

  20. 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.

  1. 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

    ... accounting practices used by Government contractors in the measurement, assignment and allocation of costs to... acknowledged that, in absence of the applicability of CAS, the cost measurement and allocation rules under FAR... CAS, FAR Part 31, including its cost measurement, assignment, and allocation rules, would still...

  2. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 416, Costs and expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  3. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 416, Costs and expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  4. 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

    ... FASB's Accounting Standards Codification AGENCY: Securities and Exchange Commission. ACTION: Final rule... to the FASB Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The technical... Accounting Standards Codification'' is a registered trademark of the Financial Accounting Foundation....

  5. Accountability Shovedown: Resisting the Standards Movement in Early Childhood Education.

    ERIC Educational Resources Information Center

    Hatch, J. Amos

    2002-01-01

    Identifies and discusses several reasons why the proliferation of standards for early childhood education is harmful to children and teachers: Pressure on children and teachers, narrowing of experience, accountability as punishment, teacher deprofessionalization, performance over learning, individual devaluation, corporate mentality. (Contains 34…

  6. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Cost principles and accounting standards. 1274.919 Section 1274.919 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION... Government funds by the Recipient and the allowability of costs recognized as a resource contribution by...

  7. How to Integrate International Financial Reporting Standards into Accounting Programs

    ERIC Educational Resources Information Center

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  8. When Accountability Strategies Collide: Do Policy Changes That Raise Accountability Standards Also Erode Public Satisfaction?

    ERIC Educational Resources Information Center

    Jacobsen, Rebecca; Saultz, Andrew; Snyder, Jeffrey W.

    2013-01-01

    No Child Left Behind (NCLB) requires that two accountability strategies--raising standards and public pressure through publicizing performance data--be implemented simultaneously. However, when coupled, they may produce an inappropriate consequence for public opinion. The public may misunderstand the drop in achievement that occurs when the bar is…

  9. 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

    ... From the Federal Register Online via the Government Publishing Office 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 Contained in the AICPA Statement...

  10. 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

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social... AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  11. 48 CFR 847.303 - Standard delivery terms and contract clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Standard delivery terms and contract clauses. 847.303 Section 847.303 Federal Acquisition Regulations System DEPARTMENT OF VETERANS AFFAIRS CONTRACT MANAGEMENT TRANSPORTATION Transportation in Supply Contracts 847.303...

  12. 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,...

  13. 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

    ... 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,...

  14. 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

    ... 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,...

  15. Accountability and the Controversial Role of the Performance Contractors. A Critical Look at the Performance Contracting Phenomenon.

    ERIC Educational Resources Information Center

    Sigel, Efrem; Sobel, Myra

    This report explores the evolutionary process of the concepts of accountability and performance contracting from their inception through mid 1970-71. Six major topics are discussed: (1) ideological, managerial, and pedagogical underpinnings, (2) definitions and history of the concepts, (3) five performance contracting projects, (4) the political…

  16. 48 CFR 3030.201 - Contract requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Contract requirements. 3030... SECURITY ACQUISITION REGULATION (HSAR) GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 3030.201 Contract requirements....

  17. 48 CFR 52.222-43 - Fair Labor Standards Act and Service Contract Labor Standards-Price Adjustment (Multiple Year and...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... and Service Contract Labor Standards-Price Adjustment (Multiple Year and Option Contracts). 52.222-43...) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.222-43 Fair Labor Standards Act and Service Contract Labor Standards—Price Adjustment (Multiple Year...

  18. 48 CFR 53.301-252 - Standard Form 252, Architect-Engineer Contract.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Standard Form 252, Architect-Engineer Contract. 53.301-252 Section 53.301-252 Federal Acquisition Regulations System FEDERAL..., Architect-Engineer Contract. EC01MY91.035 EC01MY91.036...

  19. 7 CFR 1724.70 - Standard forms of contracts for borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND... construction, procurement, engineering services, and architectural services financed by a loan made or... prescribes RUS procedures in promulgating electric program standard contract forms and identifies those...

  20. 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

    ... From the Federal Register Online via the Government Publishing Office 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...

  1. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Regulation; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense...: Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat will be submitting to... approved information collection requirement concerning cost accounting standards administration....

  2. 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... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...

  3. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies; Report... of the U.S. Senate describing differences between the capital and accounting standards used by the... Regarding Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

  4. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... From the Federal Register Online via the Government Publishing Office 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: Pursuant to 31 U.S.C. 3511(d), the...

  5. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... From the Federal Register Online via the Government Publishing Office 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: Pursuant to 31 U.S.C. 3511(d), the...

  6. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  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

    ... From the Federal Register Online via the Government Publishing Office 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: Pursuant to 31 U.S.C. 3511(d), the...

  8. 14 CFR § 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Cost principles and accounting standards. Â... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  9. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and...

  10. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... Regulation; Revision of Cost Accounting Standards Threshold AGENCY: Department of Defense (DoD), General... revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory requirements. DATES: Effective Date: May...

  11. Standards-Based Accountability as a Tool for Making a Difference in Student Learning. A State and an Institutional Perspective on Standards-Based Accountability.

    ERIC Educational Resources Information Center

    Wilkerson, Judy R.

    This paper examines Florida's standards-driven performance assessment, emphasizing teacher preparation, and touching on K-12 accountability. Florida's educational reform and accountability efforts are driven by the Florida System of School Improvement and Accountability document. The system is derived from state goals similar to the national Goals…

  12. 48 CFR 9903.201-4 - Contract clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-4 Section 9903.201-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201-4 Contract clauses. (a) Cost Accounting Standards. (1) The contracting officer shall insert the clause set forth below, Cost...

  13. Accountability. State Implementation of Common Core State Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  14. 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

    ... 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...

  15. 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...

  16. 48 CFR 53.301-252 - Standard Form 252, Architect-Engineer Contract.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Standard Form 252, Architect-Engineer Contract. 53.301-252 Section 53.301-252 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-252 Standard Form...

  17. 48 CFR 53.301-252 - Standard Form 252, Architect-Engineer Contract.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Standard Form 252, Architect-Engineer Contract. 53.301-252 Section 53.301-252 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-252 Standard Form...

  18. 48 CFR 53.301-252 - Standard Form 252, Architect-Engineer Contract.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Standard Form 252, Architect-Engineer Contract. 53.301-252 Section 53.301-252 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-252 Standard Form...

  19. 48 CFR 53.301-252 - Standard Form 252, Architect-Engineer Contract.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Standard Form 252, Architect-Engineer Contract. 53.301-252 Section 53.301-252 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-252 Standard Form...

  20. 75 FR 54560 - Federal Acquisition Regulation; Clarification of Standard Form 26-Award/Contract

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-08

    ... Federal Acquisition Regulation; Clarification of Standard Form 26--Award/Contract AGENCIES: Department of... Acquisition Regulations Council (the Councils) are proposing to amend the Federal Acquisition Regulation (FAR) to revise (a) the header for blocks 17 and 18 and (b) block 18 of the Standard Form (SF) 26...

  1. The use of standard contracts in the English National Health Service: a case study analysis.

    PubMed

    Petsoulas, Christina; Allen, Pauline; Hughes, David; Vincent-Jones, Peter; Roberts, Jennifer

    2011-07-01

    The use of contracts is vital to market transactions. The introduction of market reforms in health care in the U.K. and other developed countries twenty years ago meant greater use of contracts. In the U.K., health care contracting was widely researched in the 1990s. Yet, despite the changing policy context, the subject has attracted less interest in recent years. This paper seeks to fill a gap by reporting findings from a study of contracting in the English National Health Service (NHS) after the introduction of the national standard contract in 2007. By using economic and socio-legal theories and two case studies we examine the way in which the new contract was implemented in practice and the extent to which implementation conformed to policy intentions and to our theoretical predictions. Data were collected using non-participant observation of 36 contracting meetings, 24 semi-structured interviews, and analysis of documents. We found that despite efforts to introduce a more detailed ('complete') contract, in practice, purchasers and providers often reverted to a more relational style of contracting. Frequently reliance on the NHS hierarchy proved to be indispensable; in particular, formal dispute resolution was avoided and financial risk was re-allocated in compromises that sometimes ignored contractual provisions. Serious data deficiencies and shortages of skilled personnel still caused major difficulties. We conclude that contracting for health care continues to raise serious problems, which may be exacerbated by the impending transfer of responsibility to groups of general practitioners (GPs) who generally lack experience and expertise in large-scale, secondary care contracting.

  2. Contractions

    MedlinePlus

    ... feel tightening of your uterus muscles at irregular intervals or a squeezing sensation in your lower abdomen ... beginning of childbirth. These contractions come at regular intervals, usually move from the back to the lower ...

  3. Standards, Assessments, and Accountability. Education Policy White Paper

    ERIC Educational Resources Information Center

    Shepard, Lorrie, Ed.; Hannaway, Jane, Ed.; Baker, Eva, Ed.

    2009-01-01

    Standards-based education reform has a more than 20-year history. A standards-based vision was enacted in federal law under the Clinton administration with the 1994 reauthorization of the Elementary and Secondary Education Act (ESEA) and carried forward under the Bush administration with the No Child Left Behind Act (NCLB) of 2001. In a recent…

  4. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-09

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Joint Report: Differences in Accounting and Capital... States Senate describing differences between the capital and accounting standards used by the agencies... Accounting and Capital Standards Among the Federal Banking Agencies Introduction The Office of...

  5. 48 CFR 9903.201-4 - Contract clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Contract clauses. 9903.201... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201-4 Contract clauses. (a) Cost Accounting Standards. (1) The contracting officer shall insert the clause set forth below, Cost...

  6. 45 CFR 1630.3 - Standards governing allowability of costs under Corporation grants or contracts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., applicable appropriations law, Corporation rules, regulations, guidelines, and instructions, the Accounting Guide for LSC Recipients, the terms and conditions of the grant or contract, and other applicable law... recipients. (b) Reasonable costs. A cost is reasonable if, in its nature or amount, it does not exceed...

  7. Trusting Description: Authenticity, Accountability, and Archival Description Standards

    ERIC Educational Resources Information Center

    MacNeil, Heather

    2009-01-01

    It has been suggested that one of the purposes of archival description is to establish grounds for presuming the authenticity of the records being described. The article examines the implications of this statement by examining the relationship between and among authenticity, archival description, and archival accountability, assessing how this…

  8. Alignment of Standards and Assessments as an Accountability Criterion.

    ERIC Educational Resources Information Center

    La Marca, Paul M.

    2001-01-01

    Provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. Discusses some methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment is not only a methodological requirement but also an ethical requirement.…

  9. 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

    ... From the Federal Register Online via the Government Publishing Office 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. ACTION: Notice. Board...

  10. DOD Oversight Improvements are Needed on the Contractor Accounting System for the Army’s Cost-Reimbursable Stryker Logistics Support Contract

    DTIC Science & Technology

    2013-07-16

    Policy FAR Federal Acquisition Regulation GDLS General Dynamics Land System PCO Procuring Contracting Officer PEO Program Executive Officer...our March 2012 preliminary briefing of the accounting system deficiencies, PMO Stryker issued a procuring contracting officer ( PCO ) letter that...and such a billing practice must be corrected. Specifically, the PCO letter, dated March 7, 2012, stated: This PCO [procuring contracting officer

  11. 48 CFR 53.301-30 - Standard Form 30, Amendment of Solicitation/Modification of Contract.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Standard Form 30, Amendment of Solicitation/Modification of Contract. 53.301-30 Section 53.301-30 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of...

  12. 48 CFR 53.301-30 - Standard Form 30, Amendment of Solicitation/Modification of Contract.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Standard Form 30, Amendment of Solicitation/Modification of Contract. 53.301-30 Section 53.301-30 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of...

  13. 48 CFR 53.301-30 - Standard Form 30, Amendment of Solicitation/Modification of Contract.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Standard Form 30, Amendment of Solicitation/Modification of Contract. 53.301-30 Section 53.301-30 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of...

  14. 48 CFR 53.301-30 - Standard Form 30, Amendment of Solicitation/Modification of Contract.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Standard Form 30, Amendment of Solicitation/Modification of Contract. 53.301-30 Section 53.301-30 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of...

  15. 48 CFR 53.301-30 - Standard Form 30, Amendment of Solicitation/Modification of Contract.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Standard Form 30, Amendment of Solicitation/Modification of Contract. 53.301-30 Section 53.301-30 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of...

  16. 7 CFR 1724.10 - Standard forms of contracts for borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND..., engineering services, and architectural services financed by a loan made or guaranteed by RUS. This part... how borrowers are required to use RUS standard forms of contracts for engineering and...

  17. Academics on Non-Standard Contracts in UK Universities: Portfolio Work, Choice and Compulsion

    ERIC Educational Resources Information Center

    Brown, Donna; Gold, Michael

    2007-01-01

    This paper analyses the profile and motivation of over 1,300 academics employed on part-time, fixed term or temporary contracts at 10 post-1992 UK universities, whom it categorises as "non-standard academics". Based on a questionnaire survey, it investigates their demographic background, including age, gender and ethnic background, as…

  18. 48 CFR 52.222-44 - Fair Labor Standards Act and Service Contract Act-Price Adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... and Service Contract Act-Price Adjustment. 52.222-44 Section 52.222-44 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.222-44 Fair Labor Standards Act and Service Contract...

  19. 48 CFR 52.222-44 - Fair Labor Standards Act and Service Contract Act-Price Adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... cover increased costs for which adjustment is provided under this clause. (c) The contract price... and Service Contract Act-Price Adjustment. 52.222-44 Section 52.222-44 Federal Acquisition Regulations... CLAUSES Text of Provisions and Clauses 52.222-44 Fair Labor Standards Act and Service Contract...

  20. 48 CFR 52.222-44 - Fair Labor Standards Act and Service Contract Act-Price Adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... cover increased costs for which adjustment is provided under this clause. (c) The contract price... and Service Contract Act-Price Adjustment. 52.222-44 Section 52.222-44 Federal Acquisition Regulations... CLAUSES Text of Provisions and Clauses 52.222-44 Fair Labor Standards Act and Service Contract...

  1. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-consistency in estimating, accumulating and reporting costs. 9904.401 Section 9904.401 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  2. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-consistency in estimating, accumulating and reporting costs. 9904.401 Section 9904.401 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  3. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    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-consistency in estimating, accumulating and reporting costs. 9904.401 Section 9904.401 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  4. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-consistency in estimating, accumulating and reporting costs. 9904.401 Section 9904.401 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  5. 48 CFR 9904.412 - Cost accounting standard for composition and measurement 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 Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  6. 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…

  7. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. The Standards-Setting Process in Accounting: Lessons for Education and Workplace Reform.

    ERIC Educational Resources Information Center

    Merritt, Donna; Bailey, Thomas R.

    This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

  10. 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…

  11. 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

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the... accounting firm to ``provide a concurring or second partner review and approval of audit report (and...

  12. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...: (1) Advertising in newspapers, periodicals, radio, television, and other similar items. (2) Cost of..., on a jobbing or contract basis. (5) Preparing advertising materials for appliance sales purposes. (6.... (4) Fees and expenses of advertising and commercial artists' agencies. (5) Printing booklets,...

  13. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...: (1) Advertising in newspapers, periodicals, radio, television, and other similar items. (2) Cost of..., on a jobbing or contract basis. (5) Preparing advertising materials for appliance sales purposes. (6.... (4) Fees and expenses of advertising and commercial artists' agencies. (5) Printing booklets,...

  14. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: (1) Advertising in newspapers, periodicals, radio, television, and other similar items. (2) Cost of..., on a jobbing or contract basis. (5) Preparing advertising materials for appliance sales purposes. (6.... (4) Fees and expenses of advertising and commercial artists' agencies. (5) Printing booklets,...

  15. 48 CFR 9903.201 - Contract requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Contract requirements. 9903.201 Section 9903.201 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF... STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.201 Contract requirements....

  16. 48 CFR 52.222-43 - Fair Labor Standards Act and Service Contract Act-Price Adjustment (Multiple Year and Option...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... and Service Contract Act-Price Adjustment (Multiple Year and Option Contracts). 52.222-43 Section 52... FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.222-43 Fair Labor Standards Act and Service Contract Act—Price Adjustment (Multiple Year and Option Contracts). As...

  17. 48 CFR 52.222-43 - Fair Labor Standards Act and Service Contract Act-Price Adjustment (Multiple Year and Option...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and Service Contract Act-Price Adjustment (Multiple Year and Option Contracts). 52.222-43 Section 52... Standards Act and Service Contract Act—Price Adjustment (Multiple Year and Option Contracts). As prescribed...—Price Adjustment (Multiple Year and Option Contracts) (SEP 2009) (a) This clause applies to...

  18. 48 CFR 52.222-43 - Fair Labor Standards Act and Service Contract Act-Price Adjustment (Multiple Year and Option...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... and Service Contract Act-Price Adjustment (Multiple Year and Option Contracts). 52.222-43 Section 52... Standards Act and Service Contract Act—Price Adjustment (Multiple Year and Option Contracts). As prescribed...—Price Adjustment (Multiple Year and Option Contracts) (SEP 2009) (a) This clause applies to...

  19. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... final agreement on price as shown on the subcontractor's signed Certificate of Current Cost or Pricing... 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),...

  20. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    ERIC Educational Resources Information Center

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  1. The Impact of Additional Quality Standards upon Future Accounting Faculty and the Accreditation Process.

    ERIC Educational Resources Information Center

    Reinstein, Alan; Schroeder, Richard G.

    1986-01-01

    Reports on the results of a four-stage research project that was designed to (1) analyze the academic and professional qualifications of accounting faculties; (2) assess the impact of the new interpretation of the research capability standard on accounting programs; and (3) determine the degree of compliance with the professional certification…

  2. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... and the provision at 52.230-5 include pertinent rules and regulations related to the Cost Accounting... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of...-0129). SUMMARY: Under the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35),...

  3. 48 CFR 52.222-53 - Exemption From Application of the Service Contract Labor Standards to Contracts for Certain...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... operations. (b) The contract services are furnished at prices that are, or are based on, established catalog... manufacturer or Contractor. (c) Each service employee who will perform the services under the contract will... uses the same compensation (wage and fringe benefits) plan for all service employees performing...

  4. 25 CFR 543.23 - What are the minimum internal control standards for audit and accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and accounting? 543.23 Section 543.23 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.23 What are the... SICS, the gaming operation should review, and consider incorporating, other external standards such...

  5. 25 CFR 543.23 - What are the minimum internal control standards for audit and accounting?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... and accounting? 543.23 Section 543.23 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.23 What are the... SICS, the gaming operation should review, and consider incorporating, other external standards such...

  6. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  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 ...standards, CostJ GR~uP Accounting Standards Board, Procurement, Pensions 3 48srR Cont’lut o revrs ’CV𔃻 Motur anCC d de~ntilv by booch nuP"OterJ -This

  8. The early universe history from contraction-deformation of the Standard Model

    NASA Astrophysics Data System (ADS)

    Gromov, N. A.

    2017-03-01

    The elementary particles evolution in the early Universe from Plank time up to several milliseconds is presented. The developed theory is based on the high-temperature (high-energy) limit of the Standard Model which is generated by the contractions of its gauge groups. At the infinite temperature all particles lose masses. Only massless neutral -bosons, massless Z-quarks, neutrinos and photons are survived in this limit. The weak interactions become long-range and are mediated by neutral currents, quarks have only one color degree of freedom.

  9. PV System 'Availability' as a Reliability Metric -- Improving Standards, Contract Language and Performance Models

    SciTech Connect

    Klise, Geoffrey T.; Hill, Roger; Walker, Andy; Dobos, Aron; Freeman, Janine

    2016-11-21

    The use of the term 'availability' to describe a photovoltaic (PV) system and power plant has been fraught with confusion for many years. A term that is meant to describe equipment operational status is often omitted, misapplied or inaccurately combined with PV performance metrics due to attempts to measure performance and reliability through the lens of traditional power plant language. This paper discusses three areas where current research in standards, contract language and performance modeling is improving the way availability is used with regards to photovoltaic systems and power plants.

  10. Calcium-activated force of human muscle fibers following a standardized eccentric contraction.

    PubMed

    Choi, Seung Jun; Widrick, Jeffrey J

    2010-12-01

    Peak Ca(2+)-activated specific force (force/fiber cross-sectional area) of human chemically skinned vastus lateralis muscle fiber segments was determined before and after a fixed-end contraction or an eccentric contraction of standardized magnitude (+0.25 optimal fiber length) and velocity (0.50 unloaded shortening velocity). Fiber myosin heavy chain (MHC) isoform content was assayed by SDS-PAGE. Posteccentric force deficit, a marker of damage, was similar for type I and IIa fibers but threefold greater for type IIa/IIx hybrid fibers. A fixed-end contraction had no significant effect on force. Multiple linear regression revealed that posteccentric force was explained by a model consisting of a fiber type-independent and a fiber type-specific component (r(2) = 0.91). Preeccentric specific force was directly associated with a greater posteccentric force deficit. When preeccentric force was held constant, type I and IIa fibers showed identical susceptibility to damage, while type IIa/IIx fibers showed a significantly greater force loss. This heightened sensitivity to damage was directly related to the amount of type IIx MHC in the hybrid fiber. Our model reveals a fiber-type sensitivity of the myofilament lattice or cytoskeleton to mechanical strain that can be described as follows: type IIa/IIx > type IIa = type I. If these properties extend to fibers in vivo, then alterations in the number of type IIa/IIx fibers may modify a muscle's susceptibility to eccentric damage.

  11. A Type-Theoretic Account of Standard ML 1996 (Version 1).

    DTIC Science & Technology

    1996-05-10

    A Type-Theoretic Account of Standard ML 1996 (Version 1) Chris Stone Robert Harper May 10, 1996 CMU-CS-96-136 School of Computer Science Carnegie...Conjectures 84 2 1 Overview This document consists of a type-theoretic account of a variant of Stan- dard ML (Revised 1996). The approach taken here is to...The handling of references and exceptions is similar to Harper’s account of polymorphic references [Har93]. We expect this to be much more amenable

  12. Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

    This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

  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

    ... / Thursday, November 10, 2011 / Rules and Regulations#0;#0; ] OFFICE OF MANAGEMENT AND BUDGET 5 CFR Chapter III 48 CFR Chapter 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of Federal Activities; Withdrawal AGENCY: Office of...

  14. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Staff Discussion Paper (SDP) on CAS 413 Pension Adjustments for Extraordinary Events. This is the first... extraordinary events'' in the subject line. To ensure seating due to space constraints, potential attendees...

  15. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ... Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS... incorporating IFRS into the financial reporting system for U.S. issuers. FOR FURTHER INFORMATION CONTACT: Eloise.... As a step toward this goal, we continue to encourage the convergence of U.S. GAAP and IFRS and...

  16. The Rules of Engagement: Examining the Limits of Standards and Accountability Policy

    ERIC Educational Resources Information Center

    Easley, Jacob, II.

    2013-01-01

    Standards and accountability policies are central elements of school reform agendas aimed at equalizing students' access to quality education and closing the achievement gap. Yet, such policies have failed to yield the expected, large scale results. One explanation may be found in the embedded zones of wishful thinking. Two particular zones of…

  17. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  18. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  19. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  20. 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

    ... From the Federal Register Online via the Government Publishing Office ] 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...

  1. 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

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in...

  2. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905... PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501 Cost accounting standard—consistency in...

  3. 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…

  4. Quantifying uncertainty of determination by standard additions and serial dilutions methods taking into account standard uncertainties in both axes.

    PubMed

    Hyk, Wojciech; Stojek, Zbigniew

    2013-06-18

    The analytical expressions for the calculation of the standard uncertainty of the predictor variable either extrapolated or interpolated from a calibration line that takes into account uncertainties in both axes have been derived and successfully verified using the Monte Carlo modeling. These expressions are essential additions to the process of the analyte quantification realized with either the method of standard additions (SAM) or the method of serial dilutions (MSD). The latter one has been proposed as an alternative approach to the SAM procedure. In the MSD approach instead of the sequence of standard additions, the sequence of solvent additions to the spiked sample is performed. The comparison of the calculation results based on the expressions derived to their equivalents obtained from the Monte Carlo simulation, applied to real experimental data sets, confirmed that these expressions are valid in real analytical practice. The estimation of the standard uncertainty of the analyte concentration, quantified via either SAM or MSD or simply a calibration curve, is of great importance for the construction of the uncertainty budget of an analytical procedure. The correct estimation of the standard uncertainty of the analyte concentration is a key issue in the quality assurance in the instrumental analysis.

  5. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN... contract forms, i.e., those forms of contracts provided as guidance to borrowers in the planning, design...-04, Engineering Service Contract for the Design and Construction of a Generating Plant. This form...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions....

  7. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions....

  8. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions....

  9. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions....

  10. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.501 Cost accounting standard—consistency in estimating, accumulating and reporting costs by educational institutions....

  11. 48 CFR 53.301-1093 - Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act... Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act. EC01MY91.076...

  12. 48 CFR 53.301-1093 - Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act... Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act. EC01MY91.076...

  13. 48 CFR 53.301-1093 - Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act... Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act. EC01MY91.076...

  14. 48 CFR 53.301-1093 - Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Standard Form 1093, Schedule of Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act... Withholdings Under the Davis-Bacon Act and/or the Contract Work Hours and Safety Standards Act. EC01MY91.076...

  15. Analysis of Government Accountability Office and Department of Defense Inspector General Reports and Commercial Sources on Service Contracts

    DTIC Science & Technology

    2010-06-01

    Response to Congressional requests on the water delivery contract between the Lipsey Mountain Spring Water Company and the United States Army Corps of...Contract administration of the water delivery contract between the Lipsey Mountain Spring Water Company and the United States Army Corps of...Department of Defense Inspector General. (2008). Report No. D-2008-099, Effect of payments into Boeing pension funds on economic price adjustment

  16. Pupils' Visual Representations in Standard and Problematic Problem Solving in Mathematics: Their Role in the Breach of the Didactical Contract

    ERIC Educational Resources Information Center

    Deliyianni, Eleni; Monoyiou, Annita; Elia, Iliada; Georgiou, Chryso; Zannettou, Eleni

    2009-01-01

    This study investigated the modes of representations generated by kindergarteners and first graders while solving standard and problematic problems in mathematics. Furthermore, it examined the influence of pupils' visual representations on the breach of the didactical contract rules in problem solving. The sample of the study consisted of 38…

  17. 75 FR 13415 - Federal Acquisition Regulation; FAR Case 2008-040, Use of Standard Form 26 - Award/Contract

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... Regulation; FAR Case 2008-040, Use of Standard Form 26 - Award/Contract AGENCIES: Department of Defense (DoD...: Final rule. SUMMARY: The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to...

  18. 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

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  19. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  20. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  1. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  2. 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…

  3. 78 FR 26657 - Proposed Extension of the Labor Standards for Federal Service Contracts Information Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ...), provides that every contract subject to the Act must contain a provision specifying the minimum monetary... Record Section 2(a) of the SCA provides that every contract subject to the Act must contain a provision... conformed, the contractor may use an optional procedure known as the indexing (i.e., adjusting) procedure...

  4. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contracts and in excess of $2500 for other contracts that involve the employment of mechanics or laborers... Section 102 of the Act, each contractor shall be required to compute the wages of every mechanic and... to construction work and provides that no laborer or mechanic shall be required to work...

  5. 48 CFR 52.222-4 - Contract Work Hours and Safety Standards Act-Overtime Compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... employing laborers or mechanics (see Federal Acquisition Regulation 22.300) shall require or permit them to... all laborers and mechanics working on the contract during the contract and shall make them available... mechanics and require subcontractors to include these provisions in any such lower tier subcontracts....

  6. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... contracts and in excess of $2500 for other contracts that involve the employment of mechanics or laborers... Section 102 of the Act, each contractor shall be required to compute the wages of every mechanic and... to construction work and provides that no laborer or mechanic shall be required to work...

  7. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... contracts and in excess of $2500 for other contracts that involve the employment of mechanics or laborers... Section 102 of the Act, each contractor shall be required to compute the wages of every mechanic and... to construction work and provides that no laborer or mechanic shall be required to work...

  8. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... contracts and in excess of $2500 for other contracts that involve the employment of mechanics or laborers... Section 102 of the Act, each contractor shall be required to compute the wages of every mechanic and... to construction work and provides that no laborer or mechanic shall be required to work...

  9. 48 CFR 52.222-4 - Contract Work Hours and Safety Standards-Overtime Compensation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... laborers or mechanics (see Federal Acquisition Regulation 22.300) shall require or permit them to work over... basic payroll records for all laborers and mechanics working on the contract during the contract and... the employment of laborers and mechanics and require subcontractors to include these provisions in...

  10. 48 CFR 52.222-4 - Contract Work Hours and Safety Standards Act-Overtime Compensation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... employing laborers or mechanics (see Federal Acquisition Regulation 22.300) shall require or permit them to... all laborers and mechanics working on the contract during the contract and shall make them available... mechanics and require subcontractors to include these provisions in any such lower tier subcontracts....

  11. 48 CFR 52.222-4 - Contract Work Hours and Safety Standards Act-Overtime Compensation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... employing laborers or mechanics (see Federal Acquisition Regulation 22.300) shall require or permit them to... all laborers and mechanics working on the contract during the contract and shall make them available... mechanics and require subcontractors to include these provisions in any such lower tier subcontracts....

  12. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contracts and in excess of $2500 for other contracts that involve the employment of mechanics or laborers... Section 102 of the Act, each contractor shall be required to compute the wages of every mechanic and... to construction work and provides that no laborer or mechanic shall be required to work...

  13. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  14. 17 CFR 151.11 - Designated contract market and swap execution facility position limits and accountability rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-month and all-months-combined position limits at levels no greater than ten percent of the average delta... designated contract market or swap execution facility that is a trading facility (on a delta-adjusted...

  15. 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.

  16. 29 CFR 4.6 - Labor standards clauses for Federal service contracts exceeding $2,500.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... prior to or after the award of a contract or subcontract. 53 Comp. Gen. 401 (1973). In the case of a... employee subject to the Act all wages due free and clear and without subsequent deduction (except...

  17. 29 CFR 4.6 - Labor standards clauses for Federal service contracts exceeding $2,500.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... prior to or after the award of a contract or subcontract. 53 Comp. Gen. 401 (1973). In the case of a... employee subject to the Act all wages due free and clear and without subsequent deduction (except...

  18. 29 CFR 4.6 - Labor standards clauses for Federal service contracts exceeding $2,500.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... prior to or after the award of a contract or subcontract. 53 Comp. Gen. 401 (1973). In the case of a... employee subject to the Act all wages due free and clear and without subsequent deduction (except...

  19. 29 CFR 4.6 - Labor standards clauses for Federal service contracts exceeding $2,500.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... prior to or after the award of a contract or subcontract. 53 Comp. Gen. 401 (1973). In the case of a... employee subject to the Act all wages due free and clear and without subsequent deduction (except...

  20. 29 CFR 4.6 - Labor standards clauses for Federal service contracts exceeding $2,500.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... prior to or after the award of a contract or subcontract. 53 Comp. Gen. 401 (1973). In the case of a... employee subject to the Act all wages due free and clear and without subsequent deduction (except...

  1. Standard Port-Visit Cost Forecasting Model for U.S. Navy Husbanding Contracts

    DTIC Science & Technology

    2009-12-01

    Husbanding Contracts By: Michael Alvin A. Marquez, Richard M. Rayos , and John I. Mercado December 2009 Advisors: Raymond...Forecasting Model for U.S. Navy Husbanding Contracts 6. AUTHOR(S) Michael Alvin A. Marquez, Richard M. Rayos , & John I. Mercado 5. FUNDING NUMBERS 7...Michael Alvin A. Marquez, Lieutenant Commander, United States Navy Richard M. Rayos , Lieutenant Commander, United States Navy John I. Mercado

  2. 17 CFR 21.02 - Special calls for information on open contracts in accounts carried or introduced by futures...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... furnish to the Commission the following information concerning accounts of traders owning or controlling... controls the trading of each account; (e) The name and address of any person having a financial interest...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  4. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  6. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 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,…

  8. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING...) The patron must appear at the gaming operation in person, at a designated area of accountability,...

  9. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING...) The patron must appear at the gaming operation in person, at a designated area of accountability,...

  10. The Exclusion of the Creative Arts from Contracted School Curricula for Teaching the Common Core Standards

    ERIC Educational Resources Information Center

    Gormley, Kathleen; McDermott, Peter

    2016-01-01

    Many people would agree the creative arts are essential for children's education and development. For years, the creative arts were integrated into classroom learning units, especially in the language arts, by using drama, music, and drawing; this was considered good teaching. In this study we examined whether contracted curricula designed for…

  11. Ensuring Accountability for All Children in an Era of Standards-Based Reform: Alternate Achievement Standards. Policy Symposium Proceedings (Arlington, VA, February 4-6, 2004).

    ERIC Educational Resources Information Center

    Educational Policy Reform Research Institute, 2004

    2004-01-01

    The Educational Policy Reform Research Institute (EPRRI) and the US Department of Education's Office of Special Education Programs (OSEP) held a policy symposium entitled "Ensuring Accountability for All Children in an Era of Standards-Based Reform: Alternate Achievement Standards" February 4-6, 2004 at the Crystal City Marriott in Arlington,…

  12. 48 CFR 1430.201 - Contract requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contract requirements. 1430.201 Section 1430.201 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 1430.201...

  13. Negotiating Dual Accountability Systems: Strategic Responses of Big Picture Schools to State-Mandated Standards and Assessment

    ERIC Educational Resources Information Center

    Suchman, Sara P.

    2012-01-01

    The No Child Left Behind Act of 2001 mandated that states implement standards and test-based accountability systems. In theory, local educators are free to select the means for teaching the standards so long as students achieve a predetermined proficiency level on the exams. What is unclear, however, is how this theory plays out in schools…

  14. Standards-Based Accountability under No Child Left Behind: Experiences of Teachers and Administrators in Three States. MG-589-NSF

    ERIC Educational Resources Information Center

    Hamilton, Laura S.; Stecher, Brian M.; Marsh, Julie A.; McCombs, Jennifer Sloan; Robyn, Abby; Russell, Jennifer; Naftel, Scott; Barney, Heather

    2007-01-01

    Since 2001-2002, standards-based accountability (SBA) provisions of the No Child Left Behind Act of 2001 (NCLB) have shaped the work of public school teachers and administrators in the United States. NCLB requires each state to develop content and achievement standards in several subjects, administer tests to measure students' progress toward…

  15. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    ERIC Educational Resources Information Center

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  16. An Analysis of the Implementation of the Standard Accounting, Budgeting and Reporting System (SABRS) in the 4th Marine Division.

    DTIC Science & Technology

    1980-12-01

    request, itemized shopping list for General Services Administration (GSA), Direct Supply Support Control ( DSSC ), Serve Mart, or Mili- tary Standard...a Marine Corps DSSC are listed on a mechanized Daily Stock Fund Expense Listing resulting in a credit in the same total amount of the list- ing on...These documents may be generated by fund administra- tors, DSSC , purchasing and contracting, or disbursing. Validations and edits will be performed

  17. How States Can Hold Schools Accountable: The Strong Schools Model of Standards-Based Reform.

    ERIC Educational Resources Information Center

    Brooks, Sarah R.

    Few states have overcome the political and practical obstacles to implementing a clear, feasible, comprehensive accountability system. The University of Washington's Center on Reinventing Public Education reviewed experiences from state accountability efforts. Workable accountability systems focus on results, clarify goals and roles, and…

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

    DTIC Science & Technology

    2014-06-01

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

  19. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    ERIC Educational Resources Information Center

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  20. Words Correct per Minute: The Variance in Standardized Reading Scores Accounted for by Reading Speed

    ERIC Educational Resources Information Center

    Williams, Jacqueline L.; Skinner, Christopher H.; Floyd, Randy G.; Hale, Andrea D.; Neddenriep, Christine; Kirk, Emily P.

    2011-01-01

    The measure words correct per minute (WC/M) incorporates a measure of accurate aloud word reading and a measure of reading speed. The current article describes two studies designed to parse the variance in global reading scores accounted for by reading speed. In Study I, reading speed accounted for more than 40% of the reading composite score…

  1. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... 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 (MAY 2012) (a) Unless...

  2. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... 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 (MAY 2014) (a) Unless...

  3. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... 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...

  4. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... 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 (MAY 2012) (a) Unless...

  5. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  6. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  7. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  8. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  9. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  10. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the deduction. (e) Each gaming operation shall establish internal control systems sufficient to ensure... 25 Indians 2 2010-04-01 2010-04-01 false What are the minimum internal control standards for... SERVICES MINIMUM INTERNAL CONTROL STANDARDS § 542.19 What are the minimum internal control standards...

  11. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the deduction. (e) Each gaming operation shall establish internal control systems sufficient to ensure... 25 Indians 2 2011-04-01 2011-04-01 false What are the minimum internal control standards for... SERVICES MINIMUM INTERNAL CONTROL STANDARDS § 542.19 What are the minimum internal control standards...

  12. Providing a Helping Hand. Special Report on Standards, Assessment, Accountability, and Interventions. Report #3, Spring 2000.

    ERIC Educational Resources Information Center

    Duttweiler, Patricia Cloud, Ed.

    This series of special reports argues that states must use their newly established, more rigorous standards to (1) provide teachers with the skills and knowledge required to teach to the higher academic standards and (2) provide students with additional opportunities to learn and to achieve the higher standards. This report presents a number of…

  13. The Effects of Project Based Learning on 21st Century Skills and No Child Left Behind Accountability Standards

    ERIC Educational Resources Information Center

    Holmes, Lisa Marie

    2012-01-01

    The purpose of this study was to determine ways "Digital Biographies," a Project Based Learning Unit, developed 21st century skills while simultaneously supporting NCLB accountability standards. The main goal of this study was to inform professional practice by exploring ways to address two separate, seemingly opposing, demands of…

  14. Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

    ERIC Educational Resources Information Center

    Onosko, Joe

    2011-01-01

    President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…

  15. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  16. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  17. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  18. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    DTIC Science & Technology

    1982-09-01

    Force Institute of Technology, WPAFB, OH II. CONTROLLING OFFICE NAMIE AND ADDRESS 12. REPORT OATS September 1982 Department of Commnication and...Exchange Commission’s (SEC) focus was on the financial condition of the corporation as a whole. Neither the SEC nor the IRS were concerned with reporting...Private corporations recognized the need for internal cost center accounting or managerial accounting. Nothing existed to fill the govern- ment’s special

  19. 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

    ... supersede six of the Board's interim auditing standards, are: Auditing Standard (``AS'') No. 8, Audit Risk... Materiality in Planning and Performing an Audit; AS No. 12, Identifying and Assessing Risks of Material... risks of material misstatement in an audit. Assessing and responding to risks underlies the entire...

  20. Implementing quality: a study of the adoption and implementation of quality standards in the contracting process in a general practitioner multifund.

    PubMed

    Baeza, J I; Calnan, M

    1997-10-01

    The increase in managerialism in the 1980s and the 1990 NHS reforms have had major implications for the regulation of providers. Purchasers of health care in the UK are now expected to specify three factors in their contracts: volume, cost and quality. This paper focuses on one of these: i.e. the quality standards purchasers now include within their health service contracts. The case study is of a general practitioner multifund and the analysis focuses on how quality standards are derived and adopted in outpatient contracts. The data were derived from in-depth face-to-face interviews with the key participants in the contracting process. The evidence shows that the standards were derived and adopted with very little participation from the providers. The impact of the quality standards on hospitals consultants' behaviour was negligible, there was very little monitoring of the standards by the multifund, and providers accepted standards which they knew they could not meet. It is concluded that this non-participatory method of developing the quality standards is likely to mean that their impact on service delivery will be limited.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

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

  2. Urban School Finance: Increased Standards and Accountability in Uncertain Economic Times.

    ERIC Educational Resources Information Center

    Rice, Jennifer King; Roellke, Christopher

    2003-01-01

    Discusses issues related to the funding of urban schools during uncertain economic periods. Includes the complexity of urban school reform, teacher supply and quality in urban schools, nontraditional support for urban schools, and markets and accountability in urban schools. (Contains 36 references.) (PKP)

  3. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    ERIC Educational Resources Information Center

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  4. Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

    ERIC Educational Resources Information Center

    Abdalla, Mohamed Elhassan

    2014-01-01

    The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

  5. Developing standard performance testing procedures for material control and accounting components at a site

    SciTech Connect

    Scherer, Carolynn P; Bushlya, Anatoly V; Efimenko, Vladimir F; Ilyanstev, Anatoly; Regoushevsky, Victor I

    2010-01-01

    The condition of a nuclear material control and accountability system (MC&A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC&A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC&A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC&A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC&A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC&A performance-testing procedures were the basis for a Guide for MC&A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

  6. The Impact of New State Accountability Standards on Algebra I Students

    ERIC Educational Resources Information Center

    Heath, Kyle G.

    2013-01-01

    The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

  7. Accounting planetary habitability using non standard conditions. Impact on the definition of Habitable Zone

    NASA Astrophysics Data System (ADS)

    Simoncini, E.; Delgado-Bonal, A.; Martin-Torres, F. J.

    2012-12-01

    Although during the 1960s, atmospheric disequilibrium has been proposed as a sign of habitability of Earth and, in general, of a planet [1, 2], no calculation has been done until now. In order to provide a first evaluation of Earth's atmospheric disequilibrium, we have developed a new formulation to account for the thermodynamic conditions of a wide range of planetary atmospheres, from terrestrial planets to icy satellites, to hot exoplanets. Using this new formulation, we estimate the departure of different planetary atmospheres from their equilibrium conditions, computing the dissipation of free energy due to all chemical processes [3]. In particular, we focus on the effect of our proposed changes on O2/CO2 chemistry (comparing Io satellite atmosphere and Earth Mesosphere), N2 (Venus, Earth and Titan) and H2O stability on terrestrial planets and exoplanets. Our results have an impact in the definition of Habitable Zone by considering appropriate physical-chemical conditions of planetary atmospheres. References [1] J. E. Lovelock, A physical basis for life detection experiments. Nature, 207, 568-570 (1965). [2] J. E. Lovelock, Thermodynamics and the recognition of alien biospheres. Proc. R. Soc. Lond., B. 189, 167 - 181 (1975). [3] Simoncini E., Delgado-Bonal A., Martin-Torres F.J., Accounting thermodynamic conditions in chemical models of planetary atmospheres. Submitted to Astrophysical Journal.

  8. Refocusing acute psychiatry, performance management, standards and accountability, a new context for mental health nursing.

    PubMed

    Harnett, P J; Bowles, N; Coughlan, A

    2009-06-01

    The term 'performance management' has an aversive 'managerial' aspect, is unappealing to many public sector staff and has an 'image problem'. Perhaps as a consequence, it has failed to make a significant impact on Irish public sector workers, notably mental health nurses. In this paper, performance management is introduced and examined within an Irish healthcare context and with reference to its use in other countries. Some of the challenges faced by Irish mental health nurses and the potential benefits of working within a performance managed workplace are discussed. The paper concludes that performance management is likely to increasingly affect nurses, either as active agents or as passive recipients of a change that is thrust on them. The authors anticipate that the performance management 'image problem' will give way to recognition that this is a fundamental change which has the potential to enable health services to change. This change will bring high standards of transparency, worker involvement in decision making, an explicit value base for health services and individual teams. It provides the potential for clear practice standards and high standards of transparency as well as worker welfare in all aspects, including supporting employment and career progression.

  9. 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-cost of money as an element of the cost of facilities capital. 9904.414 Section 9904.414 Federal... STANDARDS 9904.414 Cost accounting standard—cost of money as an element of the cost of facilities capital....

  10. 48 CFR 22.404-12 - Labor standards for contracts containing construction requirements and option provisions that...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... annually published unit pricing book (e.g., the U.S. Army Computer-Aided Cost Estimating System or similar... annual edition of the unit pricing book, multiplied by the factor agreed to in the basic contract. The... include in fixed-price contracts a clause that specifies one of the following methods, suitable to...

  11. 48 CFR 22.404-12 - Labor standards for contracts containing construction requirements and option provisions that...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... annually published unit pricing book (e.g., the U.S. Army Computer-Aided Cost Estimating System or similar... annual edition of the unit pricing book, multiplied by the factor agreed to in the basic contract. The... include in fixed-price contracts a clause that specifies one of the following methods, suitable to...

  12. Requirements for canisters used for delivery of spent nuclear fuel and associated materials to DOE (Department of Energy) under standard disposal contracts

    SciTech Connect

    Not Available

    1990-06-01

    The Department of Energy (DOE) is studying prospective changes to the waste acceptance criteria contained in the Standard Contract which involve consideration of the possible acceptance of failed fuel, consolidated fuel rods, compacted structural parts resulting from at reactor consolidation operations, and other non-fuel bearing materials on the same scheduling basis as used for standard fuel under the existing Standard Contract. During the course of these studies it has become clear that all such forms of spent fuel and related wastes would have to be delivered to DOE (and stored at the reactor) in a container having an envelope about the same as the fuel assemblies from which the fuel forms originated. Thus, the first objective of the DOE effort has been to develop draft requirements for canisters to be used by utilities (and others) to deliver the foregoing forms of spent fuel and related wastes. These draft requirements have been completed and are included in this paper.

  13. New FASB standard addresses revenue recognition considerations.

    PubMed

    McKee, Thomas E

    2015-12-01

    Healthcare organizations are expected to apply the following steps in revenue recognition under the new standard issued in May 2014 by the Financial Accounting Standards Board: Identify the customer contract. Identify the performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when--or in some circumstances, as--the entity satisfies the performance obligation.

  14. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  15. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... management and operating contracts with integrated accounting systems. (iv) The contracting officer shall... systems: (1) 970.5232-7, Financial management system. (2) 970.5232-8, Integrated accounting. (c) Any... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Standard...

  16. Multiple Option Grade Contracts.

    ERIC Educational Resources Information Center

    Partin, Ronald L.

    1979-01-01

    A flexible, point contract system is described which maximizes the advantages of a criterion-referenced contract system while eliminating some of the disadvantages of standard grade contracts. This model has been used by the author in a variety of high school and college courses. (Author/SJL)

  17. NATO Phase Zero Contracting - A Proposed Strategic and Operational Planning Construct Within the NATO Framework for Defense Planning and Standardization

    DTIC Science & Technology

    2015-02-12

    ethical business protocols; • Primary and secondary customers/supported units and nations; • Anticipated requirements (in relative time-phase...prowess. And, critical to business operations integrity, the STANAG creation can incorporate tenets of ethical and sound business practices in contracting...Expeditionary Operations, Defense Acquisition Review Journal , October 2013, Volume 20, pages 349-372. Acquisition Research Program Graduate School of Business

  18. 24 CFR 884.104 - Maximum total annual contract commitment and project account (private-owner or PHA-owner projects).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Maximum total annual contract... Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF THE ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  19. Accounting Technology Associate Degree. Louisiana Technical Education Program and Course Standards. Competency-Based Postsecondary Curriculum Outline from Bulletin 1822.

    ERIC Educational Resources Information Center

    Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.

    This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

  20. Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

    ERIC Educational Resources Information Center

    Sterponi, Laura

    2009-01-01

    This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or…

  1. Effects of managed care contracting on physician labor supply.

    PubMed

    Libby, A M; Thurston, N K

    2001-06-01

    We examine the effect of managed care contracting on physician labor supply for office-based medical practices. We extend the standard labor supply model to incorporate choices regarding the patient base. Empirical tests use data from the 1985 and 1988 national HCFA Physician Practice Costs and Income Surveys and InterStudy Managed Care Surveys. We use physician-level information on participation in managed care contracting to estimate changes in work hours. Managed care contracting is generally associated with lower physician work hours. However, accounting for motivations to participate in contracts and the extent of contracting, the effect on hours is reduced in magnitude and significance. We conclude that relying on broad aggregate measures for policy analysis will likely be misleading as underlying motivations and contracting incentives change over time.

  2. Standards-Setting Procedures in Accountability Research: Impacts of Conceptual Frameworks and Mapping Procedures on Passing Rates.

    ERIC Educational Resources Information Center

    Wang, LihShing; Pan, Wei; Austin, James T.

    Standard-setting research has yielded a rich array of more than 50 standard-setting procedures, but practitioners are likely to be confused about which to use. By synthesizing the accumulated research on standard setting and progress monitoring, this study developed a three-dimensional taxonomy for conceptualizing and operationalizing the various…

  3. Return of overseas contract workers and their rehabilitation and development in Kerala (India). A critical account of policies, performance and prospects.

    PubMed

    Nair, P R

    1999-01-01

    This article reviews the situation of labor migrants from Kerala state, India, who were 40-60% of all contract workers in the Middle East and who returned after the mid-1980s. Descriptions are provided of the characteristics of return migrants, the Kerala economy, return migration policies, and impact studies of returnees. About 500,000 returned to Kerala. Returnees were middle aged, with low levels of education, skills, and experience. About 50% of returnees remained unemployed. The other 50% either retired or sought self-employment or other wage labor. Surveys conducted in 1985, 1987, 1993-93, and 1997 reveal that returnees peaked during the 1990s. By 1997, returnees to the Kadinamkulam panchayat included about one-sixth who were women. Most returnees had worked in Saudi Arabia, United Arab Emirates, and Kuwait. The reasons for return were poor working and living conditions, lack of opportunity or contract for staying longer, or forced repatriation. Upon return, 50% of the women and about 16% of the men remained unemployed. Return wages were about the same as before the migration. Returnees complained about the lack of support from government and society. Impact studies do not differentiate migration effects from development effects in general. Evaluation should focus on multidimensional impacts and individual attainment of emigration goals.

  4. Searching for the Norm in a System of Absolutes: A Case Study of Standards-Based Accountability Reform in Pre-Kindergarten

    ERIC Educational Resources Information Center

    Brown, Christopher

    2011-01-01

    Research Findings: The emergence of standards-based accountability reforms in early childhood education has created new challenges for the field. This article presents findings from a case study that explored how stakeholders in a large urban pre-kindergarten program struggled to implement an assessment tool that aligned the normative academic…

  5. 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…

  6. 48 CFR 36.701 - Standard and optional forms for use in contracting for construction or dismantling, demolition...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... solicitations, or when the Government otherwise requires a noncancellable offer acceptance period, the... must be available for acceptance after the date offers are due. (b) Optional Form 347, Order for..., demolition, or removal of improvements. (a) Standard Form 1442, Solicitation, Offer, and Award...

  7. Financing Higher Standards in Public Education: The Importance of Accounting for Educational Costs. Policy Brief, No. 10.

    ERIC Educational Resources Information Center

    Duncombe, William; Yinger, John

    This policy brief explains why performance focus and educational cost indexes must go hand in hand, discusses alternative methods for estimating educational cost indexes, and shows how these costs indexes can be incorporated into a performance-based state aid program. A shift to educational performance standards, whether these standards are…

  8. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

    difficult to hold subordinates to account . Level 3 123 Atlantic, Valcartier, Ottawa, Toronto, and...Canada A DRDC Management Accountability Framework Final Report Contract Project Manager: Dr. Fazley Siddiq, 902-494-8802 Contract Number: W7707...B3H 3J5 This page intentionally left blank.   A DRDC Management Accountability Framework Final Report Judy A. Baroni Research

  9. Weighing the Contract Option.

    ERIC Educational Resources Information Center

    Dervarics, Charles

    1993-01-01

    Contracting for noneducational services is standard operating procedure in many school districts. Private contractors are involved in transportation, food service, maintenance, and even, in rare cases, instruction. Before deciding to contract out, school boards should examine improvement to school-run operations before making a final decision.…

  10. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    PubMed

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  11. The Impact of State and Federal Accountability Standards upon the Implementation of Inclusion in Johnston County, NC High Schools

    ERIC Educational Resources Information Center

    Howard, Rex Ivan

    2012-01-01

    As student accountability models have become the norm in the United States, first in individual states such as North Carolina and then throughout the nation with No Child Left Behind (NCLB), the implementation of inclusion as a curriculum delivery model for students with disabilities has been explored. The purpose of this study was to examine how…

  12. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... (2) Credit balances must have sufficient digits to accommodate the design of the game. (3) Accounting data displayed to the player may be incremented or decremented using visual effects, but the internal..., during entertaining displays of game results. (2) Progressive prizes may be added to the player's...

  13. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... (2) Credit balances must have sufficient digits to accommodate the design of the game. (3) Accounting data displayed to the player may be incremented or decremented using visual effects, but the internal..., during entertaining displays of game results. (2) Progressive prizes may be added to the player's...

  14. 48 CFR 822.305 - Contract clause.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contract clause. 822.305... PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Contract Work Hours and Safety Standards Act 822.305 Contract clause. The contracting officer shall insert the clause at 852.222-70, Contract...

  15. 48 CFR 822.305 - Contract clause.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Contract clause. 822.305... PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Contract Work Hours and Safety Standards Act 822.305 Contract clause. The contracting officer shall insert the clause at 852.222-70, Contract...

  16. 29 CFR 4.107 - Federal contracts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Federal contracts. 4.107 Section 4.107 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Agencies Whose Contracts May Be Covered § 4.107 Federal contracts. (a) Section 2(a) of the...

  17. 29 CFR 4.107 - Federal contracts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Federal contracts. 4.107 Section 4.107 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Agencies Whose Contracts May Be Covered § 4.107 Federal contracts. (a) Section 2(a) of the...

  18. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

    accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United...inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting , current value.

  19. 75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... Accounting Practices for Contracts Awarded to Foreign Concerns AGENCIES: Department of Defense (DoD), General... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: June 16,...

  20. Continuing to Hold the Test Maker Accountable: The ISLLC Standards and the New York State School District Leadership Licensure Assessments

    ERIC Educational Resources Information Center

    Markson, Craig; Inserra, Albert

    2014-01-01

    The purpose of this study was to examine the relationship of school leadership candidates' perceptions of their level of training in the Interstate School Leaders Licensure Consortium Standards (ISLLC) with their scores on Parts I and II of the New York State School District Leader (SDL) licensure assessments. The New York State assessments were…

  1. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    ERIC Educational Resources Information Center

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  2. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

    The Accountable Care Organizations (ACOs) shared savings program has serious concerns about anti-trust and anti-fraud laws. Additionally, ACOs present several other legal concerns relating to the duties and responsibilities of the physician-hospital partnership. The federal regulations hold physicians who participate in the ACO shared savings program to the highest standards of care without offering them protection from liability. The structure and procedures required of ACOs may be detrimental and may significantly impact the liability of its contracting physicians. Therefore, it behooves physicians to obtain legal advice regarding one's estate planning and legal asset protection or wealth management techniques, and to thoroughly review the agreement with one's attorney before signing a contract with an ACO.

  3. Quantifying, displaying and accounting for heterogeneity in the meta-analysis of RCTs using standard and generalised Q statistics

    PubMed Central

    2011-01-01

    Background Clinical researchers have often preferred to use a fixed effects model for the primary interpretation of a meta-analysis. Heterogeneity is usually assessed via the well known Q and I2 statistics, along with the random effects estimate they imply. In recent years, alternative methods for quantifying heterogeneity have been proposed, that are based on a 'generalised' Q statistic. Methods We review 18 IPD meta-analyses of RCTs into treatments for cancer, in order to quantify the amount of heterogeneity present and also to discuss practical methods for explaining heterogeneity. Results Differing results were obtained when the standard Q and I2 statistics were used to test for the presence of heterogeneity. The two meta-analyses with the largest amount of heterogeneity were investigated further, and on inspection the straightforward application of a random effects model was not deemed appropriate. Compared to the standard Q statistic, the generalised Q statistic provided a more accurate platform for estimating the amount of heterogeneity in the 18 meta-analyses. Conclusions Explaining heterogeneity via the pre-specification of trial subgroups, graphical diagnostic tools and sensitivity analyses produced a more desirable outcome than an automatic application of the random effects model. Generalised Q statistic methods for quantifying and adjusting for heterogeneity should be incorporated as standard into statistical software. Software is provided to help achieve this aim. PMID:21473747

  4. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    PubMed

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability.

  5. 48 CFR 242.7204 - Contract clause.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management and Accounting System 242.7204 Contract clause. Use the clause at 252.242-7004, Material Management and Accounting System, in all solicitations and contracts exceeding the simplified acquisition... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Contract clause....

  6. Information Technology Management: The Development of the Navy Standard Integrated Personnel System

    DTIC Science & Technology

    2007-11-02

    Information Technology Management Department of Defense Office of the Inspector General March 12, 2003 AccountabilityIntegrityQuality The...from... to) - Title and Subtitle Information Technology Management : The Development of the Navy Standard Integrated Personnel System Contract

  7. 29 CFR 4.122 - Contracts for operation of postal contract stations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts for operation of postal contract stations. 4.122 Section 4.122 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.122 Contracts for operation...

  8. Accounting for uncertainty in the historical response rate of the standard treatment in single-arm two-stage designs based on Bayesian power functions.

    PubMed

    Matano, Francesca; Sambucini, Valeria

    2016-11-01

    In phase II single-arm studies, the response rate of the experimental treatment is typically compared with a fixed target value that should ideally represent the true response rate for the standard of care therapy. Generally, this target value is estimated through previous data, but the inherent variability in the historical response rate is not taken into account. In this paper, we present a Bayesian procedure to construct single-arm two-stage designs that allows to incorporate uncertainty in the response rate of the standard treatment. In both stages, the sample size determination criterion is based on the concepts of conditional and predictive Bayesian power functions. Different kinds of prior distributions, which play different roles in the designs, are introduced, and some guidelines for their elicitation are described. Finally, some numerical results about the performance of the designs are provided and a real data example is illustrated. Copyright © 2016 John Wiley & Sons, Ltd.

  9. Renewable Energy Contract Development Best Practices

    EPA Pesticide Factsheets

    This page provides information on how available resources can help organizations effectively navigate the solar contract development process with the goal of RFP and contract transparency, completeness, and accountability of all involved parties.

  10. Mechanics of Vorticella Contraction

    PubMed Central

    Misra, Gaurav; Dickinson, Richard B.; Ladd, Anthony J.C.

    2010-01-01

    Abstract Vorticella convallaria is one of a class of fast-moving organisms that can traverse its body size in less than a millisecond by rapidly coiling a slender stalk anchoring it to a nearby surface. The stalk houses a fiber called the spasmoneme, which winds helically within the stalk and rapidly contracts in response to calcium signaling. We have developed a coupled mechanical-chemical model of the coiling process, accounting for the coiling of the elastic stalk and the binding of calcium to the protein spasmin. Simulations of the model describe the contraction and recovery processes quantitatively. The stalk-spasmoneme system is shown to satisfy geometric constraints, which explains why the cell body sometimes rotates during contraction. The shape of the collapsing and recovering stalk bounds its effective bending stiffness. Simulations suggest that recovery from the contracted state is driven by the stalk at a rate controlled by dissociation of calcium from spasmin. PMID:20550905

  11. Mechanics of Vorticella contraction.

    PubMed

    Misra, Gaurav; Dickinson, Richard B; Ladd, Anthony J C

    2010-06-16

    Vorticella convallaria is one of a class of fast-moving organisms that can traverse its body size in less than a millisecond by rapidly coiling a slender stalk anchoring it to a nearby surface. The stalk houses a fiber called the spasmoneme, which winds helically within the stalk and rapidly contracts in response to calcium signaling. We have developed a coupled mechanical-chemical model of the coiling process, accounting for the coiling of the elastic stalk and the binding of calcium to the protein spasmin. Simulations of the model describe the contraction and recovery processes quantitatively. The stalk-spasmoneme system is shown to satisfy geometric constraints, which explains why the cell body sometimes rotates during contraction. The shape of the collapsing and recovering stalk bounds its effective bending stiffness. Simulations suggest that recovery from the contracted state is driven by the stalk at a rate controlled by dissociation of calcium from spasmin.

  12. 28 CFR 810.2 - Accountability contract.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... agency without the permission of the Court or the United States Parole Commission (“USPC”). (x) Failure.... (i) Positive drug test. (ii) Failure to report for drug testing. (iii) Failure to appear for treatment sessions. (iv) Failure to complete inpatient/outpatient treatment programming. (2)...

  13. Contracting and Tax Accountability Act of 2014

    THOMAS, 113th Congress

    Sen. McCaskill, Claire [D-MO

    2014-04-10

    04/10/2014 Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  14. Contracting and Tax Accountability Act of 2009

    THOMAS, 111th Congress

    Sen. McCaskill, Claire [D-MO

    2009-01-15

    01/15/2009 Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. Contracting and Tax Accountability Act of 2013

    THOMAS, 113th Congress

    Rep. Chaffetz, Jason [R-UT-3

    2013-02-28

    04/16/2013 Received in the Senate and Read twice and referred to the Committee on Homeland Security and Governmental Affairs. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  16. 29 CFR 95.47 - Contract administration.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Contract administration. 95.47 Section 95.47 Labor Office of... Procurement Standards § 95.47 Contract administration. A system for contract administration shall be maintained to ensure contractor conformance with the terms, conditions and specifications of the contract...

  17. 49 CFR 19.47 - Contract administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 1 2014-10-01 2014-10-01 false Contract administration. 19.47 Section 19.47... Requirements Procurement Standards § 19.47 Contract administration. A system for contract administration shall... contract and to ensure adequate and timely follow up of all purchases. Recipients shall evaluate...

  18. 7 CFR 550.49 - Contract administration.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 6 2014-01-01 2014-01-01 false Contract administration. 550.49 Section 550.49... Agreements Procurement Standards § 550.49 Contract administration. A system for contract administration shall... contract and to ensure adequate and timely followup of all purchases. Recipients shall evaluate...

  19. 29 CFR 4.190 - Contract cancellation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Contract cancellation. 4.190 Section 4.190 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Enforcement § 4.190 Contract cancellation. (a) As provided in section 3 of the Act, where a violation is found of any contract...

  20. 7 CFR 3019.47 - Contract administration.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Contract administration. 3019.47 Section 3019.47... Standards § 3019.47 Contract administration. A system for contract administration shall be maintained to ensure contractor conformance with the terms, conditions and specifications of the contract and to...

  1. 20 CFR 435.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... breaches the contract terms, and provide for such remedial actions as may be appropriate. (b) All contracts... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Contract provisions. 435.48 Section 435.48... ORGANIZATIONS Post-Award Requirements Procurement Standards § 435.48 Contract provisions. The recipient...

  2. 14 CFR 1274.509 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... breaches the contract terms, and provide for such remedial actions as may be appropriate. (b) All contracts... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Contract provisions. 1274.509 Section 1274... COMMERCIAL FIRMS Procurement Standards § 1274.509 Contract provisions. The recipient shall include,...

  3. Model for Contingency Contracting.

    ERIC Educational Resources Information Center

    Prince George's Community Coll., Largo, MD. Dept. of Human Development.

    The Department of Human Development at Prince George's Community College has developed a contingency contracting model for the department's counseling and student services which presents planning and evaluation as interrelated parts of the same process of self-imposed accountability. The implementation of the model consisted of: (1) planning…

  4. Impact of Different Standard Type A7A Drum Closure-Ring Practices on Gasket Contraction and Bolt Closure Distance– 15621

    SciTech Connect

    Ketusky, Edward; Blanton, Paul; Bobbitt, John H.

    2015-03-11

    The Department of Energy, the Savannah River National Laboratory, several manufacturers of specification drums, and the United States Department of Transportation (DOT) are collaborating in the development of a guidance document for DOE contractors and vendors who wish to qualify containers to DOT 7A Type A requirements. Currently, the effort is focused on DOT 7A Type A 208-liter (55-gallons) drums with a standard 12-gauge bolted closure ring. The U.S. requirements, contained in Title 49, Part 178.350 “Specification 7A; general packaging, Type A specifies a competent authority review of the packaging is not required for the transport of (Class 7) radioactive material containing less than Type A quantities of radioactive material. For Type AF drums, a 4 ft. regulatory free drop must be performed, such that the drum “suffers maximum damage.” Although the actual orientation is not defined by the specification, recent studies suggest that maximum damage would result from a shallow angle top impact, where kinetic energy is transferred to the lid, ultimately causing heavy damage to the lid, or even worse, causing the lid to come off. Since each vendor develops closure recommendations/procedures for the drums they manufacture, key parameters applied to drums during closing vary based on vendor. As part of the initial phase of the collaboration, the impact of the closure variants on the ability of the drum to suffer maximum damage is investigated. Specifically, closure testing is performed varying: 1) the amount of torque applied to the closure ring bolt; and, 2) stress relief protocol, including: a) weight of hammer; and, b) orientation that the hammer hits the closure ring. After closure, the amount of drum lid gasket contraction and the distance that the closure bolt moves through the closure ring is measured.

  5. Architect's Contract.

    ERIC Educational Resources Information Center

    Ohio State Board of Education, Columbus.

    An actual contract form used for architectural services is presented. Fees, duties, and services are included. Services are listed in the following phases--(1) schematic design, (2) design development, (3) contract document, and (4) construction. Extra services are listed, and owner's responsibility with regard to cost estimates is given.…

  6. Russian Contract Procurement Document

    SciTech Connect

    Tobin, J G

    2010-03-29

    This contract supports the enhancement of physical protection or nuclear material control and accounting systems at institutes or enterprises of the newly independent states under the material protection control and accounting (MPC&A) program. The contract is entered into pursuant to the MPC&A Program, a gratuitous technical assistance program, in accordance with the bilateral Agreements between the Russian Federation and the United States of America concerning the Safe and Secure Transportation, Storage and Destruction of Weapons and the Prevention of Weapons Proliferation of June 1992, as extended and amended by Protocol signed of June 1999, Agreement between the Government of the Russian Federation regarding Cooperation in the Area of Nuclear Materials Physical Protection, Control and Accounting of October 1999 and the Russian Federation law of May 1999 on the taxation exemption of gratuitous technical assistance with Russian Federation under registration No.DOE001000.

  7. 10 CFR 961.11 - Text of the contract.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... DEPARTMENT OF ENERGY STANDARD CONTRACT FOR DISPOSAL OF SPENT NUCLEAR FUEL AND/OR HIGH-LEVEL RADIOACTIVE WASTE Standard Contract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste § 961.11 Text of the contract. The text of the standard contract for disposal of spent nuclear fuel and/or...

  8. 10 CFR 961.11 - Text of the contract.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... DEPARTMENT OF ENERGY STANDARD CONTRACT FOR DISPOSAL OF SPENT NUCLEAR FUEL AND/OR HIGH-LEVEL RADIOACTIVE WASTE Standard Contract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste § 961.11 Text of the contract. The text of the standard contract for disposal of spent nuclear fuel and/or...

  9. Risk-standardized Acute Admission Rates Among Patients With Diabetes and Heart Failure as a Measure of Quality of Accountable Care Organizations: Rationale, Methods, and Early Results

    PubMed Central

    Spatz, Erica S.; Lipska, Kasia J.; Dai, Ying; Bao, Haikun; Lin, Zhenqiu; Parzynski, Craig S.; Altaf, Faseeha K.; Joyce, Erin K.; Montague, Julia A.; Ross, Joseph S.; Bernheim, Susannah M.; Krumholz, Harlan M.; Drye, Elizabeth E.

    2017-01-01

    Background Population-based measures of admissions among patients with chronic conditions are important quality indicators of Accountable Care Organizations (ACOs), yet there are challenges in developing measures that enable fair comparisons among providers. Methods Based on consensus standards for outcome measure development and with expert and stakeholder input on methods decisions, we developed and tested two models of risk-standardized acute admission rates (RSAARs) for patients with diabetes and heart failure using 2010–2012 Medicare claims data. Model performance was assessed with deviance R-squared; score reliability was tested with intraclass correlation coefficient. We estimated RSAARs for 114 Shared Savings Program ACOs in 2012 and we assigned ACOs to 3 performance categories: no different, worse than, and better than the national rate. Results The diabetes and heart failure cohorts included 6.5 and 2.6 million Medicare fee-for-service (FFS) beneficiaries aged ≥65 years, respectively. Risk-adjustment variables were age, comorbidities and condition-specific severity variables, but not socioeconomic status or other contextual factors. We selected hierarchical negative binomial models with the outcome of acute, unplanned hospital admissions per 100 person-years. For the diabetes and heart failure measures respectively, the models accounted for 22% and 12% of the deviance in outcomes and score reliability was 0.89 and 0.77. For the diabetes measure, 51 (44.7%) ACOs were no different, 45 (39.5%) were better, and 18 (15.8%) were worse than the national rate. The distribution of performance for the heart failure measure was: 61 (53.5%);,37 (32.5%) and 16 (14.0%), respectively. Conclusion Measures of RSAARs for patients with diabetes and heart failure meet criteria for scientific soundness and reveal important variation in quality across ACOs. PMID:26918404

  10. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    PubMed Central

    Selya, Arielle S.; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L.; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427

  11. Quality Standards for Adult Literacy. A Practitioner's Guide to the Accountability Framework for the Adult Literacy Education System and Core Quality Standards for Programs = Normes de qualite pour l'alphabetisation des adultes. Guide de l'alphabetiseuse et de l'alphabetiseur sur le cadre de responsabilisation du Systeme d'alphabetisation des adultes et les normes fondamentales de qualite des programmes.

    ERIC Educational Resources Information Center

    Ontario Training and Adjustment Board, Toronto.

    This guide is intended to answer the questions that literacy practitioners might have about the Accountability Framework and the Core Quality Standards approved by the Ontario Training and Adjustment Board (OTAB). Section I provides a background to development of the framework and standards. Section II focuses on what an accountability framework…

  12. Contractor’s Handbook for Construction Contracts

    DTIC Science & Technology

    1988-01-01

    of imprisonment. 66 I 11. Emploment of Minors on Construction Contracts. On construction contracts, child labor requirements for non agricultural...occupations are governed by the Fair Labor Standards Act, Wage and 1 Hour Division. 67 Oppressive child labor is defined as employment of children under...Contracts. On construction contracts, child labor requirements for non agricultural 3 occupations are governed by the Fair Labor Standards Act, Wage and

  13. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  14. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  15. 29 CFR 4.145 - Extended term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Extended term contracts. 4.145 Section 4.145 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Changes in Contract Coverage § 4.145 Extended term contracts. (a)...

  16. 29 CFR 4.140 - Significance of contract amount.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Significance of contract amount. 4.140 Section 4.140 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Determining Amount of Contract § 4.140 Significance of contract...

  17. 29 CFR 4.142 - Contracts in an indefinite amount.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts in an indefinite amount. 4.142 Section 4.142 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Determining Amount of Contract § 4.142 Contracts in an...

  18. 29 CFR 4.144 - Contract modifications affecting amount.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contract modifications affecting amount. 4.144 Section 4.144 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Changes in Contract Coverage § 4.144 Contract...

  19. 29 CFR 4.110 - What contracts are covered.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true What contracts are covered. 4.110 Section 4.110 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Covered Contracts Generally § 4.110 What contracts are covered. The...

  20. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

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

  1. 10 CFR 961.11 - Text of the contract.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... DEPARTMENT OF ENERGY STANDARD CONTRACT FOR DISPOSAL OF SPENT NUCLEAR FUEL AND/OR HIGH-LEVEL RADIOACTIVE WASTE Standard Contract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste § 961.11 Text of... radioactive waste follows: U.S. Department of Energy Contract No. __ Contract for Disposal of Spent...

  2. 10 CFR 961.11 - Text of the contract.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... DEPARTMENT OF ENERGY STANDARD CONTRACT FOR DISPOSAL OF SPENT NUCLEAR FUEL AND/OR HIGH-LEVEL RADIOACTIVE WASTE Standard Contract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste § 961.11 Text of... radioactive waste follows: U.S. Department of Energy Contract No. __ Contract for Disposal of Spent...

  3. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  4. 7 CFR 3019.48 - Contract provisions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Contract provisions. 3019.48 Section 3019.48... Standards § 3019.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The following provisions...

  5. 2 CFR 200.326 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Contract provisions. 200.326 Section 200.326... REQUIREMENTS FOR FEDERAL AWARDS Post Federal Award Requirements Procurement Standards § 200.326 Contract provisions. The non-Federal entity's contracts must contain the applicable provisions described in...

  6. 49 CFR 19.48 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 1 2014-10-01 2014-10-01 false Contract provisions. 19.48 Section 19.48... Requirements Procurement Standards § 19.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The...

  7. 38 CFR 49.48 - Contract provisions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Contract provisions. 49..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 49.48 Contract..., the following provisions in all contracts. The following provisions shall also be applied...

  8. 38 CFR 49.47 - Contract administration.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Contract administration..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 49.47 Contract administration. A system for contract administration shall be maintained to ensure contractor conformance...

  9. 29 CFR 95.48 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Contract provisions. 95.48 Section 95.48 Labor Office of the... Standards § 95.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The following provisions...

  10. 7 CFR 550.50 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 6 2014-01-01 2014-01-01 false Contract provisions. 550.50 Section 550.50 Agriculture... Procurement Standards § 550.50 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The...

  11. 34 CFR 74.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... remedies in instances in which a contractor violates or breaches the contract terms, and provide for... 34 Education 1 2010-07-01 2010-07-01 false Contract provisions. 74.48 Section 74.48 Education... Procurement Standards § 74.48 Contract provisions. The recipient shall include, in addition to provisions...

  12. 7 CFR 550.50 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... legal remedies in instances in which a contractor violates or breaches the contract terms, and provide... 7 Agriculture 6 2010-01-01 2010-01-01 false Contract provisions. 550.50 Section 550.50 Agriculture... Procurement Standards § 550.50 Contract provisions. The recipient shall include, in addition to provisions...

  13. 22 CFR 518.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... remedies in instances in which a contractor violates or breaches the contract terms, and provide for such... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Contract provisions. 518.48 Section 518.48... Requirements Procurement Standards § 518.48 Contract provisions. The recipient shall include, in addition...

  14. 29 CFR 95.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contract provisions. 95.48 Section 95.48 Labor Office of the... Standards § 95.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The following provisions...

  15. 49 CFR 19.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Contract provisions. 19.48 Section 19.48... Requirements Procurement Standards § 19.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The...

  16. 7 CFR 3019.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Contract provisions. 3019.48 Section 3019.48... Standards § 3019.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions in all contracts. The following provisions...

  17. 26 CFR 1.460-1 - Long-term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... earned on any hypothetical overpayment of tax, attributable to accounting for the long-term contract... taxpayer may determine the income from an exempt construction contract using any accounting method... of accounting), regardless of a taxpayer's overall method of accounting. See § 1.461-4(d)(2)(ii)...

  18. 48 CFR 42.101 - Contract audit responsibilities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Audit Services 42.101 Contract... contractor. In those instances, the two agencies shall agree on the most efficient and economical approach...

  19. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

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

  20. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  1. PFI management called to account.

    PubMed

    2008-11-01

    A recent report by the House of Commons Public Accounts Committee suggests that many public sector authorities are not doing a good job of managing operational PFI deals. The Committee's 36th Report in the 2007-2008 session also suggests many contract managers do not have sufficient commercial expertise, and that the management of contracts is frequently not sufficiently resourced. Health Estate Journal reports on these and other key conclusions.

  2. 48 CFR 12.204 - Solicitation/contract form.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Solicitation/contract form... Items 12.204 Solicitation/contract form. (a) The contracting officer shall use the Standard Form 1449, Solicitation/Contract/Order for Commercial Items, if (1) the acquisition is expected to exceed the...

  3. 48 CFR 22.406-11 - Contract terminations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contract terminations. 22... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts Involving Construction 22.406-11 Contract terminations. If a contract or subcontract is terminated...

  4. 48 CFR 822.406-11 - Contract terminations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contract terminations. 822... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts Involving Construction 822.406-11 Contract terminations. (a) Contracting officers must submit any...

  5. 48 CFR 822.406-11 - Contract terminations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Contract terminations. 822... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts Involving Construction 822.406-11 Contract terminations. (a) Contracting officers must submit any...

  6. 14 CFR § 1274.509 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Contract provisions. § 1274.509 Section Â... WITH COMMERCIAL FIRMS Procurement Standards § 1274.509 Contract provisions. The recipient shall include... contracts. The following provisions shall also be applied to subcontracts: (a) Contracts in excess of...

  7. 29 CFR 4.133 - Beneficiary of contract services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Beneficiary of contract services. 4.133 Section 4.133 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Particular Application of Contract Coverage Principles §...

  8. 29 CFR 4.108 - District of Columbia contracts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true District of Columbia contracts. 4.108 Section 4.108 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Agencies Whose Contracts May Be Covered § 4.108 District of...

  9. 29 CFR 4.120 - Contracts for public utility services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts for public utility services. 4.120 Section 4.120 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.120 Contracts for public...

  10. 29 CFR 4.134 - Contracts outside the Act's coverage.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts outside the Act's coverage. 4.134 Section 4.134 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Particular Application of Contract Coverage Principles §...

  11. 29 CFR 4.146 - Contract obligations after award, generally.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contract obligations after award, generally. 4.146 Section 4.146 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Period of Coverage § 4.146 Contract obligations...

  12. 29 CFR 4.121 - Contracts for individual services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts for individual services. 4.121 Section 4.121 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.121 Contracts for individual services. The...

  13. Today’s Crisis in Contracting

    DTIC Science & Technology

    2012-05-01

    semester 7 hours in accounting, law, business , finance, contracts, purchasing, economics, industrial management , marketing, quantitative methods, or...actions into VCE -Contract Management tool. Receive PRs into the office. Mail Procurement Clerk duties. 37) No. 38) I serve as the IMO and IASO for... business enterprise, the command awards more than 260,000 contracts each year valued at more than $92 billion, which is equal to 66 percent of the

  14. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  15. 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

    ... in these rules to the Financial Accounting Standards Board (FASB) Accounting Standards Codification... issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board... preparation of financial statements in conformity with U.S. generally accepted accounting principles...

  16. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    ERIC Educational Resources Information Center

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  17. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

  18. 26 CFR 1.817A-1 - Certain modified guaranteed contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... guaranteed contracts. (a) Definitions—(1) Modified guaranteed contract. The term modified guaranteed contract... the contract are allocated to a segregated account. Assets and reserves in this segregated account... adjustment, which is determined by a formula set forth under the terms of the MGC. (3)...

  19. United States Navy Contracting Officer Warranting Process

    DTIC Science & Technology

    2011-03-01

    Certification Standards & Core Plus Development Guide Contracting Level 1 from DAU, http://icatalog.dau.mil/onlinecatalog/CareerLvl.aspx? lvl =1&cfld=3...CareerLvl.aspx? lvl =2&cfld=3 ..............70 Table 6. Certification Standards & Core Plus Development Guide Contracting Level 3 from DAU, http...icatalog.dau.mil/onlinecatalog/CareerLvl.aspx? lvl =3&cfld=3 ..............74 Table 7. COMFISCS Standard Warrant Levels Matrix from Source: Commander

  20. 48 CFR 52.243-6 - Change Order Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require...

  1. 48 CFR 52.243-6 - Change Order Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require...

  2. 48 CFR 52.243-6 - Change Order Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require...

  3. 48 CFR 43.203 - Change order accounting procedures.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Change order accounting... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed...

  4. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  5. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  6. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  7. 48 CFR 52.243-6 - Change Order Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Change Order Accounting....243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a clause, substantially the same as follows: Change Order Accounting (APR 1984) The Contracting Officer may require...

  8. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  9. 75 FR 31744 - Information Collection; Contract Operations and Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-04

    ... Forest Service Information Collection; Contract Operations and Administration AGENCY: Forest Service... information collection, Contract Operations and Administration. DATES: Comments must be received in writing on... 8 p.m., Eastern Standard time, Monday through Friday. SUPPLEMENTARY INFORMATION: Title:...

  10. The benefits of setting the ground rules and regulating contracting practices.

    PubMed Central

    Kadaï, Abatcha; Sall, Farba Lamine; Andriantsara, Guy; Perrot, Jean

    2006-01-01

    In recent years, health systems have increasingly made use of contracting practices; despite results that are often promising, there have also been failures and occasionally harsh criticism of such practices. This has made it even more necessary to regulate contracting practices. As part of its stewardship function, in other words its responsibility to protect the public interest, the ministry of health has the responsibility of introducing the tools needed for such regulation. Several tools are available to help it do this. Some of them, such as standard contracts or framework contracts, useful as they may be, are nevertheless specific and ad hoc. Contracting policies, when carefully linked to overall health policies, are undoubtedly the most comprehensive of these tools, since they enable contracting to be accommodated within the management of the health system as a whole and thus take into account its potential contribution to improving health system performance. However, the requirements for success are not present automatically and it has to be ensured that there are mechanisms for vitalizing these regulatory mechanisms and that the key actors make proper use of the framework laid down by the ministry of health. The first three authors of this article have participated in the preparation and implementation of national policies on contracting in their own countries, viz. Chad, Madagascar and Senegal. PMID:17143464

  11. Standard format and content acceptance criteria for the Material Control and Accounting (MC and A) Reform Amendment: 10 CFR Part 74, Subpart E. Revision 1

    SciTech Connect

    1995-04-01

    In 1987 the NRC revised the material control and accounting requirements for NRC licensees authorized to possess and use a formula quantity (i.e., 5 formula kilograms or more) of strategic special nuclear material. Those revisions issued as 10 CFR 74.51-59 require timely monitoring of in-process inventory and discrete items to detect anomalies potentially indicative of material losses. Timely detection and enhanced loss localization capabilities are beneficial to alarm resolution and also for material recovery in the event of an actual loss. NUREG-1280 was issued in 1987 to present criteria that could be used by applicants, licensees, and NRC license reviewers in the initial preparation and subsequent review of fundamental nuclear material control (FNMC) plans submitted in response to the Reform Amendment. This document is also intended for both licensees and license reviewers with respect to FNMC plan revisions. General performance objectives, system capabilities, process monitoring, item monitoring, alarm resolution, quality assurance, and accounting are addressed. This revision to NUREG-1280 is an expansion of the initial edition, which clarifies and expands upon several topics and addresses issues identified under Reform Amendment implementation experience.

  12. Contraction-Only Exercise Machine

    NASA Technical Reports Server (NTRS)

    Doerr, Donald F.; Maples, Arthur B.; Campbell, Craig M.

    1992-01-01

    Standard knee-extension machine modified so subject experiences force only when lifting leg against stack of weights. Exerts little force on leg while being lowered. Hydraulic cylinder and reservoir mounted on frame of exercise machine. Fluid flows freely from cylinder to reservoir during contraction (lifting) but in constricted fashion from reservoir to cylinder during extension (lowering).

  13. Engineering Accountability for Results into Public Education.

    ERIC Educational Resources Information Center

    Lessinger, Leon

    "Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

  14. 22 CFR 226.48 - Contract provisions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Contract provisions. 226.48 Section 226.48 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.48 Contract provisions....

  15. 22 CFR 226.48 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Contract provisions. 226.48 Section 226.48 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.48 Contract provisions....

  16. 22 CFR 226.47 - Contract administration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Contract administration. 226.47 Section 226.47 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.47 Contract administration....

  17. 22 CFR 226.47 - Contract administration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Contract administration. 226.47 Section 226.47 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.47 Contract administration....

  18. 22 CFR 226.47 - Contract administration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Contract administration. 226.47 Section 226.47 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.47 Contract administration....

  19. 22 CFR 226.47 - Contract administration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Contract administration. 226.47 Section 226.47 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.47 Contract administration....

  20. 22 CFR 226.48 - Contract provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Contract provisions. 226.48 Section 226.48 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.48 Contract provisions....

  1. 22 CFR 226.48 - Contract provisions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Contract provisions. 226.48 Section 226.48 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.48 Contract provisions....

  2. 22 CFR 226.47 - Contract administration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Contract administration. 226.47 Section 226.47 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Procurement Standards § 226.47 Contract administration....

  3. 28 CFR 70.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... administrative, contractual, or legal remedies in instances in which a contractor violates or breaches the... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Contract provisions. 70.48 Section 70.48...-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 70.48 Contract provisions....

  4. 45 CFR 2543.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... administrative, contractual, or legal remedies in instances in which a contractor violates or breaches the... 45 Public Welfare 4 2010-10-01 2010-10-01 false Contract provisions. 2543.48 Section 2543.48... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.48 Contract provisions. The recipient...

  5. 14 CFR 1260.148 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... violates or breaches the contract terms, and provide for such remedial actions as may be appropriate. (b... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Contract provisions. 1260.148 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Procurement Standards § 1260.148...

  6. 14 CFR 1274.508 - Contract administration.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Contract administration. 1274.508 Section 1274.508 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS Procurement Standards § 1274.508 Contract administration. A system for...

  7. 45 CFR 74.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Contract provisions. 74.48 Section 74.48 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Procurement Standards § 74.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement,...

  8. 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…

  9. 45 CFR 2543.48 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions...

  10. 45 CFR 2543.48 - Contract provisions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions...

  11. 45 CFR 2543.48 - Contract provisions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.48 Contract provisions. The recipient shall include, in addition to provisions to define a sound and complete agreement, the following provisions...

  12. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  13. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  14. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  15. 29 CFR 4.111 - Contracts “to furnish services.”

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts âto furnish services.â 4.111 Section 4.111 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Covered Contracts Generally § 4.111 Contracts “to furnish...

  16. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

    Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

  17. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  18. Planning for Accountability.

    ERIC Educational Resources Information Center

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  19. MILSCAP: Military Standard Contract Administration Procedures

    DTIC Science & Technology

    1993-02-01

    ADP1 Am& MH DoDMC DDDQAA COMR DFAS WEST ENTITLEMENT OPERATIONS (MOC-L) 801002 RUOAICZ DPRO WEST (JWD) SC1002 K U DCMI bm&Uwna , Dyton 3S120A VA S8620A...ENTITLEMENT OPERATIONS (MOC-L) SC1002 RUQAICZ DPRO WEST (JWD) SCIO02 DCMI International - Dayton S3620A out VA S3620A DCMC Hughes - Tucson S0305A SR

  20. 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…

  1. 38 CFR 1.917 - Contracting for collection services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.917 Contracting for collection services. (a) VA has authority to contract for collection services to recover delinquent debts, provided that.... 3718(d), such contracts may provide that the fee a contractor charges the agency for such services...

  2. 38 CFR 1.917 - Contracting for collection services.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.917 Contracting for collection services. (a) VA has authority to contract for collection services to recover delinquent debts, provided that.... 3718(d), such contracts may provide that the fee a contractor charges the agency for such services...

  3. 14 CFR § 1274.508 - Contract administration.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Contract administration. § 1274.508... AGREEMENTS WITH COMMERCIAL FIRMS Procurement Standards § 1274.508 Contract administration. A system for contract administration shall be maintained to ensure contractor conformance with the terms, conditions...

  4. 14 CFR § 1260.148 - Contract provisions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Contract provisions. § 1260.148 Section Â... Higher Education, Hospitals, and Other Non-Profit Organizations Procurement Standards § 1260.148 Contract..., the following provisions in all contracts. The following provisions shall also be applied...

  5. 29 CFR 4.116 - Contracts for construction activity.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... language used in the Davis-Bacon Act to describe its coverage (40 U.S.C. 276a). The legislative history of... contracts to which the Davis-Bacon Act is applicable and in the performance of which the labor standards of...-Bacon Act. (b) Contracts not within exemption. Section 7(1) does not exempt contracts which,...

  6. 29 CFR 4.116 - Contracts for construction activity.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... language used in the Davis-Bacon Act to describe its coverage (40 U.S.C. 276a). The legislative history of... contracts to which the Davis-Bacon Act is applicable and in the performance of which the labor standards of...-Bacon Act. (b) Contracts not within exemption. Section 7(1) does not exempt contracts which,...

  7. 29 CFR 4.116 - Contracts for construction activity.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... language used in the Davis-Bacon Act to describe its coverage (40 U.S.C. 276a). The legislative history of... contracts to which the Davis-Bacon Act is applicable and in the performance of which the labor standards of...-Bacon Act. (b) Contracts not within exemption. Section 7(1) does not exempt contracts which,...

  8. 29 CFR 4.116 - Contracts for construction activity.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... language used in the Davis-Bacon Act to describe its coverage (40 U.S.C. 276a). The legislative history of... contracts to which the Davis-Bacon Act is applicable and in the performance of which the labor standards of...-Bacon Act. (b) Contracts not within exemption. Section 7(1) does not exempt contracts which,...

  9. 29 CFR 4.179 - Identification of contract work.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Identification of contract work. 4.179 Section 4.179 Labor... Compliance with Compensation Standards § 4.179 Identification of contract work. Contractors and... workweek are engaged in performing work on such contracts. If such a contractor during any workweek is...

  10. 48 CFR 45.106 - Transferring accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government...

  11. Proceedings of the Conferences on Educational Accountability.

    ERIC Educational Resources Information Center

    Educational Testing Service, Princeton, NJ.

    Considerable attention is being focused on the concept of educational accountability. The word "accountability" has as many meanings as one cares to give it and is often used in connection with such activities as assessment, evaluation, auditing, and performance contracting. These conferences, held in Washington, D. C. and Hollywood, California…

  12. Proceedings of the Conference on Educational Accountability.

    ERIC Educational Resources Information Center

    Educational Testing Service, Princeton, NJ.

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

  13. 48 CFR 43.203 - Change order accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Change order...

  14. 48 CFR 43.203 - Change order accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Change order...

  15. 48 CFR 52.243-6 - Change Order Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Change Order Accounting... (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.243-6 Change Order Accounting. As prescribed in 43.205(f), the contracting officer may insert a...

  16. 41 CFR 51-9.202 - Accounting of disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Accounting of disclosures. 51-9.202 Section 51-9.202 Public Contracts and Property Management Other Provisions Relating to... RULES 9.2-Disclosure of Records § 51-9.202 Accounting of disclosures. (a) Except for disclosures...

  17. Contract Types: An Overview of the Legal Requirements and Issues

    DTIC Science & Technology

    2010-08-24

    officer has substantial discretion in determining whether to fund an overrun); ARINC Research Corp., ASBCA 15861, 72-2 BCA ¶ 9,721 (1972) (same). 54...regardless of the maximum ordering limitations or total contract value, in the absence of reliable historical data suggesting otherwise.95 Under indefinite...Turivas v. United States, 83 Ct. Cl. 664 (1936). The FAR requires contracting officers to include within the letter contract the standard contract

  18. Student-Created Contracts: Building Responsibility from the Bottom-Up.

    ERIC Educational Resources Information Center

    Pounds, Buzz R.

    While scholars--Elbow (1997), Dolphin (1997)--have suggested contract grading, most contracts are initially created from the top down to promote the accountability required by administrators. Additionally, Radican (1997) describes issues of accountability in portfolio assessment. This paper describes the use of contracts along three major…

  19. Teaching about Contracts.

    ERIC Educational Resources Information Center

    Froman, Michael; Kosnoff, Kathy

    1978-01-01

    Presents teaching strategies for introducing high school students to contract law. Offers as a case study a contract agreement between pro football players and team owners. Stresses basic elements of contracts (offer, acceptance, consideration, and understanding the bargaining process). Journal available from the American Bar Association, 1155…

  20. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 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....

  1. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true 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....

  2. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 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....

  3. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true 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....

  4. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 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....

  5. 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....

  6. 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....

  7. 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…

  8. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting...

  9. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting...

  10. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting...

  11. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting...

  12. 17 CFR 270.16a-1 - Exemption for initial period of directors of certain registered accounts from requirements of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account's variable annuity contract owners, be exempt from the requirement of section 16(a) of the Act... for such account shall be held at the first meeting of variable annuity contract owners after...

  13. Making contracting work better and cost less: Report of the Contract Reform Team

    SciTech Connect

    Not Available

    1994-02-01

    In June 1993, Secretary of Energy Hazel O`Leary formed a Contract Reform Team, chaired by Deputy Secretary Bill White, to evaluate the contracting practices of the Department of Energy and to formulate specific proposals for improving those practices. This report summarizes the results of the work of the Contract Reform Team. It recommends actions for implementation that will significantly improve the Department`s contracting practices and will enable the Department to help create a government that -- in the words of Vice President Gore -- {open_quotes}works better and costs less.{close_quotes} These actions and the deadlines for their implementation are listed. Among other things, they recommend replacing the Department`s standard Management and Operating Contract with a new Performance-Based Management Contract and strengthening the Department`s systems for selecting and managing contractors.

  14. 36 CFR Appendix A to Part 1210 - Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... shall be required to pay wages to laborers and mechanics at a rate not less than the minimum wages... construction contracts and in excess of $2,500 for other contracts that involve the employment of mechanics or... mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard...

  15. 41 CFR Appendix A to Part 105 - 72-Contract Provisions

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... required to pay wages to laborers and mechanics at a rate not less than the minimum wages specified in a... construction contracts and in excess of $2500 for other contracts that involve the employment of mechanics or... mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard...

  16. 10 CFR Appendix A to Subpart B of... - Contract Provisions

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., contractors shall be required to pay wages to laborers and mechanics at a rate not less than the minimum wages... construction contracts and in excess of $2500 for other contracts that involve the employment of mechanics or... mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard...

  17. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Policymakers and educators are taking a new look at incentives as they work to improve accountability systems. This ERIC Digest examines the role of rewards and sanctions in school reform and identifies key issues in implementing incentive systems. The new accountability is based on five components: carefully designed standards, assessments…

  18. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

  19. Transparency and Accountability in State and Local Contracting Act

    THOMAS, 111th Congress

    Rep. Connolly, Gerald E. [D-VA-11

    2009-04-02

    07/31/2009 Referred to the Subcommittee on Government Management, Organization, and Procurement. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  20. Funding for Enhancements to the Standard Procurement System

    DTIC Science & Technology

    2011-12-14

    Item Number COR Contracting Officer’s Representative DoD FMR DoD Financial Management Regulation ITEC4 Information Technology, E - Commerce and...Contracting Agency, Information Technology, E - Commerce and Commercial Contracting Center officials inappropriately used approximately $755,000 on Standard...Agency, Information Technology, E - Commerce and Commercial Contracting Center (ACA-ITEC4), contracting officials inappropriately used approximately

  1. 29 CFR 4.112 - Contracts to furnish services “in the United States.”

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts to furnish services âin the United States.â 4.112 Section 4.112 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Covered Contracts Generally § 4.112 Contracts...

  2. 48 CFR 32.107 - Need for contract financing not a deterrent.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Need for contract... Need for contract financing not a deterrent. (a) If the contractor or offeror meets the standards... contractor's need for contract financing as a handicap for a contract award; e.g., as a responsibility...

  3. 48 CFR 36.702 - Forms for use in contracting for architect-engineer services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... contracting for architect-engineer services. 36.702 Section 36.702 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION SPECIAL CATEGORIES OF CONTRACTING CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS Standard and Optional Forms for Contracting for Construction, Architect-Engineer Services,...

  4. 29 CFR 4.118 - Contracts for carriage subject to published tariff rates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Contracts for carriage subject to published tariff rates. 4.118 Section 4.118 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.118 Contracts for...

  5. 29 CFR 4.143 - Effects of changes or extensions of contracts, generally.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Effects of changes or extensions of contracts, generally. 4.143 Section 4.143 Labor Office of the Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service Contract Act Changes in Contract Coverage § 4.143 Effects...

  6. 45 CFR 800.401 - Contract performance.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....402; and (8) Establishing and maintaining a system of internal controls that provides reasonable... of separately accounting for costs incurred under the contract and/or that lacks the internal... indirectly create an inducement to limit or restrict communication about medically necessary services to...

  7. Issues in physician contracting.

    PubMed

    Fanburg, John D; Leone, Alyson M

    2005-09-01

    Dermatologists will enter into a number of different contracts during their professional careers. It is important that in each agreement they enter, dermatologists reap the benefits that they aspire for and understand the consequences of each provision. This article addresses just a few of the different issues that arise in physician contracting, such as choosing the appropriate form of business entity; the importance of a writing; term and termination of the contract; compensation models; benefits, vacation and other time off included in the contract; malpractice insurance; and restrictive covenants. Each provision should be carefully analyzed to ensure that it will protect the best interests of the dermatologist in that situation.

  8. 40 CFR 35.938-2 - Performance by contract.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ASSISTANCE STATE AND LOCAL ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.938-2 Performance by contract. The project work shall be performed under one or more contracts awarded by the grantee to private firms, except for force account work authorized by § 35.936-14....

  9. 40 CFR 35.938-2 - Performance by contract.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ASSISTANCE STATE AND LOCAL ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.938-2 Performance by contract. The project work shall be performed under one or more contracts awarded by the grantee to private firms, except for force account work authorized by § 35.936-14....

  10. Exploring Managerial Implications of Current DoD Contracting Trends

    DTIC Science & Technology

    2014-05-15

    data analysis capability 5 . Dev elopaservicesbusiness intelligence system 6. Definetheservicesacquisition proce.s.s for operational commands 7...Approval and Support System (CLASS) and Dashboard 3. Developa Procurement Bus iness System req uirements revi ew process 4. Establ ish methods to...N List • Army Contract Writing System • AFARS Rewrite • Enterprise Optimization • Army Contracting Study Recommendations • Accountability

  11. Influence of joint angle on EMG-torque model during constant-posture, quasi-constant-torque contractions.

    PubMed

    Liu, Pu; Liu, Lukai; Martel, Francois; Rancourt, Denis; Clancy, Edward A

    2013-10-01

    Electromyogram (EMG)-torque modeling is of value to many different application areas, including ergonomics, clinical biomechanics and prosthesis control. One important aspect of EMG-torque modeling is the ability to account for the joint angle influence. This manuscript describes an experimental study which relates the biceps/triceps surface EMG of 12 subjects to elbow torque at seven joint angles (spanning 45-135°) during constant-posture, quasi-constant-torque contractions. Advanced EMG amplitude (EMGσ) estimation processors (i.e., whitened, multiple-channel) were investigated and three non-linear EMGσ-torque models were evaluated. When EMG-torque models were formed separately for each of the seven distinct joint angles, a minimum "gold standard" error of 4.23±2.2% MVCF90 resulted (i.e., error relative to maximum voluntary contraction at 90° flexion). This model structure, however, did not directly facilitate interpolation across angles. The best model which did so (i.e., parameterized the angle dependence), achieved an error of 4.17±1.7% MVCF90. Results demonstrated that advanced EMGσ processors lead to improved joint torque estimation. We also contrasted models that did vs. did not account for antagonist muscle co-contraction. Models that accounted for co-contraction estimated individual flexion muscle torques that were ∼29% higher and individual extension muscle torques that were ∼68% higher.

  12. Procedures Manual: A Guide to Uniform Grant and Contract Management Standards and The Common Rule for Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments.

    ERIC Educational Resources Information Center

    Conable, Sharon R.

    This manual has been compiled to provide consistent grant application and administrative procedures for state agencies which award grants or contracts to local governments. It provides a conceptual framework of information concerning the reporting, financial, contractual, and auditing requirements for recipients of Texas State Library grants…

  13. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... costs. 9904.405 Section 9904.405 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 Accounting for unallowable costs....

  14. Standards for Administrators.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1998-01-01

    This newsletter reviews five reports that address the implications of standards for administrators. These texts include "Designing and Implementing Standards-Based Accountability System" (Education Commission of the States), which describes some of the policy implications of standards-driven accountability; "Why Principals Fail: Are National…

  15. Tying the Contract Knot.

    ERIC Educational Resources Information Center

    Reeves, Kimberly

    2001-01-01

    An informal survey of state superintendent associations and lawyers representing superintendents reveals little change in top executives' contracts over the past decade. Mandatory evaluations and renewable (non-"evergreen") contracts are becoming common; pay-for-performance measures are emerging, yet limited. Contractual and job-leaving…

  16. Contract Teachers in India

    ERIC Educational Resources Information Center

    Goyal, Sangeeta; Pandey, Priyanka

    2013-01-01

    In this paper, we use non-experimental data from government schools in Uttar Pradesh and Madhya Pradesh, two of the largest Indian states, to present average school outcomes by contract status of teachers. We find that contract teachers are associated with higher effort than civil service teachers with permanent tenures, before as well as after…

  17. The New Employment Contract?

    ERIC Educational Resources Information Center

    Levine, David I.

    2002-01-01

    In the classic employment contract, especially at large companies, wages were not strongly responsive to the labor market. Instead, individual companies had distinctive company wage levels and patterns. An exhaustive study of employers and employees in the United States and Japan examined whether the "old employment contract" has been…

  18. Legal mechanisms supporting accountable care principles.

    PubMed

    Ramanathan, Tara

    2014-11-01

    Public health and private providers and facilities may shape the future of the US health system by engaging in new ways to deliver care to patients. "Accountable care" contracts allow private health care and public health providers and facilities to collaboratively serve defined populations. Accountable care frameworks emphasize health care quality and cost savings, among other goals. In this article, I explore the legal context for accountable care, including the mechanisms by which providers, facilities, and public health coordinate activities, avoid inefficiencies, and improve health outcomes. I highlight ongoing evaluations of the impact of accountable care on public health outcomes.

  19. Managing the Contract Closeout Process

    DTIC Science & Technology

    1992-03-01

    also fulfilled its obligations (Ref. l:p. 267]. The closeout process completes all the individual actions started during earlier segments of the...taught as a segment in the Management of Defense Acquisition Contracts (MDAC) Advanced Contract Administration course. There is no separate course for... segment ir the Management of Defense Acquisiticn Contracts (MDAC) Advanced Contract Administration course. The National Contract Management Association

  20. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and allowable... PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting and allowable cost. As prescribed in 2131.270, insert the following clause: Accounting and Allowable Cost...