Sample records for financial reporting issues

  1. GASB's New Financial Reporting Model: Implementation Project for School Districts.

    ERIC Educational Resources Information Center

    Bean, David; Glick, Paul

    1999-01-01

    In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

  2. Environmental performance and financial report integrity: challenges for the mining sector in Indonesia

    NASA Astrophysics Data System (ADS)

    Mayangsari, S.

    2018-01-01

    This study investigates the influence of environmental performance on the financial report integrity. The statistics used were primary data from interviews with senior members of the mining sector regarding environmental issues, as well as secondary data using Financial Report 2016. The samples were listed mining companies with semester data. Questionnaires were used to measure their perceptions of the challenges concerning climate change faced by the mining sector. The results of this research show that regulatory interventions will be critical to environmental issues. This study employed KLD as a proxy for environmental performance, correlated with other variables regarding the integrity of disclosure. The outcome indicates that environmental issues will increase the integrity of financial reports.

  3. Financial Reporting for Alabama Public Universities.

    ERIC Educational Resources Information Center

    Alabama State Commission on Higher Education, Montgomery.

    Guidelines for preparing year-end financial reports are provided for Alabama public university staff to insure that reporting formats produce comparable financial reports and to keep up with recent developments in college accounting and financial reporting. The public institutions comply with two publications issued by the American Institute of…

  4. Reducing Fraudulent Financial Reporting: An Expanded Role for Business Education in the 1990s.

    ERIC Educational Resources Information Center

    Urbancic, Frank R.

    1988-01-01

    The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…

  5. Knowledge Management of Web Financial Reporting in Human-Computer Interactive Perspective

    ERIC Educational Resources Information Center

    Wang, Dong; Chen, Yujing; Xu, Jing

    2017-01-01

    Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…

  6. Issues in Transnational Financial Reporting: A Linguistic Analysis.

    ERIC Educational Resources Information Center

    Archer, Simon; McLeay, Stuart

    1991-01-01

    Two issues related to transnational financial reporting are examined: (1) the extent to which the professional registers of accounting and finance in different countries exhibit semantic equivalence, and (2) strategies of communications that are adopted in transnational reporting when straightforward mappings cannot be performed. (14 references)…

  7. Writing the Annual Financial Report at a Canadian Community Foundation

    ERIC Educational Resources Information Center

    Mittoo, Rakesh C.

    2007-01-01

    The corporate annual report is the chief document that is used to disseminate information about the financial performance and other issues pertaining to an organization. The report is typically divided into two sections: the front half with long narratives and photographs describing achievements, issues, and future goals; the second half…

  8. Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

    DTIC Science & Technology

    2002-05-03

    oversight of the accounting profession, auditor independence, and selected financial reporting matters. The sudden and largely unexpected bankruptcy of the...Enron Corporation (Enron) and other large corporations financial reporting restatements have raised questions about the soundness of the current self...regulatory and financial reporting systems and resulted in substantial losses to employees, shareholders, and other investors. These events have also

  9. Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

    ERIC Educational Resources Information Center

    Heinfeld, Gary

    This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

  10. Financial Reporting by Selected Defense Agencies of Government Property in the Custody of Contractors.

    DTIC Science & Technology

    1997-12-16

    The Inspector General, DoD, has issued several reports regarding the inadequacy of financial reporting for Government property in the custody of...We also assessed management controls affecting the financial reporting of Government property, and we assessed compliance with applicable laws and regulations.

  11. Compilation Process for the DOD Consolidated Financial Statements for FY 1997.

    DTIC Science & Technology

    1998-09-24

    we issued a disclaimer of opinion on the DoD Consolidated Financial Statements for FY 1997. We issued our reports on internal controls and compliance...with laws and regulations on June 22, 1998. The overall audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997

  12. The Objective of Financial Reporting.

    ERIC Educational Resources Information Center

    Schermann, Kenneth R.

    1986-01-01

    Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

  13. Total Joint Arthroplasty Patients' Education on Financial Issues and Its Connection to Reported Out-of-Pocket Costs-A European Study.

    PubMed

    Copanitsanou, Panagiota; Valkeapää, Kirsi; Cabrera, Esther; Katajisto, Jouko; Leino-Kilpi, Helena; Sigurdardottir, Arun K; Unosson, Mitra; Zabalegui, Adelaida; Lemonidou, Chryssoula

    2017-04-01

    Total joint arthroplasty is accompanied by significant costs. In nursing, patient education on financial issues is considered important. Our purpose was to examine the possible association between the arthroplasty patients' financial knowledge and their out-of-pocket costs. Descriptive correlational study in five European countries. Patient data were collected preoperatively and at 6 months postoperatively, with structured, self-administered instruments, regarding their expected and received financial knowledge and out-of-pocket costs. There were 1,288 patients preoperatively, and 352 at 6 months. Patients' financial knowledge expectations were higher than knowledge received. Patients with high financial knowledge expectations and lack of fulfillment of these expectations had lowest costs. There is need to establish programs for improving the financial knowledge of patients. Patients with fulfilled expectations reported higher costs and may have followed and reported their costs in a more precise way. In the future, this association needs multimethod research. © 2016 Wiley Periodicals, Inc.

  14. Harvard and Money; A Memorandum on Issues and Choices.

    ERIC Educational Resources Information Center

    Harvard Univ., Cambridge , MA. Univ. Committee on Governance.

    This report discusses some of the financial issues and choices with which Harvard University will have to cope in an environment of increased stringency: issues of money-allocation, money raising, and money management. Part I presents highlights of Harvard's recent financial history and its prospects in quantitative terms. Part II presents some…

  15. Medicare incentive payments for meaningful use of electronic health records: accounting and reporting developments.

    PubMed

    2012-02-01

    The Healthcare Financial Management Association through its Principles and Practices (P&P) Board publishes issue analyses to provide short-term practical assistance on emerging issues in healthcare financial management. In a new issue analysis excerpted in this article, HFMA's P&P Board provides some clarity to the healthcare industry on certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of electronic health record (EHR) technology. Consultation on these matters with independent auditors is highly recommended.

  16. GASB's Proposed Changes: A Balance of Plus and Minus.

    ERIC Educational Resources Information Center

    Alito, Nicholas C. A.; Hanson, Dennis W.

    1997-01-01

    The Governmental Accounting Standards Board recently issued an exposure draft that will result in significant changes to financial reporting produced in accordance with accounting principles. Financial reports will have to include a management's discussion and analysis section, a revised presentation of fund-oriented financial statements, and a…

  17. State Student Financial Aid. Report and Recommendations.

    ERIC Educational Resources Information Center

    Florida State Postsecondary Education Planning Commission, Tallahassee.

    This report presents the results of a review of all state student financial aid programs in Florida and presents recommendations concerning program consolidation. The review was designed to address a variety of aid-related issues, including unexpended financial aid resources, program consolidation, budget request and aid distribution procedures,…

  18. Examining the Relationship between Financial Issues and Divorce

    ERIC Educational Resources Information Center

    Dew, Jeffrey; Britt, Sonya; Huston, Sandra

    2012-01-01

    Using longitudinal data from the National Survey of Families and Households and both wife- and husband-reported data (N = 4,574 couples), this study examined how financial well-being, financial disagreements, and perceptions of financial inequity were associated with the likelihood of divorce. When financial disagreements were in the model,…

  19. 46 CFR 232.1 - Purpose and applicability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.1 Purpose and applicability. (a) Purpose. The purpose of this regulation is to establish uniform reporting requirements for the preparation of financial..., as necessary, issue clarifying instructions to those subject to these reporting requirements to...

  20. 46 CFR 232.1 - Purpose and applicability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.1 Purpose and applicability. (a) Purpose. The purpose of this regulation is to establish uniform reporting requirements for the preparation of financial..., as necessary, issue clarifying instructions to those subject to these reporting requirements to...

  1. Supporting Youth Transitioning out of Foster Care. Issue Brief 2: Financial Literacy and Asset Building Programs. OPRE Report No. 2014-69

    ERIC Educational Resources Information Center

    Edelstein, Sara; Lowenstein, Christopher

    2014-01-01

    This issue brief is one of three that focus on programs providing services to youth transitioning out of foster care in three common service domains: education, employment, and financial literacy and asset building. This brief highlights why financial literacy and asset building services are important to youth currently or formerly in foster care,…

  2. 32 CFR 299.4 - Responsibilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Compiling the annual FOIA report. (c) The Chief, Accounting and Financial Services (DF22) is responsible for... Financial Services, payment may be received directly in Accounting and Financial Services. Such payment may... initiated by Accounting and Financial Services; and (4) Issuing a prompt reimbursement of overpaid fees to...

  3. 76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-24

    ...FinCEN is issuing this final rule to amend the Bank Secrecy Act (BSA) regulations regarding reports of foreign financial accounts. The rule addresses the scope of the persons that are required to file reports of foreign financial accounts. The rule further specifies the types of accounts that are reportable, and provides filing relief in the form of exemptions for certain persons with signature or other authority over foreign financial accounts. Finally, the rule adopts provisions intended to prevent persons subject to the rule from avoiding their reporting requirement.

  4. 12 CFR 627.2785 - Inventory, examination, audit, and reports to stockholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... conservatorship shall prepare and file with the Farm Credit Administration financial reports in accordance with... issue published financial reports in accordance with the provisions of part 620 of this chapter, and the... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Inventory, examination, audit, and reports to...

  5. "Must-know" legal issues for healthcare CFOS.

    PubMed

    Peregrine, Michael W; Schwartz, James R

    2002-03-01

    Healthcare financial managers are finding that regulatory agencies' customary focus on Medicare and tax-exemption concerns is shifting to other issues directly related to financial management. Regulatory agencies, such as the Securities and Exchange Commission, are scrutinizing not-for-profit and charitable trust law matters. Because of this renewed attention to existing regulations, healthcare financial managers need to increase their diligence in ensuring their organizations' compliance with those laws governing areas for which they traditionally have been accountable, including auditor relationships, restricted gifts, consulting arrangements, investment management, and financial reporting.

  6. A Nationwide Study of Pharmacists' Perception of the Impact of Medicare Part D on the Pharmacist-Patient Relationship.

    PubMed

    Spooner, Joshua J; Spotts, Harlan; Khan, Shamima

    2017-10-01

    Medicare Part D was implemented in 2006, introducing change to the community pharmacy marketplace, with profound disruption to independent pharmacy operations across the United States. To understand pharmacist perceptions about Part D and their perceived obligation to address Part D issues on behalf of their beneficiaries. A nationwide, cross-sectional survey of pharmacists was conducted between April and July 2013. The 43-item online survey collected information about demographics, implications of Part D on community pharmacy and patients, and beliefs about ideal pharmacy practice. Pharmacists reported more responsibility to address prior authorization issues (55.3% strongly agree or agree) than dispensing preferred medications (43.5%) or addressing patient copayment issues (38.1%). Predictors of the perceived responsibility to assist patients varied and included practice site, pharmacist age, pharmacy prescription volume, and pharmacy financial performance. Financial concerns continue to be the most significant issue following Part D implementation. The degree to which pharmacists feel responsible for addressing patient Part D concerns is variable and dependent on a variety of factors. Pharmacists who felt a personal responsibility to address patient copayment issues reported a better pharmacy financial performance, a larger increase in prescription volume, and a better pharmacist-patient relationship since Part D implementation. Nationwide, Part D financial concerns remain significant. Pharmacists can assist patients with managing cost issues, which can help alleviate pharmacy financial concerns. Many pharmacists practicing at independent locations do not feel responsible for addressing patient cost concerns, which may inadvertently impart a negative financial effect upon their pharmacy.

  7. Reporting of DOD Inventory and Operating Materials and Supplies on the FY 1997 DOD Consolidated Financial Statements.

    DTIC Science & Technology

    1998-11-05

    The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented fairly in accordance with the...disclaimer of opinion on the FY 1997 DoD Consolidated Financial Statements . We issued our report on internal controls and compliance with laws and regulations on June 22, 1998.

  8. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    ERIC Educational Resources Information Center

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  9. Library of Michigan: Financial Management Reference Guide.

    ERIC Educational Resources Information Center

    Michigan Library, Lansing.

    Developed to provide library directors, staff, and board members with information for performing accounting and financial management functions, this guide answers frequently asked questions, describes common practices and processes, provides examples and suggested formats for selected financial reports, and identifies issues that may require…

  10. DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

    DTIC Science & Technology

    2015-07-01

    Requisitioning and Issue Procedures OIG Office of Inspector General OMB Office of Management and Budget QMD Quantitative Methods Division SABRS ...Reporting System ( SABRS )—and transactions recorded in the current year may be improperly recorded to appropriations not included in the Marine Corps...Accountability System (DCAS)55 to the Marine Corps’ SABRS general ledger system and through the Defense Departmental Reporting Systems (DDRS) to financial

  11. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    ERIC Educational Resources Information Center

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  12. 78 FR 24601 - Order Imposing Recordkeeping and Reporting Obligations on Certain U.S. Financial Institutions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-25

    ... Exchange Co. as a Financial Institution of Primary Money Laundering Concern AGENCY: Financial Crimes... United States that is of primary money laundering concern. The Director of FinCEN is issuing an order....S.C. 5318A, found Halawi Exchange to be a Financial Institution of Primary Money Laundering Concern...

  13. Incorporating Sustainability Issues into the Financial Accounting Curriculum

    ERIC Educational Resources Information Center

    Haskin, Daniel L.; Burke, Megan M.

    2016-01-01

    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

  14. Implementation Recommendations for School Districts. GASB Statement No. 34.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

  15. 78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... CDFI Fund financial statements that have been reviewed by an independent certified public accountant in accordance with standards issued by the American Institute of Certified Public Accountants, no later than 180... financial statements that have been audited by an independent certified public accountant in accordance with...

  16. 76 FR 67774 - Board of Governors; Sunshine Act Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ..., Financial Statements and Annual Report. 6. Consideration of Fiscal Year 2011 Comprehensive Statement and Annual Performance Plan. 7. Consideration of Fiscal Year 2012 Integrated Financial Plan. 8. Consideration.... Strategic Issues. 2. Financial Matters. Tuesday, November 15 at 1:30 p.m. (Open) 1. Approval of Minutes of...

  17. U.S. GOVERNMENT FINANCIAL STATEMENTS: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform

    DTIC Science & Technology

    2002-04-09

    consolidated financial statements for fiscal years 2001 and 2000. Both the consolidated financial statements and this report are included in the fiscal year 2001 Financial Report of the United States Government, which was issued by the Department of the Treasury (Treasury) on March 29, 2002, and is available through GAO’s Internet site, at www.gao.gov. Work by the subcommittee has been a catalyst to facilitate government management reform over the past 5 years and will be critical to ultimately restoring the confidence of

  18. Financial Health of the Higher Education Sector: Financial Results and TRAC Outcomes 2014-15. Issues Paper. March 2016/04

    ERIC Educational Resources Information Center

    Higher Education Funding Council for England, 2016

    2016-01-01

    This report provides an overview of the current financial health of the Higher Education Funding Council for England (HEFCE) funded higher education sector in England. This does not include directly funded further education or other colleges, or alternative providers of higher education. The analysis covers financial results for the academic year…

  19. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... type of report the auditor issued on the financial statements of the auditee (i.e., unqualified opinion... whether any such conditions were material weaknesses; (v) The type of report the auditor issued on... dollar threshold used to distinguish between Type A and Type B programs, as described in § 3052.520(b...

  20. 78 FR 67207 - Board of Governors; Sunshine Act Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-08

    ... Previous Meetings. 4. Committee Reports. 5. FY2013 10K and Financial Statements. 6. FY2014 IFP and... MATTERS TO BE CONSIDERED: Thursday, November 14, at 10:00 a.m. (Closed) 1. Strategic Issues. 2. Financial... of Annual Report and Comprehensive Statement. 10. Tentative Agenda for the December 10, 2013, meeting...

  1. Financial Awareness Education with Apprentices in the Australian Construction Industry: Program Evaluation

    ERIC Educational Resources Information Center

    Du Plessis, Karin; Green, Emma

    2013-01-01

    A financial awareness education program was implemented with construction industry apprentices in Victoria, Australia. The program included face-to-face delivery of education around a range of financial management issues that apprentices face as they begin their apprenticeship. The paper reports on an evaluation of the program, which included…

  2. Financial Health of the Higher Education Sector: Financial Results and TRAC Outcomes 2013-14. Issues Paper 2015/07

    ERIC Educational Resources Information Center

    Higher Education Funding Council for England, 2015

    2015-01-01

    This report provides an overview of the financial health of the Higher Education Funding Council for England (HEFCE)-funded higher education sector in England. The analysis covers financial results for the academic year 2013-14, as submitted to HEFCE in December 2014, as well as the outcomes from the sector's Transparent Approach to Costing (TRAC)…

  3. Attitudes towards credit and finances among college students in China and the United States.

    PubMed

    Norvilitis, Jill M; Mao, Yingmei

    2013-01-01

    Although there is growing concern about the issue of credit card debt among college students in China, little research has examined attitudes to money and debt among that group. The present study compared financial self-confidence, perceived financial wellbeing, attitudes to debt, and parent education about money and debt in 410 college students from the US and China. Although college students in China reported fewer credit cards and less debt, they also reported lower levels of financial self-confidence and financial wellbeing. In both cultures, delay of gratification and parental education predicted both self-confidence and financial wellbeing.

  4. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  5. Employer Expectations of Accounting Undergraduates' Entry-Level Knowledge and Skills in Global Financial Reporting

    ERIC Educational Resources Information Center

    Jones, Christopher G.; Vedd, Rishma; Yoon, Sung Wook

    2008-01-01

    The globalization of business has led to the adoption of International Financial Reporting Standards (IFRS) around the world. Recently, the Securities and Exchange Commission issued a roadmap for IFRS implementation starting in 2014, with earlier adoption permitted. Yet according to recent surveys, few U.S. universities have a strategy in place to…

  6. The Frequency of Reporting Ethical Issues in Human Subject Articles Published in Iranian Medical Journals: 2009-2013.

    PubMed

    Astaneh, Behrooz; Khani, Parisa

    2017-11-10

    Researchers should strictly consider the participants' rights. They are required to document such protections as an ethical approval of the study proposal, the obtaining "informed consent", the authors' "conflict of interests", and the source of "financial support" in the published articles. The purpose of this study was to assess the frequency of reporting ethical issues in human subject articles published in Iranian medical journals during 2009-2013. In this cross-sectional study, we randomly reviewed 1460 human subject articles published in Iranian medical journals during 2009-2013 in two Persian and English language groups. Data collection was carried out by assessing articles, focusing on the documentation "ethics committee approval", patients' "informed consent", "financial support", "confidentiality", and "conflict of interest". Of 1460 evaluated articles, 443 (30.3%) reported "ethics committee approval", 686 (47.0%) reported "informed consent", 594 (40.7%) reported "financial support", and 341 (23.4%) reported "conflict of interest". 13% of the articles referred to patients' confidentiality in their text. There was a significant association between these ethical documentations and the year of publication. Articles published in English language journals reported "ethics committee approval", "financial support", and "conflict of interest" significantly more than Persian language journals, but the frequency of "informed consent" was similar. Ethical documentation rate in Iranian medical journals is not up to the expected standards of reputable journals which might be related to a lack of awareness and the education of the authors and the journal's editors. Precise reporting of ethical considerations in medical articles by authors are recommended. It is suggested journals and policymakers pay more attention to reporting this issue while providing standard guidelines in this regard.

  7. Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements

    DTIC Science & Technology

    2001-08-10

    consolidated financial statements . This audit supports our audit of the FY 2000 DoD Agency-Wide Financial Statements, specifically the line item for environmental liabilities. The Army, the Navy, and the General Accounting Office also issued audit reports related to the reliability, completeness, and supportability of environmental liabilities for FY 2000. Environmental liabilities included estimated amounts for future cleanup of contamination resulting from waste disposal methods, leaks, spills, and other past activity which have created a public health or

  8. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1995 Air Force Consolidated Financial Statements.

    DTIC Science & Technology

    1996-04-18

    financial statements . We delegated the audit of the FY 1995 Air Force consolidated financial statements to the Air Force Audit Agency. On March 1...1996, the Air Force Audit Agency issued its "Report of Audit: Opinion on Fiscal Year 1995 Air Force Consolidated Financial Statements " (Project 94053001...disclaimer of opinion. The audit objective was to determine the accuracy and completeness of the audit of the FY 1995 Air Force consolidated financial statements conducted

  9. Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements.

    DTIC Science & Technology

    1998-03-04

    issues discussed in this report. The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were...34 November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material

  10. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  11. The performance frontier: innovating for a sustainable strategy.

    PubMed

    Eccles, Robert G; Serafeim, George

    2013-05-01

    A mishmash of sustainability tactics does not add up to a sustainable strategy. Too often, companies launch sustainability programs with the hope that they'll be financially rewarded for doing good, even when those programs aren't relevant to their strategy and operations. They fail to understand the trade-offs between financial performance and performance on environmental, social, and governance (ESG) issues. Improving one typically comes at a cost to the other. But it doesn't have to be this way. It's possible to simultaneously boost both financial and ESG performance-if you focus strategically on issues that are the most "material" to shareholder value, and you develop major innovations in products, processes, and business models that prioritize those concerns. Maps being developed by the Sustainability Accounting Standards Board, which rank the materiality of 43 issues for 88 industries, can provide valuable guidance. And broad initiatives undertaken by three companies-Natura, Dow Chemical, and CLP Group-demonstrate the kind of innovations that will push performance into new territory. Communicating the benefits to stakeholders is also critical, which is why integrated reports, which combine financial and ESG reporting, are now gaining in popularity.

  12. A survey of emergency physicians regarding due process, financial pressures, and the ability to advocate for patients.

    PubMed

    McNamara, Robert M; Beier, Kevin; Blumstein, Howard; Weiss, Larry D; Wood, Joseph

    2013-07-01

    A 1998 survey of emergency physicians indicated that many were threatened with adverse actions when advocating regarding the quality of care or raising concerns about financial issues. To assess the current state of these issues. An anonymous electronic survey of emergency physicians was conducted using the American Medical Association's database. Of the 1035 emergency physicians who received the survey, 389 (37.6%) answered the questions. Over half had been in practice for 16 or more years and 86% were board certified. Of those who knew the answer to the question, 62% (197 of 317) reported that their employer could terminate them without full due process and 76% (216 of 284) reported that the hospital administration could order their removal from the clinical schedule. Nearly 20% reported a possible or real threat to their employment if they raised quality-of-care concerns. Financial pressures related to admission, discharge, and transfer of patients were also noted by a number of respondents. Physicians who worked for contract management companies reported a higher incidence of impaired practice rights. Practicing emergency physicians continue to report substantial concerns regarding their ability to speak up about the quality of care and pressure regarding financial matters related to patient care. Copyright © 2013 Elsevier Inc. All rights reserved.

  13. Preemptive financial strategies help IPAs avoid insolvency.

    PubMed

    Karling, J; Silberman, L

    2000-11-01

    The 1999 collapse in California of practice management giants FPA Medical Management, Inc. and MedPartners, Inc. has caused healthcare provider organizations, particularly independent practice associations (IPAs), to examine critical issues related to financial solvency. Problems such as declining membership, ineffective management, weak contracting, and lack of strategic vision frequently are encountered by troubled provider organizations. The common thread that runs through IPA failures is a combination of unreliable accounting data and inadequate reporting systems. This lack of satisfactory financial and reporting information impairs the ability of the provider group to maintain sufficient funds to cover expenses and pay physicians. Successful, financially stable provider networks use well-defined reporting procedures based on fundamental accounting and financial concepts, as well as a sound methodology for measuring and calculating claims liability estimates. In California, new regulations aimed at encouraging provider organizations to assume preemptive financial strategies are in the process of being adopted. IPAs in every state should consider reviewing these regulations as benchmarks by which to assess their financial procedures.

  14. Iraq: Reconstruction Assistance

    DTIC Science & Technology

    2007-09-04

    this assistance effort and key issues of potential interest to Congress.2 CRS-2 3 For the full text of the report online , see the World Bank website at...million — Private Sector Agribusiness Development: $70 million — Strengthening Financial Markets : $10 million — Financial Market Development: $10...complete existing contracts.” 2207 Report to Congress, October 2006, p. 1. Table 2. Iraq Relief and Reconstruction Fund (IRRF) ($ millions) Sector

  15. Money Laundering in China: Why PACOM Should Place High Priority on this Issue

    DTIC Science & Technology

    2012-10-06

    Financial Action Task Force ( FATF ), a multi-national organization responsible for anti-money laundering (AML) regulation and enforcement standards...29, 2007, 7. www.fatf- gafi.org/media/ fatf /documents/reports/mer/MER%20China%20full.pdf Accessed on 12Sep12. 14 George W. Russell, “Dirty Money...Evaluation, 8 th Follow-up Report, Financial Action Task Force, February 17, 2012. www.fatf- gafi.org/media/ fatf /documents/reports/mer/Follow%20Up

  16. Independent assessment is key to financial well-being.

    PubMed

    Karling, J; Pyper, T

    1999-02-01

    Both traditional group practices and IPAs have felt the impact of changes brought about by managed care. Group practices need to ensure that their financial reporting and cost-accounting methods capture information that is key to decision making. An independent assessment of financial procedures helps identify any outstanding issues and maintain financial well-being. This assessment should be conducted at least quarterly so that potential problems can be resolved, income opportunities explored, and cost-saving measures adopted in a timely manner.

  17. SOP 98-5 brings uniformity to reporting start-up costs.

    PubMed

    Luecke, R W; Meeting, D T

    1999-08-01

    The American Institute of Certified Public Accountants (AICPA) issued Statement of Position (SOP) No. 98-5, Reporting on the Costs of Start-Up Activities, in April 1998 to provide organizations with guidance on how to report start-up and organization costs. Because some companies were expensing start-up costs while other companies were capitalizing start-up costs with a variety of periods over which to amortize costs, it was difficult to compare companies' financial statements. SOP No. 98-5 will bring uniformity to the treatment of start-up and organization costs by dictating that these costs be expensed as incurred. AICPA's Accounting Standards Executive Committee adopted an intentionally broad definition of start-up costs to capture the vast majority of costs associated with starting up an organization. SOP No. 98-5 takes effect for financial statements for fiscal years beginning after December 15, 1998, but can be applied earlier for fiscal years for which financial statements have not been issued.

  18. FY 2004 Performance and Accountability Report

    ERIC Educational Resources Information Center

    US Department of Education, 2004

    2004-01-01

    The Department?s financial statements, which appear on pp. 115?119, received an unqualified audit opinion issued by the independent accounting firm of Ernst & Young LLP for the third consecutive year. Preparing these statements is part of the Department?s continuing efforts to achieve financial management excellence and to provide accurate and…

  19. 78 FR 63007 - Suspended Counterparty Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ... which they are doing or have done business has committed fraud or other financial misconduct during the... may be issued if FHFA determines that the covered misconduct is of a type that would be likely to... financial misconduct within a specified time period. FHFA reviews the reports submitted by the regulated...

  20. Debt Dilemma

    ERIC Educational Resources Information Center

    Stewart, Pearl

    2012-01-01

    Recent reports point to soaring student loan debt and high rates of default as impediments to financial security for millions of Americans. A number of colleges and universities have addressed the issue with initiatives ranging from financial fixes to bold new models of higher education. The Institute for College Access and Success (TICAS)…

  1. The need for consistency in healthcare reporting.

    PubMed

    Duis, T E

    1993-07-01

    Different authoritative accounting and reporting guidelines apply within the healthcare industry. The issue at hand is whether or not the current accounting and reporting framework adequately addresses the needs of those with interests in healthcare financial information.

  2. Proprietary Schools and Student Financial Aid Programs: Background and Policy Issues. Congressional Report for Congress.

    ERIC Educational Resources Information Center

    Fraas, Charlotte J.

    This report examines some of the major issues that Congress is likely to confront in considering future use of student aid programs by proprietary school students. Chapter 1 presents an historical overview of proprietary school participation in Title IV student aid programs and Chapter 2 explores the current participation of proprietary school…

  3. Report: Audit of EPA’s Fiscal 2005 and 2004 Consolidated Financial Statements

    EPA Pesticide Factsheets

    Report #2006-1-00015, November 14, 2005. EPA converted to a new payroll system in fiscal 2005. While EPA was able to resolve many issues arising from the conversion, we noted several reportable conditions.

  4. Financial Burden of Cancer Care | Cancer Trends Progress Report

    Cancer.gov

    The Cancer Trends Progress Report, first issued in 2001, summarizes our nation's advances against cancer in relation to Healthy People targets set forth by the Department of Health and Human Services.

  5. Next Generation Attenuation Relationships for the Eastern United States (NGA-East)

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

    Mahin, Stephen; Bozorgnia, Yousef

    2016-04-11

    This is a progress report to DOE for project Next Generation Attenuation for Central & Eastern US (NGA-East).This progress report consists of numerous monthly progress segments starting June 1, 2010 until December 31, 2015. Please note: the December 2015 progress report was issued in January 2016 due to the final university financial reporting at the end of this project. For each month, there is a technical progress list, and an update on the financial progress of the project. As you know, this project is jointly funded by the DOE, US Nuclear Regulatory Commission (NRC) and Electric Power Research Institute (EPRI).more » Thus, each segment includes financial progress for these three funding agencies.« less

  6. Internal Users and Uses of Financial Statements within the Federal Government

    DTIC Science & Technology

    2012-06-01

    income statement, a statement of cash flows, and a statement of changes in stockholders’ equity. The uses and users of private-sector financial...financial reports to identify issues of risk and opportunities based upon 6 significant year-to-year changes, long term liabilities or cash position, or...for the first time (i.e., reconciling cash with the Treasury’s balance) and has constructed an effective audit response infrastructure “enabling the

  7. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  8. Financial Management and Relationship Skills Education: Gauging Consumer Interest and Delivery Preferences

    ERIC Educational Resources Information Center

    Futris, Ted G.; Nielsen, Robert B.; Barton, Allen W.

    2011-01-01

    The study reported here explored level of interest and preferred delivery method of Extension programming related to financial management and relationship skills education. These two subjects comprise areas of Extension that often receive less recognition but appear as pertinent issues in the lives of many individuals. Using a diverse sample of…

  9. Pilot Feasibility Study of an Oncology Financial Navigation Program.

    PubMed

    Shankaran, Veena; Leahy, Tony; Steelquist, Jordan; Watabayashi, Kate; Linden, Hannah; Ramsey, Scott; Schwartz, Naomi; Kreizenbeck, Karma; Nelson, Judy; Balch, Alan; Singleton, Erin; Gallagher, Kathleen; Overstreet, Karen

    2018-02-01

    Few studies have reported on interventions to alleviate financial toxicity in patients with cancer. We developed a financial navigation program in collaboration with our partners, Consumer Education and Training Services (CENTS) and Patient Advocate Foundation (PAF), to improve patient knowledge about treatment costs, provide financial counseling, and to help manage out-of-pocket expenses. We conducted a pilot study to assess the feasibility and impact of this program. Patients with cancer received a financial education course followed by monthly contact with a CENTS financial counselor and a PAF case manager for 6 months. We measured program adherence, self-reported financial burden and anxiety, program satisfaction, and type of assistance provided. Thirty-four patients (median age, 60.5 years) were consented (85% white and 50% commercially insured). Debt, income declines, and loans were reported by 55%, 55%, and 30% of patients, respectively. CENTS counselors assisted most often with budgeting, retirement planning, and medical bill questions. PAF case managers assisted with applications for appropriate insurance coverage, cost of living issues (eg, housing, transportation), and disability applications. High financial burden and anxiety about costs (4 or 5 on a Likert scale) were reported at baseline by 37% and 47% of patients, respectively. Anxiety about costs decreased over time in 33% of patients, whereas self-reported financial burden did not substantially change. Implementing an oncology financial navigation program is feasible, provides concrete assistance in navigating the cost of care, and mitigates anxiety about costs in a subset of patients. Future work will focus on measuring the program's impact on financial and clinical outcomes.

  10. Private investment purchase and nursing home financial health.

    PubMed

    Orfaly Cadigan, Rebecca; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

    2015-02-01

    To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998-2010. Regression specification incorporating facility and time fixed effects. We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company's real estate holdings. Private investment acquired facilities are an important feature of today's nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. © Health Research and Educational Trust.

  11. Perceptions of the software skills of graduates by employers in the financial services industry

    NASA Astrophysics Data System (ADS)

    Kyng, Tim; Tickle, Leonie; Wood, Leigh N.

    2013-12-01

    Software, particularly spreadsheet software, is ubiquitous in the financial services workplace. Yet little is known about the extent to which universities should, and do, prepare graduates for this aspect of the modern workplace. We have investigated this issue through a survey of financial services employers of graduates, the results of which are reported in this paper, as well as surveys of university graduates and academics, reported previously. Financial services employers rate software skills as important, would like their employees to be more highly skilled in the use of such software, and tend to prefer 'on-the-job' training rather than university training for statistical, database and specialized actuarial/financial software. There is a perception among graduates that employers do not provide adequate formal workplace training in the use of technical software.

  12. Tobacco use and perceived financial strain among junior enlisted in the U.S. Military in 2002.

    PubMed

    Pyle, Sara A; Haddock, C Keith; Poston, Walker S Carlos; Bray, Robert M; Williams, Jason

    2007-12-01

    The detrimental health effects of tobacco use have long been documented and accepted. Recent research has begun to explore the financial strain that tobacco places on those who use it (e.g. Mokdad, A.H., Marks, J.S., Stroup, D.F., Gerberding, J.L., 2004. Actual causes of death in the United States, 2000. J. Am. Med. Assoc. 291, 1239-1245). The issue of this financial burden is particularly salient for young enlisted in the military who often struggle with financial issues and who continue to use tobacco at relatively high rates. Using the 2002 Department of Defense Survey of Health Related Behaviors among Military Personnel, the current study examines the percentage of income young military members spend on tobacco given varying levels of consumption. In addition, a representative sample of junior enlisted (E1-E4) from all four military branches were surveyed about their tobacco use and their experiences of financial strain and experienced stress from financial problems. Adjusted logistic models demonstrated that smokers reported substantially higher amounts of both financial strain and stress from financial problems then those who did not smoke. This study suggests there is a relationship between financial stress and tobacco use among junior military members.

  13. Financial Burden of Cancer Care - Life After Cancer Summary Table | Cancer Trends Progress Report

    Cancer.gov

    The Cancer Trends Progress Report, first issued in 2001, summarizes our nation's advances against cancer in relation to Healthy People targets set forth by the Department of Health and Human Services.

  14. Tuition and Financial Aid: Nine Points for Boards to Consider in Keeping College Affordable

    ERIC Educational Resources Information Center

    Baum, Sandy

    2011-01-01

    The headlines report that college tuition is rising rapidly and students are struggling to pay for college. Financial-aid issues have also been in the news lately, with questions about student debt particularly prominent. Non-tuition revenues are weak because of declining state appropriations, depleted endowments, and anemic annual giving. At the…

  15. Reports on...Credit and Other Financial Issues.

    ERIC Educational Resources Information Center

    TRW Information Systems and Services, Orange, CA.

    This document contains 29 two-page reports on credit, business credit, direct marketing, and real estate data prepared by the credit reporting company, TRW, for consumers. Topics covered are the following: consumer credit reports, how to obtain a copy of a consumer credit report, how credit bureaus compile consumer credit reports, the role of…

  16. Private Investment Purchase and Nursing Home Financial Health

    PubMed Central

    Cadigan, Rebecca Orfaly; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

    2015-01-01

    Objective To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Data Sources Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998–2010. Study Design Regression specification incorporating facility and time fixed effects. Principal Findings We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company’s real estate holdings. Conclusions Private investment acquired facilities are an important feature of today’s nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. PMID:25104476

  17. Servicing Issues. NASFAA Task Force Report

    ERIC Educational Resources Information Center

    National Association of Student Financial Aid Administrators, 2015

    2015-01-01

    Over the last several years the financial aid community has voiced concern about disruptions, inconsistencies, and lack of quality servicing on federal student loans. It has been difficult to fully grasp the extent to which servicing issues exist and to understand the disparate servicing practices between various servicers. The joint Servicing…

  18. Adopting Extensible Business Reporting Language (XBRL): A Grounded Theory

    ERIC Educational Resources Information Center

    Cruz, Marivic

    2010-01-01

    In 2007 and 2008, government challenges consisted of error prone, manually intensive, and inefficient environments for financial reporting. Banking regulators worldwide faced issues with respect to transparency, timeliness, quality, and managing risks associated with accounting opacity. The general problem was the existing reporting standards and…

  19. Financial Support for Community Colleges: A Bibliographic Summary with Abstracts.

    ERIC Educational Resources Information Center

    Maricopa County Community Coll. District, Phoenix, AZ.

    This annotated bibliography, arranged alphabetically by title, cites ERIC information analysis products; state annual fiscal reports, budget recommendations, and descriptive reports; articles; project reports; case studies; position papers; and monographs. Topics covered by these materials include: issues and trends in community college financing,…

  20. Annual Financial Report: Fiscal Year Ended June 30, 2008. Creating a University System for the 21st Century

    ERIC Educational Resources Information Center

    North Dakota University System, 2008

    2008-01-01

    The North Dakota University System's (the "System") discussion and analysis (MD&A) provides an overview of the System's financial activities and issues for the year ended June 30, 2008. It is designed to focus on the current year's activities, resulting changes and currently known facts to assist readers in understanding the…

  1. Long-Range Plan for Gateway Technical Institute. 1982-1987: Serving Kenosha, Racine, and Walworth Counties.

    ERIC Educational Resources Information Center

    Stoehr, Keith W.; Covelli, Nicholas J.

    This report presents Gateway Technical Institute's long-range plan for 1982-1987. After prefatory material discussing financial and non-financial factors that may impinge on the plan, Chapter I outlines the socioeconomic situation in the three-county area of Wisconsin served by the college and introduces some of the critical issues that the…

  2. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  3. Dynamics of analyst forecasts and emergence of complexity: Role of information disparity

    PubMed Central

    Ahn, Kwangwon

    2017-01-01

    We report complex phenomena arising among financial analysts, who gather information and generate investment advice, and elucidate them with the help of a theoretical model. Understanding how analysts form their forecasts is important in better understanding the financial market. Carrying out big-data analysis of the analyst forecast data from I/B/E/S for nearly thirty years, we find skew distributions as evidence for emergence of complexity, and show how information asymmetry or disparity affects financial analysts’ forming their forecasts. Here regulations, information dissemination throughout a fiscal year, and interactions among financial analysts are regarded as the proxy for a lower level of information disparity. It is found that financial analysts with better access to information display contrasting behaviors: a few analysts become bolder and issue forecasts independent of other forecasts while the majority of analysts issue more accurate forecasts and flock to each other. Main body of our sample of optimistic forecasts fits a log-normal distribution, with the tail displaying a power law. Based on the Yule process, we propose a model for the dynamics of issuing forecasts, incorporating interactions between analysts. Explaining nicely empirical data on analyst forecasts, this provides an appealing instance of understanding social phenomena in the perspective of complex systems. PMID:28498831

  4. Healthcare Financial Management Association, Principles and Practices Board. Statement no. 15: Valuation and financial statement presentation of charity service and bad debts by institutional healthcare providers.

    PubMed

    1993-02-01

    Principles and Practices Board (P&P Board) Statement No. 2, issued in 1978, provided a basis for differentiating between charity service and bad debts. The statement acknowledged that, while the differentiation was helpful, the financial accounting and reporting of charity service and bad debts were the same. In 1990, the American Institute of Certified Public Accountants (AICPA) published (after review and approval by the Financial Accounting Standards Board and the Governmental Accounting Standards Board) an extensive revision of the guide titled "Audits of Providers of Health Care Services." The revised guide substantially changed the reporting of bad debts and eliminated charity service from revenue. Disclosure of the entity's policy for providing charity service and the level of charity service provided is required by the revised guide. The P&P Board decided that a substantive revision of its Statement No. 2 was required to bring it into conformity with the revised guide and to provide direction on implementation of the revised guide's requirements. This statement supersedes Statement No. 2 and deals with the same issues, including bad debts.

  5. Examining U.S. and Spanish Annual Reports: Crisis Communication

    ERIC Educational Resources Information Center

    Palmer-Silveira, Juan C.; Ruiz-Garrido, Miguel F.

    2014-01-01

    Crisis has affected businesses worldwide. Many international corporations must cope with this turmoil, which affects their economic liability. Firms express their actual financial situation in the annual reports they issue every year. The annual report is a document that combines both promotional and informative features. Our study tries to find…

  6. 76 FR 44462 - Statement of General Policy or Interpretation; Commentary on the Fair Credit Reporting Act

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-26

    ... collection, assembly, and use of consumer report information and provides the framework for the credit... increased the obligations of users of consumer reports, particularly employers. Most significantly, the 1996... transferred authority to issue interpretive guidance under the FCRA to the Consumer Financial Protection...

  7. Training and Mandated Reporters' Confidence Levels: A Correlational Study

    ERIC Educational Resources Information Center

    Eichelberger, Cathy S.

    2011-01-01

    Child maltreatment is a costly social issue, both financially and in terms of children's well-being. All 50 states and many countries have enacted mandatory reporting laws, but not all of them require mandated reporter training. A multitude of studies have shown that many mandated reporters do not report all of the cases of suspected child abuse…

  8. ARIES Oxide Production Program Annual Report - FY14

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

    Kelley, Evelyn A.; Dinehart, Steven Mark

    A summary of the major accomplishments (September), milestones, financial summary, project performance and issues facing the ARIES Oxide Production Program at the close of FY14 is presented in this Executive Summary. Annual accomplishments are summarized in the body of the report.

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  11. An Assessment of Low-Power Television for the Nonprofit Community.

    ERIC Educational Resources Information Center

    Carey, John

    Intended to provide a general understanding of the opportunities and problems associated with low power television (LPTV), this report deals with the legal, technical, financial, and marketplace issues that should be methodically assessed in order to establish an LPTV service. The three chapters in Part 1 address basic issues and provide a brief…

  12. 17 CFR 240.17Ad-11 - Reports regarding aged record differences, buy-ins and failure to post certificate detail to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... behalf of that issuer, determined by reference to the control book and current market prices. (2) An aged... the chief financial officer of the issuer of the securities for which the aged record difference...) With respect to an issue of municipal securities, to the chief financial officer of the issuer of the...

  13. 17 CFR 240.17Ad-11 - Reports regarding aged record differences, buy-ins and failure to post certificate detail to...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... behalf of that issuer, determined by reference to the control book and current market prices. (2) An aged... the chief financial officer of the issuer of the securities for which the aged record difference...) With respect to an issue of municipal securities, to the chief financial officer of the issuer of the...

  14. Dying with Dignity: Difficult Times, Difficult Choices. A Report Presented by the Chairman of the Select Committee on Aging. House of Representatives, Ninety-Ninth Congress, First Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Select Committee on Aging.

    This report from the Select Committee on Aging examines financial, medical, and social issues surrounding terminally ill patients with special emphasis on the elderly terminally ill. The first section discusses topics related to the medical treatment of the terminally ill. Two basic issues are important: the right to have medical treatment and the…

  15. Strategies for navigating the healthcare credit market.

    PubMed

    Wareham, T L

    2001-04-01

    Not-for-profit healthcare organizations are experiencing a tightened credit market due to financial stresses on the healthcare industry such as declining payments, effects of the Balanced Budget Act of 1997, and the shift to outpatient care. In the future, healthcare organizations wanting to access the capital market will be expected to preserve cash as an "insurance policy," offer greater security and stricter covenants, and report financial information on a quarterly basis. To meet these requirements and navigate today's tighter credit market, healthcare financial managers will need to focus on the organization's most reliably profitable areas of business, link strategic and financial issues, and carefully monitor the balance sheet.

  16. Report to the General Assembly [of Illinois].

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    In this nine-part report to Illinois' General Assembly, the Illinois Community College Board (ICCB) reviews Board powers and duties, and systemwide goals, financial resources, student characteristics and outcomes, educational programs, training and economic development activities, programs for special populations, and current issues of importance…

  17. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... shall provide access to appropriate books, documents, papers and records to allow the Secretary to... government auditing standards issued by the Comptroller General, or a public accountant who meets such...

  18. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... shall provide access to appropriate books, documents, papers and records to allow the Secretary to... government auditing standards issued by the Comptroller General, or a public accountant who meets such...

  19. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... shall provide access to appropriate books, documents, papers and records to allow the Secretary to... government auditing standards issued by the Comptroller General, or a public accountant who meets such...

  20. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... shall provide access to appropriate books, documents, papers and records to allow the Secretary to... government auditing standards issued by the Comptroller General, or a public accountant who meets such...

  1. Incorporating International Accounting into the MBA Curriculum: Exploring Implications of the Financial Reporting Crisis of 2001-2009

    ERIC Educational Resources Information Center

    Langmead, Joseph M.; Sedaghat, Ali M.; Unger, Michael L.

    2010-01-01

    Recent developments in the global business environment have led to important changes in accounting/auditing regulations, and have implications for the business school curriculum. While many of these issues are covered in advanced accounting courses, generally taken only by majors, the issues are sufficiently important that nonaccounting majors, at…

  2. 31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

  3. 31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

  4. Which is feared more: harm to the ego or financial peril? A survey of anesthesiologists' attitudes about medical malpractice.

    PubMed

    Burkle, Christopher M; Martin, David P; Keegan, Mark T

    2012-09-01

    This article reports the results of a study of anesthesiologists to assess their concerns regarding medical malpractice liability risk. Specifically, it explored whether their fears stem more from being named as a party to a suit or from the financial impact of damage awards. According to the respondents, their reputation among patients and colleagues is of greater concern than the financial impact of a malpractice suit. Forty-six percent of the 149 respondents reported a constant fear of malpractice risk; 43% were concerned about their reputation among colleagues and 57% feared their reputation would be compromised among patients. A large majority voiced concern about potential inclusion in the National Practitioner Data Bank (83%) and their rankings on online physician-grading sites (85%). Forty-one percent said financial consequences were a concern, and 54% indicated that obtaining affordable liability coverage was an issue.

  5. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

  6. Tips for School Districts: GASB's New Fund Balance Standards

    ERIC Educational Resources Information Center

    Mead, Dean Michael

    2010-01-01

    In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

  7. Excellence and Accountability. Report of the Governor's Task Force on Higher Education Reform.

    ERIC Educational Resources Information Center

    New Mexico State Commission on Postsecondary Education, Santa Fe.

    A task force report recommends ways to promote educational reform in higher education in New Mexico. Forty recommendations address the following areas: institutional missions, academic excellence and accountability, community colleges, student financial aid, affirmative action, economic development, capital outlay, and funding issues. Specific…

  8. Applying Statement 34's Capital Asset Requirements.

    ERIC Educational Resources Information Center

    Finden, Randal

    2001-01-01

    Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement…

  9. The Entrepreneurial and Adaptive University. Report of the Second U.S. Study Visit.

    ERIC Educational Resources Information Center

    Davies, John L.

    1987-01-01

    The report filed by senior European university administrators after their visit to U.S. universities examines the movement toward entrepreneurialism and the related issues of administrative organization and change, planning and financial management, client relations, delivery systems, technology transfer, government-school relations, and the…

  10. Providers must plan for accrual of medical malpractice claims.

    PubMed

    Zatorski, R

    1988-11-01

    Because of the change in accounting regulations that requires accrual for certain medical malpractice claims, healthcare providers could soon be experiencing significant effects on their financial results. AICPA Statement Position 87-1, "Accounting for Asserted and Unasserted Medical Malpractice Claims of Health Care Providers and Related Issues," states that if healthcare providers have not transferred all risk for medical malpractice claims arising out of occurrences prior to the financial statement date to a third party, some accrual will be required. Providers need to prepare themselves for the financial problems that could arise from these reporting guidelines. Estimating the potential accrual amounts with advanced planning and extensive data gathering and analysis could lower a healthcare provider's financial risk.

  11. Economic values and corporate financial statements.

    PubMed

    Magness, Vanessa

    2003-07-01

    Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

  12. 31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

  13. 31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

  14. Does Green Investment Increase Financial Performance? Empirical Evidence from Indonesian Companies

    NASA Astrophysics Data System (ADS)

    Chariri, Anis; Bukit, Gretta Ratna Sari Br; Eklesia, Octrine Bethary; Christi, Bourinta Uly; Tarigan, Daisy Meirisa

    2018-02-01

    The negative effects of globalization and rapid growth of industries on environment have changed the business paradigm from profit issues to profit, people and planet (triple bottom line). Consequently, a number of companies have invested their money in environmental issues (called as green investment). This study aims to investigate the effect of firm characteristics on green investment and how green investment influences financial performance. Using annual reports of companies receiving the Program for Pollution Control, Evaluation and Rating (PROPER) award and listed on the Indonesia Stock Exchanges in the year of 2009-2014 as research data, the findings showed that firm size, foreign ownership, industry profile, and frequency of audit committee meeting significantly influenced green investment whereas ISO14001 management certification had no effect on it. Interestingly, green investment positively determined an increase in firm financial performance. This reveals that the better the green investment, the higher the financial performance of the companies. The findings contribute to the importance of adopting green investment as a company's strategy to increase profit without destroying the environment. Secondly, this finding can be used by government as a reference for formulating any regulations concerning business and environment. Finally, the finding contributes to the importance of including environmental issues in business education.

  15. Measuring financial performance: an overview of financial statements.

    PubMed

    Dalsted, N L

    1995-07-01

    Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

  16. Supporting Youth Transitioning out of Foster Care. Issue Brief 3: Employment Programs. OPRE Report No. 2014-70

    ERIC Educational Resources Information Center

    Edelstein, Sara; Lowenstein, Christopher

    2014-01-01

    This issue brief is one of three that focus on programs providing services to youth transitioning out of foster care in three common service domains: education, employment, and financial literacy and asset building. This brief highlights why employment services are important to youth currently or formerly in foster care, what we know about the…

  17. Strategies to use tablet computers for collection of electronic patient-reported outcomes.

    PubMed

    Schick-Makaroff, Kara; Molzahn, Anita

    2015-01-22

    Mobile devices are increasingly being used for data collection in research. However, many researchers do not have experience in collecting data electronically. Hence, the purpose of this short report was to identify issues that emerged in a study that incorporated electronic capture of patient-reported outcomes in clinical settings, and strategies used to address the issues. The issues pertaining to electronic patient-reported outcome data collection were captured qualitatively during a study on use of electronic patient-reported outcomes in two home dialysis units. Fifty-six patients completed three surveys on tablet computers, including the Kidney Disease Quality of Life-36, the Edmonton Symptom Assessment Scale, and a satisfaction measure. Issues that arose throughout the research process were recorded during ethics reviews, implementation process, and data collection. Four core issues emerged including logistics of technology, security, institutional and financial support, and electronic design. Although use of mobile devices for data collection has many benefits, it also poses new challenges for researchers. Advance consideration of possible issues that emerge in the process, and strategies that can help address these issues, may prevent disruption and enhance validity of findings.

  18. Changes in retiree health benefits: results of a national survey.

    PubMed

    de Lissovoy, G; Kasper, J D; Di Carlo, S; Gabel, J

    1990-01-01

    Employers are increasingly concerned by the cost of health benefits provided to retired workers. One reason is that the Financial Accounting Standards Board (FASB), the organization that establishes "generally accepted accounting principles," has proposed altering the way firms report expenditures for retiree medical coverage on financial statements. We recently completed a national survey of business firms offering retiree health benefits to address three issues: 1) What is the current structure of retiree health benefit plans? 2) What changes are firms planning to implement in the structure of their retiree health benefits? 3) To what extent are these changes due to the FASB proposal? The FASB reporting proposal is only one factor underlying these changes. More important is the real financial pressure on firms due to the accelerating cost of retiree health care.

  19. GASB to Issue Proposals on Pensions.

    ERIC Educational Resources Information Center

    Gauthier, Stephen

    1994-01-01

    The Governmental Accounting Standards Board has released three exposure drafts addressing the proper accounting and financial reporting for pensions. If approved, the new guidance would affect both pension plans and employers offering pension benefits to their employees. (Author)

  20. 20 CFR 435.52 - Financial reporting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... to comply with legislative requirements, SSA will issue instructions to require recipients to submit...

  1. 20 CFR 435.52 - Financial reporting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... to comply with legislative requirements, SSA will issue instructions to require recipients to submit...

  2. 20 CFR 435.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... to comply with legislative requirements, SSA will issue instructions to require recipients to submit...

  3. 20 CFR 435.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... to comply with legislative requirements, SSA will issue instructions to require recipients to submit...

  4. 20 CFR 435.52 - Financial reporting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... to comply with legislative requirements, SSA will issue instructions to require recipients to submit...

  5. 31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 548.409 Section 548.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial...

  6. 31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 546.409 Section 546.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 546.409 Credit extended and cards issued by U.S. financial...

  7. 31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 548.409 Section 548.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial...

  8. 31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 546.409 Section 546.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 546.409 Credit extended and cards issued by U.S. financial...

  9. 31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 548.409 Section 548.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial...

  10. 31 CFR 549.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 549.409 Section 549.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 549.409 Credit extended and cards issued by U.S. financial...

  11. 31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 546.409 Section 546.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 546.409 Credit extended and cards issued by U.S. financial...

  12. 31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 548.409 Section 548.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial...

  13. 31 CFR 549.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 549.409 Section 549.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 549.409 Credit extended and cards issued by U.S. financial...

  14. 31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 542.409 Section 542.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial...

  15. 31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 546.409 Section 546.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 546.409 Credit extended and cards issued by U.S. financial...

  16. 31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 542.409 Section 542.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial...

  17. 31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 542.409 Section 542.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial...

  18. 31 CFR 549.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 549.409 Section 549.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 549.409 Credit extended and cards issued by U.S. financial...

  19. 31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 542.409 Section 542.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial...

  20. 31 CFR 549.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 549.409 Section 549.409 Money and Finance: Treasury Regulations Relating... SANCTIONS REGULATIONS Interpretations § 549.409 Credit extended and cards issued by U.S. financial...

  1. The Report of the Second National Conference on Consumer Protection in Postsecondary Education. Report No. 64.

    ERIC Educational Resources Information Center

    Education Commission of the States, Denver, CO.

    The second National Conference on Consumer Protection in Postsecondary Education was a series of seminars on specific issues. The topics under discussion were (1) protecting the student financial interest; (2) student information needs and systems; (3) postsecondary education institutional responses; (4) regulations and safeguards; and (5) full…

  2. 31 CFR 1010.370 - Reports of certain domestic coin and currency transactions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... this chapter, the Secretary may issue an order requiring any domestic financial institution or group of... transaction to file a report in the manner and to the extent specified in such order. The order shall contain... other monetary instruments as the Secretary may describe in such order) the total amounts or...

  3. Slicing the Apple: Need Amidst Affluence in New York City, 2002. Volume I: Technical Report [and] Volume II: Appendicies [and] Summary Report.

    ERIC Educational Resources Information Center

    2002

    This report provides a broad overview of significant issues and trends affecting human services in New York City. Written for decision makers, policymakers, service providers, and financial supporters, the first volume includes (1) "Introduction" (the social temperature of New York City); (2) "Who are New Yorkers?" (population…

  4. 31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 541.408 Section 541.408 Money and Finance: Treasury Regulations Relating... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial...

  5. 31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 543.409 Section 543.409 Money and Finance: Treasury Regulations Relating...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial...

  6. 31 CFR 594.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 594.410 Section 594.410 Money and Finance: Treasury Regulations Relating... TERRORISM SANCTIONS REGULATIONS Interpretations § 594.410 Credit extended and cards issued by U.S. financial...

  7. 31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 541.408 Section 541.408 Money and Finance: Treasury Regulations Relating... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial...

  8. 31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 541.408 Section 541.408 Money and Finance: Treasury Regulations Relating... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial...

  9. 31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 543.409 Section 543.409 Money and Finance: Treasury Regulations Relating...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial...

  10. 31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 541.408 Section 541.408 Money and Finance: Treasury Regulations Relating... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial...

  11. 31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 543.409 Section 543.409 Money and Finance: Treasury Regulations Relating...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial...

  12. 31 CFR 594.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 594.410 Section 594.410 Money and Finance: Treasury Regulations Relating... TERRORISM SANCTIONS REGULATIONS Interpretations § 594.410 Credit extended and cards issued by U.S. financial...

  13. 31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 543.409 Section 543.409 Money and Finance: Treasury Regulations Relating...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial...

  14. 31 CFR 594.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 594.410 Section 594.410 Money and Finance: Treasury Regulations Relating... TERRORISM SANCTIONS REGULATIONS Interpretations § 594.410 Credit extended and cards issued by U.S. financial...

  15. Money Matters: Recommendations for Financial Stress Research in Occupational Health Psychology.

    PubMed

    Sinclair, Robert R; Cheung, Janelle H

    2016-08-01

    Money is arguably the most important resource derived from work and the most important source of stress for contemporary employees. A substantial body of research supports the relationship between access to financial resources and health and well-being, both at individual and aggregated (e.g. national) levels of analysis. Yet, surprisingly little occupational health psychology research has paid attention to financial issues experienced specifically by those in the labour force. With these issues in mind, the overarching goal of the present paper was to address conceptual and measurement issues in the study of objective and subjective aspects of financial stress and review several assessment options available to occupational health psychology researchers for both aspects of financial stress. Where appropriate, we offer guidance to researchers about choices among various financial stress measures and identify issues that require further research attention. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

  16. Informant Report of Financial Capacity for Individuals With Chronic Acquired Brain Injury: An Assessment of Informant Accuracy.

    PubMed

    Sunderaraman, Preeti; Cosentino, Stephanie; Lindgren, Karen; James, Angela; Schultheis, Maria

    2018-03-29

    Primarily, to investigate the association between informant report and objective performance on specific financial capacity (FC) tasks by adults with chronic, moderate to severe acquired brain injury, and to examine the nature of misestimates by the informants. Cross-sectional design. A postacute, community-based rehabilitation center. Data were obtained from 22 chronic acquired brain injury (CABI) adults, mean age of 46.6 years (SD = 8.67), mean years of education of 13.45 years (SD = 2.15), with moderate to severe acquired brain injury (86% had traumatic brain injury), with a mean postinjury period of 17.14 years (SD = 9.5). Whereas the CABI adults completed the Financial Competence Assessment Inventory interview-a combination of self-report and performance-based assessment, 22 informants completed a specifically designed parallel version of the interview. Pearson correlations and 1-sample t tests based on the discrepancy scores between informant report and CABI group's performance were used. The CABI group's performance was not associated with its informant's perceptions. One-sample t tests revealed that informants both underestimated and overestimated CABI group's performance. Results indicate lack of correspondence between self- and informant ratings. Further investigation revealed that misestimations by informants occurred in contrary directions with CABI adults' performance being inaccurately rated. These findings raise critical issues related to assuming that the informant report can be used as a "gold standard" for collecting functional data related to financial management, and the idea that obtaining objective data on financial tasks may represent a more valid method of assessing financial competency in adults with brain injury.

  17. AICPA allows low-cost options for compiled financial statements.

    PubMed

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

    The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.

  18. The Self-Sufficiency Project at 36 Months: Effects of a Financial Work Incentive on Employment and Income.

    ERIC Educational Resources Information Center

    Michalopoulos, Charles; Card, David; Gennetian, Lisa A.; Harknett, Kristen; Robins, Philip K.

    This report previews the Self-Sufficiency Project's (SSP's) longer-term effects by looking at these four related issues: wage progression, job retention, marital status, and attitudes toward work. A companion report, available separately, examines SSP's effects on children. Chapter 1 discusses the SSP research and demonstration project that…

  19. Status of Higher Education in Connecticut: A Report to the Governor and General Assembly. BHE Reports.

    ERIC Educational Resources Information Center

    Connecticut State Board of Higher Education, Hartford.

    Current data on enrollment, degrees conferred, academic programs, finances, student financial assistance, and capital facilities in Connecticut higher education institutions are summarized, and significant policy issues that the state must address on both a short-term and long-range basis are examined. Findings from the Board of Higher Education…

  20. Higher Education. Verification Helps Prevent Student Aid Payments to Ineligible Noncitizens. Report to Congressional Committees.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    This report assesses the extent to which ineligible noncitizens receive postsecondary federal student financial assistance. The study focused on the following issues: (1) processes needed to ensure that ineligible noncitizens do not receive federal student aid under Title IV of the Higher Education Act, (2) the numbers of potentially ineligible…

  1. Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation

    DTIC Science & Technology

    2010-07-01

    brokers are required to be members of the Financial Industry Regulatory Authority (FINRA), a non -governmental self-regulatory organization for the...Issues and Legislation Baird Webel Specialist in Financial Economics Rena S. Miller Analyst in Financial Economics July 1, 2010 Congressional...4173) and the Restoring American Financial Stability Act (S. 3217)....................................................................... 12

  2. Financial Literacy. Snapshots. Volume 6, Issue 6, Article 1

    ERIC Educational Resources Information Center

    Thomson, Sue

    2015-01-01

    Young people face financial issues at an earlier age than their parents. Decisions about higher education, the need to be able to manage online payment facilities or even mobile phone plans require a level of financial literacy. PISA 2012 offered an opportunity to collect information about the financial literacy of Australian 15-year-old students,…

  3. Financial issues for commercial space ventures: Paying for the dreams

    NASA Technical Reports Server (NTRS)

    Egan, J. J.

    1984-01-01

    Various financial issues involved in commercial space enterprise are discussed. Particular emphasis is placed on the materials processing area: the current state of business plan and financial developments, what is needed for enhanced probability of success of future materials development efforts in attracting financial backing, and finally, the risks involved in this entire business area.

  4. Financial Burden in Survivors of Childhood Cancer: A Report From the Childhood Cancer Survivor Study.

    PubMed

    Nipp, Ryan D; Kirchhoff, Anne C; Fair, Douglas; Rabin, Julia; Hyland, Kelly A; Kuhlthau, Karen; Perez, Giselle K; Robison, Leslie L; Armstrong, Gregory T; Nathan, Paul C; Oeffinger, Kevin C; Leisenring, Wendy M; Park, Elyse R

    2017-10-20

    Purpose Survivors of childhood cancer may experience financial burden as a result of health care costs, particularly because these patients often require long-term medical care. We sought to evaluate the prevalence of financial burden and identify associations between a higher percentage of income spent on out-of-pocket medical costs (≥ 10% of annual income) and issues related to financial burden (jeopardizing care or changing lifestyle) among survivors of childhood cancer and a sibling comparison group. Methods Between May 2011 and April 2012, we surveyed an age-stratified, random sample of survivors of childhood cancer and a sibling comparison group who were enrolled in the Childhood Cancer Survivor Study. Participants reported their household income, out-of-pocket medical costs, and issues related to financial burden (questions were adapted from national surveys on financial burden). Logistic regression identified associations between participant characteristics, a higher percentage of income spent on out-of-pocket medical costs, and financial burden, adjusting for potential confounders. Results Among 580 survivors of childhood cancer and 173 siblings, survivors of childhood cancer were more likely to have out-of-pocket medical costs ≥ 10% of annual income (10.0% v 2.9%; P < .001). Characteristics of the survivors of childhood cancer that were associated with a higher percentage of income spent on out-of-pocket costs included hospitalization in the past year (odds ratio [OR], 2.3; 95% CI, 1.1 to 4.9) and household income < $50,000 (OR, 5.5; 95% CI, 2.4 to 12.8). Among survivors of childhood cancer, a higher percentage of income spent on out-of-pocket medical costs was significantly associated with problems paying medical bills (OR, 8.9; 95% CI, 4.4 to 18.0); deferring care for a medical problem (OR, 3.0; 95% CI, 1.6 to 5.9); skipping a test, treatment, or follow-up (OR, 2.1; 95% CI, 1.1 to 4.0); and thoughts of filing for bankruptcy (OR, 6.6; 95% CI, 3.0 to 14.3). Conclusion Survivors of childhood cancer are more likely to report spending a higher percentage of their income on out-of-pocket medical costs, which may influence their health-seeking behavior and potentially affect health outcomes. Our findings highlight the need to address financial burden in this population with long-term health care needs.

  5. Living experiences of Indian adult cancer survivors--a brief report.

    PubMed

    Mohanti, Bidhu Kalyan; Kaur, Jaspreet

    2015-01-01

    This pilot study looked into the physical, social, psychological and economic issues of Indian adult cancer survivors. Assumed cancer free patients, after cancer directed therapy (CDT), were assessed on the basis of a questionnaire developed by the investigators. The mental status of the survivors was elicited by modified MINI international neuro-psychiatric interview. This cross sectional assessment was conducted as a direct interaction with each patient for 30 to 45 minutes at a cancer hospital in 2012. Thirty one adult cancer survivors participated in this study. Median age was 53 years with a median follow up duration of 21.8 months (Range 2.3-194.1 months). The majority (68%) did not receive financial support for treatment. Median interval after CDT to start of activity of daily living was 1.5 months (range: 0-24 months). Fatigue and loss of appetite were reported by 52% and 29% respectively. The cancer diagnosis and its treatment adversely impacted the financial condition in 42% of patients. Nineteen percent each showed social anxiety and post-traumatic stress disorder and another 13% patients reported depression. This prospective assessment highlights survivorship issues and the need to address those issues particularly in the context of developing countries where resources and manpower are limited.

  6. Financial Issues Experienced by Students in Private Higher Education Institutions

    ERIC Educational Resources Information Center

    Alkandari, Nabila Y.

    2014-01-01

    The study was conducted in order to understand the way in which the financial status of students in Kuwait is affected as a result of enrolling in private higher education institutions. The aim is to analyze whether they face financial issues upon the time of payment and how these issues can be resolved. The analysis was done on a sample of 1280…

  7. Principles and practices board. Issue Analysis 98-1. Compliance with laws and regulations for healthcare organizations. Healthcare Financial Management Association.

    PubMed

    1998-09-01

    This is the third Issue Analysis of HFMA's Principles and Practices (P&P) Board. The P&P Board writes an Issue Analysis in response to the need for practical information on emerging issues in healthcare financial management. An Issue Analysis is factual but not authoritative. It is not sent out for public comment and provides the healthcare industry short-term assistance on emerging issues. The purpose of P&P Board Issue Analysis 98-1, Compliance with Laws and Regulations for Healthcare Organizations, is to help healthcare financial managers understand their responsibility to implement and maintain an effective internal control system to ensure compliance with laws and regulations.

  8. The Financial Assessment of Colleges and Universities and Its Implication for State Policy. [Working] Papers in Education Finance, No. 4.

    ERIC Educational Resources Information Center

    Minter, W. John

    Important issues and technical problems related to assessing the financial health of colleges and universities are described, along with implications of financial health assessment for state policy-making. It is proposed that a distinction be made between the assessments of financial health and program success. Other issues that should be…

  9. Insurance-related and financial challenges reported by managed care enrollees with breast cancer.

    PubMed

    Klimmek, Rachel; Snow, Denise; Wenzel, Jennifer

    2010-10-01

    Cancer survivors in the United States often encounter significant challenges in obtaining and paying for medical care. Multiple research studies have examined these issues in Medicare and Medicaid populations and the underinsured, but very little is known about insurance-related challenges encountered by cancer survivors enrolled in private insurance programs such as managed care. This secondary analysis of data explored the insurance-related and financial challenges reported by women enrolled in a managed care organization during cancer treatment and early follow-up. The researchers reviewed semistructured interviews with 14 women with breast cancer near the time of diagnosis, midway through treatment, and after treatment completion. Most women reported considerable stress related to performance of insurance-related tasks during or immediately after treatment, which resulted in negative emotional and psychological experiences. This article presents recommendations for how oncology nurses can intervene to assess and address these challenges and their effects. Future research should examine best practices related to nursing management of insurance-related and financial challenges during cancer.

  10. Department of Defense Report and Plan on Services to Military Dependent Children with Autism

    ERIC Educational Resources Information Center

    Exceptional Parent, 2007

    2007-01-01

    Military families who have a member with autism would like to have expanded options for providing care, easing financial burden, and increasing the prospect for greater results for their family member. The Department of Defense (DoD) issued a report in July, covering its belief in the efficacy of applied behavior analysis (ABA) as a form of…

  11. Report on Alternative Models for Presidential Libraries Issued in Response to the Requirements of PL 110-404

    ERIC Educational Resources Information Center

    National Archives and Records Administration, 2009

    2009-01-01

    The Presidential Historical Records Preservation Act of 2008 [PL 110-404] requires that the Archivist of the United States submit to Congress a report on alternative models for Presidential archival depositories that: (1) Reduces the financial burden on the Federal Government; (2) Improves the preservation of Presidential records; and (3) Reduces…

  12. Renewing the Public Investment. Final Report and Recommendations of the Advisory Commission on Investing in the State Colleges.

    ERIC Educational Resources Information Center

    New Jersey State Coll. Governing Boards Association, Inc., Trenton.

    This is the final report on long range planning for financial support for and investment in New Jersey's state colleges. Opening sections summarize the findings of the Advisory Commission on Investing in the State Colleges charged with examining the issues, origins, membership, charge and general principles of that Commission, the economic, social…

  13. Financial Issues and Relationship Outcomes among Cohabiting Individuals

    ERIC Educational Resources Information Center

    Dew, Jeffrey

    2011-01-01

    Few studies have examined how financial relationship issues are associated with cohabiting individuals' risk of union dissolution or marriage. Competing-risks Cox regressions using the cohabiting data in the National Survey of Families and Households (N = 483) found that financial disagreements predicted union dissolution, whereas disagreements…

  14. American Medical Education: Institutions, Programs, and Issues.

    ERIC Educational Resources Information Center

    Jones, Robert F.

    This report presents information about the academic medical centers belonging to the Association of American Medical Colleges (AAMC) and profiles American medical education generally. Following a brief introduction, a section on institutions and resources offers information on medical schools' financial support, faculties, and faculty practice…

  15. Customer Driven Uniform Manufacture (CDUM) Program. Customer Driven Uniform Management Apparel Research

    DTIC Science & Technology

    2008-11-13

    Final Technical Report 4 consumption patterns, and production status. The current version of the AAVS DataMart contains apparel and textile data...which stores the summary of the activity by item; Daily Issues which contains all the issues for the day; Daily Receipts which contains all receipts...entered for the day; and, Open Requisitions which contains all open DSCP Requisitions and Local Purchase Orders. Supply and financial transactions are

  16. Malpractice paid losses and financial performance of nursing homes.

    PubMed

    Zhao, Mei; Haley, D Rob; Oetjen, Reid M; Carretta, Henry J

    2011-01-01

    Florida's nursing home industry has experienced significant financial pressure over the past decade. One of the primary reasons is the dramatic increase in litigation activity for nursing home providers claiming negligent care and abuse. Although anecdotal reports indicate a higher cost because of malpractice in nursing facilities, few studies have examined the extent of malpractice paid losses and their effect on the financial performance of nursing homes. The purpose of this study was to examine the impact of malpractice paid losses on the financial performance of nursing homes. Medicare Cost Report data and Online Survey, Certification, and Reporting data for Florida skilled nursing facilities over the 6-year period from 2001 to 2006 were used to calculate the malpractice paid losses and the financial performance indicators as well as the nursing home organizational and market factors. Descriptive analysis and multivariate regression analysis were used to examine the effect of paid loss on financial performance. The paid loss for malpractice claims was strongly associated with financial performance. Nursing facilities with malpractice paid losses had consistently lower total margins over the study period. The threat of nursing home litigation may create an incentive for nursing homes to improve quality of care; however, large paid claims can also force nursing homes into a financial situation where the organization no longer has the resources to improve quality. Nursing home managers must assess their malpractice litigation risk and identify tactics to mitigate these risks to better provide a safe and secure environment for the older persons. In addition, this research offers support for local, state, and federal policymakers to revisit the issue of malpractice litigation and the nursing home industry through its insight on the relationship of nursing home margins and litigation.

  17. Financial Viability of Institutions. Issues in Post-Secondary Education.

    ERIC Educational Resources Information Center

    Jenny, Hans H.

    Financial viability in postsecondary education is considered as part of the Postsecondary Education Core Design Project sponsored by the National Center for Education Statistics. Financial viability is defined within the scope of postsecondary education, and key policy issues at the national, state, and institutional levels are identified.…

  18. Protecting subjects, preserving trust, promoting progress I: policy and guidelines for the oversight of individual financial interests in human subjects research.

    PubMed

    2003-02-01

    In December 2001, the AAMC Task Force on Financial Conflicts of Interest in Clinical Research released this report, the first of two (both published in this issue of Academic Medicine). This report focuses on gaps in existing federal financial disclosure regulations of individual conflicts of interests, finding that additional scrutiny is recommended in two areas: human subjects research and privately sponsored research. The task force suggests that when potential conflicts exist, a conflicts of interest committee should apply a rebuttable presumption against engaging in human subjects research. The task force recommends that the circumstances giving rise to the presumption against the proposed activity be balanced against compelling circumstances in favor of the conduct of the research. The AAMC task force delineates core principles to guide institutional policy development. First, an institution should regard all significant financial interests in human subjects research as requiring close scrutiny. Second, in the event of compelling circumstances, an individual holding a significant financial interest may be permitted to conduct the research. Whether circumstances are deemed compelling will depend in each case upon the nature of the science, the nature of the interest, how closely the interest is related to the research, and the degree to which the interest may be affected by the research. Four other core principles for development of institutional policies are identified in the report, pertaining to reporting, monitoring, management of conflicts, and accountability.

  19. 26 CFR 1.679-3 - Transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) The intermediary timely complied with the reporting requirements of section 6048, if applicable. (3... adjusted issue price of the obligation (within the meaning of § 1.1275-1(b)) plus any accrued but unpaid... otherwise maintain its financial viability; and (iii) Includes an arrangement reflected in a comfort letter...

  20. 14 CFR 1274.205 - Consortia as recipients.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... better share the projects financial costs (e.g., the 50 percent recipient's cost share or other costs of... issues; (8) Internal and external reporting requirements; (9) Management structure of the consortium; (10... the consortia members (12) Agreements, if any, to share existing technology and data; (13) The firm...

  1. 14 CFR 1274.205 - Consortia as recipients.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... better share the projects financial costs (e.g., the 50 percent recipient's cost share or other costs of... issues; (8) Internal and external reporting requirements; (9) Management structure of the consortium; (10... the consortia members (12) Agreements, if any, to share existing technology and data; (13) The firm...

  2. 40 CFR 307.23 - EPA's review of preauthorization applications.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... management, project management, financial management and documentation procedures; (12) Whether the applicant... procedures for oversight and the reporting of project issues and progress; (16) Cooperation of the applicant...(s) is based upon the completion of the project, an operable unit, or a discrete phase of the...

  3. Industrial Processes to Reduce Generation of Hazardous Waste at DoD Facilities. Phase III Report. Appendix C. Workshop Manual Centralized Vehicle Wash Racks and Scheduled Maintenance Facilities, Fort Lewis, Washington.

    DTIC Science & Technology

    1985-12-01

    Lobster Shop - 759-2165. 4013 Ruston Way. Known for excellent seafood. Nautical The Bay Co. - 752-6661. 3327 Ruston Way. Various entrees. CI Shenanigans ...se- RCRA permit is inappropriate." Ac- forms of financial responsibility for rious potential health problem in New cording to Rogers and Darrah, under...admini- strative, monitoring, and financial standards for them. EPA will use these independently enforceable standards to issue permits to owners

  4. Customer service: the new battlefield for market share.

    PubMed

    Zimmerman, D; Zimmerman, P; Lund, C

    1997-10-01

    In a survey conducted by the authors of the following article, it was determined that more than 50 percent of employers and managed care companies dropped providers who failed customer service standards. Many employers stated that they changed health plans according to their employees' preferences. Managed care organizations reported that they use the data from customer service surveys to choose providers, facilitate contract negotiations, and determine provider bonuses. Healthcare financial professionals can gain competitive advantages and help secure their organizations' financial future by focusing their resources and attention toward customer service issues.

  5. Out-of-Pocket Payments and Subjective Unmet Need of Healthcare.

    PubMed

    Schokkaert, Erik; Steel, Jonas; Van de Voorde, Carine

    2017-10-01

    We present a critical review of the literature that discusses the link between the level of out-of-pocket payments in developed countries and the share of people in these countries reporting that they postpone or forgo healthcare for financial reasons. We discuss the pros and cons of measuring access problems with this subjective variable. Whereas the quantitative findings in terms of numbers of people postponing care must be interpreted with utmost caution, the picture for the vulnerable groups in society is reasonably robust and unsurprising: people with low incomes and high morbidity and incomplete (or non-existent) insurance coverage are most likely to postpone or forgo healthcare for financial reasons. It is more surprising that people with high incomes and generous insurance coverage also report that they postpone care. We focus on some policy-relevant issues that call for further research: the subtle interactions between financial and non-financial factors, the possibility of differentiation of out-of-pocket payments between patients and between healthcare services, and the normative debate around accessibility and affordability.

  6. The effects of financial pressures on adherence and glucose control among racial/ethnically diverse patients with diabetes.

    PubMed

    Ngo-Metzger, Quyen; Sorkin, Dara H; Billimek, John; Greenfield, Sheldon; Kaplan, Sherrie H

    2012-04-01

    The Affordable Care Act is designed to decrease the numbers of uninsured patients in U.S. However, even with insurance, patients who have financial hardships may have difficulty obtaining their medications because of cost issues. Among patients with type 2 diabetes, to examine the association between patients' self-reported financial pressures on cost-related medication non-adherence and glucose control. Additionally, to examine whether having insurance decrease the financial pressures of diabetes care. Racially/ethnically diverse patients (N = 1,361; 249 non-Hispanic whites, 194 Vietnamese, and 533 Mexican American) with type 2 diabetes were recruited from seven outpatient clinics for a cross-sectional, observational study. Although both Vietnamese and Mexican-American patients reported having low annual incomes, more Mexican Americans reported the presence of financial barriers to getting medical care and perceived financial burden due to their diabetes, compared to whites and Vietnamese (p < 0.001). Over half (53.2%) of Mexican Americans reported cost-related non-adherence compared to 27.2% of white and 27.6% of Vietnamese patients (p < 0.001). Perceived financial burden was found to be associated with poor glucose control (HbA1c ≥8%), after adjusting for sociodemographic and health characteristics (aOR = 1.70, 95%CI 1.09-2.63), but not when adjusting for non-adherence. Similarly, a significant association between presence of financial barriers and HbA1c (aOR = 1.69, 95%CI 1.23-2.32) was attenuated with the inclusion of insurance status in the model. Being uninsured (aOR = 1.90, 95%CI 1.13-3.21) and non-adherent (aOR = 1.49, 95%CI 1.06-2.08) were each independently associated with HbA1c. While having health insurance coverage eliminated some of the financial barriers associated with having diabetes, low-income patients still faced significant financial burdens. Thus, providing health insurance to more individuals is only the first step towards eliminating health disparities. It is important to address medication cost in order to improve medication adherence and glucose control.

  7. 31 CFR 598.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ....S. financial institutions. 598.409 Section 598.409 Money and Finance: Treasury Regulations Relating... NARCOTICS KINGPIN SANCTIONS REGULATIONS Interpretations § 598.409 Credit extended and cards issued by U.S. financial institutions. The prohibition in § 598.203 on dealing in property in which a specially designated...

  8. 31 CFR 588.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... BALKANS STABILIZATION REGULATIONS Interpretations § 588.409 Credit extended and cards issued by U.S... not limited to, charge cards, debit cards, or other credit facilities issued by a U.S. financial...

  9. 31 CFR 594.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... TERRORISM SANCTIONS REGULATIONS Interpretations § 594.410 Credit extended and cards issued by U.S. financial... agreements, including, but not limited to, charge cards, debit cards, or other credit facilities issued by a...

  10. United States Department of Defense: Agency Financial Report Fiscal Year 2014

    DTIC Science & Technology

    2014-01-01

    Defense Review (QDR) 2014 to Congress in March 2014. The QDR is a legislatively -mandated report, issued every four years, that evaluates the...Operational Test & Evaluation General Counsel, DoD ASD ( Legislative Affairs) ATSD (Public Affairs) DoD Chief Information Officer Director, Net...in Billions Breakout Accounts Payable $19.8 1% Military Retirement and Employment Benefits $2,334.0 95% Environmental and Disposal Liabilities

  11. Tactical Aircraft Modernization: Issues for Congress

    DTIC Science & Technology

    2008-12-17

    Representative Curt Weldon began a hearing by observing that tactical aviation is “in the midst of a massive train wreck financially.” Representative... Weldon noted that the costs of the F-22 and JSF had increased by “well over 100” and 80% respectively, and one impact of these increases was reduced...unsettled issue. A report by the Defense Science Board published in the Spring of 2000 noted that the defense industry was in the midst of a painful

  12. 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.

  13. Natural gas 1998: Issues and trends

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

    NONE

    Natural Gas 1998: Issues and Trends provides a summary of the latest data and information relating to the US natural gas industry, including prices, production, transmission, consumption, and the financial and environmental aspects of the industry. The report consists of seven chapters and five appendices. Chapter 1 presents a summary of various data trends and key issues in today`s natural gas industry and examines some of the emerging trends. Chapters 2 through 7 focus on specific areas or segments of the industry, highlighting some of the issues associated with the impact of natural gas operations on the environment. 57 figs.,more » 18 tabs.« less

  14. 14 CFR § 1274.205 - Consortia as recipients.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... better share the projects financial costs (e.g., the 50 percent recipient's cost share or other costs of... issues; (8) Internal and external reporting requirements; (9) Management structure of the consortium; (10... the consortia members (12) Agreements, if any, to share existing technology and data; (13) The firm...

  15. 77 FR 47399 - Funding Opportunity: Tribal Self-Governance Program; Planning Cooperative Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-08

    ... timely and efficient. Planning helps to identify issues in advance and ensures that the Tribe is fully... and financial management capability. Applicants are required to submit complete annual audit reports... the Planning Cooperative Agreement, the Tribe has had no uncorrected significant and material audit...

  16. It's Time to Implement GASB Statement 54

    ERIC Educational Resources Information Center

    Heinfeld, Gary; Nuehring, Bert

    2012-01-01

    In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Find Balance Reporting and Governmental Fund Type Definitions." This statement changes how a fund balance is classified on the face of the government fund financial statements and refines the definitions for government fund types. The statement's…

  17. Tensions Generated by Business Issues in Farm Business-Owning Couples

    ERIC Educational Resources Information Center

    Danes, Sharon M.; Lee, Yoon G.

    2004-01-01

    Business tensions were investigated for farm couples. Wives reported higher tension in four out of seven business tensions. Profit was the highest priority for husbands, whereas wives identified good family relationships as the highest priority. Transferring family financial resources to the business and having preschool children was associated…

  18. Presidents and the Big Picture

    ERIC Educational Resources Information Center

    Bornstein, Rita

    2008-01-01

    Today, many colleges and universities, both public and private, are in serious financial straits. What kind of leaders then are needed in this challenging higher-education environment? The Association of Governing Boards of Universities and Colleges issued a report a couple years ago that introduced the concept of "Integral Leadership." The report…

  19. Issues of Financial Assurance of Economy Greening in the Regions

    ERIC Educational Resources Information Center

    Shekhova, Natalia V.; Kireeva, Ekaterina E.; Nazarov, Michael A.; Peskova, Dinara R.; Gusakova, Elena P.; Dorozhkin, Vladimir E.

    2016-01-01

    The relevance of the analyzed issue is caused by the need to internalize environmental externalities in the modern world. The purpose of the article is to examine the issue of financial support of the green economy using the example of the regions included in the Volga Federal District (VFD). The leading methods to the study of this issue is a…

  20. Acceptability of financial incentives for breastfeeding: thematic analysis of readers' comments to UK online news reports.

    PubMed

    Giles, Emma L; Holmes, Matthew; McColl, Elaine; Sniehotta, Falko F; Adams, Jean M

    2015-05-16

    Whilst it is recommended that babies are breastfed exclusively for the first six months, many mothers do not maintain breastfeeding for this length of time. Previous research confirms that women and midwives value financial incentives for breastfeeding, but limited research has explored the wider acceptability of these interventions to the general public. This paper examines opinion towards financial incentives for breastfeeding using reader responses to UK on-line media coverage of a study undertaken in this area. This study used netnography to undertake a thematic analysis of 3,373 reader comments posted in response to thirteen articles, published in November 2013, which reported findings from a feasibility study of financial incentives for breastfeeding. All articles were published on one of six UK news websites that achieved a monthly audience of at least five million viewers across laptop and desktop computers and mobile devices during April-May 2013. Nine analytical themes were identified, with a majority view that financial incentives for breastfeeding are unacceptable. These themes cover a range of opinions: from negligent parents unable to take responsibility for their own actions; through to psychologically vulnerable members of society who should be protected from coercion and manipulation; to capable and responsible women who can, and should be allowed to, make their own decisions. Many views focused on the immediate costs of the intervention, concluding that this was something that was currently unaffordable to fund (e.g. by the NHS). Others contrasted the value of the incentive against other 'costs' of breastfeeding. There was some consideration of the issue of cost-effectiveness and cost-saving, where the potential future benefit from initial investment was identified. Many commenters identified that financial incentives do not address the many structural and cultural barriers to breastfeeding. Overall, those commenting on the on-line UK news articles viewed financial incentives for breastfeeding as unacceptable and that alternative, structural, interventions were likely to be more effective. Further consideration of how best to conduct internet-based qualitative research to elicit opinion towards public health issues is required.

  1. 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...

  2. 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...

  3. 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...

  4. Hospital management principles applicable to the veterinary teaching hospital.

    PubMed

    Harris, Donna L; Lloyd, James W; Marrinan, Mike

    2004-01-01

    The Skills, Knowledge, Aptitude, and Attitude (SKA) Subcommittee of the National Commission on Veterinary Economic Issues (NCVEI) has identified the need for veterinary teaching hospitals (VTH) to be at the forefront of progressive business management to serve as a model for both students and practitioners to emulate. To provide a foundation for developing a model, this study reviewed pertinent literature applicable to the management of a VTH. Much of the literature relevant to VTH management relates to work completed for the human side of medicine (academic health centers, or AHCs) or to the private sector. This review explores management practices in strategic planning, financial management, human resource management, marketing, pricing, operations, and legal issues. It is concluded that strategic management is important to provide the foundation for success in the VTH. In addition, periodic financial reports are recommended, as are the development and use of benchmarks for financial management. Establishing positive, motivating human resource practices is also suggested, along with development of a marketing plan based on a clear understanding of VTH core competencies and the market's specific needs.

  5. Legal, ethical, and financial dilemmas in electronic health record adoption and use.

    PubMed

    Sittig, Dean F; Singh, Hardeep

    2011-04-01

    Electronic health records (EHRs) facilitate several innovations capable of reforming health care. Despite their promise, many currently unanswered legal, ethical, and financial questions threaten the widespread adoption and use of EHRs. Key legal dilemmas that must be addressed in the near-term pertain to the extent of clinicians' responsibilities for reviewing the entire computer-accessible clinical synopsis from multiple clinicians and institutions, the liabilities posed by overriding clinical decision support warnings and alerts, and mechanisms for clinicians to publically report potential EHR safety issues. Ethical dilemmas that need additional discussion relate to opt-out provisions that exclude patients from electronic record storage, sale of deidentified patient data by EHR vendors, adolescent control of access to their data, and use of electronic data repositories to redesign the nation's health care delivery and payment mechanisms on the basis of statistical analyses. Finally, one overwhelming financial question is who should pay for EHR implementation because most users and current owners of these systems will not receive the majority of benefits. The authors recommend that key stakeholders begin discussing these issues in a national forum. These actions can help identify and prioritize solutions to the key legal, ethical, and financial dilemmas discussed, so that widespread, safe, effective, interoperable EHRs can help transform health care.

  6. A Seasonal Time-Series Model Based on Gene Expression Programming for Predicting Financial Distress

    PubMed Central

    2018-01-01

    The issue of financial distress prediction plays an important and challenging research topic in the financial field. Currently, there have been many methods for predicting firm bankruptcy and financial crisis, including the artificial intelligence and the traditional statistical methods, and the past studies have shown that the prediction result of the artificial intelligence method is better than the traditional statistical method. Financial statements are quarterly reports; hence, the financial crisis of companies is seasonal time-series data, and the attribute data affecting the financial distress of companies is nonlinear and nonstationary time-series data with fluctuations. Therefore, this study employed the nonlinear attribute selection method to build a nonlinear financial distress prediction model: that is, this paper proposed a novel seasonal time-series gene expression programming model for predicting the financial distress of companies. The proposed model has several advantages including the following: (i) the proposed model is different from the previous models lacking the concept of time series; (ii) the proposed integrated attribute selection method can find the core attributes and reduce high dimensional data; and (iii) the proposed model can generate the rules and mathematical formulas of financial distress for providing references to the investors and decision makers. The result shows that the proposed method is better than the listing classifiers under three criteria; hence, the proposed model has competitive advantages in predicting the financial distress of companies. PMID:29765399

  7. A Seasonal Time-Series Model Based on Gene Expression Programming for Predicting Financial Distress.

    PubMed

    Cheng, Ching-Hsue; Chan, Chia-Pang; Yang, Jun-He

    2018-01-01

    The issue of financial distress prediction plays an important and challenging research topic in the financial field. Currently, there have been many methods for predicting firm bankruptcy and financial crisis, including the artificial intelligence and the traditional statistical methods, and the past studies have shown that the prediction result of the artificial intelligence method is better than the traditional statistical method. Financial statements are quarterly reports; hence, the financial crisis of companies is seasonal time-series data, and the attribute data affecting the financial distress of companies is nonlinear and nonstationary time-series data with fluctuations. Therefore, this study employed the nonlinear attribute selection method to build a nonlinear financial distress prediction model: that is, this paper proposed a novel seasonal time-series gene expression programming model for predicting the financial distress of companies. The proposed model has several advantages including the following: (i) the proposed model is different from the previous models lacking the concept of time series; (ii) the proposed integrated attribute selection method can find the core attributes and reduce high dimensional data; and (iii) the proposed model can generate the rules and mathematical formulas of financial distress for providing references to the investors and decision makers. The result shows that the proposed method is better than the listing classifiers under three criteria; hence, the proposed model has competitive advantages in predicting the financial distress of companies.

  8. Work closely with the business office.

    PubMed

    2011-05-01

    At the University of Pittsburgh Medical Center, members of the case management department work closely with the contracting and business department by pointing out payer issues and keeping the chief financial officer informed about payer requirements that could affect reimbursement. Case managers track payer issues on a dayto-day basis and report trends to the contracting department. Contracting staff obtain input from members of the case management department when negotiating or renegotiating contracts. Changes in payer contracts are communicated to the case management staff.

  9. 31 CFR 576.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 576.410 Section 576.410 Money and Finance: Treasury Regulations Relating... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Interpretations § 576.410 Credit extended and cards issued by...

  10. 31 CFR 536.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 536.409 Section 536.409 Money and Finance: Treasury Regulations Relating... NARCOTICS TRAFFICKING SANCTIONS REGULATIONS Interpretations § 536.409 Credit extended and cards issued by U...

  11. 31 CFR 588.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 588.409 Section 588.409 Money and Finance: Treasury Regulations Relating... BALKANS STABILIZATION REGULATIONS Interpretations § 588.409 Credit extended and cards issued by U.S...

  12. 31 CFR 536.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 536.409 Section 536.409 Money and Finance: Treasury Regulations Relating... NARCOTICS TRAFFICKING SANCTIONS REGULATIONS Interpretations § 536.409 Credit extended and cards issued by U...

  13. 31 CFR 576.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 576.410 Section 576.410 Money and Finance: Treasury Regulations Relating... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Interpretations § 576.410 Credit extended and cards issued by...

  14. 31 CFR 576.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 576.410 Section 576.410 Money and Finance: Treasury Regulations Relating... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Interpretations § 576.410 Credit extended and cards issued by...

  15. 31 CFR 588.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 588.409 Section 588.409 Money and Finance: Treasury Regulations Relating... BALKANS STABILIZATION REGULATIONS Interpretations § 588.409 Credit extended and cards issued by U.S...

  16. 31 CFR 576.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 576.410 Section 576.410 Money and Finance: Treasury Regulations Relating... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Interpretations § 576.410 Credit extended and cards issued by...

  17. 31 CFR 536.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 536.409 Section 536.409 Money and Finance: Treasury Regulations Relating... NARCOTICS TRAFFICKING SANCTIONS REGULATIONS Interpretations § 536.409 Credit extended and cards issued by U...

  18. 31 CFR 588.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 588.409 Section 588.409 Money and Finance: Treasury Regulations Relating... BALKANS STABILIZATION REGULATIONS Interpretations § 588.409 Credit extended and cards issued by U.S...

  19. 31 CFR 536.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 536.409 Section 536.409 Money and Finance: Treasury Regulations Relating... NARCOTICS TRAFFICKING SANCTIONS REGULATIONS Interpretations § 536.409 Credit extended and cards issued by U...

  20. Cost-Effective Control Systems for Colleges and Universities: A New Paradigm.

    ERIC Educational Resources Information Center

    Hubbell, Loren Loomis; Dougherty, Jennifer Dowling

    This report addresses the issue of maintaining adequate controls within a streamlined or restructured financial affairs environment at an institution of higher education. It presents a new paradigm for control structures designed to more effectively meet administrators' needs--both in terms of cost and risk management. The first section: (1)…

  1. Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

    ERIC Educational Resources Information Center

    Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

    2015-01-01

    Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

  2. American Council on Consumer Interests Annual Conference. Proceedings (32nd, St. Louis, Missouri, April 9-12, 1986).

    ERIC Educational Resources Information Center

    Schnittgrund, Karen P., Ed.

    These proceedings contain the reports of almost 100 speeches, panel discussions, and workshops. The papers were presented on a variety of issues, including marketing research ethics, lifeline banking, information and the consumer, financial management, evaluating consumer education literature, consuming units around the world, the consumer and…

  3. Strengthening Board Capacity for Strategic Financial Oversight

    ERIC Educational Resources Information Center

    Wellman, Jane V.

    2008-01-01

    This paper is the last in a series of reports and initiatives in AGB's Cost Project. The project was designed to build governing board capacity to monitor institutional costs effectively and strategically. Costs and productivity are not new issues in higher education. AGB and its member governing boards have long recognized the importance of…

  4. Take Tests down a Notch, Report Says

    ERIC Educational Resources Information Center

    Hoover, Eric

    2008-01-01

    Last year the National Association for College Admission Counseling (Nacac) asked William R. Fitzsimmons, dean of admissions and financial aid at Harvard University, to lead a panel that would examine testing issues and recommend how colleges might better use entrance exams. The dean and his fellow panelists were to present their findings this…

  5. Gauging the Impact: Postretirement Health Benefits and the New Accounting Rules.

    ERIC Educational Resources Information Center

    Monrad, Elizabeth; And Others

    1990-01-01

    A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

  6. 76 FR 10516 - Transfer and Reorganization of Bank Secrecy Act Regulations-Technical Amendment.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-25

    ... concerning mutual funds and the other concerning the confidentiality of a report of suspicious activity (SAR... compliance date of the mutual fund rule. Additionally, the Chapter X Final Rule contained an inadvertent..., 2010, FinCEN issued a final rule to include mutual funds within the general definition of ``financial...

  7. 75 FR 5253 - Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-02

    ... financial decision- making skills of plan participants. The Working Group issued a report containing, among...., cost, complexity of products, adverse selection, poor decision-making by consumers, desire for... #0;notices is to give interested persons an opportunity to participate in #0;the rule making prior to...

  8. Report of the NASFAA Task Force on Student Loan Indebtedness

    ERIC Educational Resources Information Center

    National Association of Student Financial Aid Administrators, 2013

    2013-01-01

    In light of increasing concern about student loans, debt levels, and rising default rates, which coincide with worries about college costs, affordability, and transparency, the National Association of Student Financial Aid Administrators (NASFAA) convened a task force in 2012 to study this issue and make recommendations for improvement. NASFAA's…

  9. 31 CFR 587.408 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... Credit extended and cards issued by U.S. financial institutions. Section 587.201 on dealing in property... institutions from performing under any existing credit agreements, including, but not limited to, charge cards...

  10. 31 CFR 598.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 598.409 Section 598.409 Money and Finance: Treasury Regulations Relating... NARCOTICS KINGPIN SANCTIONS REGULATIONS Interpretations § 598.409 Credit extended and cards issued by U.S...

  11. 31 CFR 560.428 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 560.428 Section 560.428 Money and Finance: Treasury Regulations Relating... TRANSACTIONS AND SANCTIONS REGULATIONS Interpretations § 560.428 Credit extended and cards issued by U.S...

  12. 31 CFR 598.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 598.409 Section 598.409 Money and Finance: Treasury Regulations Relating... NARCOTICS KINGPIN SANCTIONS REGULATIONS Interpretations § 598.409 Credit extended and cards issued by U.S...

  13. 31 CFR 560.428 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 560.428 Section 560.428 Money and Finance: Treasury Regulations Relating... TRANSACTIONS AND SANCTIONS REGULATIONS Interpretations § 560.428 Credit extended and cards issued by U.S...

  14. 31 CFR 598.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 598.409 Section 598.409 Money and Finance: Treasury Regulations Relating... NARCOTICS KINGPIN SANCTIONS REGULATIONS Interpretations § 598.409 Credit extended and cards issued by U.S...

  15. Assessing College Student Needs for Comprehensive Financial Counseling

    ERIC Educational Resources Information Center

    Choi, Shinae; Gudmunson, Clinton G.; Griesdorn, Timothy S.; Hong, Gong-Soog

    2016-01-01

    To meet college student needs for financial counseling, it is important to assess why they seek counseling and the extent to which differing financial situations are tied to financial stress. This study examined these issues with a sample of 554 college students who participated in financial counseling and found financial problems in various…

  16. Lessons on corporate "sustainability" disclosure from Deepwater Horizon.

    PubMed

    Lewis, Sanford

    2011-01-01

    The BP oil spill highlighted shortcomings of current financial and sustainability reporting standards and practice. "Integrated reporting" aims to combine financial and social/environmental information into a single annual corporate report. But without more stringent standards, integrated reports would neglect substantial risks and, as BP's sustainability reports demonstrate, create false impressions of good practice.To be of value, integration must: 1. Require timely disclosure of enforcement notices, orders and allegations issued by regulators. 2. Require disclosure of credible scientific reports and concerns indicative of potentially catastrophic risks of a company's products and activities, regardless of scientific uncertainty. 3. Require review and disclosures of a firm's safety culture. 4. Require disclosure of any facts or circumstances needed to ensure that the management's self-portrait of its sustainability strategies, goals and progress is not materially misleading.In conducting its misleading reporting, BP largely followed Global Reporting Initiative (GRI) guidelines. GRI is soliciting input, beginning in summer 2011, on how to revise those guidelines. Since GRI may prove a leading source for sustainability disclosure rules in integrating reporting, lessons learned from the BP experience must be applied to the next GRI revisions.

  17. 78 FR 73383 - Defining Larger Participants of the Student Loan Servicing Market

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-06

    ...The Bureau of Consumer Financial Protection (Bureau or CFPB) amends the regulation defining larger participants of certain consumer financial product and service markets by adding a new section to define larger participants of a market for student loan servicing. The Bureau is issuing the final rule pursuant to its authority, under the Dodd- Frank Wall Street Reform and Consumer Protection Act, to supervise certain nonbank covered persons for compliance with Federal consumer financial law and for other purposes. The Bureau has the authority to supervise nonbank covered persons of all sizes in the residential mortgage, private education lending, and payday lending markets. In addition, the Bureau has the authority to supervise nonbank ``larger participant[s]'' of markets for other consumer financial products or services, as the Bureau defines by rule. Rules defining larger participants of a market for consumer reporting and larger participants of a market for consumer debt collection were published in the Federal Register on July 20, 2012 (Consumer Reporting Rule) and October 31, 2012 (Consumer Debt Collection Rule). This final rule identifies a market for student loan servicing and defines ``larger participants'' of this market that are subject to the Bureau's supervisory authority.

  18. Bridging the gap between financial distress and available resources for patients with cancer: a qualitative study.

    PubMed

    Smith, Sophia K; Nicolla, Jonathan; Zafar, S Yousuf

    2014-09-01

    Cancer treatment-related out-of-pocket costs create substantial financial distress for many patients. However, little work has been done to describe available financial resources and barriers to connecting those resources to patients. This was a single-center, qualitative study that used semistructured interviews and focus groups with social workers and financial care counselors. Interview guides were used to elicit feedback from study participants pertaining to the types of financial problems that their patients were experiencing, the process for addressing these issues, patient assistance resources, and access barriers. Four interviews and two focus group sessions (n = 15) were conducted in which four themes emerged among the social work and financial care counselor samples. Participants cited (1) frustration over the lack of financial resources and increasingly stringent eligibility criteria, (2) barriers to providing assistance such as process inefficiencies, (3) limited resources to identify at- risk patients and refer them for services, and (4) inadequate insurance coverage and availability. To bridge the gap between increasing patient need and limited resources, participants suggested development of interventions designed to aid in patient screening and resource identification. Oncology social workers and financial care counselors reported inadequate financial resources and faced barriers to matching appropriate resources with patients in need. Limited social work resources hindered early screening for financial distress. Interventions that focus on screening for early identification of financial distress and identification of resources are needed. Copyright © 2014 by American Society of Clinical Oncology.

  19. Financial statistics of major U.S. publicly owned electric utilities 1997

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

    NONE

    1998-12-01

    The 1997 edition of the ``Financial Statistics of Major U.S. Publicly Owned Electric Utilities`` publication presents 5 years (1993 through 1997) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decisionmaking purposes related to publicly owned electric utility issues. Generator (Tables 3 through 11) and nongenerator (Tables 12 through 20) summaries are presented in this publication. Five years of summary financial data aremore » provided (Tables 5 through 11 and 14 through 20). Summaries of generators for fiscal years ending June 30 and December 31, nongenerators for fiscal years ending June 30 and December 31, and summaries of all respondents are provided in Appendix C. The composite tables present aggregates of income statement and balance sheet data, as well as financial indicators. Composite tables also display electric operation and maintenance expenses, electric utility plant, number of consumers, sales of electricity, operating revenue, and electric energy account data. The primary source of publicly owned financial data is the Form EIA-412, ``Annual Report of Public Electric Utilities.`` Public electric utilities file this survey on a fiscal year basis, in conformance with their recordkeeping practices. The EIA undertook a review of the Form EIA-412 submissions to determine if alternative classifications of publicly owned electric utilities would permit the inclusion of all respondents. The review indicated that financial indicators differ most according to whether or not a publicly owned electric utility generates electricity. Therefore, the main body of the report provides summary information in generator/nongenerator classifications. 2 figs., 101 tabs.« less

  20. Analytical and policy issues in energy economics: Uses of the FRS data base

    NASA Astrophysics Data System (ADS)

    1981-12-01

    The relevant literature concerning several major analytical and policy issues in energy economics is reviewed and criticized. The possible uses of the Financial Reporting System (FRS) data base for the analysis of energy policy issues are investigated. Certain features of FRS data suggest several ways in which the data base can be used by policy makers. FRS data are collected on the firm level, and different segments of the same firm operating in different markets can be separately identified. The methods of collection as well as FRS's elaborate data verification process guarantee a high degree of accuracy and consistency among firms.

  1. Public Libraries and Community Economic Development: Partnering for Success. Rural Research Report. Volume 18, Issue 10, Winter 2008

    ERIC Educational Resources Information Center

    Hamilton-Pennell, Christine

    2008-01-01

    In the past decade, economic development experts have moved away from traditional approaches to economic development that have relied upon recruiting or attracting large businesses with offers of tax breaks, financial incentives, and other subsidies. Increasingly, communities are focusing their economic development resources on supporting the…

  2. FY 2012 Audit Plan

    DTIC Science & Technology

    2011-10-01

    September 30, 2012 and 2011 Objective: Determine whether KPMG complied, in all material respects, with U.S. generally accepted government auditing...reported the same 13 material internal control weaknesses as the previous year. These pervasive and longstanding financial management issues...Defense Contract Management Agency’s Investigation and Control of Nonconforming Materials (D2011-D000CD-0264.000) Objective: Examine the Defense

  3. Financing Community Colleges. Review of Trends and Annotated Bibliography, 1976-1991.

    ERIC Educational Resources Information Center

    Kapraun, E. Daniel; Heard, Don

    During the decade of the 1990's, financing will become a primary concern for most community colleges. Developed to address the need for a more comprehensive understanding of issues related to finance, this report reviews the predominant community college financial trends for the 15-year period from 1976 to 1991. Divided into sections covering…

  4. Intelligence Community Programs, Management, and Enduring Issues

    DTIC Science & Technology

    2016-11-08

    proliferators, money launderers , drug kingpins, and other national security threats.” 110 The Senate Intelligence Committee report accompanying the IAA...and economic expertise. Financial intelligence analysts focus on terrorist financing, counterfeiting, money laundering , funds transfers, weapons...budgets provide resources ( money and manpower) considered necessary to accomplish IC goals, directives, duties and responsibilities defined by the U.S

  5. Student Needs and Resources in Montana Post-Secondary Education. Staff Report No. 4.

    ERIC Educational Resources Information Center

    Montana Commission on Post-Secondary Education, Helena.

    The future financing of postsecondary education is a critical issue facing those charged with national and state educational policy. Questions regarding pricing, financial aids, the methods of support, and the impact of various policies on accessibility and educational quality are hotly debated in Congress and in every state. To determine how…

  6. Academic Library Finance, 1970-1985: A Review of the Literature.

    ERIC Educational Resources Information Center

    Evans, John E.

    Developed as a preliminary, literature-based study for a larger work in progress, this report summarizes the financial condition of academic libraries during the critical period from 1970 through the mid-1980's. The paper examines and addresses the issues which arose as libraries emerged from the 1960's, a time of unprecedented growth in library…

  7. Ethical Decision Making for Private Colleges: The Relationship to the Auditor's Opinion

    ERIC Educational Resources Information Center

    Shepard, Nicole G.

    2013-01-01

    Colleges and other not-for-profit institutions have been experiencing increasing fiscal concerns because of the American economic downturn that began in 2008. As a result, fraudulent activity is becoming more of an issue. This study focused on the annual auditor's report and its relationship to the ethical relativism of financial managers. In…

  8. Systems Division Report. The New Jersey Education Data System. SDR.76.45.

    ERIC Educational Resources Information Center

    Jargowsky, Peter P.; Moskowitz, Jay

    This data system was formulated to analyze school finance issues in New Jersey. It is intended for simulation and analysis of the effects of school finance reform. The system has three components. The first is the data base containing such information as district enrollment, property valuation, or financial information. The second is the aid…

  9. People, Planning and Budgets. Final Report and Recommendations of the School Effectiveness Project.

    ERIC Educational Resources Information Center

    TDR Associates, Inc., Newton, MA.

    In 1970, boarding school enrollments were leveling off and inflationary tremors beginning to register in the financial seismographs of most schools. Recently, the school survival issue has begun to emerge as a subject for serious open debate and private speculation. This handbook advances the ideas that for shortrun survival, many schools will…

  10. Higher Education: Issues Related to Law School Cost and Access. Report to Congressional Committees. GAO-10-20

    ERIC Educational Resources Information Center

    Scott, George A.

    2009-01-01

    In order to participate in federal student financial aid programs, law schools must be accredited by an agency recognized by the Department of Education (Education). Accreditation is intended to ensure that schools provide basic levels of quality in their educational programs, and Education recognizes those accrediting agencies that it concludes…

  11. 33 CFR 138.20 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... POLLUTION FINANCIAL RESPONSIBILITY AND COMPENSATION FINANCIAL RESPONSIBILITY FOR WATER POLLUTION (VESSELS... Certificate of Financial Responsibility (Water Pollution) (Form CG-5585), which can be obtained from the U.S... Certificate of Financial Responsibility (Water Pollution) (Form CG-5585) issued by the NPFC under this subpart...

  12. 33 CFR 138.20 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... POLLUTION FINANCIAL RESPONSIBILITY AND COMPENSATION FINANCIAL RESPONSIBILITY FOR WATER POLLUTION (VESSELS... Certificate of Financial Responsibility (Water Pollution) (Form CG-5585), which can be obtained from the U.S... Certificate of Financial Responsibility (Water Pollution) (Form CG-5585) issued by the NPFC under this subpart...

  13. Determining business models for financial sustainability in regional health information organizations (RHIOs): a review.

    PubMed

    Maffei, Roxana; Burciago, Daniel; Dunn, Kim

    2009-10-01

    Regional health information organizations (RHIOs) have the potential to alleviate today's health care problems by granting providers access to a supported body of clinical information for all patients in a given region. While the promise of and enthusiasm for RHIOs is immense, the issue of their financial sustainability remains unclear. It has been said that the business model supporting a regional or national health information network is as essential, if not more essential, than the technology that makes it feasible. Currently, there is a clear lack of concrete business models implemented in RHIOs' projects. This article reports the results of a literature review of the current status of the adaptation and implementation of business models by RHIOs for successful financial sustainability. Based on the review, this article also attempts to evaluate the existing financial situation of RHIOs to determine and recommend the best models of economic sustainability. Significant findings include RHIOs' present financial environment, planning, and self-sustainability methods. Future studies will be needed as RHIOs continue to grow and move toward the implementation phase of their development.

  14. Non-Financial Conflicts of Interest in Academic Grant Evaluation: A Qualitative Study of Multiple Stakeholders in France

    PubMed Central

    Abdoul, Hendy; Perrey, Christophe; Tubach, Florence; Amiel, Philippe; Durand-Zaleski, Isabelle; Alberti, Corinne

    2012-01-01

    Background Peer review is the most widely used method for evaluating grant applications in clinical research. Criticisms of peer review include lack of equity, suspicion of biases, and conflicts of interest (CoI). CoIs raise questions of fairness, transparency, and trust in grant allocation. Few observational studies have assessed these issues. We report the results of a qualitative study on reviewers’ and applicants’ perceptions and experiences of CoIs in reviews of French academic grant applications. Methodology and Principal Findings We designed a qualitative study using semi-structured interviews and direct observation. We asked members of assessment panels, external reviewers, and applicants to participate in semi-structured interviews. Two independent researchers conducted in-depth reviews and line-by-line coding of all transcribed interviews, which were also subjected to Tropes® software text analysis, to detect and qualify themes associated with CoIs. Most participants (73/98) spontaneously reported that non-financial CoIs predominated over financial CoIs. Non-financial CoIs mainly involved rivalry among disciplines, cronyism, and geographic and academic biases. However, none of the participants challenged the validity of peer review. Reviewers who felt they might be affected by CoIs said they reacted in a variety of ways: routine refusal to review, routine attempt to conduct an impartial review, or decision on a case-by-case basis. Multiple means of managing non-financial CoIs were suggested, including increased transparency throughout the review process, with public disclosure of non-financial CoIs, and careful selection of independent reviewers, including foreign experts and methodologists. Conclusions Our study underscores the importance of considering non-financial CoIs when reviewing research grant applications, in addition to financial CoIs. Specific measures are needed to prevent a negative impact of non-financial CoIs on the fairness of resource allocation. Whether and how public disclosure of non-financial CoIs should be accomplished remains debatable. PMID:22496913

  15. Non-financial conflicts of interest in academic grant evaluation: a qualitative study of multiple stakeholders in France.

    PubMed

    Abdoul, Hendy; Perrey, Christophe; Tubach, Florence; Amiel, Philippe; Durand-Zaleski, Isabelle; Alberti, Corinne

    2012-01-01

    Peer review is the most widely used method for evaluating grant applications in clinical research. Criticisms of peer review include lack of equity, suspicion of biases, and conflicts of interest (CoI). CoIs raise questions of fairness, transparency, and trust in grant allocation. Few observational studies have assessed these issues. We report the results of a qualitative study on reviewers' and applicants' perceptions and experiences of CoIs in reviews of French academic grant applications. We designed a qualitative study using semi-structured interviews and direct observation. We asked members of assessment panels, external reviewers, and applicants to participate in semi-structured interviews. Two independent researchers conducted in-depth reviews and line-by-line coding of all transcribed interviews, which were also subjected to Tropes® software text analysis, to detect and qualify themes associated with CoIs. Most participants (73/98) spontaneously reported that non-financial CoIs predominated over financial CoIs. Non-financial CoIs mainly involved rivalry among disciplines, cronyism, and geographic and academic biases. However, none of the participants challenged the validity of peer review. Reviewers who felt they might be affected by CoIs said they reacted in a variety of ways: routine refusal to review, routine attempt to conduct an impartial review, or decision on a case-by-case basis. Multiple means of managing non-financial CoIs were suggested, including increased transparency throughout the review process, with public disclosure of non-financial CoIs, and careful selection of independent reviewers, including foreign experts and methodologists. Our study underscores the importance of considering non-financial CoIs when reviewing research grant applications, in addition to financial CoIs. Specific measures are needed to prevent a negative impact of non-financial CoIs on the fairness of resource allocation. Whether and how public disclosure of non-financial CoIs should be accomplished remains debatable.

  16. Financial and employment impacts of serious injury: a qualitative study.

    PubMed

    Gabbe, Belinda J; Sleney, Jude S; Gosling, Cameron M; Wilson, Krystle; Sutherland, Ann; Hart, Melissa; Watterson, Dina; Christie, Nicola

    2014-09-01

    To explore the financial and employment impacts following serious injury. Semi-structured telephone administered qualitative interviews with purposive sampling and thematic qualitative analysis. 118 patients (18-81 years) registered by the Victorian State Trauma Registry or Victorian Orthopaedic Trauma Outcomes Registry 12-24 months post-injury. Key findings of the study were that although out-of-pocket treatment costs were generally low, financial hardship was prevalent after hospitalisation for serious injury, and was predominantly experienced by working age patients due to prolonged absences from paid employment. Where participants were financially pressured prior to injury, injury further exacerbated these financial concerns. Reliance on savings and loans and the need to budget carefully to limit financial burden were discussed. Financial implications of loss of income were generally less for those covered by compensation schemes, with non-compensable participants requiring welfare payments due to an inability to earn an income. Most participants reported that the injury had a negative impact on work. Loss of earnings payments from injury compensation schemes and income protection policies, supportive employers, and return to work programs were perceived as key factors in reducing the financial burden of injured participants. Employer-related barriers to return to work included the employer not listening to the needs of the injured participant, not understanding their physical limitations, and placing unrealistic expectations on the injured person. While the financial benefits of compensation schemes were acknowledged, issues accessing entitlements and delays in receiving benefits were commonly reported by participants, suggesting that improvements in scheme processes could have substantial benefits for injured patients. Seriously injured patients commonly experienced substantial financial and work-related impacts of injury. Participants of working age who were unemployed prior to injury, did not have extensive leave accrual at their pre-injury employment, and those not covered by injury compensation schemes or income protection insurance clearly represent participants "at risk" for substantial financial hardship post-injury. Early identification of these patients, and improved provision of information about financial support services, budgeting and work retraining could assist in alleviating financial stress after injury. Copyright © 2014 Elsevier Ltd. All rights reserved.

  17. Military Retirement Fund Audited Financial Report. Fiscal Year 2013

    DTIC Science & Technology

    2013-12-09

    accumulates funds to finance, on an actuarial basis, the liabilities of DoD under military retirement and survivor benefit programs. Within DoD, the...for the accounting, investing, payment of benefits, and reporting of the MRF. The DoD Office of the Actuary (OACT) within OUSD(P&R) calculates the... actuarial liability of the MRF. The Office of Military Personnel Policy within OUSD(P&R) issues policy related to MRS benefits. While the MRF does

  18. Westmorland-Albert Solid Waste Corporation annual report, 1997 (in English;French)

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

    NONE

    1998-12-31

    Formed under the Clean Environment Act the Corporation has been involved in landfill sites and in recycling and composting programs in New Brunswick. This report includes the Chairman`s summary of issues and accomplishment over the past year, followed by a list of WASWC members. The largest part of the document is composed of financial statements. Statistics provided in appendices covers solid waste received from each municipality by waste category (residential / commercial or industrial / commercial / institutional).

  19. Overview of Clean Air Title V Financial Management and Reporting: A Handbook for Financial Officers and Program Managers

    EPA Pesticide Factsheets

    This document may be of assistance in applying the Title V air operating permit regulations. This document is part of the Title V Policy and Guidance Database available at www2.epa.gov/title-v-operating-permits/title-v-operating-permit-policy-and-guidance-document-index. Some documents in the database are a scanned or retyped version of a paper photocopy of the original. Although we have taken considerable effort to quality assure the documents, some may contain typographical errors. Contact the office that issued the document if you need a copy of the original.

  20. The influence of financial officers on the decision-making process in health facilities: a study in Ankara.

    PubMed

    Kisa, Adnan; Kavuncubasi, Sahin; Ersoy, Korkut

    2006-01-01

    Financial officers in health facilities currently face 2 main duties. The first is to help the management team in the decision-making process and the second is to ensure the integrity of financial reports to outsiders and outside agencies. A roster of 191 private outpatient clinics in Ankara was drawn up. Fourteen private hospitals and 66 private clinics were included in the study via systematic sampling. Financial officers' perceptions of involvement in 46 decisions (grouped as strategic decisions, accounting and assessment, and nonfinancial decisions) were gauged using a responsive scale ranging from 1 (no involvement) to 5 (greatly involved). Involvement was defined as the extent of participation in specific decision-making issues. High involvement is assumed to be tantamount to influence and can be visualized in the extent to which financial officers could challenge plans, recommend or disapprove, or take a very significant role in reaching decisions. The results of the study show that in the dynamic environment in which health facilities operate, the financial officer's role is somewhat equivocal. The study suggests that the power and influence of financial officers should be defined in such a way so as to develop a clear role for these members of the management team.

  1. Derivative financial instruments and nonprofit health care providers.

    PubMed

    Stewart, Louis J; Owhoso, Vincent

    2004-01-01

    This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract termination and interest rate volatility risks. In conclusion, we find that these financial instruments can also generate negative as well as positive cash flows and have both a positive and negative impact on reported operating results.

  2. Financial protection against nuclear hazards: implications of the Supreme Court's decision in Silkwood

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

    Rockett, L.R.

    1985-01-01

    The study evaluates the operation of the Price-Anderson Act in the light of 10 years of experience and the changes that have occurred during the period in the law and regulations and in the nuclear and insurance industries. It provides an independent analysis of various proposals to extend or amend the Act prior to its 1987 expiration. The five chapters deal with historical background and scope, financial protection under the Act, financial protection without the Act, legislative goals and issues, and alternative proposals. The report concludes that no scheme can fully satisfy all of the criteria, bu a careful balancingmore » will depend upon congressional decision on the extent to which federal policy should encourage continued participation by private industry in the nuclear field. Selected footnotes follow each chapter.« less

  3. 77 FR 11995 - Passenger Vessel Operator Financial Responsibility Requirements for Non-Performance of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-28

    ... Vessel Operator Financial Responsibility Requirements for Non-Performance of Transportation AGENCY..., 2011, the Commission issued its Notice of Proposed Rulemaking (NPRM) to update its financial... cost of financial responsibility coverage because of the use of alternative coverage options. However...

  4. Financial Aid Administration Today: Considerations for Campus Leaders.

    ERIC Educational Resources Information Center

    Hart, Natala K.

    1996-01-01

    In serving students, financial aid officers must address issues outside the scope of the financial aid program, including admissions, academic policy, institutional bureaucracy, student consumer education, and pricing. These require policy decisions and resource allocations the financial aid administrator cannot make alone. Cooperation and support…

  5. 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.

  6. Financial Mechanism for the Implementation of Strategic and Operational Financial Decisions of Modern Enterprises

    ERIC Educational Resources Information Center

    Nikeriasova, Veronika V.; Ordov, Konstantin V.; Khvostenko, Oleg A.

    2016-01-01

    In modern conditions of world depression, it is urgent for increasing the efficiency of the financial mechanism. Company's future depends on the correct choice of the financial mechanism strategy. The article deals with the issues of improving the financial mechanism of enterprises in the implementation of strategic and operational financial…

  7. Expectations and limitations due to brachial plexus injury: a qualitative study.

    PubMed

    Mancuso, Carol A; Lee, Steve K; Dy, Christopher J; Landers, Zoe A; Model, Zina; Wolfe, Scott W

    2015-12-01

    This study described physical and psychosocial limitations associated with adult brachial plexus injuries (BPI) and patients' expectations of BPI surgery. During in-person interviews, preoperative patients were asked about expectations of surgery and preoperative and postoperative patients were asked about limitations due to BPI. Postoperative patients also rated improvement in condition after surgery. Data were analyzed with qualitative and quantitative techniques. Ten preoperative and 13 postoperative patients were interviewed; mean age was 37 years, 19 were men, all were employed/students, and most injuries were due to trauma. Preoperative patients cited several main expectations, including pain-related issues, and improvement in arm movement, self-care, family interactions, and global life function. Work-related expectations were tailored to employment type. Preoperative and postoperative patients reported that pain, altered sensation, difficulty managing self-care, becoming physically and financially dependent, and disability in work/school were major issues. All patients reported making major compensations, particularly using the uninjured arm. Most reported multiple mental health effects, were distressed with long recovery times, were self-conscious about appearance, and avoided public situations. Additional stresses were finding and paying for BPI surgery. Some reported BPI impacted overall physical health, life priorities, and decision-making processes. Four postoperative patients reported hardly any improvement, four reported some/a good deal, and five reported a great deal of improvement. BPI is a life-altering event affecting physical function, mental well-being, financial situation, relationships, self-image, and plans for the future. This study contributes to clinical practice by highlighting topics to address to provide comprehensive BPI patient-centered care.

  8. Issue Brief #2: Metrics for Improving Cost Accountability (Hint: Not More Detailed Cost Accounting...)

    ERIC Educational Resources Information Center

    Delta Project on Postsecondary Education Costs, Productivity and Accountability, 2009

    2009-01-01

    Most fiscal reporting focuses on revenues (whether or not they go to core purposes), tuition and fees, and financial aid. "How" the money is spent is something that remains shrouded in too much mystery. Several national efforts to address this problem have largely come to naught--probably because those common methodologies are simultaneously not…

  9. Federal Student Loan Amounts and Terms for Loans Issued in 2016-17

    ERIC Educational Resources Information Center

    Project on Student Debt, 2016

    2016-01-01

    U.S. citizens or permanent residents, enrolled at least half time in a qualified program at a participating school, not in default on a prior federal student loan, and not previously convicted of a drug offense while receiving federal financial aid are eligible to apply for a student loan. The chart presented in this report summarizes the interest…

  10. Teaching Mathematical Connections to Financial Literacy in Grades K-8: Clarifying the Issues

    ERIC Educational Resources Information Center

    Lucey, Thomas A.; Maxwell, Sheryl A.

    2011-01-01

    Most teacher education programs do not incorporate financial education preparations into courses required for early childhood, elementary education, and middle level candidates. The authors of this manuscript explore the reasons for this omission, particularly the mathematics education component, and clarify the issues surrounding this decision.…

  11. A tool to determine financial impact of adverse events in health care: healthcare quality calculator.

    PubMed

    Yarbrough, Wendell G; Sewell, Andrew; Tickle, Erin; Rhinehardt, Eric; Harkleroad, Rod; Bennett, Marc; Johnson, Deborah; Wen, Li; Pfeiffer, Matthew; Benegas, Manny; Morath, Julie

    2014-12-01

    Hospital leaders lack tools to determine the financial impact of poor patient outcomes and adverse events. To provide health-care leaders with decision support for investments to improve care, we created a tool, the Healthcare Quality Calculator (HQCal), which uses institution-specific financial data to calculate impact of poor patient outcomes or quality improvement on present and future margin. Excel and Web-based versions of the HQCal were based on a cohort study framework and created with modular components including major drivers of cost and reimbursement. The Healthcare Quality Calculator (HQCal) compares payment, cost, and profit/loss for patients with and without poor outcomes or quality issues. Cost and payment information for groups with and without quality issues are used by the HQCal to calculate profit or loss. Importantly, institution-specific payment and cost data are used to calculate financial impact and attributable cost associated with poor patient outcomes, adverse events, or quality issues. Because future cost and reimbursement changes can be forecast, the HQCal incorporates a forward-looking component. The flexibility of the HQCal was demonstrated using surgical site infections after abdominal surgery and postoperative surgical airway complications. The Healthcare Quality Calculator determines financial impact of poor patient outcomes and the benefit of initiatives to improve quality. The calculator can identify quality issues that would provide the largest financial benefit if improved; however, it cannot identify specific interventions. The calculator provides a tool to improve transparency regarding both short- and long-term financial consequences of funding, or failing to fund, initiatives to close gaps in quality or improve patient outcomes.

  12. The Report of the Working Group Concerning the Deterrence of and Response to Incidents of Sexual Assault at the U.S. Air Force Academy

    DTIC Science & Technology

    2003-06-01

    counseling cadets on any personal problems cadets might have (from “boyfriend-girlfriend” problems to financial difficulties). To fulfill this... Accounting Office (GAO) issued a report on sexual harassment at all service academies in 1994.107 The GAO identified ongoing sexual harassment...hold cadets more accountable for their actions, consistent with the “marching orders” he received from the Chief of Staff of the Air Force.201 He

  13. 7 CFR 735.14 - Bonding and other financial assurance requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., the entity issuing the bond or other financial assurance must be subject to service of process in... 7 Agriculture 7 2013-01-01 2013-01-01 false Bonding and other financial assurance requirements... WAREHOUSE ACT General Provisions § 735.14 Bonding and other financial assurance requirements. (a) As a...

  14. 7 CFR 735.14 - Bonding and other financial assurance requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., the entity issuing the bond or other financial assurance must be subject to service of process in... 7 Agriculture 7 2014-01-01 2014-01-01 false Bonding and other financial assurance requirements... WAREHOUSE ACT General Provisions § 735.14 Bonding and other financial assurance requirements. (a) As a...

  15. 7 CFR 735.14 - Bonding and other financial assurance requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., the entity issuing the bond or other financial assurance must be subject to service of process in... 7 Agriculture 7 2011-01-01 2011-01-01 false Bonding and other financial assurance requirements... WAREHOUSE ACT General Provisions § 735.14 Bonding and other financial assurance requirements. (a) As a...

  16. 7 CFR 735.14 - Bonding and other financial assurance requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., the entity issuing the bond or other financial assurance must be subject to service of process in... 7 Agriculture 7 2012-01-01 2012-01-01 false Bonding and other financial assurance requirements... WAREHOUSE ACT General Provisions § 735.14 Bonding and other financial assurance requirements. (a) As a...

  17. 40 CFR 261.148 - Incapacity of owners or operators, guarantors, or financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., guarantors, or financial institutions. 261.148 Section 261.148 Protection of Environment ENVIRONMENTAL... owners or operators, guarantors, or financial institutions. (a) An owner or operator must notify the... financial assurance or liability coverage in the event of bankruptcy of the trustee or issuing institution...

  18. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

    PubMed

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

    Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

  19. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-11-27

    entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions , and responses outside...states, middle class tax cuts, and business tax cuts. Also in 2008 and 2009, the government intervened in specific financial markets by providing...broad intervention into the financial markets was passed to avoid the spread of financial instability into the broader market ; but there are

  20. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-12-09

    financial markets remain volatile, new losses have been announced at major financial institutions , and responses outside traditional monetary policy have...states, middle class tax cuts, and business tax cuts. Also in 2008 and 2009, the government intervened in specific financial markets by providing...broad intervention into the financial markets was passed to avoid the spread of financial instability; but there are disadvantages, including leaving

  1. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-01-16

    recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions , and responses outside traditional...have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the...compensation in June and November of 2008. Over the past few months, the government has also intervened in specific financial markets , including financial

  2. Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

    DTIC Science & Technology

    1999-11-26

    DEFICIENCIES IN FY 1998 DOD FINANCIAL STATEMENTS AND PROGRESS TOWARD IMPROVED FINANCIAL REPORTING Report No. D-2000-041 November 26, 1999 Office... Financial Reporting (Report No. D-2000-041) We are providing this audit report for information and use. It identifies and summarizes the major...8FI-2025.02) Deficiencies in FY 1998 DoD Financial Statements and Progress Toward Improved Financial Reporting Executive Summary Introduction

  3. Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

    DTIC Science & Technology

    2002-05-31

    Financial Statement May 31, 2002 Office of the Inspector General of the Department of Defense Major Deficiencies in Financial Reporting for Other...Subtitle Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds Contract Number Grant Number...use the financial reports of the Other Defense Organizations-General Funds to make management decisions. It explains major financial reporting deficiencies

  4. 31 CFR 594.410 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 594.410 Section 594.410 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL...

  5. 31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U.S. financial institutions. 546.409 Section 546.409 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY DARFUR...

  6. 31 CFR 593.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 593.409 Section 593.409 Money and Finance: Treasury Regulations Relating... LIBERIAN REGIME OF CHARLES TAYLOR SANCTIONS REGULATIONS Interpretations § 593.409 Credit extended and cards...

  7. 31 CFR 547.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 547.409 Section 547.409 Money and Finance: Treasury Regulations Relating... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Interpretations § 547.409 Credit extended and cards...

  8. 31 CFR 593.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 593.409 Section 593.409 Money and Finance: Treasury Regulations Relating... LIBERIAN REGIME OF CHARLES TAYLOR SANCTIONS REGULATIONS Interpretations § 593.409 Credit extended and cards...

  9. 31 CFR 593.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 593.409 Section 593.409 Money and Finance: Treasury Regulations Relating... LIBERIAN REGIME OF CHARLES TAYLOR SANCTIONS REGULATIONS Interpretations § 593.409 Credit extended and cards...

  10. 31 CFR 547.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 547.409 Section 547.409 Money and Finance: Treasury Regulations Relating... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Interpretations § 547.409 Credit extended and cards...

  11. 31 CFR 547.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 547.409 Section 547.409 Money and Finance: Treasury Regulations Relating... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Interpretations § 547.409 Credit extended and cards...

  12. 31 CFR 544.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Credit extended and cards issued by U.S. financial institutions. 544.409 Section 544.409 Money and Finance: Treasury Regulations Relating... OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Interpretations § 544.409 Credit extended and...

  13. 31 CFR 544.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 544.409 Section 544.409 Money and Finance: Treasury Regulations Relating... OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Interpretations § 544.409 Credit extended and...

  14. 31 CFR 544.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Credit extended and cards issued by U.S. financial institutions. 544.409 Section 544.409 Money and Finance: Treasury Regulations Relating... OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Interpretations § 544.409 Credit extended and...

  15. 31 CFR 544.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Credit extended and cards issued by U.S. financial institutions. 544.409 Section 544.409 Money and Finance: Treasury Regulations Relating... OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Interpretations § 544.409 Credit extended and...

  16. 31 CFR 547.409 - Credit extended and cards issued by U.S. financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Credit extended and cards issued by U.S. financial institutions. 547.409 Section 547.409 Money and Finance: Treasury Regulations Relating... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Interpretations § 547.409 Credit extended and cards...

  17. 10 CFR Appendix C to Part 30 - Criteria Relating to Use of Financial Tests and Self Guarantees for Providing Reasonable...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... thereof. (3) A current rating for its most recent bond issuance of AAA, AA, or A as issued by Standard and Poors (S&P), or Aaa, Aa, or A as issued by Moodys. B. To pass the financial test, a company must meet...

  18. The corporate impact of addressing social issues: a financial case study of a project in Peru.

    PubMed

    Dabbs, Alan; Bateson, Matthew

    2002-05-01

    Large, multinational resource development projects can affect many aspects, including social, economic and ecological realities, in the regions where they operate. Social and environmental issues that are usually ignored in such projects are increasingly affecting the financial future of multinational corporations in negative ways. In this article, we advance the argument that corporations can successfully manage these issues and that if they choose to view these management efforts as an investment rather than an expense, they may well acquire a competitive advantage over companies that do not. We describe as a case study the Camisea natural gas and condensates development project in Peru, operated by Shell Prospecting and Development Peru (SPDP). Camisea is one of the first projects anywhere in the world to conduct a detailed analysis of key industry-related social issues and the processes, required investment and financial impact of managing them. The Camisea example supports the argument that addressing social and environmental concerns makes financial sense. In present value terms, the benefit of managing these concerns was expected to surpass the cost investment by approximately US$50 million.

  19. Coping with the Conflict-of-Interest Pandemic by Listening to and Doubting Everyone, Including Yourself.

    PubMed

    Kozlowski, Lynn T

    2016-04-01

    In light of the widespread existence of financial and non-financial issues that contribute to the appearance or fact of conflict of interest, it is proposed that conflict of interest should generally be assumed, no matter the source of financial support or the expressed declarations of conflicts and even with respect to one's own work. No new model is advanced for modification of peer-review processes or for elaboration of author declarations of interest. Researchers should be assessing the quality of published work as best they can and make their own decisions on the appropriate use of the work. While some apparent sources of conflict are likely more obvious and serious than others, even subtler biases can influence scientific reports. Ignoring peer-reviewed contributions because of conflict-of-interest concerns is discouraged. Listening skeptically to all sources, including yourself, is encouraged.

  20. Women's roundtable discussion on the economic, social and political impacts of the Southeast Asian financial crisis.

    PubMed

    Kelkar, G

    1998-01-01

    This article summarizes the main issues revealed at a women's roundtable discussion on the Economic, Social, and Political Impacts of the Southeast Asian Financial Crisis. The discussion was organized by the Development Alternatives of Women for the New Era (DAWN) and was held during April 12-14, 1998, in Manila, the Philippines. The aim was to explore the effects of the financial crisis and its management by states and multilateral agencies on women's political, economic, cultural, and social status; and to reach regional understanding of new issues for the women's movement in Asia and to identify areas of advocacy. Participants included women scholars and activists from Southeast, East, and South Asia; Africa; the Caribbean; Latin America; and the Pacific. Participants came from a wide variety of backgrounds. Nine issues were emphasized. For example, some predicted the currency devaluation before July 1997. The financial crisis is linked with globalization. The International Monetary Fund (IMF) is the primary institution for addressing the financial crisis. IMF conditions on inflation rates and budget surpluses are recessionary and government budget oriented. The crisis has exposed cronyism and corruption within capitalism. Patriarchal values have reemerged as Asian values. Women have lost jobs and income, while the cost of living continues to increase. Prostitution has become more acceptable as legitimate work. Women's human rights are not legally protected. State ideology assumes domestic and sex roles. Issues in each region are identified. 14 key issues pertain to all regions.

  1. Dealing with the financial burden of cancer: perspectives of older breast cancer survivors.

    PubMed

    Pisu, Maria; Martin, Michelle Y; Shewchuk, Richard; Meneses, Karen

    2014-11-01

    Financial burden among cancer survivors is often overlooked in survivorship care planning. Cancer survivors with limited incomes may be particularly affected. Yet, little data are available to address financial issues among them. Eliciting the survivors' perspectives on how to deal with this financial burden is a first crucial step to identifying the means to provide this supportive care. In this pilot study, three nominal group technique (NGT) sessions were conducted with a convenience sample of 23 older breast cancer survivors (age 52 to 83) recruited from a county safety net hospital and a Comprehensive Cancer Center. One single NGT question was posed in these sessions, namely "What could help women deal with the financial burden that cancer brings to them and their families?" Survivors responded in an iterative fashion and then ranked the most relevant responses. The most relevant responses addressed the (1) need for affordable insurance; (2) need to have prompt information on treatment costs patients will face, insurance coverage, and agencies or programs that provide needed products and services; and (3) need to access social workers, navigators, support groups, or others knowledgeable about available resources. Survivors also suggested that physicians become aware of cancer costs and financial issues faced by patients and consider costs in their treatment plans. Older survivors face financial challenges for which there are few available resources. They suggested several avenues to address cancer-related financial issues that may be considered in developing supportive interventions.

  2. Dealing with the financial burden of cancer: perspectives of older breast cancer survivors

    PubMed Central

    Pisu, Maria; Martin, Michelle Y.; Shewchuk, Richard; Meneses, Karen

    2014-01-01

    Purpose Financial burden among cancer survivors is often overlooked in survivorship care planning. Cancer survivors with limited incomes may be particularly affected. Yet, little data are available to address financial issues among them. Eliciting the survivors’ perspectives on how to deal with this financial burden is a first crucial step to identifying the means to provide this supportive care. Methods In this pilot study, three Nominal Group Technique (NGT) sessions were conducted with a convenience sample of 23 older breast cancer survivors (age 52 to 83) recruited from a county safety net hospital and a Comprehensive Cancer Center. One single NGT question was posed in these sessions, namely “What could help women deal with the financial burden that cancer brings to them and their families?” Survivors responded in an iterative fashion and then ranked the most relevant responses. Results The most relevant responses addressed the: (1) need for affordable insurance; (2) need to have prompt information on treatment costs patients will face, insurance coverage, and agencies or programs that provide needed products and services; and (3) need to access social workers, navigators, support groups, or others knowledgeable about available resources. Survivors also suggested that physicians become aware of cancer costs and financial issues faced by patients, and consider costs in their treatment plans. Conclusions Older survivors face financial challenges for which there are few available resources. They suggested several avenues to address cancer-related financial issues that may be considered in developing supportive interventions. PMID:24912858

  3. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-07-06

    entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions , and responses... financial markets .16 The 11 See, for example, Frederic Mishkin , “Housing and the Monetary...sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the

  4. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-10-06

    economy entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions , and...the financial markets .16 The 11 See, for example, Frederic Mishkin , “Housing and the Monetary...have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the

  5. Financial protection against nuclear hazards: thirty years' experience under the Price-Anderson Act

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

    Rockett, L.R.; Hayn, I.

    1984-01-01

    The purpose of this study is to evaluate the operation of the Price-Anderson Act in the light of the last 10 years' experience and the changes that have occurred during that period both in the law and regulations and in the nuclear and insurance industries, and to provide an independent analysis of various proposals to extend or amend the Act prior to its 1987 expiration. The report does not analyze the impact of the Silkwood v. Kerr McGee Corp. decision. The five chapters cover historical background, financial protection under the Price-Anderson Act and in the absence of the Act, fundamentalmore » policy issues, and alternative proposals.« less

  6. The Financial Aid Administrator and the Law.

    ERIC Educational Resources Information Center

    Bargerstock, Charles T.

    1982-01-01

    Basic legal knowledge that the student financial administrator needs is outlined: the legal system, requirements and regulations affecting financial aid, interacting with lawyers and the legal system, and substantive law and legal issues affecting the operation of the office. (MLW)

  7. Vaccination against Human Papillomavirus in relation to Financial Crisis: The "Evaluation and Education of Greek Female Adolescents on Human Papillomaviruses' Prevention Strategies" ELEFTHERIA Study.

    PubMed

    Mammas, Ioannis N; Theodoridou, Maria; Koutsaftiki, Chryssie; Bertsias, George; Sourvinos, George; Spandidos, Demetrios A

    2016-08-01

    In this study we aimed to explore financial and other sociodemographic factors that affect nonvaccination against the human papillomavirus (HPV) in Greece, one of the first European Union countries to introduce the vaccination against HPV into its National Immunization Programme in 2008. DESIGN, SETTING, PARTICIPANTS, INTERVENTIONS, AND MAIN OUTCOME MEASURES: Six hundred thirty-two female adolescents (aged 11-16 years) from Greece completed a pilot cross-sectional questionnaire-based survey (ELEFTHERIA study) from 2008 to 2014. Overall, only 8.9% (56 of 632) of the female adolescents reported that they had received all 3 doses of the HPV vaccination. The HPV vaccination uptake rates increased gradually from 3.2% (3 of 95) in 2008 to 17.1% (14 of 82) in 2011. However, it abruptly decreased to 2.1% (2 of 95) in 2012 and it reached 9.2% (8 of 87) in 2013 and 11.5% (11 of 96) in 2014. The most common factors for nonvaccination included fear of side effects, which decreased (Spearman ρ = -0.860; P = .024) and financial issues, which increased statistically significantly (Spearman ρ = 0.890; P = .012) during the years 2008 to 2014. In our study we addressed the novel topic of the association of financial issues with HPV vaccination compliance and highlighted the urgent need to provide and maintain health insurance coverage to children in Greece, a country in financial crisis. Copyright © 2016 North American Society for Pediatric and Adolescent Gynecology. Published by Elsevier Inc. All rights reserved.

  8. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-11-10

    which the economy entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions , and...states, middle class tax cuts, and business tax cuts. Also in 2008 and 2009, the government intervened in specific financial markets by providing...broad intervention into the financial markets was passed to avoid the spread of financial instability into the broader market ; but there are

  9. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-04-03

    have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the...compensation in June and November of 2008. Over the past few months, the government has also intervened in specific financial markets , including financial ...into the financial markets has been passed to avoid the spread of financial instability into the broader market but there are disadvantages

  10. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-01-23

    have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the...compensation in June and November of 2008. Over the past few months, the government has also intervened in specific financial markets , including financial ...intervention into the financial markets has been passed to avoid the spread of financial instability into the broader market but there are disadvantages

  11. Acquisition Planning for the Armed Forces of the Philippines Modernization Program

    DTIC Science & Technology

    2002-12-01

    to address these issues with the goal of providing defense planners with stable financial and structural strategic assumptions. The Guidelines are...Antonio Atanacio A. Habulan, Jr. December 2002 Thesis Advisor: Jeffrey R. Cuskey Second Reader: Ron Tudor Approved for public ...Approved OMB No. 0704-0188 Public reporting burden for this collection of information is estimated to average 1 hour per response, including the time

  12. Financial Management: Financial Reporting of Deferred Maintenance Information on Air Force Weapons Systems for FY 2002

    DTIC Science & Technology

    2002-11-27

    Financial Management November 27, 2002 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...Report Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Air...Department of the Air Force 26 Background This is one in a series of planned reports that discusses the financial reporting of deferred

  13. Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and Supplies for FY 2002

    DTIC Science & Technology

    2002-11-08

    Financial Management November 8, 2002 Office of the Inspector General of the Department of Defense Naval Air Systems Command Financial Reporting of...from... to) - Title and Subtitle Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and...This report is the first in a series of planned reports and discusses the financial reporting of non-ammunition operating materials and supplies

  14. Ouick Reaction Report on Financial Reporting Procedures for the Defense Homeowners Assistance Fund

    DTIC Science & Technology

    1992-12-28

    FINANCE AND ACCOUNTING SERVICE REPORT NO. 93-040 SUBJECT: Quick-Reaction Report on Financial Reporting Procedures for the Defense Homeowners...General, DoD. Financial reporting includes summarizing and reclassifying program cost elements and making adjusting entries to determine financial...the FY 1992 financial statements could contain material misstatements and omissions. The goal of accounting and financial reporting is to provide

  15. Association of bond, market, operational, and financial factors with multi-hospital system bond issues.

    PubMed

    Carpenter, C E; McCue, M J; Hossack, J B

    2001-01-01

    Despite the growth of multi-hospital systems in the 1990s, their performance in the tax-exempt bond market has not been adequately evaluated. The purpose of this study is to compare bonds issued by multi-hospital systems to those issued by individual hospitals in terms of bond, market, operational, and financial characteristics. The study sample includes 2,078 newly issued, tax-exempt, revenue bonds between 1991 and 1997. The findings indicate that multi-hospital systems issued larger amounts of debt at a lower cost, were more likely to be insured, had higher debt service coverage and higher operating margins.

  16. Conflict of interest and professional medical associations: the North American Spine Society experience.

    PubMed

    Schofferman, Jerome A; Eskay-Auerbach, Marjorie L; Sawyer, Laura S; Herring, Stanley A; Arnold, Paul M; Muehlbauer, Eric J

    2013-08-01

    Recently the financial relationships between industry and professional medical associations have come under increased scrutiny because of the concern that industry ties may create real or perceived conflicts of interest. Professional medical associations pursue public advocacy as well as promote medical education, develop clinical practice guidelines, fund research, and regulate professional conduct. Therefore, the conflicts of interest of a professional medical association and its leadership can have more far-reaching effects on patient care than those of an individual physician. Few if any professional medical associations have reported their experience with implementing strict divestment and disclosure policies, and among the policies that have been issued, there is little uniformity. We describe the experience of the North American Spine Society (NASS) in implementing comprehensive conflicts of interest policies. A special feature article. We discuss financial conflicts of interest as they apply to professional medical associations rather than to individual physicians. We describe the current policies of disclosure and divestment adopted by the NASS and how these policies have evolved, been refined, and have had no detrimental impact on membership, attendance at annual meetings, finances, or leadership recruitment. No funding was received for this work. The authors report no potential conflict-of-interest-associated biases in the text. The NASS has shown that a professional medical association can manage its financial relationships with industry in a manner that minimizes influence and bias. The NASS experience can provide a template for other professional medical associations to help manage their own possible conflicts of interest issues. Copyright © 2013 Elsevier Inc. All rights reserved.

  17. Nursing accounting competencies related to HIV in a Papua New Guinea context.

    PubMed

    Brown, Alistair M

    2013-01-01

    Nursing administration is an important part of the campaign to eliminate HIV across Papua New Guinea (PNG). This paper considers the critical importance of developing nursing leadership in effective accounting competencies in relation to HIV projects in PNG. The results of the study's textual analysis of audit reports of the Auditor General of PNG revealed a failure on the part of PNG's main health agencies involved with its national HIV program to provide competent financial reporting. In light of these results, this study shows how improving accounting and other financial competencies among nursing leaders would benefit the implementation of the PNG HIV national strategy. The findings of this study have implications not only for the internal control of HIV nursing competencies but also for nursing leadership related to HIV issues in a developing-country context. Copyright © 2013 Association of Nurses in AIDS Care. Published by Elsevier Inc. All rights reserved.

  18. 75 FR 23152 - Board of Directors of Federal Home Loan Bank System Office of Finance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ...Governed by the Federal Housing Finance Agency's (FHFA) regulations, the Federal Home Loan Bank System's (Bank System) Office of Finance issues debt (``consolidated obligations'') as agent for the Federal Home Loan Banks (Banks) on which the Banks are jointly and severally liable and publishes combined financial reports on the Banks so that members of the Bank System, investors in the consolidated obligations, and other interested parties can assess the strength of the Bank System that stands behind them. The Office of Finance (OF) is governed by a board of directors, the composition and functions of which are determined by FHFA's regulations. FHFA's experience with the Bank System and with the OF's combined financial reports during the recent period of market stress suggests that the OF and the Bank System could benefit from a reconstituted board and strengthened audit committee. This regulation is intended to achieve that end.

  19. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Financial statements of affiliates whose securities collateralize an issue registered or being registered. 210.3-16 Section 210.3-16... constitute a substantial portion of collateral if the aggregate principal amount, par value, or book value of...

  20. Sharpening the Dialogue: Engaging Policymakers in the Alignment of Appropriations, Tuition, and Financial Aid Policy. Exchanges

    ERIC Educational Resources Information Center

    Michelau, Demaree K.

    2006-01-01

    This issue of "Exchanges" highlights a number of issues in the challenge to align appropriations, tuition and financial aid (AFTA) policy. Two distinct trends in the nature of the American student population are identified: significant demographic shifts and the emerging necessity of serving adult learners. These shifts are prompting…

  1. Financial Exigency as Just Cause for Dismissal of Tenured Faculty in Higher Education: What Are the Legal Issues?

    ERIC Educational Resources Information Center

    Karr, Mary Beth

    This paper addresses the legal issues surrounding a university or college's action of dismissing tenured faculty members because of the school's troubled financial condition or program discontinuance. It explores various legal principles through an examination of specific questions. These questions are: (1) How do the courts define financial…

  2. The Development Mechanism of Financial Resources of the Housing Mortgage Lending in Russia

    ERIC Educational Resources Information Center

    Savinova, Valentina A.; Solodilova, Marija N.; Zgegalova, Elena V.; Tershukova, Marina B.; Rutkauskas, Tatiana K.

    2016-01-01

    The urgency of the analyzed issue is due to the priority of state issues of providing the population with affordable and comfortable housing. The purpose of research is to develop the main provisions of the development mechanism of financial resources of the housing mortgage lending and to develop practical recommendations for its implementation.…

  3. Development and Preliminary Psychometric Evaluation of the Domestic Violence-Related Financial Issues Scale (DV-FI)

    ERIC Educational Resources Information Center

    Weaver, Terri L.; Sanders, Cynthia K.; Campbell, Carole L.; Schnabel, Meg

    2009-01-01

    Intimate partner violence (IPV) occurs at disproportionate rates within impoverished groups of women and can include economic abuse as a form of psychological maltreatment. The current study developed a comprehensive assessment of the unique financial issues facing female victims of IPV using a sheltered sample (N = 113). An exploratory factor…

  4. Financial Management: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

    DTIC Science & Technology

    2002-05-31

    explains major financial reporting deficiencies that diminish the quality and utility of the Other Defense Organizations-General Funds financial reports...Accounting Service have taken steps to improve the financial reporting process of the Other Defense Organizations, deficiencies related to financial

  5. 7 CFR 3016.61 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...

  6. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-09-16

    through which the economy entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions ...intervention in the financial markets .16 The 11 See, for example, Frederic Mishkin , “Housing and the...have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the

  7. On the Money: High School Mathematics Activities to Build Financial Literacy

    ERIC Educational Resources Information Center

    Peters, Susan A.; Bay-Williams, Jennifer M.; Martinie, Sherri L.

    2016-01-01

    As high school students make more and more important decisions, their need for financial literacy increases significantly. To succeed in life, they need both an understanding of financial issues and the math skills to make financially sound choices. With all the requirements and standards to be met in high schools today, how can teachers find room…

  8. Using Financial Aid to Speed Degree Completion: A Look at MDRC's Research. Issue Focus

    ERIC Educational Resources Information Center

    MDRC, 2016

    2016-01-01

    Financial aid has long been used to increase access to postsecondary education, particularly for underrepresented students. Given the size of the financial aid system and the widespread use of aid, it should also be thought of as a tool to improve academic success and postsecondary completion. Evidence suggests that using additional financial aid…

  9. Financial Management: Financial Reporting of Deferred Maintenance Information on Army Weapons Systems for FY 2002

    DTIC Science & Technology

    2003-02-03

    Financial Management February 3, 2003 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Army...the Department of Defense Report No. D-2003-054 February 3, 2003 (Project No. D2001FJ-0156.002) Financial Reporting of Deferred Maintenance

  10. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-16 Financial... the securities as carried by the registrant, or the market value of such securities, whichever is the...

  11. 76 FR 14592 - Surety Companies Doing Business With the United States

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-17

    ... Business With the United States AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION..., Financial Management Service (Treasury), administers the Federal corporate surety program. Treasury issues.... ADDRESSES: The Financial Management Service participates in the U.S. government's eRulemaking Initiative by...

  12. 7 CFR 550.53 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

  13. 47 CFR 1.785 - Annual financial reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Annual financial reports. 1.785 Section 1.785..., and Reports Involving Common Carriers Financial and Accounting Reports and Requests § 1.785 Annual financial reports. (a) An annual financial report shall be filed by telephone carriers and affiliates as...

  14. 7 CFR 550.53 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

  15. Shadows amid sunshine: regulating financial conflicts in medical research.

    PubMed

    Saver, Richard S

    2014-02-01

    Under brand new rules implementing the Physician Payments Sunshine Act (Sunshine Act), a wide range of financial relationships, including many research-related payments, between industry, physicians, and teaching hospitals will be publicly disclosed through comprehensive, standardized payment reporting. The Sunshine Act represents the latest in a series of regulatory attempts to address financial conflicts of interest that may bias research conduct and threaten subject safety. This article summarizes the major aspects of the Sunshine Act affecting medical research, how it interacts with existing laws and policies, and identifies important unresolved issues and implementation challenges that still lie ahead with the rollout of the legislation underway. The Sunshine Act primarily depends on disclosure as a regulatory tool. As such, its long-term impact remains open to question. Disclosure in this context may have limited utility given, among other reasons, uncertainty about who the intended recipients are and their ability to use the information effectively. Apart from the insufficiency of transparency, this article further explores how proportionality, fairness, and accountability considerations make optimal regulation of financial conflicts in medical research quite challenging.

  16. The Affordable Care Act and Expanded Insurance Eligibility Among Nonelderly Adult Cancer Survivors.

    PubMed

    Davidoff, Amy J; Hill, Steven C; Bernard, Didem; Yabroff, K Robin

    2015-09-01

    Cancer survivors may face barriers to accessing health insurance and experience financial hardship because of medical expenditures. We examined potential improvements in access to insurance for cancer survivors through adult Medicaid expansions and premium tax credits in the new insurance marketplaces under the Affordable Care Act (ACA). Eligibility for Medicaid and premium tax credits was simulated for cancer survivors age 18 to 64 years in the 2008 to 2010 Medical Expenditure Panel Survey using a detailed deterministic model. Financial hardship was determined as: 1) delays or unmet need for medical, prescription, or dental care because of cost or insurance issues and/or 2) family out-of-pocket medical spending that was 20% or more of gross income. Descriptive analyses were stratified by whether the state of residence chose to expand Medicaid by January 2015. All statistical tests were two-sided. Overall, 14.7% of 9.44 million cancer survivors were uninsured, with 18% reporting financial hardship. Under the ACA, 19% overall, 30% of the uninsured, and 39% of those reporting financial hardship would be Medicaid eligible. An additional 10% would be eligible for premium tax credits, with the remainder able to participate in the Marketplace without tax credits. However, 21% of uninsured cancer survivors in states not expanding Medicaid would be ineligible for assistance with coverage. Under the ACA, many of the uninsured and a larger proportion of survivors facing financial hardship will be eligible for Medicaid or premium tax credits in the Marketplaces. ACA implementation will dramatically enhance insurance availability and is likely to reduce financial hardship for vulnerable cancer survivors. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please e-mail: journals.permissions@oup.com.

  17. The Affordable Care Act and Expanded Insurance Eligibility Among Nonelderly Adult Cancer Survivors

    PubMed Central

    Hill, Steven C.; Bernard, Didem; Yabroff, K. Robin

    2015-01-01

    Background: Cancer survivors may face barriers to accessing health insurance and experience financial hardship because of medical expenditures. We examined potential improvements in access to insurance for cancer survivors through adult Medicaid expansions and premium tax credits in the new insurance marketplaces under the Affordable Care Act (ACA). Methods: Eligibility for Medicaid and premium tax credits was simulated for cancer survivors age 18 to 64 years in the 2008 to 2010 Medical Expenditure Panel Survey using a detailed deterministic model. Financial hardship was determined as: 1) delays or unmet need for medical, prescription, or dental care because of cost or insurance issues and/or 2) family out-of-pocket medical spending that was 20% or more of gross income. Descriptive analyses were stratified by whether the state of residence chose to expand Medicaid by January 2015. All statistical tests were two-sided. Results: Overall, 14.7% of 9.44 million cancer survivors were uninsured, with 18% reporting financial hardship. Under the ACA, 19% overall, 30% of the uninsured, and 39% of those reporting financial hardship would be Medicaid eligible. An additional 10% would be eligible for premium tax credits, with the remainder able to participate in the Marketplace without tax credits. However, 21% of uninsured cancer survivors in states not expanding Medicaid would be ineligible for assistance with coverage. Conclusions: Under the ACA, many of the uninsured and a larger proportion of survivors facing financial hardship will be eligible for Medicaid or premium tax credits in the Marketplaces. ACA implementation will dramatically enhance insurance availability and is likely to reduce financial hardship for vulnerable cancer survivors. PMID:26134034

  18. The growing need for resources to help older adults manage their financial and healthcare choices.

    PubMed

    MacLeod, Stephanie; Musich, Shirley; Hawkins, Kevin; Armstrong, Douglas G

    2017-04-11

    Both financial literacy (managing personal finances) and health literacy (managing personal health) become increasingly important for older adults, potentially impacting their quality of life. Resources in these constructs of literacy tend to be distinct, although the skills and decision-making involved overlap as financial issues impact healthcare choices. Thus the primary purpose of this commentary is to propose a new area of research focus that defines the intersection of financial and health literacy (i.e., financial health literacy). We conducted a limited literature review related to financial, health, and health insurance literacy to demonstrate gaps in the literature and support our position. Online search engines were utilized to identify research in our primary areas of interest. We define the intersection of financial and health literacy as an area of need labeled financial health literacy, with a focus on four domains. These include: 1) the ability to manage healthcare expenses; 2) pay medical bills; 3) determine health needs and understand treatment options; and 4) make sound healthcare decisions with financial resources available. Despite some overlap with health insurance literacy, financial health literacy would define an area of need encompassing health management choices and health plan selections integrated with other financial management issues including living arrangements, financial planning, and retirement planning. Potential initiatives should be considered to help at-risk older adults find resources to improve their financial health literacy, which in turn will enhance their abilities to manage medical choices in the environment of an increasingly complex healthcare system.

  19. 32 CFR 504.1 - General.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... enforcement office may issue a formal written request for basic identifying account information to a financial... OBTAINING INFORMATION FROM FINANCIAL INSTITUTIONS § 504.1 General. (a) Purpose. This part provides DA... followed in seeking access to financial information from these facilities. (3) This part also applies to...

  20. 75 FR 66717 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-29

    ... respondents will describe the type of project, project scope, financial plan and other factors. Without this... Financial Assistance Instruments. OMB Control Number: 0596-0217. Summary of Collection: In order to carry... issues Federal Financial Assistance awards, (i.e., grants and cooperative agreements). Agency specific...

  1. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Financial statements of affiliates whose securities collateralize an issue registered or being registered. 210.3-16 Section 210.3-16... aggregate principal amount, par value, or book value of the securities as carried by the registrant, or the...

  2. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Financial statements of affiliates whose securities collateralize an issue registered or being registered. 210.3-16 Section 210.3-16... aggregate principal amount, par value, or book value of the securities as carried by the registrant, or the...

  3. Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues

    ERIC Educational Resources Information Center

    Grippo, Frank J.; Nassiripour, Sia

    2009-01-01

    The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

  4. 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.

  5. Clinically Competent and Fiscally at Risk: Impact of Debt and Financial Parameters on the Surgical Resident.

    PubMed

    Tevis, Sarah E; Rogers, Andrew P; Carchman, Evie H; Foley, Eugene F; Harms, Bruce A

    2018-05-31

    While the costs of medical training continue to increase, surgeon income and personal financial decisions may be challenged to manage this expanding debt burden. We sought to characterize the financial liability, assets, income, and debt of surgical residents, and evaluate the necessity for additional financial training. All surgical trainees at a single academic center completed a detailed survey. Questions focused on issues related to debt, equity, cash flow, financial education, and fiscal parameters. Responses were used to calculate debt-to-asset and debt-to-income ratios. Predictors of moderate risk debt-to-asset ratio (0.5 to 0.9), high risk debt-to-asset ratio (≥0.9), and high risk debt-to-income ratio (>0.4) were evaluated. All analyses were performed in SPSS v.21. One hundred five trainees completed the survey (80% response rate), with 38% of respondents reporting greater than $200,000 in educational debt. Overall, 82% of respondents had a moderate or high risk debt-to-asset ratio. Residency program, year, sex, and perception of financial knowledge did not correlate with high risk debt-to-asset ratio. Residents with high debt-to-asset ratios were more likely to have a high level of concern about debt (52% vs 0%, p < 0.001) when compared with residents who had low debt-to-asset ratios. The majority (79%) of respondents felt strongly that inclusion of additional financial training in residency education is a critical need. In a climate of increasingly delayed financial gratification, surgical trainees are on critically unstable financial footing. There is a major gap in current surgical education that requires reassessment for the long-term financial health of residents. Copyright © 2018 American College of Surgeons. Published by Elsevier Inc. All rights reserved.

  6. Federal Agency and Federal Library Reports: Library of Congress; Center for the Book; Federal Library and Information Center Committee; National Agricultural Library; National Library of Medicine; United States Government Printing Office; National Technical Information Service; National Archives and Records Administration; National Center for Education Statistics Library Statistics Program; National Commission on Libraries and Information Science; National Library of Education; Educational Resources Information Center.

    ERIC Educational Resources Information Center

    Fischer, Audrey; Cole, John Y.; Tarr, Susan M.; Carey, Len; Mehnert, Robert; Sherman, Andrew M.; Davis, Linda; Leahy, Debra W.; Chute, Adrienne; Willard, Robert S.; Dunn, Christina

    2003-01-01

    Includes annual reports from 12 federal agencies and libraries that discuss security, budgets, legislation, digital projects, preservation, government role, information management, personnel changes, collections, databases, financial issues, services, administration, Web sites, access to information, customer service, statistics, international…

  7. How Boston and Other American Cities Support and Sustain the Arts: Funding for Cultural Nonprofits in Boston and 10 Other Metropolitan Centers

    ERIC Educational Resources Information Center

    Koo, Juliana; Curtis, Elizabeth Cabral

    2016-01-01

    Arts and culture are essential components of a vibrant community. This new report revisits the issue of financial support for the nonprofit arts sector in Boston and compares it to 10 other cities. The 10 comparison cities are: (1) Baltimore; (2) Chicago; (3) Cleveland; (4) Houston; (5) Minneapolis-St. Paul; (6) New York; (7) Philadelphia; (8)…

  8. 26 CFR 1.6049-5 - Interest and original issue discount subject to reporting after December 31, 1982.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... obligation of FC is held in a custodial account for D by FB, a foreign branch of a U.S. financial institution. By reason of paragraph (c)(5) of this section, FB is considered to be a U.S. middleman. Therefore, FB is required to make an information return unless FB may treat D as a beneficial owner that is a...

  9. 26 CFR 1.6049-5 - Interest and original issue discount subject to reporting after December 31, 1982.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 2 except that the obligation of FC is held in a custodial account for D by FB, a foreign branch of a U.S. financial institution. By reason of paragraph (c)(5) of this section, FB is considered to be a U.S. middleman. Therefore, FB is required to make an information return unless FB may treat D as a...

  10. Economic Stimulus: Issues and Policies

    DTIC Science & Technology

    2009-02-27

    through which the economy entered a recession. To date, financial markets remain volatile, new losses have been announced at major financial institutions ...have sought to contain damages spilling over from housing and financial markets to the broader economy, including monetary policy, which is the...compensation in June and November of 2008. Over the past few months, the government has also intervened in specific financial markets , including

  11. 31 CFR 586.519 - Release of certain funds held at overseas branches of U.S. financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... overseas branches of U.S. financial institutions. 586.519 Section 586.519 Money and Finance: Treasury... of U.S. financial institutions. Specific licenses may be issued on a case-by-case basis to permit the overseas branches of U.S. financial institutions to unblock deposit accounts that were blocked pursuant to...

  12. The Effectiveness of Financial Literacy Instruction: The Role of Individual Development Accounts Participation and The Intensity of Instruction

    ERIC Educational Resources Information Center

    Bhattacharya, Radha; Gill, Andrew; Stanley, Denise

    2016-01-01

    We examine improvements in financial knowledge for 8th-grade participants in our financial fitness camp, part of our multifaceted financial literacy program. Eighty-three students enrolled in the camp, and 59 had individual development accounts (IDA). We address several issues raised in the literature by focusing on low-income, predominantly…

  13. The business of death: a qualitative study of financial concerns of widowed older women.

    PubMed

    DiGiacomo, Michelle; Lewis, Joanne; Phillips, Jane; Nolan, Marie; Davidson, Patricia M

    2015-04-18

    The feminisation of ageing and increasing number of widowed women in contemporary society has significant implications. Older women are at risk of poor health, social, and economic outcomes upon widowhood. The aim of the study was to describe women's experiences in the period soon after their husbands' death, including their financial issues and concerns, and the ways in which these experiences impacted on the transition to widowhood late in life. This was a longitudinal study using serial in-depth semi-structured interviews with 21 community-dwelling women over the age of 65 in Australia. Verbatim transcripts underwent Interpretive Phenomenological Analysis. Thematic analysis revealed: 1) administrative burden increases vulnerability; 2) gender roles impact on transitions; and 3) financial adjustments render housing insecurity and health risk. High administrative burden within the context of significant grief and mourning was a defining feature of the early bereavement period. Complicated protracted administrative processes, insensitive interactions, and reminders of loss contributed to distress, anxiety and feelings of demoralisation. Several women identified assumption of household financial management as the most difficult aspect of coping with their husband's death. Older women may have unmet needs for assistance with administrative, financial, and legal issues immediately following spousal death and potentially for years afterward. Lack of familiarity and absence of instrumental support with financial and legal issues signal the need for policy reform, resources to improve financial literacy in women throughout the life course, increased advocacy, and consideration of different support and service models.

  14. Corporate financial decision-makers' perceptions of workplace safety.

    PubMed

    Huang, Yueng-Hsiang; Leamon, Tom B; Courtney, Theodore K; Chen, Peter Y; DeArmond, Sarah

    2007-07-01

    This study, through a random national survey, explored how senior financial executives or managers (those who determined high-level budget, resource allocation, and corporate priorities) of medium-to-large companies perceive important workplace safety issues. The three top-rated safety priorities in resource allocation reported by the participants (overexertion, repetitive motion, and bodily reaction) were consistent with the top three perceived causes of workers' compensation losses. The greatest single safety concerns reported were overexertion, repetitive motion, highway accidents, falling on the same level and bodily reaction. A majority of participants believed that the indirect costs associated with workplace injury were higher than the direct costs. Our participants believed that money spent improving workplace safety would have significant returns. The perceived top benefits of an effective workplace safety program were increased productivity, reduced cost, retention, and increased satisfaction among employees. The perceived most important safety modification was safety training. The top reasons senior financial executives gave for believing their safety programs were better than those at other companies were that their companies paid more attention to and emphasized safety, they had better classes and training focused on safety, and they had teams/individuals focused specifically on safety.

  15. U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform

    DTIC Science & Technology

    2001-03-30

    I am pleased to be here today to discuss our report on the U.S. government’s consolidated financial statements for fiscal year 2000. Both the... consolidated financial statements and our report are included in the Fiscal Year 2000 Financial Report of the United States Government (Financial Report...CFO Act agencies), beginning with fiscal year 1996, and consolidated financial statements for the U.S. government, beginning with fiscal year 1997.

  16. Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002

    DTIC Science & Technology

    2003-03-06

    Financial Management March 6, 2003 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon...Project No. D2001FJ-0156.000) Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002 Executive Summary Who

  17. 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...

  18. 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...

  19. 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...

  20. 31 CFR 501.604 - Reports by U.S. financial institutions on rejected funds transfers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... REPORTING, PROCEDURES AND PENALTIES REGULATIONS Reports § 501.604 Reports by U.S. financial institutions on rejected funds transfers. (a) Who must report. Any financial institution that rejects a funds transfer... institution, domestic bank, financial institution or U.S. financial institution, as those terms are defined in...

  1. 29 CFR 403.2 - Annual financial report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 403.2 Section 403.2 Labor... STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.2 Annual financial report. (a) Every labor... Standards within 90 days after the end of each of its fiscal years, a financial report signed by its...

  2. The effect of housing on the mental health of older people: the impact of lifetime housing history in Whitehall II

    PubMed Central

    2011-01-01

    Background This study describes differences in trajectories of self-reported mental health in an ageing cohort, according to their housing, while controlling for confounders. Methods The General Health Questionnaire was measured on six occasions as part of Whitehall II cohort study of office-based British civil servants (1985-2009); 10,308 men and women aged 35-55 at baseline. Results Home-ownership was the predominant tenure at baseline and increased over the life-course, but the social gradient remained. In the bivariate analysis, by phase nine, renters had higher (poorer mental health) GHQ scores (55.48) than owner occupiers (51.98). Those who reported difficulty paying bills or problems with housing had higher GHQ scores at baseline (financial difficulties 57.70 vs 54.34; house problems 58.06 vs 53.99) and this relative difference increased by phase nine (financial difficulties 59.64 vs 51.67; house problems 56.68 vs 51.22). In multivariate models, the relative differences in GHQ scores by tenure increased with age, but were no longer significant after adjusting for confounders. Whereas GHQ scores for those with housing problems and financial difficulties were still significantly higher as participants grew older. Conclusion The social gradient in the effect of home ownership on mental health, which is evident at baseline, diminishes as people get older, whereas housing quality and financial problems become relatively more important in explaining older people's health. Inequalities in housing quality and ability to deal with household financial problems will become increasingly important mental health issues as the population ages. PMID:21884619

  3. Financial Management: Corps of Engineers Equipment Reporting on Financial Statements for FY 2002

    DTIC Science & Technology

    2003-08-20

    U.S. Army Corps of Engineers civil service and uniformed officers responsible for financial reporting of equipment should read this report. It...discusses the management controls that are necessary to support the financial reporting of equipment on financial statements.

  4. 31 CFR 226.6 - Financial reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 226.6 Section 226..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE RECOGNITION OF INSURANCE COVERING TREASURY TAX AND LOAN DEPOSITARIES § 226.6 Financial reports. Financial reports of Insurance Organizations shall be...

  5. A Study of the State of Budgetary Financial Reporting in Navy Medicine

    DTIC Science & Technology

    1998-12-01

    comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial...systems to improve financial management processes. This thesis describes and examines the effectiveness of budgetary financial reporting in Navy medicine...contributing to financial reporting reforms by increasing efficiencies of its systems through consolidation and integration. Additionally, BUMED has complied

  6. 45 CFR 98.65 - Audits and financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... independent standards. (g) The Secretary shall require financial reports as necessary. ...

  7. The Revolution in Banking and the Financial Services Industry. Series on Public Issues No. 11.

    ERIC Educational Resources Information Center

    Fraser, Donald R.

    It is the premise of this booklet, one of a series intended to apply economic principles to major social and political issues of the day, that a revolution in the banking and financial services industry is altering not only the fundamental nature of the services offered but the character of the organizations themselves. The purpose of the essay is…

  8. 7 CFR 3430.56 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3430.56 Section 3430.56... reporting. (a) SF-269, Financial Status Report. Unless stated differently in the award terms and conditions... requirement. (f) Additional reporting requirements. CSREES may require additional financial reporting...

  9. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-09

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

  10. Major Decisions Ahead: Implementing SFAA Nos. 116 and 117.

    ERIC Educational Resources Information Center

    Williams, Kenneth; Turner, Robert

    1994-01-01

    Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the…

  11. Perspectives on Evaluation in Financial Education: Landscape, Issues, and Studies

    ERIC Educational Resources Information Center

    Walstad, William; Urban, Carly; Asarta, Carlos J.; Breitbach, Elizabeth; Bosshardt, William; Heath, Julie; O'Neill, Barbara; Wagner, Jamie; Xiao, Jing Jian

    2017-01-01

    This review discusses the heterogeneity in the effectiveness of financial education programs that occurs because of the unique conditions for programs and methods to evaluate them. The authors define six groups served by financial education: children, youth, college students and young adults, working adults, military personnel, and low-income…

  12. Understanding Financial Statements. A Strategic Guide for Independent College & University Boards.

    ERIC Educational Resources Information Center

    McCarthy, John H.; Turner, Robert M.; Johnson, Sandra L., Ed.

    1997-01-01

    This guide for members of the governing boards of independent colleges and universities is intended to provide information necessary to an understanding of college and university financial statements, especially annual financial statements. Following an introductory chapter, chapter 2 identifies key questions and strategic issues facing…

  13. 16 CFR 1000.19 - Office of Financial Management, Planning and Evaluation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...; analysis of major policy and operational issues; performing evaluations and management studies of... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Office of Financial Management, Planning and... COMMISSION ORGANIZATION AND FUNCTIONS § 1000.19 Office of Financial Management, Planning and Evaluation. The...

  14. Paying Less for College: 1993. The Complete Guide to $28 Billion in Financial Aid. Tenth Edition.

    ERIC Educational Resources Information Center

    Peterson's Guides, Inc., Princeton, NJ.

    This book on financial aid for college education is designed to be a guide to sources and an aid to the process of obtaining financial assistance. An introductory essay titled "The Twenty Most-Asked Questions About Financial Aid" gives a basic orientation on the issues and expert advice on how to tackle the problems of filling out forms,…

  15. The State of the Art of Budgetary Financial Reporting in the Navy.

    DTIC Science & Technology

    1996-12-01

    The purpose of this thesis was to investigate current budgetary financial reporting practices in the Navy, and provide a comprehensive overview of...and reports involved in Navy budgetary financial reporting . Each appropriation enacted and allotted down the financial chain of command is accounted...for through budgetary financial reporting . The organizations involved in budgetary reporting are categorized into two groups; field level and service

  16. Summary Report on Financial Reporting of Government Property in the Custody of Contractors.

    DTIC Science & Technology

    1998-10-15

    and Air Force Audit Agency on the financial reporting of Government property in the custody of contractors. The reported amount of Government...Contract Property Management System are used for financial reporting . However, the system and the way the data are entered into financial statements...assessed management controls affecting the financial reporting of Government property and compliance with applicable laws and regulations.

  17. 24 CFR 84.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  18. 2 CFR 215.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  19. 24 CFR 84.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The Federal financial report (FFR), or such other form as may be approved by OMB, is authorized for obtaining financial information from recipients. The applicability of the FFR form...

  20. Explaining differences in stakeholder take up of disease management programmes: A comparative analysis of policy implementation in Austria and Germany.

    PubMed

    Schang, Laura; Thomson, Sarah; Czypionka, Thomas

    2016-03-01

    Understanding why policies to improve care for people with chronic conditions fail to be implemented is a pressing issue in health system reform. We explore reasons for the relatively high uptake of disease management programmes (DMPs) in Germany, in contrast to low uptake in Austria. We focus on the motivation, information and power of key stakeholder groups (payers, physician associations, individual physicians and patients). We conducted a comparative stakeholder analysis using qualitative data from interviews (n=15 in Austria and n=26 in Germany), legal documents and media reports. Stakeholders in Germany appeared to have systematically stronger motivation, exposure to more positive information about DMPs and better ability to implement DMPs than their counterparts in Austria. Policy in Austria focused on financial incentives to physicians only. In Germany, limited evidence about the quality improvement and cost savings potential of DMPs was mitigated by strong financial incentives to sickness funds but proved a fundamental obstacle in Austria. Efforts to promote DMPs should seek to ensure the cooperation of payers and patients, not just physicians, using a mix of financial and non-financial instruments suited to the context. A singular focus on financially incentivising providers is unlikely to stimulate uptake of DMPs. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

  1. Quantifying the variability of financial disclosure information reported by authors presenting at annual spine conferences.

    PubMed

    Ju, Brian L; Miller, Christopher P; Whang, Peter G; Grauer, Jonathan N

    2011-01-01

    In recent years, greater attention has been directed toward determining how potential financial conflicts of interest may affect the integrity of biomedical research. To address this issue, various disclosure policies have been adopted in an attempt to increase the transparency of this process. However, the consistency of such reporting among spine surgeons remains unknown. This study quantifies the variability in the self-reported disclosures of individual authors presenting at multiple spine conferences during the same year. The author disclosure information published for the 2008 North American Spine Society (NASS), Cervical Spine Research Society (CSRS), and Scoliosis Research Society (SRS), conferences were compiled into a database. We evaluated the disclosure policy for each society and compared the disclosure listings of authors who presented at more than one of these meetings. Disclosure records were available for 1,231 authors at NASS, 550 at CSRS, and 642 at SRS. Of these individuals, 278 (NASS), 129 (CSRS), and 181 (SRS) presented at one of the other conferences and 40 presented at all three conferences. North American Spine Society and CSRS required disclosure of all financial relationships, whereas SRS only requested disclosures pertinent to authors' presentations. Of the 153 authors who presented at the NASS and CSRS meetings, 51% exhibited discrepancies in their disclosure information. In contrast, only 9% of the 205 individuals whose data was listed at both the NASS and SRS conferences demonstrated irregularities. Similarly, 18% of the 56 authors who had provided information to both CSRS and SRS were inconsistent in their reporting. These findings emphasize the significant variability that currently exists in the reporting of financial conflicts of interest by authors who presented at three major spine conferences within the past year. We believe these discrepancies are likely because of confusion regarding what relationships should be acknowledged in certain situations and the clear lack of uniformity among the disclosure policies established by these various associations. This study evaluates financial conflicts of interests in clinical research. Copyright © 2011 Elsevier Inc. All rights reserved.

  2. Healthcare-seeking behaviour, barriers and mental health of non-domestic migrant workers in Singapore

    PubMed Central

    Ang, Jia Wei; Chia, Colin; Koh, Calvin J; Chua, Brandon W B; Narayanaswamy, Shyamala; Wijaya, Limin; Chan, Lai Gwen; Goh, Wei Leong

    2017-01-01

    Background Low-wage migrant workers are vulnerable to healthcare inequities. We sought to identify potential barriers to healthcare and risk factors for mental health issues in non-domestic migrant workers in Singapore, and identify high-risk subgroups. Methods A cross-sectional, interviewer-administered survey of 433 non-domestic migrant workers was conducted at subsidised clinics and a foreign worker dormitory from July to August 2016. Questions assessed healthcare usage patterns, affordability issues, barriers to care and psychological distress using a validated screening scale (Kessler-6). Findings Bangladeshi workers surveyed were more likely to be single, have more financial dependents, a lower level of education and salary and pay higher agent fees (p<0.01). 61.4% of workers reported that they had insurance, but had poor understanding of whether it covered inpatient/outpatient expenses. The majority of workers had not, or were not sure if they had, received information about company-bought insurance (72.4%). Among those who had, most reported that information was not in their native language (67.7%). Non-specific psychological distress was found in 21.9%, as estimated by the Kessler-6 scale. Multivariate analysis found that psychological distress was independently associated with Bangladeshi nationals (OR 2.98, 95% CI 1.58 to 5.62; p=0.001) and previous experience of financial barriers to healthcare (OR 3.86, 95% CI 2.25 to 6.62; p<0.0001). Interpretation We identified gaps in non-domestic migrant workers' knowledge of healthcare coverage, and substantial financial barriers to healthcare. The Bangladeshi population in our study was at higher risk of such barriers and psychological distress. These represent areas for further research and intervention. PMID:28589024

  3. Financial Management: Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in Operating Materials and Supplies for FY 2002

    DTIC Science & Technology

    2002-10-30

    2002 Report Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Naval Ammunition Logistics Center Financial Reporting of...October 30, 2002 Project No. D2001FJ –0179.001 Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in...it provides information concerning the financial reporting of ammunition and ordnance assets. Background. The audit was performed in support of

  4. 17 CFR 229.308 - (Item 308) Internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... over financial reporting. 229.308 Section 229.308 Commodity and Securities Exchanges SECURITIES AND... § 229.308 (Item 308) Internal control over financial reporting. (a) Management's annual report on internal control over financial reporting. Provide a report of management on the registrant's internal...

  5. 75 FR 53970 - Notice To Award an Expansion Supplement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-02

    ...) strengthen CSBG-eligible entity governance and accountability. It will do so by analyzing CSBG policy issues... consultation; online interactive tutorials; financial network conference calls; online governance and financial...

  6. 26 CFR 1.6049-5T - Interest and original issue discount subject to reporting after December 31, 1982 (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... obligation of FC is held in a custodial account for D by FB, a foreign branch of a U.S. financial institution. By reason of paragraph (c)(5) of this section, FB is considered to be a U.S. middleman. Therefore, FB is required to make an information return unless FB may treat D as a beneficial owner that is a...

  7. Lean Six Sigma Analysis of Shipboard Audit Readiness on a U.S. Navy Destroyer

    DTIC Science & Technology

    2016-12-01

    these issues, PACFLT’s finance policy is to restrict accounting and reporting efforts of these units to a minimum level, and to place financial...Lean Thinking: Banish Waste and Create Wealth in Your Corporation , Womack and Jones (2003) map out Lean principles that are built on Toyoda and... corporation achieved different levels of success by using the Define, Measure, Analyze, Improve, and Control (DMAIC) methodology (Folaron, 2003). 3

  8. Never Losing Sight of Our Priorities. Fiscal Year 2010 Department of the Navy Annual Financial Report

    DTIC Science & Technology

    2010-01-01

    our.war-fighting capabilities. We rely too heavily on fossil fuels, leaving us vulnerable to price and supply shocks. In FYlO, I issued five energy...submersibles participated in recovery efforts. The Navy sustained logistical support, equipment and assistance in skimming and salvage operations...Naval Sea Systems Command sent 66,000 feet of inflatable oil boom, skimming systems, related support equipment, and personnel to support clean-up

  9. 12 CFR 630.5 - Accuracy of reports and assessment of internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... control over financial reporting. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM... assessment of internal control over financial reporting. (1) Annual reports must include a report by the... disclose any material change(s) in the internal control over financial reporting occurring during the...

  10. 7 CFR 1773.32 - Report on compliance and on internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial reporting. 1773.32 Section 1773.32 Agriculture Regulations of the Department of Agriculture... RUS Reporting Requirements § 1773.32 Report on compliance and on internal control over financial... control over financial reporting including whether or not the tests performed provided sufficient evidence...

  11. 39 CFR 3050.40 - Additional financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...

  12. 12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM... control over financial reporting. (a) Prohibition against incomplete, inaccurate, or misleading... assessment of internal control over financial reporting. Annual reports of those institutions with over $1...

  13. 20 CFR 645.240 - What are the reporting requirements for Welfare-to-Work programs?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) General. State formula and other direct competitive grant recipients must report financial and participant... local governments. Reports must be submitted to the Department quarterly. Existing WtW financial.... (c) Financial reports. Each grant recipient must submit financial reports to the Department. Reported...

  14. Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

    PubMed

    Sistrom, Christopher Lee; McKay, Niccie L

    2005-06-01

    This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

  15. Is your financial house in order?

    PubMed

    Kubik, M J

    1998-01-01

    In today's rapidly changing world individuals are being faced by many new issues that are challenging their ability to survive financially. It is therefore important that we recognize the need to manage our financial lives. To do that requires a commitment of time to identify assets held and determine how best to protect them, set future financial goals, and then determine how assets can be used to reach those goals.

  16. 26 CFR 1.163-5 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)) purchasing for its own account or for the account of a customer and that agrees to comply with the... § 1.165-12(c)(v) purchasing for its own account or for the account of a customer, which financial... customer and that the financial institution will comply with the requirements of section 165(j)(3) (A), (B...

  17. The Cost of Access: Racial Disparities in Student Loan Burdens of Young Adults

    ERIC Educational Resources Information Center

    Kim, Jinhee; Chatterjee, Swarn; Young, J.; Moon, U. J.

    2017-01-01

    Student loans have become a social-financial issue in the United States. This study uses a nationally representative dataset to examine the association between financial socialization and student loan borrowing behavior of individuals after controlling a number of different socio-demographic factors. Results show that the financial burdens of…

  18. The Financial Knowledge of College Freshmen

    ERIC Educational Resources Information Center

    Avard, Stephen; Manton, Edgar; English, Donald; Walker, Janet

    2005-01-01

    The problem of the study was to determine college freshmen's financial knowledge. The entire freshman English 101, College Reading and Writing class at Texas A&M University--Commerce was surveyed. There were a total of 407 students enrolled in these classes. There were 20 multiple choice questions dealing with basic knowledge of financial issues,…

  19. Contextualizing the Intermediate Financial Accounting Courses in the Global Financial Crisis

    ERIC Educational Resources Information Center

    Bloom, Robert; Webinger, Mariah

    2011-01-01

    This paper represents an attempt to incorporate concepts and issues stemming from the global financial crisis (GFC) into the typical Intermediate Accounting, two-course sequence as taught in North American colleges and universities. The teaching approach which the authors advocate embeds the GFC throughout these courses. The main expected outcome…

  20. Students with Disabilities: Financial Aid Policy Issues

    ERIC Educational Resources Information Center

    Wolanin, Thomas R.

    2005-01-01

    This article describes some of the special financial aid needs of students with disabilities and the policy implications of those needs. It focuses on the financial burdens of having a disability, the time demands faced by those with disabilities, the multiple and complex sources from which students with disabilities derive support, and the…

  1. Towards pervasive computing in health care - a literature review.

    PubMed

    Orwat, Carsten; Graefe, Andreas; Faulwasser, Timm

    2008-06-19

    The evolving concepts of pervasive computing, ubiquitous computing and ambient intelligence are increasingly influencing health care and medicine. Summarizing published research, this literature review provides an overview of recent developments and implementations of pervasive computing systems in health care. It also highlights some of the experiences reported in deployment processes. There is no clear definition of pervasive computing in the current literature. Thus specific inclusion criteria for selecting articles about relevant systems were developed. Searches were conducted in four scientific databases alongside manual journal searches for the period of 2002 to 2006. Articles included present prototypes, case studies and pilot studies, clinical trials and systems that are already in routine use. The searches identified 69 articles describing 67 different systems. In a quantitative analysis, these systems were categorized into project status, health care settings, user groups, improvement aims, and systems features (i.e., component types, data gathering, data transmission, systems functions). The focus is on the types of systems implemented, their frequency of occurrence and their characteristics. Qualitative analyses were performed of deployment issues, such as organizational and personnel issues, privacy and security issues, and financial issues. This paper provides a comprehensive access to the literature of the emerging field by addressing specific topics of application settings, systems features, and deployment experiences. Both an overview and an analysis of the literature on a broad and heterogeneous range of systems are provided. Most systems are described in their prototype stages. Deployment issues, such as implications on organization or personnel, privacy concerns, or financial issues are mentioned rarely, though their solution is regarded as decisive in transferring promising systems to a stage of regular operation. There is a need for further research on the deployment of pervasive computing systems, including clinical studies, economic and social analyses, user studies, etc.

  2. 40 CFR 31.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  3. 13 CFR 143.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  4. 29 CFR 1470.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  5. 38 CFR 43.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  6. 14 CFR 1273.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1273.41 Section 1273... Reports, Records, Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  7. 45 CFR 2541.410 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...

  8. 46 CFR 232.6 - Financial report filing requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...

  9. 38 CFR 43.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  10. 29 CFR 1470.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 4 2011-07-01 2011-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  11. 13 CFR 143.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  12. 45 CFR 2541.410 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...

  13. 40 CFR 31.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 1 2011-07-01 2011-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

  14. 34 CFR 75.720 - Financial and performance reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... performance) and 34 CFR 74.52 (Financial reporting); and (2) 34 CFR 80.40 (Monitoring and reporting program performance) and 34 CFR 80.41 (Financial reporting). (b) A grantee shall submit these reports annually, unless... 34 Education 1 2010-07-01 2010-07-01 false Financial and performance reports. 75.720 Section 75...

  15. 77 FR 38211 - Rescission of Quarterly Financial Reporting Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-27

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY..., the Federal Motor Carrier Safety Administration (FMCSA) eliminates the quarterly financial reporting... would be ineffective or unacceptable without a change. III. Background Annual Financial Reporting...

  16. 78 FR 31475 - Rescission of Quarterly Financial Reporting Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-24

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...); request for comments. SUMMARY: FMCSA proposes to eliminate the quarterly financial reporting requirements... person argued that the financial reporting requirements transferred from the Interstate Commerce...

  17. 36 CFR 1207.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

  18. 32 CFR 33.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 33.41 Section 33.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

  19. 45 CFR 92.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  20. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

  1. 29 CFR 408.7 - Terminal trusteeship financial report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Terminal trusteeship financial report. 408.7 Section 408.7...-MANAGEMENT STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.7 Terminal trusteeship financial report... a terminal financial report, and one copy, with the Office of Labor-Management Standards, on Form LM...

  2. 45 CFR 92.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  3. 45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

  4. 36 CFR 1207.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

  5. 24 CFR 85.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... this requirement or proscribe an alternate method of financial reporting. HUD will use these reports to...

  6. 22 CFR 226.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Financial reporting. 226.52 Section 226.52...-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID requires recipients to use the Standard Form 425 or Standard Form 425a, Federal Financial Report, or such...

  7. Smoking Habits among Greek University Students after the Financial Crisis

    PubMed Central

    Saridi, Maria; Nanou, Anastasia; Vasilopoulos, Christos; Kourakos, Michael; Skliros, Efstathios; Toska, Aikaterini; Souliotis, Kyriakos

    2017-01-01

    Background: University students worldwide seem to have increased rates of smoking, alcohol abuse, binge drinking episodes and harmful consumption trends, raising a serious public health issue. The aim of the present study was to investigate university students’ smoking habits and exposure to secondary smoke amid a financial crisis. Methods: The present descriptive, correlational analysis was conducted at the University of Peloponnese. Results: The average age of the sample (n=203) was 24.9 years (±7.6 years) with 36.0% of the participants (n=73) being postgraduate students. Some 51.2% (n=104) of the participants said they didn’t smoke and 46.3% (n=94, p=0.003) reported no secondary smoke exposure during the past week at home. The majority of the remainder initiated smoking at age 16-17 (48.5%, n=48), and 64.6% (n=42) said the financial crisis did not lead them to change their smoking habits. Conclusions: The majority of students support smoking ban laws in enclosed public spaces, but also their replies highlighted poor implementation on behalf of the state and the authorities. The financial crisis did not appear to have affected student smoking habits. PMID:28610966

  8. Smoking Habits among Greek University Students after the Financial Crisis

    PubMed

    Saridi, Maria; Nanou, Anastasia; Vasilopoulos, Christos; Kourakos, Michael; Skliros, Efstathios; Toska, Aikaterini; Souliotis, Kyriakos

    2017-05-01

    Background: University students worldwide seem to have increased rates of smoking, alcohol abuse, binge drinking episodes and harmful consumption trends, raising a serious public health issue. The aim of the present study was to investigate university students’ smoking habits and exposure to secondary smoke amid a financial crisis. Methods: The present descriptive, correlational analysis was conducted at the University of Peloponnese. Results: The average age of the sample (n=203) was 24.9 years (±7.6 years) with 36.0% of the participants (n=73) being postgraduate students. Some 51.2% (n=104) of the participants said they didn’t smoke and 46.3% (n=94, p=0.003) reported no secondary smoke exposure during the past week at home. The majority of the remainder initiated smoking at age 16-17 (48.5%, n=48), and 64.6% (n=42) said the financial crisis did not lead them to change their smoking habits. Conclusions: The majority of students support smoking ban laws in enclosed public spaces, but also their replies highlighted poor implementation on behalf of the state and the authorities. The financial crisis did not appear to have affected student smoking habits. Creative Commons Attribution License

  9. A qualitative study of physician perspectives of cost-related communication and patients' financial burden with managing chronic disease.

    PubMed

    Patel, Minal R; Shah, Khooshbu S; Shallcross, Meagan L

    2015-11-25

    Patient financial burden with chronic disease poses significant health risks, yet it remains outside the scope of clinical visits. Little is known about how physicians perceive their patients' health-related financial burden in the context of primary care. The purpose of this study was to describe physician experiences with patients' financial burden while managing chronic disease and the communication of these issues. In November 2013, four focus groups were conducted in an academic medical center. A convenience sample of 29 internal and family medicine resident physicians was used in this study. A semi-structured interview protocol was employed by trained facilitators. Coded transcripts were analyzed for themes regarding physicians' experiences with identifying, managing, and communicating financial burden with their patients in the context of primary care. Major themes identified were 1) patient financial burden with chronic care is visible to physicians, 2) patient's financial burden with chronic care and discussing these issues is important to physicians, 3) ability to identify patients who perceive financial burden is imperfect, 4) communication of financial burden with patients is complex and difficult to navigate, 5) strategies utilized to address concerns are not always generalizable, and 6) physicians have ideas for widespread change to make these conversations easier for them. Awareness of physician perspectives in identifying and addressing their patients' disease-related financial burden may better equip researchers and medical educators to develop interventions that aid care teams in better understanding these patient concerns to promote compliance with treatment recommendations.

  10. Administrative and research policies required to bring cellular therapies from the research laboratory to the patient's bedside.

    PubMed

    Yim, Robyn

    2005-10-01

    The research process is a balance between the inherent risks of new discoveries and the risks of research participant safety. Conflicts of interest, inherent to the research process, as well as those introduced by emerging cellular therapies, have the potential to compromise safety. The relationship of trust between the researcher and the clinical trial participant facilitates objective decision making, in the best interest of both parties. In the setup of each clinical trial, investigators incorporate ethical, political, legal, financial, and regulatory considerations as protocols are established. Responsibility to abide by these decisions ensures a systematic process and safeguards participants in this process. The integrity of the research process is strengthened by identifying potential conflicting issues with the guiding principles established in the protocols, which may threaten the objectivity of involved parties and jeopardize safety of the participants. The rapid pace and changing paradigms of new discoveries in cellular therapies exaggerate existing conflicts and introduce new ones. Ethical issues raised by emerging cellular therapies include the division of opinions regarding the use of embryonic and fetal tissue to develop stem cell lines for research, the individual versus professional conscience of a researcher, overselling of outcomes as a result of the researcher's desire to be the first to discover a cellular therapy, and therapeutic misconception resulting from a participant's desire for a miracle cure. The basic ethical issue of whether stem cells should be utilized as a cellular therapy raises heated debates because some believe that it is not acceptable to use fetal material as a source of research material for future cures and others feel equally as strong that inaction is unethical because it results in needless suffering and death owing to the absence of this research. Political issues include the divergent position statements of presidential administrations on cellular therapy, variations in individual state laws, and states becoming involved in research funding, such as California's Proposition 71. Legal concerns include expanding private litigation with diversity of lawsuits, expanding lists of defendants, and the use of class-action lawsuits in research cases. Ownership issues also arise in terms of intellectual property, patents, and ownership of stem cells collected from minors, as in umbilical cord blood donations. Situations that challenge the regulatory processes established to ensure participant safety include differences in reporting requirements for private- and public-funded research and the lack of adequate funding and resources to implement and support the institutional review board (IRB) process. Financial considerations influence the development of clinical protocols, because funding is often limited. Financial incentives, personal investment in companies funding research activities, and fundraising pressures may present potential conflicts. In addition, the increasing role of emerging biotechnology start-up companies and pharmaceutical companies in clinical research introduces additional financial considerations. Administrative policies are needed to address these possible conflicts and ensure research participant safety as cellular therapies progress from the research laboratories to the patient's bedside. Administrative policies to ensure minimum standards of quality for emerging products before human clinical trials, policies to enforce consistent reporting requirements for private and public cellular research, policies to minimize financial conflicts of interest, policies to strengthen implementation of the existing IRB process and to structure into the process a consistent, systematic review of these identified conflicts, and policies to limit private litigation will help to preserve the objectivity of the review process and ultimately increase participant safety.

  11. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

  12. 24 CFR 320.10 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

  13. Financial Impacts of Nonutility Power Purchases on Investor-Owned Electric Utilities

    EIA Publications

    1994-01-01

    Provides an overview of the issues surrounding the financial impacts of nonutility generation contracts (since the passage of the Public Utility Regulatory Policies Act of 1978) on investor owned utilities.

  14. Reporting and Disclosing Intragovernmental Transactions for the FY 1997 DOD Consolidated Financial Statements.

    DTIC Science & Technology

    1998-09-21

    This report discusses the reporting and disclosing of intragovernmental transactions on FY 1997 DoD Component and FY 1997 DoD Consolidated Financial Statements . The...comply with the law, DoD prepared financial statements for the 16 reporting entities to be included in the FY 1997 DoD Consolidated Financial Statements . The...Consolidated Financial Statement. The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented

  15. The effect of unemployment on self-reported health and mental health in Greece from 2008 to 2013: a longitudinal study before and during the financial crisis.

    PubMed

    Drydakis, Nick

    2015-03-01

    The current study uses six annual waves of the Longitudinal Labor Market Study (LLMS) covering the 2008-2013 period to obtain longitudinal estimations suggesting statistically significant negative effects from unemployment on self-reported health and mental health in Greece. The specifications suggest that unemployment results in lower health and the deterioration of mental health during the 2008-2009 period compared with the 2010-2013 period, i.e., a period in which the country's unemployment doubled as a consequence of the financial crisis. Unemployment seems to be more detrimental to health/mental health in periods of high unemployment, suggesting that the unemployment crisis in Greece is more devastating as it concerns more people. Importantly, in all specifications, comparable qualitative patterns are found by controlling for unemployment due to firm closure, which allows us to minimize potential bias due to unemployment-health related reverse causality. Moreover, in all cases, women are more negatively affected by unemployment in relation to their health and mental health statuses than are men. Greece has been more deeply affected by the financial crisis than any other EU country, and this study contributes by offering estimates for before and during the financial crisis and considering causality issues. Because health and mental health indicators increase more rapidly in a context of higher surrounding unemployment, policy action must place greater emphasis on unemployment reduction and supporting women's employment. Copyright © 2014 Elsevier Ltd. All rights reserved.

  16. Observations from the Mayo Clinic National Conference on Medicine and the Media.

    PubMed

    Lantz, Jane C; Lanier, William L

    2002-12-01

    In September 2002, the Mayo Clinic National Conference on Medicine and the Media convened to consider the accurate, timely, and responsible reporting of medical news to the public. The more than 500 participants included medical and health journalists, scientific journal editors, physicians and other health care professionals, industry representatives, government officials, institutional public information officers, public relations professionals, patients, and representatives of patient advocacy groups. The goal of the conference was to bring together all facets of the medical news dissemination process with the hope of identifying ways to serve the public more effectively. Several key observations emerged: Medical news reports may be confusing because the underlying scientific issues are unresolved and open to multiple interpretations. People who are ill have different information needs than the rest of the public. Journalists' primary concern is accurate, clear reporting, with secondary concern for a story's consequences. Journalists consider themselves primarily reporters rather than educators, but the public expects reporting to contain an educational element. Financial and other more subtle interests may influence the quality and content of scientific news releases, presentations in scientific journals, and stories covered by print and broadcast news media. Full disclosure of commercial support and affiliations, peer review of study reports, and formal guidelines for conduct may limit inappropriate financial influence.

  17. 17 CFR 210.2-02T - Accountants' reports and attestation reports on internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... attestation reports on internal control over financial reporting. 210.2-02T Section 210.2-02T Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL... attestation reports on internal control over financial reporting. (a) The requirements of § 210.2-02(f) shall...

  18. 24 CFR 5.801 - Uniform financial reporting standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

  19. 24 CFR 5.801 - Uniform financial reporting standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

  20. 46 CFR 403.300 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

  1. Applying new AICPA accounting rules on special reports.

    PubMed

    Reinstein, A; Dery, R J

    1998-04-01

    Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

  2. Forest pricing and concession policies: Managing the high forest of west and central Africa. World Bank technical paper; Politique de redevances et de concessions forestieres: gestion des futaies en afrique occidentale et centrale

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

    Grut, M.; Gray, J.A.; Egli, N.

    1993-12-01

    This French edition describes forest revenue systems and concession policies in the tropical moist hardwood forests of West and Central Africa. The paper reviews current issues in silviculture, tenure, concession management, and biological and financial sustainable development. Until the fledgling forestry departments of governments in West and Central Africa are strengthened, the report concludes that a simple system of forest fees should be implemented. The report recommends that such a system emphasize bidding and concession fees.

  3. Financial Issues and Adult Immunization: Medicare Coverage and the Affordable Care Act

    PubMed Central

    Hurley, Laura P.; Lindley, Megan C.; Allison, Mandy A.; Crane, Lori A.; Brtnikova, Michaela; Beaty, Brenda L.; Snow, Megan; Bridges, Carolyn B.; Kempe, Allison

    2017-01-01

    Background Financial barriers to adult vaccination are poorly understood. Our objectives were to assess among general internists (GIM) and family physicians (FP) shortly after Affordable Care Act (ACA) implementation: 1) proportion of adult patients deferring or refusing vaccines because of cost and frequency of physicians not recommending vaccines for financial reasons; 2) satisfaction with reimbursement for vaccine purchase and administration by payer type; 3) knowledge of Medicare coverage of vaccines; and 4) awareness of vaccine-specific provisions of the ACA. Methods We administered an Internet and mail survey from June to October 2013 to national networks of 438 GIMs and 401 FPs. Results Response rates were 72% (317/438) for GIM and 59% (236/401) for FP. Among physicians who routinely recommended vaccines, up to 24% of GIM and 30% of FP reported adult patients defer or refuse certain vaccines for financial reasons most of the time. Physicians reported not recommending vaccines because they thought the patient’s insurance would not cover it (35%) or the patient could be vaccinated more affordably elsewhere (38%). Among physicians who saw patients with this insurance, dissatisfaction (‘very dissatisfied’) was highest for payments received from Medicaid (16 % vaccine purchase, 14 % vaccine administration) and Medicare Part B (11 % vaccine purchase, 11 % vaccine administration). Depending on the vaccine, 36–71% reported not knowing how Medicare covered the vaccine. Thirty-seven percent were ‘not at all aware’ and 19% were ‘a little aware’ of vaccine-specific provisions of the ACA. Conclusions Patients are refusing and physicians are not recommending adult vaccinations for financial reasons. Increased knowledge of private and public insurance coverage for adult vaccinations might position physicians to be more likely to recommend vaccines and better enable them to refer patients to other vaccine providers when a particular vaccine or vaccines are not offered in the practice. PMID:28024954

  4. Older women and health: an overview.

    PubMed

    Lewis, M

    1985-01-01

    Older women's health issues are unique. There are more older women than ever before. They are living increasingly longer than men, yet they report more acute and chronic illness and disability than men. They are disproportionally represented in nursing homes, since many women are alone: twenty-five percent aged 70 or over have no living children and over 60 percent of older women are widowed, divorced, or single. Older women have fewer personal financial resources for health care than men. Health care reimbursement does not meet their needs for financial coverage of chronic outpatient and nursing home care. They face age and sex discrimination on the part of many health care providers and are subject to a growing tendency to be seen as "burdens" and "problems" in the American health care system.

  5. A technology ecosystem perspective on hospital management information systems: lessons from the health literature.

    PubMed

    Bain, Christopher A; Standing, Craig

    2009-01-01

    Hospital managers have a large range of information needs including quality metrics, financial reports, access information needs, educational, resourcing and decision support needs. Currently these needs involve interactions by managers with numerous disparate systems, both electronic such as SAP, Oracle Financials, PAS' (patient administration systems) like HOMER, and relevant websites; and paper-based systems. Hospital management information systems (HMIS) can be thought of sitting within a Technology Ecosystem (TE). In addition, Hospital Management Information Systems (HMIS) could benefit from a broader and deeper TE model, and the HMIS environment may in fact represents its own TE (the HMTE). This research will examine lessons from the health literature in relation to some of these issues, and propose an extension to the base model of a TE.

  6. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

  7. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 2 2014-07-01 2014-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

  8. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 2 2012-07-01 2012-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

  9. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 2 2011-07-01 2011-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

  10. 29 CFR 403.3 - Form of annual financial report-detailed report.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 2 2013-07-01 2013-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

  11. Financial Barriers and Lapses in Treatment and Care of HIV-Infected Adults in a Southern State in the United States.

    PubMed

    Wohl, David A; Kuwahara, Rita K; Javadi, Kamran; Kirby, Christine; Rosen, David L; Napravnik, Sonia; Farel, Claire

    2017-11-01

    Antiretroviral (ARV) adherence has largely been considered from the perspective of an individual's behavior with less attention given to potential structural causes for lapses in treatment, such as the cost of medications and care. HIV medication expense is typically covered by third party payers. However, private insurance premiums and deductibles may rise, or policies terminated such as with a change in employment. Likewise, a patient's eligibility for publicly funded coverage like state AIDS Drug Assistance Programs (ADAP) or Medicaid can also be lost. We conducted a one-time survey of a sample of 300 patients receiving HIV care at a single large academic center in the south of United States to examine lapses in HIV therapy due to financial reasons. We found that during the prior year, financial issues including medication cost or coverage led to a lapse in ARVs in 10% (n = 31) of participants. However, of the 42% (n = 125) participants who had been enrolled in ADAP at any time during the prior year, 21% (n = 26) reported an ARV lapse due to problems with ADAP or medication cost. Respondents cited ADAP's required semi-annual renewal process and other administrative issues as the cause of ARV lapses. The median duration of missed ARVs was 2 weeks (range of <1-23 weeks). Non-HIV medication and transportation to and from clinic costs were also identified as financial burdens to care by respondents. In conclusion, although conducted at a single medical center and one state, this study suggests that a significant minority of HIV-infected patients encounter financial barriers to ARV access, and this is paradoxically more common among those enrolled in the state ADAP. Streamlining, supporting, and simplifying ADAP renewal procedures will likely reduce lapses in ARV adherence and persistence.

  12. 36 CFR 1210.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  13. 22 CFR 145.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  14. 22 CFR 145.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  15. 36 CFR 1210.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  16. Student Financing in the Health Professions: Dependence on and Interactions between the Higher Education Act and the Public Health Service Act Financial Aid Programs: A Background Paper. Draft.

    ERIC Educational Resources Information Center

    Advisory Committee on Student Financial Assistance, Washington, DC.

    This paper identifies issues that underlie student financing of education in the health professions in terms of the interrelationships and interactions between financial aid programs under Title IV of the Higher Education Act and Titles VII and VIII of the Public Health Service Act. Section 1 provides background to the issues by describing…

  17. Starting a hospital-based home health agency: Part II--Key success factors.

    PubMed

    Montgomery, P

    1993-09-01

    In Part II of a three-part series, the financial, technological and legislative issues of a hospital-based home health-agency are discussed. Beginning a home healthcare service requires intensive research to answer key environmental and operational questions--need, competition, financial projections, initial start-up costs and the impact of delayed depreciation. Assessments involving technology, staffing, legislative and regulatory issues can help project service volume, productivity and cost-control.

  18. 7 CFR 277.11 - Financial reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...

  19. 76 FR 78594 - Reporting of Specified Foreign Financial Assets

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-19

    ... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

  20. 24 CFR 200.36 - Financial reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...

  1. 77 FR 51705 - Rescission of Quarterly Financial Reporting Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-27

    ... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...: FMCSA withdraws its June 27, 2012, direct final rule eliminating the quarterly financial reporting... future proposing the elimination of the quarterly financial reporting requirements for Form QFR and Form...

  2. 25 CFR 276.8 - Financial reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

  3. 7 CFR 277.11 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 4 2011-01-01 2011-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...

  4. 24 CFR 200.36 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...

  5. 25 CFR 276.8 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

  6. 49 CFR 1152.37 - Financial status reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Financial status reports. 1152.37 Section 1152.37... Financial status reports. Within 30 days after the end of each quarter of the subsidy year, each carrier... Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed...

  7. Paving the Way for the 21st Century: The Human Factor in Higher Education Financial Management.

    ERIC Educational Resources Information Center

    Ginsburg, Sigmund G., Ed.

    This book presents human resources issues that will affect the financial management of colleges and universities as they move into the 21st century. It examines how business managers and human resources managers must balance human resources management policies and practices against the financial demands on the institution. It discusses the…

  8. 75 FR 63382 - Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations; Defining...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ...; Amendment to the Bank Secrecy Act Regulations; Defining Mutual Funds as Financial Institutions; Extension of... those provisions in 31 CFR 103.33 that apply to mutual funds. On April 14, 2010, FinCEN issued a final rule that included mutual funds within the general definition of ``financial institution'' in...

  9. Two Cheers for School-Based Financial Education. Issue Brief

    ERIC Educational Resources Information Center

    Mandell, Lewis

    2009-01-01

    The near-collapse of the American financial system has led to a search for its causes and ways to prevent it from happening again. Many political leaders blame at least some of the sub-prime mortgage crisis on mistakes caused by financially "illiterate" consumers and propose to solve that problem with mandatory classes in personal finance.…

  10. 76 FR 9268 - Financial Crimes Enforcement Network; Imposition of Special Measure Against the Lebanese Canadian...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... Money Laundering Concern AGENCY: Financial Crimes Enforcement Network, Treasury (``FinCEN''), Treasury... financial institution of primary money laundering concern pursuant to 31 U.S.C. 5318A. FinCEN is issuing... Law 107-56. Title III of the USA PATRIOT Act amended the anti- money laundering provisions of the Bank...

  11. Perceptions of the Software Skills of Graduates by Employers in the Financial Services Industry

    ERIC Educational Resources Information Center

    Kyng, Tim; Tickle, Leonie; Wood, Leigh N.

    2013-01-01

    Software, particularly spreadsheet software, is ubiquitous in the financial services workplace. Yet little is known about the extent to which universities should, and do, prepare graduates for this aspect of the modern workplace. We have investigated this issue through a survey of financial services employers of graduates, the results of which are…

  12. Analysis, Design, and Prototyping Of Accounting Software for Navy Signal Intelligence Collection Systems Return On Investment Reporting

    DTIC Science & Technology

    2010-09-01

    The MasterNet project continued to expand in software and hardware complexity until its failure ( Szilagyi , n.d.). Despite all of the issues...were used for MasterNet ( Szilagyi , n.d.). Although executive management committed significant financial resources to MasterNet, Bank of America...implementation failure as well as project- management failure as a whole ( Szilagyi , n.d.). The lesson learned from this vignette is the importance of setting

  13. JPRS Report, Near East & South Asia.

    DTIC Science & Technology

    1989-07-14

    RAYAH 21 May] 61 MB Secretary Views Internal Issues, Shari’ah [Cairo AL-TTISAM May] 62 Council Member Praises Socioeconomic Results of Cease-Fire...with the workers statutes. These financial "improvements" none- theless have an impact on the company as well as on government resources for...carrying out policy. How great an impact is it? [Nabi] The impact of the pay raise at the lower end of the wage scale, which the government approved at

  14. A Proposed United States Grand Strategy for 2015-2030

    DTIC Science & Technology

    2012-03-22

    Suite 1204, Arlington, VA 22202- 4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any...severe effect and it “accelerated the trends that are shifting the world’s center of gravity away from the United States…US losses in home- equity ...effort, CAI issued its 2011 Restoring Fiscal Sanity Report which observed, Our nation’s financial condition is worse than advertised . While today’s

  15. Tactical Aircraft Modernization: Issues for Congress

    DTIC Science & Technology

    2008-08-11

    Subcommittee Chairman Representative Curt Weldon began a hearing by observing that tactical aviation is “in the midst of a massive train wreck financially...Representative Weldon noted that the costs of the F-22 and JSF had increased by “well over 100” and 80% respectively, and one impact of these increases...report by the Defense Science Board published in the Spring of 2000 noted that the defense industry was in the midst of a painful transition that was

  16. Presenting practice financial information.

    PubMed

    Webster, Lee Ann H

    2007-01-01

    Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

  17. 42 CFR 460.204 - Financial recordkeeping and reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of... 42 Public Health 4 2010-10-01 2010-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial...

  18. 28 CFR 66.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  19. 45 CFR 74.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

  20. 77 FR 37699 - Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting Form

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-22

    ... Information Collection: Comment Request OSHC Financial Reporting Form AGENCY: Office of Sustainable Housing... Challenge Planning Grant Program, require the financial reporting by grantees. This tracking of grantee... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...

  1. 42 CFR 460.204 - Financial recordkeeping and reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of...

  2. 14 CFR 1273.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Financial reporting. 1273.41 Section 1273.41..., Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as provided in paragraphs... OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  3. 45 CFR 74.52 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

  4. 28 CFR 66.41 - Financial reporting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  5. 41 CFR 105-72.602 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... § 105-72.602 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial...

  6. 29 CFR 95.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...

  7. Objectives of Financial Statements. Report of the Study Group on the Objectives of Financial Statements.

    ERIC Educational Resources Information Center

    American Inst. of Certified Public Accountants, New York, NY.

    This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…

  8. 77 FR 38141 - Proposed Collection; Comment Request for Iranian Financial Sanctions Regulations Report on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-26

    ... for Iranian Financial Sanctions Regulations Report on Closure by U.S. Financial Institutions of... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets... Financial Sanctions Regulations Report on Closure by U.S. Financial [[Page 38142

  9. Financial Capacity and Financial Exploitation of Older Adults: Research Findings, Policy Recommendations and Clinical Implications

    PubMed Central

    Wood, Stacey; Lichtenberg, Peter A.

    2017-01-01

    Financial exploitation (FE) of older adults is a social issue that is beginning to receive the attention that it deserves in the media thanks to some high profile cases, but empirical research and clinical guidelines on the topic are just emerging. Our review describes the significance of the problem, proposes a theoretical model for conceptualizing FE, and summarizes related areas of research that may be useful to consider in the understanding of FE. We discuss structural issues that have limited interventions in the past and make specific public policy recommendations in light of the largest intergenerational transfer of wealth in history. Finally, we discuss implications for clinical practice. PMID:28452630

  10. 17 CFR 229.308T - (Item 308T) Internal control over financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... over financial reporting. 229.308T Section 229.308T Commodity and Securities Exchanges SECURITIES AND... § 229.308T (Item 308T) Internal control over financial reporting. Note to Item 308T: This is a special... internal control over financial reporting. Provide a report of management on the registrant's internal...

  11. Write It So They'll Read It: Popular Annual Financial Reporting.

    ERIC Educational Resources Information Center

    Anderson, Richard T.; Piotrowski, Craig L.

    1994-01-01

    Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…

  12. 15 CFR 24.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

  13. 45 CFR 1174.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  14. 15 CFR 14.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

  15. 22 CFR 135.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  16. 49 CFR 19.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

  17. 46 CFR 252.23 - Financial and other reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...

  18. 45 CFR 1183.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

  19. 20 CFR 437.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...

  20. 24 CFR 85.41 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters of credit...

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