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

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

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

    DTIC Science & Technology

    1977-09-01

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

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

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

  4. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

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

  5. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  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 practices...

  7. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  11. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. "Educating" Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Educational Institutions.

    ERIC Educational Resources Information Center

    Lemmer, Thomas A.; Pompeo, Paul E.

    1994-01-01

    This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…

  15. 28 CFR 810.2 - Accountability contract.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accountability contract. 810.2 Section... COLUMBIA COMMUNITY SUPERVISION: ADMINISTRATIVE SANCTIONS § 810.2 Accountability contract. (a) Your CSO will... accountability contract with CSOSA. (b) The CSO is responsible for monitoring your compliance with the conditions...

  16. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  17. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  19. 12 CFR 330.8 - Annuity contract accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Annuity contract accounts. 330.8 Section 330.8... DEPOSIT INSURANCE COVERAGE § 330.8 Annuity contract accounts. (a) Funds held by an insurance company or other corporation in a deposit account for the sole purpose of funding life insurance or annuity...

  20. Contract Design, Supply Chain Complexity, and Accountability in Federal Contracts

    DTIC Science & Technology

    2016-04-30

    understanding how organizations, policy makers, and citizens use information to make decisions and influence public and organizational policy. He has...qÜáêíÉÉåíÜ=^ååì~ä= ^Åèìáëáíáçå=oÉëÉ~êÅÜ= póãéçëáìã= qÜìêëÇ~ó=pÉëëáçåë= sçäìãÉ=ff= = Contract Design, Supply Chain Complexity, and Accountability in Federal...Executive Officer, PEO IEW&S Contract Design, Supply Chain Complexity, and Accountability in Federal Contracts Adam Eckerd, Assistant Professor

  1. Comparative analysis of JKR Sarawak form of contract and Malaysia Standard form of building contract (PWD203A)

    NASA Astrophysics Data System (ADS)

    Yunus, A. I. A.; Muhammad, W. M. N. W.; Saaid, M. N. F.

    2018-04-01

    Standard form of contract is normally being used in Malaysia construction industry in establishing legal relation between contracting parties. Generally, most of Malaysia federal government construction project used PWD203A which is a standard form of contract to be used where Bills of Quantities Form Part of the Contract and it is issued by Public Works Department (PWD/JKR). On the other hand in Sarawak, the largest state in Malaysia, the state government has issued their own standard form of contract namely JKR Sarawak Form of Contract 2006. Even both forms have been used widely in construction industry; there is still lack of understanding on both forms. The aim of this paper is to identify significant provision on both forms of contract. Document analysis has been adopted in conducting an in-depth review on both forms. It is found that, both forms of contracts have differences and similarities on several provisions specifically matters to definitions and general; execution of the works; payments, completion and final account; and delay, dispute resolution and determination.

  2. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  3. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  4. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  5. 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…

  6. 7 CFR 1755.26 - RUS standard contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.26 RUS standard contract forms. (a) The standard loan agreement between RUS and its borrowers... 7 Agriculture 11 2010-01-01 2010-01-01 false RUS standard contract forms. 1755.26 Section 1755.26...

  7. 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.

  8. 48 CFR 30.201-4 - Contract clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. 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

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

    PubMed

    Garner, M; Grossman, W

    1991-02-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  12. 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. (a...

  13. 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. (a...

  14. 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. (a...

  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. (a...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 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. (a...

  17. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

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

  18. 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 Contract...

  19. 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 Contract...

  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 Contract...

  1. 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 Contract...

  2. 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 Contract...

  3. 48 CFR 22.403-3 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contract Work Hours and... Standards for Contracts Involving Construction 22.403-3 Contract Work Hours and Safety Standards Act. The Contract Work Hours and Safety Standards Act (40 U.S.C. 3701 et seq.) requires that certain contracts (see...

  4. 7 CFR 1726.300 - Standard forms of contracts for borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC SYSTEM CONSTRUCTION POLICIES AND PROCEDURES RUS Standard Forms § 1726.300 Standard forms of contracts for borrowers. (a) General. The standard loan agreement between... 7 Agriculture 11 2010-01-01 2010-01-01 false Standard forms of contracts for borrowers. 1726.300...

  5. 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 funding...

  6. 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 funding...

  7. 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 funding...

  8. 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 funding...

  9. 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 funding...

  10. Risk transfer and accountability in managed care organizations' carve-out contracts.

    PubMed

    Garnick, D W; Horgan, C M; Hodgkin, D; Merrick, E L; Goldin, D; Ritter, G; Skwara, K C

    2001-11-01

    This study examined characteristics of contracts between managed care organizations (MCOs) and managed behavioral health organizations (MBHOs) in terms of delegation of functions, financial arrangements between the MCO and the MBHO, and the use of performance standards. Nationally representative administrative and clinical information about the three largest types of commercial products offered by 434 MCOs in 60 market areas was gathered by telephone survey. These products comprised services provided by health maintenance organizations, preferred provider organizations, and point-of-service plans. Chi square tests were performed between pairings of all three types of products to ascertain differences in the degree to which claims processing, maintenance of provider networks, utilization management, case management, and quality improvement were delegated to MBHOs through specialty contracts among the various types of products. Contractual specifications about capitation arrangements, risk sharing, the use of performance standards, and final utilization review decisions were also compared. For all types of products, almost all the major functions were contracted by the MCO to the MBHO. Although most contracts assigned some risk for the costs of services to the MBHO, the degree of this risk varied by product type. Except in the case of preferred-provider organizations, a large number of performance standards were identified in MCOs' contracts with MBHOs, although financial incentives were rarely tied to such standards. MCOs that contract with MBHOs place major responsibility, both financial and administrative, on the vendors.

  11. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND PROCEDURES RUS Contract Forms § 1724.74 List of electric program standard contract forms. (a...

  14. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND PROCEDURES RUS Contract Forms § 1724.74 List of electric program standard contract forms. (a...

  15. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND PROCEDURES RUS Contract Forms § 1724.74 List of electric program standard contract forms. (a...

  16. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND PROCEDURES RUS Contract Forms § 1724.74 List of electric program standard contract forms. (a...

  17. 7 CFR 1724.74 - List of electric program standard contract forms.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC ENGINEERING, ARCHITECTURAL SERVICES AND DESIGN POLICIES AND PROCEDURES RUS Contract Forms § 1724.74 List of electric program standard contract forms. (a...

  18. 7 CFR 1726.304 - List of electric program standard contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false List of electric program standard contract forms... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE ELECTRIC SYSTEM CONSTRUCTION POLICIES AND PROCEDURES RUS Standard Forms § 1726.304 List of electric program standard contract forms. (a) General. This section...

  19. 48 CFR 630.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Contract requirements. 630.201 Section 630.201 Federal Acquisition Regulations System DEPARTMENT OF STATE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 630.201 Contract requirements. ...

  20. 48 CFR 1430.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 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 Contract...

  1. 48 CFR 330.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Contract requirements. 330.201 Section 330.201 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS CAS Program Requirements 330.201 Contract requirements. ...

  2. 48 CFR 430.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Contract requirements. 430.201 Section 430.201 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 430.201 Contract...

  3. 48 CFR 30.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contract requirements. 30.201 Section 30.201 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.201 Contract...

  4. 48 CFR 1330.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Contract requirements. 1330.201 Section 1330.201 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 1330.201 Contract...

  5. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  6. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  7. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  8. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  9. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CCM), which is one of the permissible methods of accounting for exempt construction contracts... computing taxable income. (3) Post-completion-year income. If a taxpayer has not included the total contract... completion year. For the treatment of post-completion-year costs, see paragraph (b)(5)(v) of this section...

  10. 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…

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

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  12. 7 CFR 1710.120 - Construction standards and contracting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL AND PRE-LOAN POLICIES AND PROCEDURES COMMON TO ELECTRIC LOANS AND GUARANTEES Loan Purposes and Basic Policies § 1710.120 Construction standards and contracting. Borrowers shall follow all RUS requirements regarding construction work plans, construction standards...

  13. 17 CFR 256.01-4 - Construction or service contracts, and centralized procurement accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenses directly attributable to construction work shall be excluded from the accounting system of the... companies. Cost of goods procured shall be excluded from the accounting system of the service company and... contracts, and centralized procurement accounting. 256.01-4 Section 256.01-4 Commodity and Securities...

  14. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  15. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  16. 48 CFR 3030.201 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Contract requirements. 3030.201 Section 3030.201 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS...

  17. 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... the standard data elements and when must they be captured on a travel accounting system? The data...

  18. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

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

  19. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). The company retained with respect to such reserves from gross investment income on Separate Account A... retained with respect to such reserves from gross investment income on Separate Account B a total of $5,720... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Contracts with reserves based on segregated...

  2. Fluor Daniel Hanford contract standards/requirements identification document

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

    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. 48 CFR 22.403-3 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... workweek unless paid for all additional hours at not less than 11/2 times the basic rate of pay (see 22.301... Standards for Contracts Involving Construction 22.403-3 Contract Work Hours and Safety Standards Act. The... 22.305) contain a clause (see 52.222-4) specifying that no laborer or mechanic doing any part of the...

  4. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... does not apply to tax debts. (c) Part 1015 does not apply to claims between Federal agencies. Federal... 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...

  5. 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 ...

  6. 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..., Architect-Engineer Contract. EC01MY91.035 EC01MY91.036 ...

  7. 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..., Architect-Engineer Contract. EC01MY91.035 EC01MY91.036 ...

  8. 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..., Architect-Engineer Contract. EC01MY91.035 EC01MY91.036 ...

  9. 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..., Architect-Engineer Contract. EC01MY91.035 EC01MY91.036 ...

  10. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  11. 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)

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

    ERIC Educational Resources Information Center

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

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

  13. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

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

  14. 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…

  15. 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…

  16. 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

    ... contract price adjustment. An example of a contract pricing method that the contracting officer might... contracts containing construction requirements and option provisions that extend the term of the contract... SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts...

  17. 14 CFR 152.119 - Contract requirements and procurement standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Contract requirements and procurement standards. 152.119 Section 152.119 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Eligibility Requirements and Application Procedures § 152...

  18. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    DTIC Science & Technology

    1999-01-11

    20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

  19. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 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.

  1. 48 CFR 52.222-4 - Contract Work Hours and Safety Standards Act-Overtime Compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... work over 40 hours in any workweek unless they are paid at least 1 and 1/2 times the basic rate of pay... excess of the standard workweek of 40 hours without paying overtime wages required by the Contract Work... CLAUSES Text of Provisions and Clauses 52.222-4 Contract Work Hours and Safety Standards Act—Overtime...

  2. 45 CFR 2543.84 - Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Contract Work Hours and Safety Standards Act. 2543... laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is... pay for all hours worked in excess of 40 hours in the work week. Section 107 of the Act is applicable...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

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

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1993-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  9. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  10. 29 CFR 5.8 - Liquidated damages under the Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Liquidated damages under the Contract Work Hours and Safety... APPLICABLE TO NONCONSTRUCTION CONTRACTS SUBJECT TO THE CONTRACT WORK HOURS AND SAFETY STANDARDS ACT) Davis-Bacon and Related Acts Provisions and Procedures § 5.8 Liquidated damages under the Contract Work Hours...

  11. 29 CFR 5.8 - Liquidated damages under the Contract Work Hours and Safety Standards Act.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Liquidated damages under the Contract Work Hours and Safety... APPLICABLE TO NONCONSTRUCTION CONTRACTS SUBJECT TO THE CONTRACT WORK HOURS AND SAFETY STANDARDS ACT) Davis-Bacon and Related Acts Provisions and Procedures § 5.8 Liquidated damages under the Contract Work Hours...

  12. 48 CFR 52.222-44 - Fair Labor Standards Act and Service Contract Act-Price Adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 Act—Price... Contract Act—Price Adjustment (SEP 2009) (a) This clause applies to both contracts subject to area...

  13. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  14. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  15. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  16. 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.

  17. 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 forms...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., contract unit price labor rates, or fixed hourly labor rates will be adjusted to reflect increases or... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Fair Labor Standards Act... CLAUSES Text of Provisions and Clauses 52.222-44 Fair Labor Standards Act and Service Contract Act—Price...

  19. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 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 architectural...

  1. 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. ...

  2. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  3. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

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

  4. Contracts and management services site support program plan WBS 6.10.14

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

    Knoll, J.M. Jr.

    1994-09-01

    Contracts and Management Services is recognized as the central focal point for programs having company or sitewide application in pursuit of the Hanford Missions`s financial and operational objectives. Contracts and Management Services actively pursues cost savings and operational efficiencies through: Management Standards by ensuring all employees have an accessible, integrated system of clear, complete, accurate, timely, and useful management control policies and procedures; Contract Reform by restructuring the contract, organization, and cost accounting systems to refocus Hanford contract activities on output products; Systems and Operations Evaluation by directing the Cost Reduction program, Great Ideas, and Span of Management activities; Programmore » Administration by enforcing conditions of Accountability (whether DEAR-based or FAR-based) for WHC, BCSR, ICF KH, and BHI; Contract Performance activities; chairing the WHC Cost Reduction Review Board; and analyzing companywide Performance Measures; Data Standards and Administration by establishing and directing the company data management program; giving direction to the major RL programs and mission areas for implementation of cost-effective and efficient data management practices; directing all operations, application, and interfaces contained within the Hanford PeopleCore System; directing accomplishment and delivery of TPA data management milestones; and directing the sitewide data management processes for Data Standards and the Data Directory.« less

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    .... This revised form includes changes above blocks 17 and 18 and in block 18 to clarify that block 18... blocks 17 and 18 of the Standard Form (SF) 26, Award/Contract. FAR 53.214(a) prescribes the SF 26 for use... identified instances in which contracting officers mistakenly checked block 18 when awarding negotiated, not...

  6. 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,…

  7. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

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

  8. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

  9. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

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

  10. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

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

  11. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

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

  12. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

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

  13. 17 CFR 21.02 - Special calls for information on open contracts in accounts carried or introduced by futures...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... furnish to the Commission the following information concerning accounts of traders owning or controlling... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Special calls for information on open contracts in accounts carried or introduced by futures commission merchants, clearing members...

  14. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

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

  15. 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…

  16. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  17. 48 CFR 16.103 - Negotiating contract type.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-compliance with Cost Accounting Standards, or lack of or inadequate earned value management system); and (C... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Negotiating contract type. 16.103 Section 16.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION...

  18. 48 CFR 16.103 - Negotiating contract type.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-compliance with Cost Accounting Standards, or lack of or inadequate earned value management system); and (C... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Negotiating contract type. 16.103 Section 16.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION...

  19. 48 CFR 16.103 - Negotiating contract type.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-compliance with Cost Accounting Standards, or lack of or inadequate earned value management system); and (C... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Negotiating contract type. 16.103 Section 16.103 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION...

  20. 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 practices...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  2. 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…

  3. 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…

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

    PubMed

    Nowakowski, J R

    1982-01-01

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

  5. 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,…

  6. 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.

  7. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 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 both...

  9. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  10. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  11. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  12. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  13. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  14. Cost Impact Assessment of Cost Accounting Practice Changes.

    DTIC Science & Technology

    1980-09-01

    7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages...thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Accounting Standards-covered contracts. The

  15. 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

    ... Designated contract market and swap execution facility position limits and accountability rules. (a) Spot... rules and procedures for monitoring and enforcing spot-month position limits set at levels no greater... monitoring and enforcing spot-month position limits set at levels no greater than 25 percent of estimated...

  16. 17 CFR 151.11 - Designated contract market and swap execution facility position limits and accountability rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Designated contract market and swap execution facility position limits and accountability rules. (a) Spot... rules and procedures for monitoring and enforcing spot-month position limits set at levels no greater... monitoring and enforcing spot-month position limits set at levels no greater than 25 percent of estimated...

  17. 48 CFR 209.104-1 - General standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....104-1 General standards. (e) For cost-reimbursement or incentive type contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of completion, the prospective...) Applicable laws and regulations are complied with; (ii) The accounting system and cost data are reliable...

  18. Army Contracting: Training and Guidance Needed to Ensure Appropriate Use of the Option to Extend Services Clause

    DTIC Science & Technology

    2016-01-28

    reproduce this material separately. The Government Accountability Office, the audit , evaluation, and investigative arm of...Executive Director Army Contracting Command-Redstone Arsenal Army Contracting: Training and Guidance Needed to Ensure Appropriate Use of the Option to...which this report is based in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. Performance Contracting - Accountability and the Michigan Education Program.

    ERIC Educational Resources Information Center

    Porter, John W.

    1972-01-01

    A report on the Michigan project in performance contracting is presented. In contrast to the Office of Economic Opportunity announcement that performance contracting is a failure, the Michigan program has been successful in the initial stage of a major experiment (Texarkana Project). The state legislature has appropriated $22.5 million for…

  1. 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…

  2. 41 CFR 105-71.120 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Standards for financial... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.120 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

  3. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

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

  4. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

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

  5. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  6. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  7. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  8. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

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

  9. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. Salaried contracts in UK general practice: a study of job satisfaction and stress.

    PubMed

    Gosden, Toby; Williams, Jacky; Petchey, Roland; Leese, Brenda; Sibbald, Bonnie

    2002-01-01

    To compare job satisfaction and stress levels of general practitioners (GPs) employed on salaried contracts with GPs on a 'standard' performance-related contract paid by fee-for-service and capitation. Job satisfaction and stress levels were assessed using data from two postal surveys of GPs: a national survey of 'standard' contract GPs carried out in 1998; and a survey of salaried GPs and their non-salaried GP employers in 1999. Differences in satisfaction and stress scores were assessed by t-tests; regression analysis was used to control for confounding factors and possible selection bias. We achieved a response rate of 77% in the 1999 survey of salaried and non-salaried GPs; 48% of 'standard' contract GPs responded in the 1998 survey. We found that salaried GPs were as satisfied overall as both non-salaried GP employers and GPs on the 'standard' contract, even after controlling for confounding factors and selection bias. Salaried GPs were more satisfied with their remuneration, working hours and the recognition they got for their work. They experienced more stress with two factors but less stress with 19 factors compared with the 'standard' contract GPs. Overall job satisfaction levels among salaried doctors were similar to those of doctors on contracts paid by mixed fee-for-service and capitation. Future studies of job satisfaction levels under different doctor payment systems need to take account of the extent to which doctors have preferences for different types of contract if they are to derive unbiased results.

  11. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-10

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

  12. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

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

  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, 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 ...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  16. 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

    ... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...

  17. 48 CFR 242.7204 - Contract clause.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 2010-10-01 2010-10-01 false Contract clause. 242.7204...

  18. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

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

  20. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  1. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  2. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  3. 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…

  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

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

  5. 48 CFR 822.305 - Contract clause.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Hours and Safety Standards Act—nursing home care contract supplement, in solicitations and contracts for nursing home care when the FAR clause at 52.222-4, Contract Work Hours and Safety Standards Act—Overtime... PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Contract Work Hours and Safety Standards Act...

  6. 48 CFR 822.305 - Contract clause.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Hours and Safety Standards Act—nursing home care contract supplement, in solicitations and contracts for nursing home care when the FAR clause at 52.222-4, Contract Work Hours and Safety Standards Act—Overtime... PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Contract Work Hours and Safety Standards Act...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

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

  8. 13 CFR 121.402 - What size standards are applicable to Federal Government Contracting programs?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Size Eligibility Requirements for Government Procurement § 121.402 What size standards are applicable... being purchased. Other factors considered include previous Government procurement classifications of the... to Federal Government Contracting programs? 121.402 Section 121.402 Business Credit and Assistance...

  9. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide standard...

  10. 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. Copyright © 2011 Elsevier Ltd. All rights reserved.

  11. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

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

  12. 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…

  13. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

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

  14. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302 Definitions, explanations, and... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions, explanations, and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â...

  15. 43 CFR 12.60 - Standards for financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Standards for financial management systems... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  16. 43 CFR 12.60 - Standards for financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Standards for financial management systems... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  17. 43 CFR 12.60 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Standards for financial management systems... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  18. 29 CFR 97.20 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 29 Labor 1 2011-07-01 2011-07-01 false Standards for financial management systems. 97.20 Section... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  19. 29 CFR 97.20 - Standards for financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 29 Labor 1 2013-07-01 2013-07-01 false Standards for financial management systems. 97.20 Section... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  20. 29 CFR 97.20 - Standards for financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 29 Labor 1 2012-07-01 2012-07-01 false Standards for financial management systems. 97.20 Section... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  1. 7 CFR 3016.20 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 7 Agriculture 15 2011-01-01 2011-01-01 false Standards for financial management systems. 3016.20... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  2. 49 CFR 18.20 - Standards for financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., payrolls, time and attendance records, contract and subgrant award documents, etc. (7) Cash management... 49 Transportation 1 2013-10-01 2013-10-01 false Standards for financial management systems. 18.20... Administration § 18.20 Standards for financial management systems. (a) A State must expand and account for grant...

  3. 49 CFR 18.20 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., payrolls, time and attendance records, contract and subgrant award documents, etc. (7) Cash management... 49 Transportation 1 2011-10-01 2011-10-01 false Standards for financial management systems. 18.20... Administration § 18.20 Standards for financial management systems. (a) A State must expand and account for grant...

  4. 45 CFR 1157.20 - Standards for financial management systems.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., payrolls, time and attendance records, contract and subgrant award documents, etc. (7) Cash management... 45 Public Welfare 3 2014-10-01 2014-10-01 false Standards for financial management systems. 1157... Administration § 1157.20 Standards for financial management systems. (a) A State must expand and account for...

  5. 29 CFR 97.20 - Standards for financial management systems.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... attendance records, contract and subgrant award documents, etc. (7) Cash management. Procedures for... 29 Labor 1 2014-07-01 2013-07-01 true Standards for financial management systems. 97.20 Section 97... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  6. 45 CFR 1157.20 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., payrolls, time and attendance records, contract and subgrant award documents, etc. (7) Cash management... 45 Public Welfare 3 2011-10-01 2011-10-01 false Standards for financial management systems. 1157... Administration § 1157.20 Standards for financial management systems. (a) A State must expand and account for...

  7. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 45 CFR 1630.3 - Standards governing allowability of costs under Corporation grants or contracts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Standards governing allowability of costs under Corporation grants or contracts. 1630.3 Section 1630.3 Public Welfare Regulations Relating to Public Welfare... accordance with the relative benefits received. Costs may be allocated to Corporation funds either as direct...

  9. 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.

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

    PubMed

    Melbinger, M S

    1989-06-01

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

  11. Sandia National Laboratories: Working with Sandia: Accounts Payable

    Science.gov Websites

    Payable iSupplier Account Accounts Payable Invoice Processing E-invoice Contract Information Construction and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic and quantity of property or services actually delivered or rendered (as stated in the contract

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

    DTIC Science & Technology

    1987-06-01

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

  13. 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…

  14. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  15. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... standards that apply to a tribal organization carrying out a self-determination contract? 900.43 Section 900... organization carrying out a self-determination contract? A tribal organization shall expend and account for..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION...

  16. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... standards that apply to a tribal organization carrying out a self-determination contract? 900.43 Section 900... organization carrying out a self-determination contract? A tribal organization shall expend and account for..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION...

  17. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... standards that apply to a tribal organization carrying out a self-determination contract? 900.43 Section 900... organization carrying out a self-determination contract? A tribal organization shall expend and account for..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION...

  18. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... standards that apply to a tribal organization carrying out a self-determination contract? 900.43 Section 900... organization carrying out a self-determination contract? A tribal organization shall expend and account for..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION...

  19. 25 CFR 900.43 - What are the general financial management system standards that apply to a tribal organization...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... standards that apply to a tribal organization carrying out a self-determination contract? 900.43 Section 900... organization carrying out a self-determination contract? A tribal organization shall expend and account for..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION...

  20. 48 CFR 43.205 - Contract clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-engineer or other professional services, and no supplies are to be furnished, the contracting officer shall...-engineer or other professional services, the contracting officer shall use the clause with its Alternate... Accounting, in solicitations and contracts for supply and research and development contracts of significant...

  1. 48 CFR 43.205 - Contract clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-engineer or other professional services, and no supplies are to be furnished, the contracting officer shall...-engineer or other professional services, the contracting officer shall use the clause with its Alternate... Accounting, in solicitations and contracts for supply and research and development contracts of significant...

  2. 48 CFR 43.205 - Contract clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-engineer or other professional services, and no supplies are to be furnished, the contracting officer shall...-engineer or other professional services, the contracting officer shall use the clause with its Alternate... Accounting, in solicitations and contracts for supply and research and development contracts of significant...

  3. 48 CFR 43.205 - Contract clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-engineer or other professional services, and no supplies are to be furnished, the contracting officer shall...-engineer or other professional services, the contracting officer shall use the clause with its Alternate... Accounting, in solicitations and contracts for supply and research and development contracts of significant...

  4. 48 CFR 43.205 - Contract clauses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-engineer or other professional services, and no supplies are to be furnished, the contracting officer shall...-engineer or other professional services, the contracting officer shall use the clause with its Alternate... Accounting, in solicitations and contracts for supply and research and development contracts of significant...

  5. A comparative analysis of quality management standards for contract research organisations in clinical trials.

    PubMed

    Murray, Elizabeth; McAdam, Rodney

    2007-01-01

    This article compares and contrasts the main quality standards in the highly regulated pharmaceutical industry with specific focus on Good Clinical Practice (GCP), the standard for designing, conducting, recording and reporting clinical trials involving human participants. Comparison is made to ISO quality standards, which can be applied to all industries and types of organisation. The study is then narrowed to that of contract research organisations (CROs) involved in the conduct of clinical trials. The paper concludes that the ISO 9000 series of quality standards can act as a company-wide framework for quality management within such organisations by helping to direct quality efforts on a long-term basis without any loss of compliance. This study is valuable because comparative analysis in this domain is uncommon.

  6. 25 CFR 900.55 - What are the standards for inventories?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Property Management System... organization's internal property and accounting records. ...

  7. 25 CFR 900.55 - What are the standards for inventories?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Property Management System... organization's internal property and accounting records. ...

  8. 25 CFR 900.55 - What are the standards for inventories?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Property Management System... organization's internal property and accounting records. ...

  9. 25 CFR 900.55 - What are the standards for inventories?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Property Management System... organization's internal property and accounting records. ...

  10. 25 CFR 900.55 - What are the standards for inventories?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF HEALTH AND HUMAN SERVICES CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT Standards for Tribal or Tribal Organization Management Systems Property Management System... organization's internal property and accounting records. ...

  11. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

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

  12. 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.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

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

  14. 38 CFR 1.917 - Contracting for collection services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account for all amounts collected; (4) Upon returning an account to VA for subsequent referral to the... collected under the contract). Payment of the fee under this type of contract must be charged to available... prevailing commercial practice; (3) VA may enter into a contract under paragraph (b)(1) of this section only...

  15. 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…

  16. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  17. Contracting Data Analysis: Assessment of Government-Wide Trends

    DTIC Science & Technology

    2017-03-01

    GAO-17-244SP United States Government Accountability Office (This Page Intentionally Left Blank) United States Government Accountability ...2015, accounting for almost 40 percent of the government’s discretionary spending. Because spending on contracts consumes a large portion of the...year 2015, federal agencies obligated over $430 billion through contracts for goods and services, accounting for almost 40 percent of the

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 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

    ... section 2(a) and 4(c) of SCA. See 29 CFR 4.4(c). The Wage and Hour Division uses this information to... DEPARTMENT OF LABOR Wage and Hour Division RIN 1235-0007 Proposed Extension of the Labor Standards for Federal Service Contracts Information Collection AGENCY: Wage and Hour Division, Department of...

  1. 48 CFR 43.203 - Change order accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 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 work...

  2. 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 procedures...

  3. Consensus, contracts, and committees.

    PubMed

    Moreno, J D

    1991-08-01

    Following a brief account of the puzzle that ethics committees present for the Western Philosophical tradition, I will examine the possibility that social contract theory can contribute to a philosophical account of these committees. Passing through classical as well as contemporary theories, particularly Rawls' recent constructivist approach, I will argue that social contract theory places severe constraints on the authority that may legitimately be granted to ethics committees. This, I conclude, speaks more about the suitability of the theory to this level of analysis than about the ethics committee phenomenon itself.

  4. 7 CFR 1780.61 - Construction contracts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Construction contracts. 1780.61 Section 1780.61..., Constructing and Inspections § 1780.61 Construction contracts. Contract documents must be sufficiently.... (a) Standard construction contract documents. If the construction contract documents utilized are not...

  5. 7 CFR 1780.61 - Construction contracts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Construction contracts. 1780.61 Section 1780.61..., Constructing and Inspections § 1780.61 Construction contracts. Contract documents must be sufficiently.... (a) Standard construction contract documents. If the construction contract documents utilized are not...

  6. 2 CFR 200.419 - Cost accounting standards and disclosure statement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... million or more subject to this part during its most recently completed fiscal year must disclose their... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Cost accounting standards and disclosure... receives aggregate Federal awards totaling $50 million or more in Federal awards subject to this part in...

  7. 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…

  8. 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

  9. 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…

  10. 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....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 change...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

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

  12. 48 CFR 16.203-4 - Contract clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... AND CONTRACT TYPES TYPES OF CONTRACTS Fixed-Price Contracts 16.203-4 Contract clauses. (a) Adjustment... must agree in writing on the identity of the standard supplies and the corresponding contract line...) The contracting officer shall describe in detail in the contract Schedule— (i) The types of labor and...

  13. Public accountability for health: new standards for health system performance.

    PubMed

    Lansky, D; Purdy, S

    1995-01-01

    This article reviews the failure of contemporary quality oversight organizations to respond to the changing health care environment and suggests an overhaul of quality measurement and assurance functions. The authors examine the factors that have limited public accountability for health care, emphasizing the limited agreement that exists on the purpose of American health care, standards for evaluating care, or the appropriate locus of responsibility for quality of care. A five-part quality oversight system is proposed including development of quality measures, promulgation of national standards, validation and accreditation, use of data for purchasing and provider selection, and use of data for quality improvement.

  14. 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... are required for use under this contract. The Contractor's financial management system shall include...

  15. 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... are required for use under this contract. The Contractor's financial management system shall include...

  16. 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... are required for use under this contract. The Contractor's financial management system shall include...

  17. 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... are required for use under this contract. The Contractor's financial management system shall include...

  18. Contract Design: Financial Options and Risk

    PubMed Central

    Amelung, Volker E.; Juhnke, Christin

    2018-01-01

    Introduction: Integrated care systems as well as accountable care organisations (ACOs) in the US and similar concepts in other countries are advocated as an effective method of improving the performance of healthcare systems. These systems outline a payment and care delivery model that intends to tie provider reimbursements to predefined quality metrics. By this the total costs of care shall be reduced. When designing healthcare options contractors are faced with a variety of financial options. The costs of market utilisation are highly relevant for the conception of healthcare contracts; furthermore contract-specific investments are an obstacle to the efficient operation of ACOs. Methods: A comprehensive literature review on methods of designing contracts in Integrated Care was conducted. This article is the second in a row of three that are all published in this issue and contribute to a specific issue in designing healthcare contracts. The first dealt with the organisation of contracts and information asymmetries, while part 3 concludes with the question of risk management and evaluation. The specific research question of this second article focusses on the financial options and reimbursement schemes that are available to define healthcare contracts. Results: A healthcare contract is a relational contract, which determines the level of reimbursement, the scope of services and the quality between service providers and payers, taking account of the risks relating to population and performance. A relational contract is an agreement based upon assumption of a longer timeframe. A major obstacle to the practical implementation of healthcare contracts is the prognosis of the inflows and outflows due to the actuarial risks of the insured population. Financing conditions and reimbursement arrangements that are based on a prospectively determined fixed price, have a significant drawback: it is very difficult to take the differences in health status and the utilisation of

  19. Contract Design: Financial Options and Risk.

    PubMed

    Mühlbacher, Axel C; Amelung, Volker E; Juhnke, Christin

    2018-01-12

    Integrated care systems as well as accountable care organisations (ACOs) in the US and similar concepts in other countries are advocated as an effective method of improving the performance of healthcare systems. These systems outline a payment and care delivery model that intends to tie provider reimbursements to predefined quality metrics. By this the total costs of care shall be reduced. When designing healthcare options contractors are faced with a variety of financial options. The costs of market utilisation are highly relevant for the conception of healthcare contracts; furthermore contract-specific investments are an obstacle to the efficient operation of ACOs. A comprehensive literature review on methods of designing contracts in Integrated Care was conducted. This article is the second in a row of three that are all published in this issue and contribute to a specific issue in designing healthcare contracts. The first dealt with the organisation of contracts and information asymmetries, while part 3 concludes with the question of risk management and evaluation. The specific research question of this second article focusses on the financial options and reimbursement schemes that are available to define healthcare contracts. A healthcare contract is a relational contract, which determines the level of reimbursement, the scope of services and the quality between service providers and payers, taking account of the risks relating to population and performance. A relational contract is an agreement based upon assumption of a longer timeframe. A major obstacle to the practical implementation of healthcare contracts is the prognosis of the inflows and outflows due to the actuarial risks of the insured population. Financing conditions and reimbursement arrangements that are based on a prospectively determined fixed price, have a significant drawback: it is very difficult to take the differences in health status and the utilisation of distinct insured clientele

  20. 32 CFR 33.20 - Standards for financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... records, contract and subgrant award documents, etc. (7) Cash management. Procedures for minimizing the... 32 National Defense 1 2013-07-01 2013-07-01 false Standards for financial management systems. 33... financial management systems. (a) A State must expand and account for grant funds in accordance with State...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... records, contract and subgrant award documents, etc. (7) Cash management. Procedures for minimizing the... 40 Protection of Environment 1 2013-07-01 2013-07-01 false Standards for financial management... management systems. (a) A State must expand and account for grant funds in accordance with State laws and...

  2. 28 CFR 70.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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. The... provisions in all contracts. The following provisions must also be applied to subcontracts. (a) Contracts in...

  3. 29 CFR 4.107 - Federal contracts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false 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 Act...

  4. 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, in...

  5. 45 CFR 800.401 - Contract performance.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Contract performance. 800.401 Section 800.401...-STATE PLAN PROGRAM Compliance § 800.401 Contract performance. (a) General. An MSPP issuer must perform... MSPP contract; (7) Applying performance standards for assuring contract quality as outlined at § 800...

  6. 45 CFR 800.401 - Contract performance.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Contract performance. 800.401 Section 800.401...-STATE PLAN PROGRAM Compliance § 800.401 Contract performance. (a) General. An MSPP issuer must perform... MSPP contract; (7) Applying performance standards for assuring contract quality as outlined at § 800...

  7. 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... accounting systems. (2) 970.5232-3, Accounts, records, and inspection. If the contract includes the clause at... systems: (1) 970.5232-7, Financial management system. (2) 970.5232-8, Integrated accounting. (c) Any...

  8. Quality assurance tendering and awarding contracts

    NASA Astrophysics Data System (ADS)

    1994-12-01

    Standards relating to quality control can be significantly useful when tendering for and awarding contracts. However, because it is sometimes difficult to express these standards in palpable economic terms, they can (practically) never be applied as criteria for awarding contracts in accordance with U.A.R. (Uniform General Standards) 1986. Therefore it would be advisable in the future to regard the availability of a (certified) system of quality control as being a standard requirement. To this end, a paragraph setting requirements for a quality control plan should be included in the specification. A quality control plan will be required on awarding a contract. This envisaged scenario can best achieved through a transitional phase. During this period there will be opportunity enough for removing any shortcomings in the wording and for considering standards to be required and assessment procedures.

  9. 48 CFR 822.406-11 - Contract terminations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 proposed... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Contract terminations. 822...

  10. 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…

  11. 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…

  12. Russian Contract Procurement Document

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

    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 themore » 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.« less

  13. 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.…

  14. 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

  15. 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.

  16. Cost analysis helps evaluate contract profitability.

    PubMed

    Sides, R W

    2000-02-01

    A cost-accounting analysis can help group practices assess their costs of doing business and determine the profitability of managed care contracts. Group practices also can use cost accounting to develop budgets and financial benchmarks. To begin a cost analysis, group practices need to determine their revenue and cost centers. Then they can allocate their costs to each center, using an appropriate allocation basis. The next step is to calculate costs per procedure. The results can be used to evaluate operational cost efficiency as well as help negotiate managed care contracts.

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

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

    Klise, Geoffrey T.; Hill, Roger; Walker, Andy

    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.

  18. 48 CFR 42.705-1 - Contracting officer determination procedure.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... a multidivisional corporation under the cognizance of a corporate administrative contracting officer... organization. (2) Business units not under the cognizance of a corporate administrative contracting officer... accounting system capabilities. The contractor, contracting officer, and auditor must work together to make...

  19. 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 Contract...

  20. 49 CFR 19.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... remedies in instances in which a contractor violates or breaches the contract terms, and provide for such... 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...

  1. United States Navy Contracting Officer Warranting Process

    DTIC Science & Technology

    2011-03-01

    by 30% or more of the respondents: Contract Law , Cost Analysis, Market Research, Contract Source Selection, Simplified Acquisition Procedures, and...that the majority of AOs found the following course at least somewhat important: Contract Law , Cost Analysis, Market Research, Contract 52 Source...the budget and appropriation cycle 4. Ethics and conduct standards 5. Basic contract laws and regulations 6. Socio-economic requirements in

  2. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

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

  3. 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 to...

  4. 7 CFR 3019.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... instances in which a contractor violates or breaches the contract terms, and provide for such remedial... 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...

  5. 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 to...

  6. Government Accounting

    DTIC Science & Technology

    1999-06-22

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

  7. 29 CFR 6.4 - Subpoenas (Service Contract Act).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Subpoenas (Service Contract Act). 6.4 Section 6.4 Labor... STANDARDS IN FEDERAL AND FEDERALLY ASSISTED CONSTRUCTION CONTRACTS AND FEDERAL SERVICE CONTRACTS General § 6.4 Subpoenas (Service Contract Act). All applications under the Service Contract Act for subpoenas ad...

  8. 47 CFR 73.3613 - Filing of contracts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., agreement or understanding without reference to any other paper or document by incorporation or otherwise... following: (1) Articles of partnership, association, and incorporation, and changes in such instruments; (2... salesmen; contracts with program managers or program personnel; contracts with attorneys, accountants or...

  9. 47 CFR 73.3613 - Filing of contracts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., agreement or understanding without reference to any other paper or document by incorporation or otherwise... following: (1) Articles of partnership, association, and incorporation, and changes in such instruments; (2... salesmen; contracts with program managers or program personnel; contracts with attorneys, accountants or...

  10. 47 CFR 73.3613 - Filing of contracts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., agreement or understanding without reference to any other paper or document by incorporation or otherwise... following: (1) Articles of partnership, association, and incorporation, and changes in such instruments; (2... salesmen; contracts with program managers or program personnel; contracts with attorneys, accountants or...

  11. 47 CFR 73.3613 - Filing of contracts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., agreement or understanding without reference to any other paper or document by incorporation or otherwise... following: (1) Articles of partnership, association, and incorporation, and changes in such instruments; (2... salesmen; contracts with program managers or program personnel; contracts with attorneys, accountants or...

  12. 48 CFR 42.705-1 - Contracting officer determination procedure.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... will be contracting officer or auditor determined. (4) Educational institutions (see 42.705-3). (5... proposal to the contracting officer (or cognizant Federal agency official) and to the cognizant auditor. (i... business type, size, and accounting system capabilities. The contractor, contracting officer, and auditor...

  13. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    ERIC Educational Resources Information Center

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  14. 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.

  15. 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 amount...

  16. The effectiveness of Microsoft Project in assessing extension of time under PAM 2006 standard form of contract

    NASA Astrophysics Data System (ADS)

    Suhaida, S. K.; Wong, Z. D.

    2017-11-01

    Time is equal to money; and it is applies in the construction industry where time is very important. Most of the standard form of contracts provide contractual clauses to ascertain time and money related to the scenarios while Extension of Time (EOT) is one of them. Under circumstance and delays, contractor is allow to apply EOT in order to complete the works on a later completion date without Liquidated Damages (LD) imposed to the claimant. However, both claimants and assessors encountered problems in assessing the EOT. The aim of this research is to recommend the usage of Microsoft Project as a tool in assessing EOT associated with the standard form of contract, PAM 2006. A quantitative method is applied towards the respondents that consisted of architects and quantity surveyors (QS) in order to collect data on challenges in assessing EOT claims and the effectiveness of Microsoft Project as a tool. The finding of this research highlighted that Microsoft Project can serve as a basis to perform EOT tasks as this software can be used as a data bank to store handy information which crucial for preparing and evaluating EOT.

  17. 29 CFR 95.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... in instances in which a contractor violates or breaches the contract terms, and provide for such... 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...

  18. 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 Act...

  19. 29 CFR 4.110 - What contracts are covered.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 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 Act...

  20. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 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 procedures...

  1. 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

    ... rates, or fixed hourly labor rates will be adjusted to reflect the Contractor's actual increase or... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Fair Labor Standards Act... FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.222-43 Fair Labor...

  2. 48 CFR 37.603 - Performance standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Performance standards. 37... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.603 Performance standards. (a) Performance standards establish the performance level required by the Government to meet the contract...

  3. 48 CFR 37.603 - Performance standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Performance standards. 37... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.603 Performance standards. (a) Performance standards establish the performance level required by the Government to meet the contract...

  4. 48 CFR 37.603 - Performance standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Performance standards. 37... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.603 Performance standards. (a) Performance standards establish the performance level required by the Government to meet the contract...

  5. 48 CFR 37.603 - Performance standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Performance standards. 37... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.603 Performance standards. (a) Performance standards establish the performance level required by the Government to meet the contract...

  6. 29 CFR 4.133 - Beneficiary of contract services.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false 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 § 4.133...

  7. 29 CFR 4.133 - Beneficiary of contract services.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false 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 § 4.133...

  8. 29 CFR 4.133 - Beneficiary of contract services.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false 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 § 4.133...

  9. Independent evaluation: insights from public accounting.

    PubMed

    Brown, Abigail B; Klerman, Jacob Alex

    2012-06-01

    Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.

  10. Standard form contracts and contract schemas: a preliminary investigation of the effects of exculpatory clauses on consumers' propensity to sue.

    PubMed

    Stolle, D P; Slain, A J

    1997-01-01

    This study investigated the extent to which exculpatory clauses deter consumers from pursuing their legal rights. Undergraduate participants (N = 101) were presented with two written vignettes and asked to imagine themselves as a consumer harmed by a contracted for service. Participants then read a contract and responded to questions assessing their likelihood of seeking compensation and their perceptions of the contract. The presence of exculpatory clauses, the severity of the harm, and the nature of the harm were varied. The data suggest that exculpatory clauses, if read, have a deterrent effect on propensity to seek compensation. Development of a psychological definition of contract schemas and implications for legal policy are discussed.

  11. 7 CFR 400.208 - Term of the contract.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... writing to the other party that the contract is not to be renewed. Any breach of the contract, or failure... 7 Agriculture 6 2010-01-01 2010-01-01 false Term of the contract. 400.208 Section 400.208..., DEPARTMENT OF AGRICULTURE GENERAL ADMINISTRATIVE REGULATIONS Agency Sales and Service Contract-Standards for...

  12. 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 in...

  13. 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 in...

  14. 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 in...

  15. 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 in...

  16. 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 property...

  17. 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…

  18. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Accounting records. 152.305 Section 152.305 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS...) Third party contract costs. (2) Force account costs. (3) Administrative costs. ...

  19. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Accounting records. 152.305 Section 152.305 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS...) Third party contract costs. (2) Force account costs. (3) Administrative costs. ...

  20. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Accounting records. 152.305 Section 152.305 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS...) Third party contract costs. (2) Force account costs. (3) Administrative costs. ...

  1. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Accounting records. 152.305 Section 152.305 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS...) Third party contract costs. (2) Force account costs. (3) Administrative costs. ...

  2. Contract Design: Risk Management and Evaluation.

    PubMed

    Mühlbacher, Axel C; Amelung, Volker E; Juhnke, Christin

    2018-01-12

    Effective risk adjustment is an aspect that is more and more given weight on the background of competitive health insurance systems and vital healthcare systems. The risk structure of the providers plays a vital role in Pay for Performance. A prerequisite for optimal incentive-based service models is a (partial) dependence of the agent's returns on the provider's gain level. Integrated care systems as well as accountable care organisations (ACOs) in the US and similar concepts in other countries are advocated as an effective method of improving the performance of healthcare systems. These systems outline a payment and care delivery model that intends to tie provider reimbursements to predefined quality metrics. By this the total costs of care shall be reduced. Little is known about the contractual design and the main challenges of delegating "accountability" to these new kinds of organisations and/or contracts. The costs of market utilisation are highly relevant for the conception of healthcare contracts; furthermore information asymmetries and contract-specific investments are an obstacle to the efficient operation of ACOs. A comprehensive literature review on methods of designing contracts in Integrated Care was conducted. The research question in this article focuses on how reimbursement strategies, evaluation of measures and methods of risk adjustment can best be integrated in healthcare contracting. Each integrated care contract includes challenges for both payers and providers without having sufficient empirical data on both sides. These challenges are clinical, administrative or financial nature. Risk adjusted contracts ensure that the reimbursement roughly matches the true costs resulting from the morbidity of a population. If reimbursement of care provider corresponds to the actual expenses for an individual/population the problem of risk selection is greatly reduced. The currently used methods of risk adjustment have widely differing model and forecast

  3. Defense Contracting in Iraq: Issues and Options for Congress

    DTIC Science & Technology

    2008-01-29

    contract will have a minimum value of $613,677 with a contract period of one base year followed by up to four one- year CRS-4 12 U.S. Army Sustainment...AND ADDRESS(ES) 10. SPONSOR/MONITOR’S ACRONYM(S) 11. SPONSOR/MONITOR’S REPORT NUMBER(S) 12 . DISTRIBUTION/AVAILABILITY STATEMENT Approved for...Congress) to ensure proper accountability and oversight in federal contracting, particularly for DOD contracts in Iraq. The Fiscal Year (FY) 2008 Defense

  4. 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…

  5. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    ERIC Educational Resources Information Center

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  6. 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. A...

  7. 22 CFR 226.48 - Contract provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 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. The...

  8. Defense Department Profit and Contract Finance Policies and Their Effects on Contract and Contractor Performance

    DTIC Science & Technology

    2008-02-01

    liabilities (e.g., accounts payable). This ratio can be compared to the firm’s weighted average cost of capital ( WACC ). WACC is the cost of debt plus the cost...RatioCost of Debt Marginal Tax Rate Risk-Free Rate Cost of Equity Risk Premium Industry Beta WACC Technical Risk CPFF/CPAF …. FFP/ MYP - Contract Choice...estimates the levered WACC as the discount rate, and finally calculates the NPV of the contract. Specific model input includes profit policy levers

  9. 26 CFR 1.402A-1 - Designated Roth Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... relationship between the accounting for designated Roth contributions as investment in the contract for... includible in gross income as an amount allocable to investment in the contract is determined under section... contract and the portion not includible in gross income as an amount allocable to investment in the...

  10. 40 CFR Appendix to Part 30 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 4. Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)—Where applicable, all contracts... week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is... hours in the work week. Section 107 of the Act is applicable to construction work and provides that no...

  11. 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…

  12. 29 CFR 4.107 - Federal contracts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Secretary of Labor LABOR STANDARDS FOR FEDERAL SERVICE CONTRACTS Application of the McNamara-O'Hara Service... to procure services desired by the Government, the method of procurement utilized by the contracting... Federal agency or through the exercise by another agency (whether governmental or private) of authority...

  13. 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…

  14. 41 CFR 50-204.36 - Radiation standards for mining.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Radiation standards for mining. 50-204.36 Section 50-204.36 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS Radiation Standards § 50...

  15. 41 CFR 50-204.36 - Radiation standards for mining.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 1 2012-07-01 2009-07-01 true Radiation standards for mining. 50-204.36 Section 50-204.36 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS Radiation Standards § 50...

  16. 41 CFR 50-204.36 - Radiation standards for mining.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 1 2011-07-01 2009-07-01 true Radiation standards for mining. 50-204.36 Section 50-204.36 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS Radiation Standards § 50...

  17. 41 CFR 50-204.36 - Radiation standards for mining.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 1 2013-07-01 2013-07-01 false Radiation standards for mining. 50-204.36 Section 50-204.36 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS Radiation Standards § 50-20...

  18. 41 CFR 50-204.36 - Radiation standards for mining.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 1 2014-07-01 2014-07-01 false Radiation standards for mining. 50-204.36 Section 50-204.36 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS Radiation Standards § 50-20...

  19. A Proposal for Qualification Standards as a Contracting Officer in the Naval Facilities Engineering Command.

    DTIC Science & Technology

    1985-06-01

    4. Government Contract Law , DMET PPM 302 (JT); two weeks in length...ccitent: reviews basic legal principles and sources of contract law , modifications, termina- tions, remedies, interpretation of contract language...Governmepnt Contract Law PPM 302 (JT) ____ _____ Recomripnded Optional Courses 1. Advanced Contract Administration PPM 304 (IT) _ ___ _____ 2. Management of

  20. School Principals and Teacher Contract Non-Renewal

    ERIC Educational Resources Information Center

    Nixon, Andy; Packard, Abbot L.; Dam, Margaret

    2011-01-01

    In an era of intense state and federal accountability for teaching and student learning, school principals face noteworthy challenges which typically work against recommending contract non-renewal for teachers. School principals confront tremendous pressure from state and federal accountability legislation to produce evidence of student learning…

  1. 48 CFR 46.202-4 - Higher-level contract quality requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Higher-level contract... REGULATION CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Quality Requirements 46.202-4 Higher-level contract quality requirements. (a) Requiring compliance with higher-level quality standards is appropriate in...

  2. 48 CFR 22.406-9 - Withholding from or suspension of contract payments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Standards for Contracts Involving Construction 22.406-9 Withholding from or suspension of contract payments... contract with the same prime contractor that is subject to either Construction Wage Rate Requirements... contractor or subcontractor fails or refuses to comply with the labor standards clauses of the Construction...

  3. Transforming Wartime Contracting: Controlling Costs, Reducing Risks

    DTIC Science & Technology

    2011-08-01

    reduce the risk of awarding contracts to companies with questionable capability to perform. Expansion of investigative authority and jurisdiction ...A forcing function is needed to ensure widespread and effective adoption of contingency-contracting reform. Otherwise, agency inertia , resistance to...inflamed because jurisdiction over contractors is ambiguous, legal accountability is uncertain, and a clear command-and-control structure is absent. A

  4. 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 not...

  5. 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,…

  6. Hotline Allegation Regarding the Failure of Defense Contract Management Agency Philadelphia to Settle an Audit of a Significant Cost Accounting Change

    DTIC Science & Technology

    2011-03-22

    be aware that notwithstanding any other provision of law, no person shall be subject to a penalty for failing to comply with a collection of...NAME OF RESPONSIBLE PERSON a. REPORT unclassified b. ABSTRACT unclassified c. THIS PAGE unclassified Standard Form 298 (Rev. 8-98) Prescribed...processed data as part of our review. Prior Coverage In the last 5 years, we have issued five other reports on DCMA contracting officer actions in

  7. 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 services...

  8. Interpretation of Series National Standards of China on “Greenhouse Gas Emissions Accounting and Reporting for Enterprises”

    NASA Astrophysics Data System (ADS)

    Chen, Liang; Zong, Jianfang; Guo, Huiting; Sun, Liang; Liu, Mei

    2018-05-01

    Standardization is playing an increasingly important role in reducing greenhouse gas emission and in climatic change adaptation, especially in the “three” greenhouse gas emission aspects (measurement, report, verification). Standardization has become one of the most important ways in mitigating the global climate change. Standardization Administration of China (SAC) has taken many productive measures in actively promoting standardization work to cope with climate change. In April 2014, SAC officially approved the establishment of “National Carbon Emission Management Standardization Technical Committee” In November 2015, SAC officially issued the first 11 national standards on carbon management including <Accounting and Reporting for Industrial Enterprises>> and the requirements of the greenhouse gas emissions accounting and reporting in 10 sectors including power generation, power grid, iron and steel, chemical engineering, electrolytic aluminum, magnesium smelting, plate glass, cement, ceramics and civil aviation, which proposes unified requirements of “what to calculate and how to calculate” the greenhouse gas emission for enterprises. This paper focuses on the detailed interpretation of the main contents of the first 11 national standards, so as to provide technical supports for users of the standards and to comprehensively promote the emission reduction of greenhouse gas at the enterprise level.

  9. Temporary agency contracts: what should they include?

    PubMed

    Sferrella, Sheila M

    2002-01-01

    The AHRA Board committed to provide some tools to help our members with agency contracts. This article provides the sections for a contract and what they should include. Of course, the language will have to comply with your organization's requirements. To comply with HIPAA regulations for contracts, I've also included language for business associates. JCAHO requires that the following documentation be on file for all contracted personnel: 1. Hospital job description or formal contract outlining the job responsibilities. 2. All licenses, certifications and registrations are reviewed and a process is developed to ensure that they remain current. 3. Competency is evaluated and maintained. 4. Evidence that personnel received a general orientation. 5. Evidence that personnel received a departmental orientation. 6. Safety and infection control standards must be met. In order to aid with compliance when utilizing contracted personnel, my organization developed a Contractor Personnel Administrative Compliance Checklist, which identifies requirements for compliance, a reference for assistance, and places to record that the requirement has been met for each of the areas listed in the previous item. Our standard contract includes sections on general definition of engagement, credentials and work experience; health, including immunization and drug testing; corporation; JCAHO; terms of the contract; and, non-disclosure of information. A business associate agreement may be necessary to comply with HIPAA regulations. Using the template has made my job much easier than trying to read each contract that crosses my desk. If an agency refuses to sign our contract, then we do not conduct business with that company. If an agency requests changes to the contract, depending on the language, we may or may not agree to it. This information is not intended to be legal advice, but rather an educational overview. As with any contract, the reader should consult with legal counsel at his or her

  10. New Perils for the Contract Ethnographer.

    ERIC Educational Resources Information Center

    Fetterman, David M.

    1981-01-01

    Conditions of contract research may lead some workers to ignore publication rights of colleagues whose reports are of limited circulation. The author presents a case example of how this process occurred with the use of his own work and argues for rigorous ethical standards in the publication of contract research results. (Author/GC)

  11. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., as a cost taken into account in computing cost of goods sold, as a cost allocable to a long-term...; section 460, relating to the long-term contract methods. In addition, special methods of accounting for... regulations under sections 471 and 472), a change from the cash or accrual method to a long-term contract...

  12. 45 CFR Appendix A to Part 74 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... hours. Work in excess of the standard work week is permissible provided that the worker is compensated... hours in the work week. Section 107 of the Act is applicable to construction work and provides that no.... Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)— Where applicable, all contracts awarded...

  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. Cartographic services contract...for everything geographic

    USGS Publications Warehouse

    ,

    2003-01-01

    The U.S. Geological Survey's (USGS) Cartographic Services Contract (CSC) is used to award work for photogrammetric and mapping services under the umbrella of Architect-Engineer (A&E) contracting. The A&E contract is broad in scope and can accommodate any activity related to standard, nonstandard, graphic, and digital cartographic products. Services provided may include, but are not limited to, photogrammetric mapping and aerotriangulation; orthophotography; thematic mapping (for example, land characterization); analog and digital imagery applications; geographic information systems development; surveying and control acquisition, including ground-based and airborne Global Positioning System; analog and digital image manipulation, analysis, and interpretation; raster and vector map digitizing; data manipulations (for example, transformations, conversions, generalization, integration, and conflation); primary and ancillary data acquisition (for example, aerial photography, satellite imagery, multispectral, multitemporal, and hyperspectral data); image scanning and processing; metadata production, revision, and creation; and production or revision of standard USGS products defined by formal and informal specification and standards, such as those for digital line graphs, digital elevation models, digital orthophoto quadrangles, and digital raster graphics.

  15. 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…

  16. 2 CFR Appendix A to Part 215 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... hours. Work in excess of the standard work week is permissible provided that the worker is compensated... hours in the work week. Section 107 of the Act is applicable to construction work and provides that no.... Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)—Where applicable, all contracts awarded by...

  17. 49 CFR Appendix A to Part 19 - Contract Provisions

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., 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 $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 work...

  18. 2 CFR Appendix A to Part 215 - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., 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 work...

  19. 34 CFR Appendix A to Part 74 - 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 $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 work...

  20. 7 CFR Appendix A to Part 3019 - 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 work...

  1. 36 CFR Appendix A to Part 1210 - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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 work...

  2. 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 work...

  3. 34 CFR Appendix A to Part 74 - Contract Provisions

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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 $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 work...

  4. 34 CFR Appendix A to Part 74 - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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 $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 work...

  5. 49 CFR Appendix A to Part 19 - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., 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 $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 work...

  6. 49 CFR Appendix A to Part 19 - Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., 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 $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 work...

  7. 7 CFR Appendix A to Part 3019 - Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., 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 work...

  8. 22 CFR Appendix A to Part 518 - Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., 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 $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 work...

  9. 2 CFR Appendix A to Part 215 - 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 work...

  10. 7 CFR Appendix A to Part 3019 - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., 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 work...

  11. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    ERIC Educational Resources Information Center

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  12. Contracting Deployment Customer Guide.

    DTIC Science & Technology

    1996-12-01

    functional managers from the major commands expressed the need to develop a Customer Guide for contingency deployments which would standardize, simplify, and...streamline the support our Contingency Contracting Officers (CCOs) provide to our customers .

  13. Validity of DOD Civilian Employee Accounts

    DTIC Science & Technology

    2009-07-15

    to 00-00-2009 4. TITLE AND SUBTITLE Validity of DOD Civilian Employee Accounts 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER...civilian employee accounts identified within this report. The Defense Criminal Investigative Service, with assistance from DFAS Internal Review, Columbus...Validity of DOD Civilian Employee Accounts Report No. D-2009-092 July 15, 2009 Report Documentation Page Form ApprovedOMB No. 0704

  14. Reduction of construction wastes by improving construction contract management: a multinational evaluation.

    PubMed

    Mendis, Daylath; Hewage, Kasun N; Wrzesniewski, Joanna

    2013-10-01

    The Canadian construction industry generates 30% of the total municipal solid waste deposited in landfills. Ample evidence can be found in the published literature about rework and waste generation due to ambiguity and errors in contract documents. Also, the literature quotes that disclaimer clauses in contract documents are included in the contractual agreements to prevent contractor claims, which often cause rework. Our professional practice has also noted that there are several disclaimer clauses in standard contract documents which have the potential to cause rework (and associated waste). This article illustrates a comparative study of standard contractual documents and their potential to create rework (and associated waste) in different regions of the world. The objectives of this study are (1) to analyse standard contractual documents in Canada, the USA and Australia in terms of their potential to generate rework and waste, and (2) to propose changes/amendments to the existing standard contract documents to minimise/avoid rework. In terms of construction waste management, all the reviewed standard contract documents have deficiencies. The parties that produce the contract documents include exculpatory clauses to avoid the other party's claims. This approach tends to result in rework and construction waste. The contractual agreements/contract documents should be free from errors, deficiencies, ambiguity and unfair risk transfers to minimise/avoid potential to generate rework and waste.

  15. 12 CFR 214.4 - Agreements with foreign banks, bankers, or States, and participation in foreign accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... foreign accounts. (a) No Federal Reserve Bank shall enter into any agreement, contract, or understanding... foreign State, or has entered into any agreement, contract, or understanding with reference to opening or... may participate in such account, or in such agreement, contract, or understanding, and in operations...

  16. 48 CFR 22.406-9 - Withholding from or suspension of contract payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... damages due the United States under the Contract Work Hours and Safety Standards Act. (See 22.302.) (1) If... the same prime contractor that is subject to either Davis-Bacon Act or Contract Work Hours and Safety... Withholdings Under the Davis-Bacon Act (40 U.S.C. 276(a)) and/or Contract Work Hours and Safety Standards Act...

  17. 48 CFR 16.203-4 - Contract clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Contract clauses. 16.203-4 Section 16.203-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS... negotiation, insert the clause at 52.216-2, Economic Price Adjustment—Standard Supplies, or an agency...

  18. 48 CFR 16.203-4 - Contract clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Contract clauses. 16.203-4 Section 16.203-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS... negotiation, insert the clause at 52.216-2, Economic Price Adjustment—Standard Supplies, or an agency...

  19. 48 CFR 16.203-4 - Contract clauses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Contract clauses. 16.203-4 Section 16.203-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS... negotiation, insert the clause at 52.216-2, Economic Price Adjustment—Standard Supplies, or an agency...

  20. 48 CFR 16.203-4 - Contract clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Contract clauses. 16.203-4 Section 16.203-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS... negotiation, insert the clause at 52.216-2, Economic Price Adjustment—Standard Supplies, or an agency...

  1. 41 CFR 50-204.2 - General safety and health standards.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... health standards. 50-204.2 Section 50-204.2 Public Contracts and Property Management Other Provisions Relating to Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS General Safety and Health Standards § 50-204.2 General safety and health...

  2. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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... management clauses. 970.3270 Section 970.3270 Federal Acquisition Regulations System DEPARTMENT OF ENERGY...

  3. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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... management clauses. 970.3270 Section 970.3270 Federal Acquisition Regulations System DEPARTMENT OF ENERGY...

  4. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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... management clauses. 970.3270 Section 970.3270 Federal Acquisition Regulations System DEPARTMENT OF ENERGY...

  5. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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... management clauses. 970.3270 Section 970.3270 Federal Acquisition Regulations System DEPARTMENT OF ENERGY...

  6. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

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

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordancemore » with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.« less

  7. 15 CFR Appendix A to Part 14 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of... than 11/2 times the basic rate of pay for all hours worked in excess of 40 hours in the work week.... Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)—Where applicable, all contracts awarded by...

  8. Contracting for Audit Services.

    ERIC Educational Resources Information Center

    Heifetz, Harry S.

    1987-01-01

    The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

  9. PERFORMANCE-BASED CONTRACTING IN CONSTRUCTION PHASE AND MAINTENANCE PHASE OF PAVEMENT

    NASA Astrophysics Data System (ADS)

    Yoshida, Takeshi

    Performance-based contracting for pavement in Japan started as performance warranties in construction phase, in 1999. Recently, road agencies have recognized the applicability of this type of contracting in outsourcing of maintenance activities. The objectives of this study are to clarify the issues of performance specifying in construction phase and maintenance phase of pavement, and to propose measures to be taken. This paper, with the recognition that the life of each pavement depends on performance standards for various attributes, reviews domestic and foreign examples of performance-based contracting. A performance standard based on the average of current practices can enhance product quality and service life with a warranty contract. Repair thresholds and response time for each deficiency should be considered as performance standards in maintenance phase.

  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

    ... contract price as a result of the incorporation of a new or revised wage determination at the exercise of... contracting officer may include in the contract a separately specified pricing method that permits an... term of the contract. At the time of option exercise, the contracting officer must incorporate a new...

  11. [Topics of occupational medicine and environment in codes and social accountability standards of business].

    PubMed

    Denisov, E I; Golovaneva, G V; Potapenko, A A

    2005-01-01

    The problems of social accountability as applied to the occupational safety, health and environment are discussed. Russian and international codes and standards in the field are reviewed. Legal duties and rights of employers in occupational risk management for workers' health are considered. Some ethical aspects including health protection of female workers are discussed.

  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. 41 CFR 50-204.2 - General safety and health standards.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true General safety and health... Public Contracts PUBLIC CONTRACTS, DEPARTMENT OF LABOR 204-SAFETY AND HEALTH STANDARDS FOR FEDERAL SUPPLY CONTRACTS General Safety and Health Standards § 50-204.2 General safety and health standards. (a) Every...

  14. 48 CFR 46.202-4 - Higher-level contract quality requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... quality requirements. 46.202-4 Section 46.202-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Quality Requirements 46.202-4 Higher-level contract quality requirements. (a) Requiring compliance with higher-level quality standards is appropriate in...

  15. 48 CFR 46.202-4 - Higher-level contract quality requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... quality requirements. 46.202-4 Section 46.202-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Quality Requirements 46.202-4 Higher-level contract quality requirements. (a) Requiring compliance with higher-level quality standards is appropriate in...

  16. 48 CFR 46.202-4 - Higher-level contract quality requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... quality requirements. 46.202-4 Section 46.202-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Quality Requirements 46.202-4 Higher-level contract quality requirements. (a) Requiring compliance with higher-level quality standards is appropriate in...

  17. 48 CFR 46.202-4 - Higher-level contract quality requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... quality requirements. 46.202-4 Section 46.202-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT QUALITY ASSURANCE Contract Quality Requirements 46.202-4 Higher-level contract quality requirements. (a) Requiring compliance with higher-level quality standards is appropriate in...

  18. 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…

  19. 7 CFR 28.161 - Disputes involving contracts for shipment of cotton from United States.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Disputes involving contracts for shipment of cotton... COMMODITY STANDARDS AND STANDARD CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Adjustment of Contract Disputes § 28.161 Disputes involving...

  20. 7 CFR 28.161 - Disputes involving contracts for shipment of cotton from United States.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Disputes involving contracts for shipment of cotton... COMMODITY STANDARDS AND STANDARD CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Adjustment of Contract Disputes § 28.161 Disputes involving...

  1. 7 CFR 28.161 - Disputes involving contracts for shipment of cotton from United States.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Disputes involving contracts for shipment of cotton... COMMODITY STANDARDS AND STANDARD CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Adjustment of Contract Disputes § 28.161 Disputes involving...

  2. 7 CFR 28.161 - Disputes involving contracts for shipment of cotton from United States.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Disputes involving contracts for shipment of cotton... COMMODITY STANDARDS AND STANDARD CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Adjustment of Contract Disputes § 28.161 Disputes involving...

  3. 7 CFR 28.161 - Disputes involving contracts for shipment of cotton from United States.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Disputes involving contracts for shipment of cotton... COMMODITY STANDARDS AND STANDARD CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Adjustment of Contract Disputes § 28.161 Disputes involving...

  4. 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... RULES 9.2-Disclosure of Records § 51-9.202 Accounting of disclosures. (a) Except for disclosures made pursuant to paragraphs (a) and (b) of § 51-9.201 of this part, an accurate accounting of each disclosure...

  5. Cost accounting for the radiologist.

    PubMed

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  6. Evaluation of Standardization of Transfer of Accountability between Inpatient Pharmacists.

    PubMed

    Tsoi, Vivian; Dewhurst, Norman; Tom, Elaine

    2018-01-01

    A compelling body of evidence supports the notion that transfer of accountability (TOA) improves communication, continuity of care, and patient safety. TOA involves the transmission and receipt of information between clinicians at each transition of care. Without a notification system alerting pharmacists to patient transfers, pharmacists' ability to seek out and complete TOA may be hindered. A standardized policy and process for TOA, with automated workflow, was implemented at the study hospital in 2015, to ensure consistency and timeliness of documentation by pharmacists. To evaluate pharmacists' adherence to and satisfaction with the TOA policy and process. A retrospective audit was conducted, using a random sample of individuals who were inpatients between June 2014 and February 2016. Transition points for TOA were identified, and the computerized pharmacy system was reviewed to determine whether TOA had been documented at each transition point. After the audit, an online survey was distributed to assess pharmacists' response to and satisfaction with the TOA policy and workflow. Before the TOA workflow was implemented, TOA documentation by pharmacists ranged from 11% (10/93) to 43% (48/111) of transitions. Eight months after implementation of the workflow, the rate of TOA documentation was 87% (68/78), exceeding the institution's target of 70%. Of the 32 pharmacists surveyed, most were satisfied with the TOA policy and agreed that the standardized workflow was simple to use, increased the number of TOAs provided and received, and improved the quality of completed TOAs. Respondents also indicated that the TOA workflow had improved patient care (mean score 4.09/5, standard deviation 0.64). The standardized TOA policy and process were well received by pharmacists, and resulted in consistent TOA documentation and a TOA documentation rate that exceeded the institutional target.

  7. 41 CFR Appendix A to Part 105 - 72-Contract Provisions

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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 work...

  8. 41 CFR Appendix A to Part 105 - 72-Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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 work...

  9. 10 CFR Appendix A to Subpart B of... - Contract Provisions

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., 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 work...

  10. 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 work...

  11. 41 CFR Appendix A to Part 105 - 72-Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 work...

  12. 10 CFR Appendix A to Subpart B of... - Contract Provisions

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., 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 work...

  13. 7 CFR 1755.29 - Promulgation of new or revised contract forms.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... amendment may change the existing identification of a listed contract form by, for example, changing the... 7 Agriculture 11 2011-01-01 2011-01-01 false Promulgation of new or revised contract forms. 1755... MATERIALS, AND STANDARD CONTRACT FORMS § 1755.29 Promulgation of new or revised contract forms. RUS may...

  14. 7 CFR 1726.252 - Prior approved contract modification related to liability for special and consequential damages.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CONSTRUCTION POLICIES AND PROCEDURES Modifications to RUS Standard Contract Forms § 1726.252 Prior approved... difficulty in obtaining responsive bids on RUS standard contract forms due to a lack of limitation with... modifications in the RUS standard contract form on which the borrower solicits bids: (a) Insert new paragraphs...

  15. Private Health Plans’ Contracts with Managed Behavioral Healthcare Organizations

    PubMed Central

    Garnick, Deborah W.; Horgan, Constance M.; Merrick, Elizabeth L.; Hodgkin, Dominic; Reif, Sharon; Quinn, Amity E.; Stewart, Maureen; Creedon, Timothy B.

    2015-01-01

    Contracts between health plans and managed behavioral health care organizations (MBHOs) influence access and quality of behavioral health care. This report presents information on performance requirements, information sharing, and financial risk from a nationally representative survey of private health plans. Most contracts include geographic access to providers (93.3%) and NCQA’s performance standards (84.2%). Health plans and MBHOs share data (99.0%), generally by the MBHO sending information to the health plan (96.3%). About a quarter of contracts impose financial penalties (23.0%), but few include incentives related to performance standards (<1.0%). Contract terms can shape the provision of behavioral health services in response to changes such as parity legislation or health reform. If current trends continue towards increases in value-based purchasing in the privately financed behavioral health sector, the focus on quality in contracts between health plans and MBHOs will be critical to understand. PMID:26276421

  16. 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 any...

  17. 5 CFR 1315.14 - Payments under construction contracts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Payments under construction contracts. 1315.14 Section 1315.14 Administrative Personnel OFFICE OF MANAGEMENT AND BUDGET OMB DIRECTIVES PROMPT PAYMENT § 1315.14 Payments under construction contracts. (a) Payment standards. Agencies shall follow...

  18. Shopping for health: purchasing health services through contracts.

    PubMed

    Howden-Chapman, P; Ashton, T

    1994-01-01

    The 1993 New Zealand health service reforms were based on the purported efficiencies of the purchaser/provider split. Purchasers are required to contract for services that will maintain, improve and restore the health of the populations they serve. The purchasing role, which requires the development of contracting skills as well as the setting of strategic directions and priorities, is new and as yet poorly developed. This paper describes the role of purchasing agents in setting priorities, the different approaches that are being taken to contracting for services and some of the problems that have arisen in the first year of contracting. It explores the trade-off that is evident between the potential for improving efficiency through contestable contracting and the need to minimise transaction costs associated with the contracting process. The purchasers' accountability to the public and the Minister is analysed in the broader political context of the purchasers' role in shaping a public health service and improving the health of the population.

  19. Integrated, automated revenue management for managed care contracts.

    PubMed

    Burckhart, Kent

    2002-04-01

    Faced with increasing managed care penetration and declining net revenue in recent years, healthcare providers increasingly are emphasizing revenue management. To streamline processes and reduce costs in this area, many healthcare providers have implemented or are considering automated contract management systems. When selecting such a system, healthcare financial managers should make certain that the system can interface with both patient-accounting and decision-support systems of the organization. This integration enhances a healthcare provider's financial viability by providing integrated revenue-management capabilities to analyze projected performance of proposed managed care contracts and actual performance of existing contracts.

  20. 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, and...

  1. 48 CFR 36.702 - Forms for use in contracting for architect-engineer services.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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, and...

  2. 48 CFR 36.702 - Forms for use in contracting for architect-engineer services.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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, and...

  3. DCAA Contract Audit Manual. Volume 1, Chapters 1 - 11

    DTIC Science & Technology

    1995-01-01

    Office de Carvalho, Jenny Alexandria Branch Office Davids, Steve J. Melbourne Branch Office Dean, Clay Defense Contract Audit Institute Desert Valley...Justice DOL Department of Labor DOT Department of Transportation DPRO Defense Plant Representative Offices EAC Estimate At Completion (Cost) EDP...in the Department of De - vide accounting and financial advisory fense- services regarding contracts and subcon- tracts to all Department of Defense

  4. 48 CFR 37.301 - Labor standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Labor standards. 37.301 Section 37.301 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION SPECIAL CATEGORIES OF CONTRACTING SERVICE CONTRACTING Dismantling, Demolition, or Removal of Improvements 37.301 Labor standards...

  5. 29 CFR 4.133 - Beneficiary of contract services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... service and laundry and dry cleaning service for personnel at military installations. Furthermore, there... 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...

  6. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. Implementing a Rule-Based Contract Compliance Checker

    NASA Astrophysics Data System (ADS)

    Strano, Massimo; Molina-Jimenez, Carlos; Shrivastava, Santosh

    The paper describes the design and implementation of an independent, third party contract monitoring service called Contract Compliance Checker (CCC). The CCC is provided with the specification of the contract in force, and is capable of observing and logging the relevant business-to-business (B2B) interaction events, in order to determine whether the actions of the business partners are consistent with the contract. A contract specification language called EROP (for Events, Rights, Obligations and Prohibitions) for the CCC has been developed based on business rules, that provides constructs to specify what rights, obligation and prohibitions become active and inactive after the occurrence of events related to the execution of business operations. The system has been designed to work with B2B industry standards such as ebXML and RosettaNet.

  8. 7 CFR 1755.28 - Notice and publication of listed contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Notice and publication of listed contract forms. 1755... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.28 Notice and publication of listed contract forms. (a) Notice...

  9. 7 CFR 1755.29 - Promulgation of new or revised contract forms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Promulgation of new or revised contract forms. 1755... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE TELECOMMUNICATIONS POLICIES ON SPECIFICATIONS, ACCEPTABLE MATERIALS, AND STANDARD CONTRACT FORMS § 1755.29 Promulgation of new or revised contract forms. RUS may...

  10. Bounce inflation cosmology with Standard Model Higgs boson

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

    Wan, Youping; Huang, Fa Peng; Zhang, Xinmin

    It is of great interest to connect cosmology in the early universe to the Standard Model of particle physics. In this paper, we try to construct a bounce inflation model with the standard model Higgs boson, where the one loop correction is taken into account in the effective potential of Higgs field. In this model, a Galileon term has been introduced to eliminate the ghost mode when bounce happens. Moreover, due to the fact that the Fermion loop correction can make part of the Higgs potential negative, one naturally obtains a large equation of state(EoS) parameter in the contracting phase,more » which can eliminate the anisotropy problem. After the bounce, the model can drive the universe into the standard higgs inflation phase, which can generate nearly scale-invariant power spectrum.« less

  11. How to evaluate and compare maintenance contracts: a checklist.

    PubMed

    Gustine, S M; Young, P

    1986-07-01

    Several factors need to be considered when comparing computerized tomography (CT) maintenance contracts. Five areas in particular require careful review to ensure that an institution is getting maximum value for its contract dollars: the credibility of the servicing company; the servicing engineer's qualifications and commitments; a thorough understanding of contract terminology; accurate analysis standards; and professionalism. The following article examines each of these areas in closer detail.

  12. LPTA versus Tradeoff: Analysis of Contract Source Selection Strategies and Performance Outcomes

    DTIC Science & Technology

    2016-06-15

    methodologies contracting professionals employ to acquire what the DOD needs. Contracting professionals may use lowest price technically acceptable...17 1. 2. Lowest Price Technically Acceptable...Acquisition Streamlining Act Government Accountability Office highest technically rated offeror independent variable lowest price technically

  13. 42 CFR 438.6 - Contract requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) MEDICAL ASSISTANCE PROGRAMS MANAGED CARE General Provisions § 438.6 Contract requirements. (a) Regional...) Terminology. As used in this paragraph, the following terms have the indicated meanings: (i) Actuarially sound... adjustments to account for factors such as medical trend inflation, incomplete data, MCO, PIHP, or PAHP...

  14. 42 CFR 438.6 - Contract requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...) MEDICAL ASSISTANCE PROGRAMS MANAGED CARE General Provisions § 438.6 Contract requirements. (a) Regional...) Terminology. As used in this paragraph, the following terms have the indicated meanings: (i) Actuarially sound... adjustments to account for factors such as medical trend inflation, incomplete data, MCO, PIHP, or PAHP...

  15. 42 CFR 438.6 - Contract requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) MEDICAL ASSISTANCE PROGRAMS MANAGED CARE General Provisions § 438.6 Contract requirements. (a) Regional...) Terminology. As used in this paragraph, the following terms have the indicated meanings: (i) Actuarially sound... adjustments to account for factors such as medical trend inflation, incomplete data, MCO, PIHP, or PAHP...

  16. 48 CFR 12.303 - Contract format.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... a price evaluation adjustment for small disadvantaged business concerns is applicable (the... for emerging small businesses; (2) Block 18B for remittance address; (3) Block 19 for contract line item numbers; (4) Block 20 for schedule of supplies/services; or (5) Block 25 for accounting data; (c...

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

    DTIC Science & Technology

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  18. Health Care: Franchise Business Activity Contracts for Medical Services

    DTIC Science & Technology

    2003-06-30

    Health Care Department of Defense Office of the Inspector General June 30, 2003 AccountabilityIntegrityQuality Franchise Business Activity Contracts...control number. 1. REPORT DATE 30 JUN 2003 2. REPORT TYPE N/A 3. DATES COVERED - 4. TITLE AND SUBTITLE Health Care: Franchise Business...services should be interested in the issue of acquiring medical services through the Department of the Treasury, Franchise Business Activity contracts. 15

  19. 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

    ... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for 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 § 543.14 What are the minimum internal control...

  20. 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

    ... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for 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 § 543.14 What are the minimum internal control...

  1. The impact of contracting-out on health system performance: a conceptual framework.

    PubMed

    Liu, Xingzhu; Hotchkiss, David R; Bose, Sujata

    2007-07-01

    Despite the increased popularity of contracting-out of health services in developing countries, its effectiveness on overall health system performance is not yet conclusive. Except for substantial evidence of contracting-out's positive effect on access to health services and some evidence on improved equity in access, there is little evidence of contracting-out's impact on quality and efficiency. Most studies on the subject evaluate specific contracting-out projects against narrowly specified project objectives, not against more broadly defined health system goals. For this reason, conclusions of positive effects pertaining to project level may not hold at system level. This paper presents a conceptual framework that is expected to facilitate comprehensive, rigorous, and standardized evaluation of contracting-out at health system level. Specifically, this framework supports: full and standardized description of contracting-out interventions, study of the determinants of effectiveness, examination of provider and purchaser responses, assessment of the impact of contracting-out on all dimensions of health system performance, and cross-project analyses.

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

    ERIC Educational Resources Information Center

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

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

  3. The physician's virtues and legitimate self-interest in the patient-physician contract.

    PubMed

    McCullough, L B

    1993-01-01

    I will be the first to admit that we are now well into uncharted territory of the patient-physician contract. I also detect missing stretches of my dermal layer and you may spy some that I have yet to notice. In any case, I put to your serious consideration the proposal that part of the patient-physician contract must include respect for the legitimate interests of the physician by patients and third parties. The virtues of self-effacement and self-sacrifice and the concept of legitimate self-interest help us to understand in concrete, clinically applicable terms what such respect means in practice. That respect will, I think, be expressed with some variability, because there is no simple algorithm for negotiating conflicts between legitimate self-interest and the virtues of self-effacement and self-sacrifice. One important consequence of this moral variability is that the patient-physician contract and the virtues that sustain it will not yield to a single, finally authoritative account of how such conflicts should be negotiated. Instead, as we turn more attention to these matters, we will, I believe, discover that there is a range or continuum of ways in which the management of such ethical conflict can reliably be understood in the patient-physician contract. Rather than a single account of the ethical dimensions of the patient-physician contract, we should expect to develop a range of reliable accounts. A kind of rich and engaging moral pluralism should thus govern our understanding of the ethical dimensions of the patient-physician contract.(ABSTRACT TRUNCATED AT 250 WORDS)

  4. 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…

  5. 48 CFR 9903.201-3 - Solicitation provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  6. 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…

  7. 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. The...

  8. 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. The...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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. The...

  10. 48 CFR 1422.406-9 - Withholding from or suspension of contract payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... suspension of contract payments. 1422.406-9 Section 1422.406-9 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts Involving Construction 1422.406-9 Withholding from or suspension of contract...

  11. 48 CFR 622.406-9 - Withholding from or suspension of contract payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... suspension of contract payments. 622.406-9 Section 622.406-9 Federal Acquisition Regulations System DEPARTMENT OF STATE SOCIOECONOMIC PROGRAMS APPLICATION OF LABOR LAWS TO GOVERNMENT ACQUISITIONS Labor Standards for Contracts Involving Construction 622.406-9 Withholding from or suspension of contract payments...

  12. Defense Contracting in Iraq: Issues and Options for Congress

    DTIC Science & Technology

    2008-05-21

    ADDRESS(ES) 10. SPONSOR/MONITOR’S ACRONYM(S) 11. SPONSOR/MONITOR’S REPORT NUMBER(S) 12 . DISTRIBUTION/AVAILABILITY STATEMENT Approved for public...contract calls for the three companies to compete for task orders; each company may be awarded up to $5 billion for troop support services per year , the...examine several bills to ensure proper accountability and oversight in federal contracting. The Fiscal Year (FY) 2008 Defense Authorization Act (P.L

  13. Semantic Expression and Execution of B2B Contracts on Multimedia Content

    NASA Astrophysics Data System (ADS)

    Rodríguez-Doncel, Víctor; Delgado, Jaime

    Business to business commerce of audiovisual material can be governed by electronic contracts, in the same way as digital licenses govern business to consumer transactions. The digital licenses for end users have been expressed either in proprietary formats or in standard Rights Expression Languages and they can be seen as the electronic replacement of distribution contracts and end user licenses. However, these languages fail to replace the rest of the contracts agreed along the complete Intellectual Property value chain. To represent their corresponding electronic counterpart licenses, a schema based on the standard eContracts and the Media Value Chain Ontology is presented here. It has been conceived to deal with a broader set of parties, to handle typical clauses found in the audiovisual market contracts, and to govern every transaction performed on IP objects.

  14. 48 CFR 209.104-1 - General standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... International Contracting, OUSD(AT&L)DPAP(CPIC)), 3060 Defense Pentagon, Washington, DC 20301-3060. (ii....104-1 General standards. (e) For cost-reimbursement or incentive type contracts, or contracts which...; (iii) Risk of misallocations and mischarges are minimized; and (iv) Contract allocations and charges...

  15. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... the Truth in Negotiations Act Threshold AGENCY: Cost Accounting Standards Board, Office of Federal... Truth in Negotiations Act (TINA) threshold, as adjusted for inflation.'' The change is being made... ``the Truth in Negotiations Act (TINA) threshold, as adjusted for inflation (41 U.S.C. 1908) and (41 U.S...

  16. 7 CFR 1726.303 - Promulgation of new or revised contract forms.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... change the existing identification of a listed contract form; for example, changing the issuance date of... 7 Agriculture 11 2011-01-01 2011-01-01 false Promulgation of new or revised contract forms. 1726... Standard Forms § 1726.303 Promulgation of new or revised contract forms. RUS may, from time to time...

  17. 76 FR 14572 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-50; Small Entity Compliance Guide

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

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

  18. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    EPA Science Inventory

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  19. 48 CFR 315.7000 - Section 508 accessibility standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Acquisition of Electronic Information Technology 315.7000 Section 508 accessibility standards. EIT products and services, including EIT...

  20. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  1. 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…

  2. Pandora's Box: Accountability and Performance Standards in Vocational Education.

    ERIC Educational Resources Information Center

    Hill, Paul T.; And Others

    This report explores educational accountability in the United States, specifically accountability in vocational education. Section 1 provides a brief overview of the history of evaluation activity in federal educational programs and sets the major accountability, evaluation, and performance provisions of the 1990 Perkins legislation in that…

  3. 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. ...

  4. 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. ...

  5. Clinical coordination in accountable care organizations: A qualitative study.

    PubMed

    Lewis, Valerie A; Schoenherr, Karen; Fraze, Taressa; Cunningham, Aleen

    2016-12-06

    Accountable care organizations (ACOs) are becoming a common payment and delivery model. Despite widespread interest, little empirical research has examined what efforts or strategies ACOs are using to change care and reduce costs. Knowledge of ACOs' clinical efforts can provide important context for understanding ACO performance, particularly to distinguish arenas where ACOs have and have not attempted care transformation. The aim of the study was to understand ACOs' efforts to change clinical care during the first 18 months of ACO contracts. We conducted semistructured interviews between July and December 2013. Our sample includes ACOs that began performance contracts in 2012, including Medicare Shared Savings Program and Pioneer participants, stratified across key factors. In total, we conducted interviews with executives from 30 ACOs. Iterative qualitative analysis identified common patterns and themes. ACOs in the first year of performance contracts are commonly focusing on four areas: first, transforming primary care through increased access and team-based care; second, reducing avoidable emergency department use; third, strengthening practice-based care management; and fourth, developing new boundary spanner roles and activities. ACOs were doing little around transforming specialty care, acute and postacute care, or standardizing care across practices during the first 18 months of ACO performance contracts. Results suggest that cost reductions associated with ACOs in the first years of contracts may be related to primary care. Although in the long term many hope ACOs will achieve coordination across a wide array of care settings and providers, in the short term providers under ACO contracts are focused largely on primary care-related strategies. Our work provides a template of the common areas of clinical activity in the first years of ACO contracts, which may be informative to providers considering becoming an ACO. Further research will be needed to

  6. Contract Audit Followup: Its Impact on Defense Contracting.

    DTIC Science & Technology

    1983-12-01

    NOTES Contract Auditor Disposition of Contract Audit Reports Contracting Officer Independent Role of Contracting Officer Contract Audit Report Overaged...fundamental shift in the relationship between the contracting officer and contract auditor , strengthening the auditor’s role while eroding the...the indepen- .1 ident role of the contracting officer; (2) attracts unneces- sary attention to the contracting officer/ auditor relationship; (3) imposes

  7. Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

    DTIC Science & Technology

    1984-12-01

    34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

  8. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit...

  9. 26 CFR 1.451-5 - Advance payments for goods and long-term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting for tax purposes if such method results in including advance payments in gross receipts no later... the case of a taxpayer accounting for advance payments for tax purposes pursuant to a long-term contract method of accounting under § 1.460-4, or of a taxpayer accounting for advance payments with...

  10. 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…

  11. Guidelines clarify managed care accounting procedures.

    PubMed

    Cheramy, S J; Garner, M

    1989-08-01

    Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... and subcontract incentives, fees, and profits associated with the increased or decreased costs to the... increase or decrease in contract and subcontracts incentives, fees, and profits associated with the... desirable and not detrimental to the Government and is, therefore, not subject to the no increased cost...

  13. Phase Zero Contracting Operations-Strategic and Integrative Planning for Contingency and Expeditionary Operations

    DTIC Science & Technology

    2013-10-01

    349–372 Phase Zero Contracting Operations (PZCO) FIGURE 4. CONTRACTING PHASE ZERO: PLAN, EXERCISE, REHEARSE, AND SYNCHRONIZE Note. BPA = Blanket...More Robust Construction Supplies; Oce Equipment; Quality of Life; and Morale, Welfare, and Recreation PO/TO/DO/ BPA Small Purchase Standard Vehicles PO...TO/DO/ BPA Small Purchase Standard Vehicles PO/TO/DO/ BPA Small Purchase Standard Vehicles PO/TO/DO/ BPA Small Purchase Food, Water, Billeting, Hygiene

  14. Measuring Air Force Contracting Customer Satisfaction

    DTIC Science & Technology

    2015-12-01

    NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT MEASURING AIR FORCE CONTRACTING CUSTOMER SATISFACTION ...... satisfaction elements should be included in a standardized tool that measures the level of customer satisfaction for AF Contracting’s external and

  15. Vaginal Electrohysterography: The Design and Preliminary Evaluation of a Novel Device for Uterine Contraction Monitoring in an Ovine Model

    PubMed Central

    SUNWOO, Nate; HWANG, Karin; BLAKEMORE, Karin; AINA-MUMUNEY, Abimbola

    2016-01-01

    Objective Tocodynamometry is the most common method of labor evaluation but most clinicians would agree it has limited utility before 26 weeks gestation. The obesity epidemic has further reduced our ability to accurately detect uterine contractions using the tocodynamometer at any gestational age. We sought to design and test a novel contraction monitor that bypasses the maternal abdomen. Methods An optimized version of an intravaginal electrohysterographic ring device was tested in an ovine model. The device and its methodology as well as the tocodynamometer were validated against the current gold standard uterine activity monitor, the intrauterine pressure catheter in 6 sheep at varying gestational ages. Results Both the intravaginal ring device and the tocodynamometer correlated well with IUPC, r = 0.69 and 0.73 respectively (p<0.001). The number of contractions detected by each monitor remained similar even after accounting for confounders. Conclusions These results suggest that uterine activity can be monitored from the vaginal interface in an ovine model and offers an alternative clinical tool for the detection of contractions in situations in which tocodynamometry would be ineffective or intrauterine monitoring inappropriate. PMID:26458732

  16. Contract Design: The problem of information asymmetry.

    PubMed

    Mühlbacher, Axel C; Amelung, Volker E; Juhnke, Christin

    2018-01-12

    Integrated care systems are advocated as an effective method of improving the performance of healthcare systems. These systems outline a payment and care delivery model that intends to tie provider reimbursements to predefined quality metrics. Little is known about the contractual design and the main challenges of delegating "accountability" to these new kinds of organisations and/or contracts. The research question in this article focuses on how healthcare contracts can look like and which possible problems arise in designing such contracts. In this a special interest is placed on information asymmetries. A comprehensive literature review on methods of designing contracts in Integrated Care was conducted. This article is the first in a row of three that all contribute to a specific issue in designing healthcare contracts. Starting with the organisation of contracts and information asymmetries, part 2 focusses on financial options and risks and part 3 finally concludes with the question of risk management and evaluation. Healthcare contracting between providers and payers will have a major impact on the overall design of future healthcare systems. If Integrated care systems or any other similar concept of care delivery are to be contracted directly by payers to manage the continuum of care the costs of market utilisation play an essential role. Transaction costs also arise in the course of the negotiation and implementation of contracts. These costs are the reason why it is generally not possible to conclude perfect (complete) contracts. Problems with asymmetric distribution of information can relate to the situation before a contract is concluded (adverse selection) and after conclusion of a contract (moral hazard). Information asymmetries are seen as a major obstacle to the efficient operation of integrated care programmes. Coordination and motivation problems cannot be solved at no-costs. The presented problems in the design of selective individual contracts

  17. 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).

  18. Contracting for Success: Developing Geothermal Resources on Military Lands. Volume 2. Appendices C through F

    DTIC Science & Technology

    1993-10-01

    continues to consider that Sound value compensation, in the detrimental liability for payment of the change to fair value compensation in abstract...in concession the new standard contract generally contract. Depending on the buildings. The fair value compensation provides for a redefined " fair ...standard contract also changes book concessioner sound value concession operators is of benefit to value to fair value in most compensation. For example

  19. 36 CFR 223.38 - Standards for road design and construction.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 2 2011-07-01 2011-07-01 false Standards for road design and... PRODUCTS Timber Sale Contracts Contract Conditions and Provisions § 223.38 Standards for road design and construction. Road construction authorized under timber sale contracts, permits and other documents authorizing...

  20. Contracting for directorships.

    PubMed

    Knapp, Donna K

    2013-05-01

    Hospitals are required to have a medical director of respiratory care as a condition of their participation in the Federal Medicare and Medicaid programs. This gives physicians opportunities to improve the quality of care for the patients in their community, to diversify income streams, and to assist hospitals to meet regulatory requirements for quality. The contracts for these positions are usually provided by the hospital, so it is imperative that physicians know how to protect their interests, what is expected of them, if they are being paid fairly, and that the contract is compliant with all regulatory issues. The directorship relationship with the hospital that provides designated health services and the "stand in the shoes" definition of direct compensation also gives physicians and physician practices guidance to determine if their group and individual physicians are compliant with Stark and antikickback regulations. This article guides physicians through the process of reviewing a contract for medical directorship or service line management services. Information on compensation in the directorship market can be found in at least two standard surveys. Duties and compensation vary among entities and frequently include incentive-based compensation for improving quality measures and operations. Directorships are evolving to service line management as more of the hospital's reimbursement is linked to clinical quality and patient satisfaction. This article does not offer legal advice, nor is it meant to be all inclusive. Physicians should consult a health-care attorney for any questions before signing any contract.

  1. Effects of hypothyroidism on the skeletal muscle blood flow response to contractions.

    PubMed

    Bausch, L; McAllister, R M

    2003-04-01

    Hypothyroidism is associated with impaired blood flow to skeletal muscle under whole body exercise conditions. It is unclear whether poor cardiac and/or vascular function account for blunted muscle blood flow. Our experiment isolated a small group of hindlimb muscles and simulated exercise via tetanic contractions. We hypothesized that muscle blood flow would be attenuated in hypothyroid rats (HYPO) compared with euthyroid rats (EUT). Rats were made hypothyroid by mixing propylthiouracil in their drinking water (2.35 x 10-3 mol/l). Treatment efficacy was evidenced by lower serum T3 concentrations and resting heart rates in HYPO (both P<0.05). In the experimental preparation, isometric contractions of the lower right hindlimb muscles at a rate of 30 tetani/min were induced via sciatic nerve stimulation. Regional blood flows were determined by the radiolabelled microsphere method at three time points: rest, 2 min of contractions and 10 min of contractions. Muscle blood flow generally increased from rest ( approximately 5-10 ml/min per 100 g) through contractions for both groups. Further, blood flow during contractions did not differ between groups for any muscle (eg. red section of gastrocnemius muscle; EUT, 59.9 +/- 14.1; HYPO, 61.1 +/- 15.0; NS between groups). These findings indicate that hypothyroidism does not significantly impair skeletal muscle blood flow when only a small muscle mass is contracting. Our findings suggest that impaired blood flow under whole body exercise is accounted for by inadequate cardiac function rather than abnormal vascular function.

  2. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    ERIC Educational Resources Information Center

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  3. 48 CFR 836.576 - Supplementary labor standards provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Supplementary labor... 836.576 Supplementary labor standards provisions. The contracting officer shall insert the clause at 852.236-85, Supplementary labor standards provisions, in solicitations and contracts for construction...

  4. 29 CFR 5.15 - Limitations, variations, tolerances, and exemptions under the Contract Work Hours and Safety...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the Contract Work Hours and Safety Standards Act. 5.15 Section 5.15 Labor Office of the Secretary of... WORK HOURS AND SAFETY STANDARDS ACT) Davis-Bacon and Related Acts Provisions and Procedures § 5.15 Limitations, variations, tolerances, and exemptions under the Contract Work Hours and Safety Standards Act. (a...

  5. 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 game...

  6. 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 game...

  7. 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 game...

  8. 41 CFR 105-64.503 - What is an accounting of disclosures?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...

  9. 41 CFR 109-40.302 - Standard routing principle.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Standard routing principle. 109-40.302 Section 109-40.302 Public Contracts and Property Management Federal Property... Standard routing principle. (a) Shipments shall be routed using the mode of transportation, or individual...

  10. 36 CFR 51.92 - What are standard proformas?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 36 Parks, Forests, and Public Property 1 2014-07-01 2014-07-01 false What are standard proformas? 51.92 Section 51.92 Parks, Forests, and Public Property NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR CONCESSION CONTRACTS Assignment or Encumbrance of Concession Contracts § 51.92 What are standard...

  11. 36 CFR 51.92 - What are standard proformas?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 36 Parks, Forests, and Public Property 1 2013-07-01 2013-07-01 false What are standard proformas? 51.92 Section 51.92 Parks, Forests, and Public Property NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR CONCESSION CONTRACTS Assignment or Encumbrance of Concession Contracts § 51.92 What are standard...

  12. 36 CFR 51.92 - What are standard proformas?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false What are standard proformas? 51.92 Section 51.92 Parks, Forests, and Public Property NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR CONCESSION CONTRACTS Assignment or Encumbrance of Concession Contracts § 51.92 What are standard...

  13. EMG-Torque Dynamics Change With Contraction Bandwidth.

    PubMed

    Golkar, Mahsa A; Jalaleddini, Kian; Kearney, Robert E

    2018-04-01

    An accurate model for ElectroMyoGram (EMG)-torque dynamics has many uses. One of its applications which has gained high attention among researchers is its use, in estimating the muscle contraction level for the efficient control of prosthesis. In this paper, the dynamic relationship between the surface EMG and torque during isometric contractions at the human ankle was studied using system identification techniques. Subjects voluntarily modulated their ankle torque in dorsiflexion direction, by activating their tibialis anterior muscle, while tracking a pseudo-random binary sequence in a torque matching task. The effects of contraction bandwidth, described by torque spectrum, on EMG-torque dynamics were evaluated by varying the visual command switching time. Nonparametric impulse response functions (IRF) were estimated between the processed surface EMG and torque. It was demonstrated that: 1) at low contraction bandwidths, the identified IRFs had unphysiological anticipatory (i.e., non-causal) components, whose amplitude decreased as the contraction bandwidth increased. We hypothesized that this non-causal behavior arose, because the EMG input contained a component due to feedback from the output torque, i.e., it was recorded from within a closed-loop. Vision was not the feedback source since the non-causal behavior persisted when visual feedback was removed. Repeating the identification using a nonparametric closed-loop identification algorithm yielded causal IRFs at all bandwidths, supporting this hypothesis. 2) EMG-torque dynamics became faster and the bandwidth of system increased as contraction modulation rate increased. Thus, accurate prediction of torque from EMG signals must take into account the contraction bandwidth sensitivity of this system.

  14. 28 CFR Appendix A to Part 70 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Department. 4. Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)—Where applicable, all... standard work week of forty hours. Work in excess of the standard work week is permissible provided that... all hours worked in excess of forty hours in the work week. Section 107 of the Act is applicable to...

  15. 38 CFR Appendix A to Part 49 - Contract Provisions

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Federal awarding agency. 4. Contract Work Hours and Safety Standards Act (40 U.S.C. 327-333)—Where... the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible... hours worked in excess of 40 hours in the work week. Section 107 of the Act is applicable to...

  16. Contract Design: Risk Management and Evaluation

    PubMed Central

    Amelung, Volker E.; Juhnke, Christin

    2018-01-01

    Introduction: Effective risk adjustment is an aspect that is more and more given weight on the background of competitive health insurance systems and vital healthcare systems. The risk structure of the providers plays a vital role in Pay for Performance. A prerequisite for optimal incentive-based service models is a (partial) dependence of the agent’s returns on the provider’s gain level. Integrated care systems as well as accountable care organisations (ACOs) in the US and similar concepts in other countries are advocated as an effective method of improving the performance of healthcare systems. These systems outline a payment and care delivery model that intends to tie provider reimbursements to predefined quality metrics. By this the total costs of care shall be reduced. Methods: Little is known about the contractual design and the main challenges of delegating “accountability” to these new kinds of organisations and/or contracts. The costs of market utilisation are highly relevant for the conception of healthcare contracts; furthermore information asymmetries and contract-specific investments are an obstacle to the efficient operation of ACOs. A comprehensive literature review on methods of designing contracts in Integrated Care was conducted. The research question in this article focuses on how reimbursement strategies, evaluation of measures and methods of risk adjustment can best be integrated in healthcare contracting. Results: Each integrated care contract includes challenges for both payers and providers without having sufficient empirical data on both sides. These challenges are clinical, administrative or financial nature. Risk adjusted contracts ensure that the reimbursement roughly matches the true costs resulting from the morbidity of a population. If reimbursement of care provider corresponds to the actual expenses for an individual/population the problem of risk selection is greatly reduced. The currently used methods of risk adjustment

  17. 25 CFR 39.1201 - Establishment of an interim fiscal year 1980 operation and maintenance fund for contract schools.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and maintenance fund for contract schools. 39.1201 Section 39.1201 Indians BUREAU OF INDIAN AFFAIRS... the Contract School Operation and Maintenance Fund. The Secretary shall cause the distribution of an... an appropriate account or subaccount for the Contract School Operation and Maintenance Fund. ...

  18. Contracting in vivo research: what are the issues?

    PubMed

    Underwood, Wendy J

    2007-07-01

    As a result of increasing internal and external pressures, research institutions are using contract research organizations for the conduct of in vivo research. Many issues arise when contracting animal research, including concern regarding animal health and welfare. Each sponsor institution should develop a program for outsourced in vivo research that evaluates and ensures appropriate care and use of research animals. Each sponsoring institution should consider establishing a policy and procedure for how outsourced in vivo studies will be approved, conducted, and monitored. An approved list of contract facilities can be established on the basis of accepted standards for animal care and use. Written contracts should include confidentiality agreements, the delineation of animal ownership, and the expectation to comply with all applicable regulations and guidelines for research animal care and use. Finally, a process for communication of adverse study or animal welfare events should be established. Thorough evaluation of contract organizations will help ensure appropriate research animal care and use.

  19. Electrically stimulated contractions of Vorticella convallaria

    NASA Astrophysics Data System (ADS)

    Kantha, Deependra; van Winkle, David

    2009-03-01

    The contraction of Vorticella convallaria was triggered by applying a voltage pulse in its host culturing medium. The 50V, 1ms wide pulse was applied across platinum wires separated by 0.7 cm on a microscope slide. The contractions were recorded as cines (image sequences) by a Phantom V5 camera (Vision Research) on a bright field microscope with 20X objective, with the image size of 256 pixels x 128 pixels at 7352 pictures per second. The starting time of the cines was synchronized with the starting of the electrical pulse. We recorded five contractions of each of 12 organisms. The cines were analyzed to obtain the initiation time, defined as the difference in time between the leading edge of the electrical pulse and the first frame showing zooid movement. From multiple contractions of same organism, we found the initiation time is reproducible. In comparing different organisms, we found the average initiation time of 1.73 ms with a standard deviation of 0.63 ms. This research is supported by the state of Florida (MARTECH) and Research Corporation.

  20. 48 CFR 30.001 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

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