12 CFR 620.11 - Content of quarterly report to shareholders.

Code of Federal Regulations, 2011 CFR

2011-01-01

... results to be expected for the year. (c) Management's discussion and analysis of financial condition and.... For purposes of this section, major captions to be provided in the financial statements are the same as those provided in the financial statements contained in the institution's annual report to...

Dos and Don'ts in Designing an Annual Financial Report Project: "A Teacher's Perspective"

ERIC Educational Resources Information Center

Dockter, DuWayne L.

2013-01-01

The principle purpose of this article serves a number of purposes. Among them, it provides instructors with a tested financial statement report project. It also helps students to develop higher-level learning skills. In addition, the project provides an opportunity for students to apply their basic accounting knowledge to the analysis and use of…

National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements

DTIC Science & Technology

2002-03-20

financial reporting requirements-an unqualified opinion on its financial statements, no material internal control weaknesses, and financial management systems that are in substantial compliance the requirements of the Federal Financial Management Improvement Act (FFMIA). This implied that NASA not only could generate reliable information once a year for external financial reporting purposes but also could provide accurate, reliable information for day-today decision-making. In contrast with the unqualified or clean audit opinions of its previous

Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325

ERIC Educational Resources Information Center

Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank

2009-01-01

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

ERIC Educational Resources Information Center

Louisiana State Legislative Auditor, Baton Rouge.

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

48 CFR 52.204-10 - Reporting Executive Compensation and First-Tier Subcontract Awards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with the Statement of Financial Accounting Standards No. 123...

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.

Factors of quality of financial report of local government in Indonesia

NASA Astrophysics Data System (ADS)

Muda, Iskandar; Haris Harahap, Abdul; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar, Erwin

2018-03-01

The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the Contractor's established financial management information system. (b) Lower level detail used by the Contractor for its own management purposes to validate information provided to NASA shall be... management reporting. 1852.242-73 Section 1852.242-73 Federal Acquisition Regulations System NATIONAL...

75 FR 65402 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-22

... holding companies. \\2\\ Consolidated Financial Statements for Bank Holding Companies, OMB Number: 7100-0128... displays a currently valid Office of Management and Budget (OMB) control number. The Federal Financial... purposes of simplicity and comparability of reporting financial information among banks and savings...

Defense Budget: DOD Needs to Improve Reporting of Operation and Maintenance Base Obligations

DTIC Science & Technology

2016-08-01

obligations by base and OCO appropriations for OCO reporting purposes, but DOD’s financial management regulations do not require it to...addition, we interviewed officials from the Office of the Under Secretary of Defense (OUSD) Comptroller and the military services’ financial management ...materials, and financial management officials from the military services.7 Our analysis goes through fiscal year 2015, as this was the last full

78 FR 20612 - Agency Information Collection Activities: Proposed Collection; Comment Request-Food Programs...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... programmatic and financial data through the Food Programs Reporting System (FPRS). The data is currently... financial data reporting requirements that are currently approved by the Office of Management and Budget... and ITOs operate. The data collected is used for a variety of purposes: mainly program evaluation...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

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

Financial Aid Administrators' Views on Simplifying Financial Aid: NASFAA's 2008 Financial Aid Simplification Survey Report

ERIC Educational Resources Information Center

National Association of Student Financial Aid Administrators (NJ1), 2008

2008-01-01

Despite a decade of simplification efforts, students and families are often still baffled by the student aid process and cringe at the sight of financial aid application forms. Contrary to its purpose of helping students to access college, the student aid application process causes families frustration and confusion that has been cited as an…

48 CFR 9905.506-60 - Illustrations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... fiscal year from a calendar year to the 12-month period ending May 31. For financial reporting purposes... service center is expected to be material in amount, will be accumulated in an intermediate cost objective...) of the contract clause at 9903.201-4(e). (d) Financial reports are prepared on a calendar year basis...

HRD Challenges Faced in the Post-Global Financial Crisis Period--Insights from the UK

ERIC Educational Resources Information Center

Keeble-Ramsay, Diane Rose; Armitage, Andrew

2015-01-01

Purpose: The paper aims to report initial empirical research that examines UK employees' perceptions of the changing nature of work since the Global Financial Crisis (GFC) to consider how the financial context may have constrained HRD practice and more sustainable approaches. Design/methodology/approach: Focus group research was facilitated…

A comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

PubMed

Ozmeral, Alisha Bhadelia; Reiter, Kristin L; Holmes, George M; Pink, George H

2012-01-01

Medicare cost reports (MCR), Internal Revenue Service form 990s (IRS 990), and audited financial statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

Using Personnel and Financial Data for Reporting Purposes: What Are the Challenges to Using Such Data Accurately?

ERIC Educational Resources Information Center

Valcik, Nicolas A.; Stigdon, Andrea D.

2008-01-01

Although institutional researchers devote a great deal of time mining and using student data to fulfill mandatory federal and state reports and analyze institutional effectiveness, financial and personnel information is also necessary for such endeavors. In this article, the authors discuss the challenges that arise from extracting data from…

Update Study of the Financial Condition of Independent Higher Education in the Commonwealth of Pennsylvania.

ERIC Educational Resources Information Center

Commission for Independent Colleges and Universities, Harrisburg, PA.

A study completed in Winter 1971 report on the financial condition of institutions affiliated with the Commission for Independent Colleges and Universities (CICU). Its analysis showed a steady deterioration of financial operating results from a positive $10 million to a negative $1 million. The purpose of the present study was to: (1) measure the…

Update on 2005-06 State Financial Aid Program Activity and 2006-07 Estimates

ERIC Educational Resources Information Center

Washington Higher Education Coordinating Board, 2006

2006-01-01

The state of Washington is committed to higher education opportunity for all students, regardless of income, through its state financial aid programs. The purpose of this report is to provide the members of the Higher Education Coordinating Board (HECB) with an overview of state and federal financial aid in Washington, an update on state financial…

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.

46 CFR 232.3 - Chart of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

75 FR 76677 - Financial Crimes Enforcement Network: Anti-Money Laundering Program and Suspicious Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-09

...: Anti-Money Laundering Program and Suspicious Activity Report Filing Requirements for Residential... loan or finance companies for the purpose of requiring them to establish anti-money laundering programs...-money laundering program requirements on financial institutions.\\3\\ The authority of the Secretary to...

Changes in Financial Aid and Student Enrollment at Historically Black Colleges and Universities after the Tightening of PLUS Credit Standards. Stated Briefly. REL 2015-088

ERIC Educational Resources Information Center

Johnson, Matthew; Bruch, Julie; Gill, Brian

2015-01-01

This "Stated Briefly" report is a companion piece that summarizes the results of another report of the same name. The purpose of this study was to examine the changes in financial aid and student enrollment at historically Black colleges and universities (HBCUs) after the U.S. Department of Education increased the credit history…

Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

NASA Astrophysics Data System (ADS)

Ariana, I. M.; Bagiada, I. M.

2018-01-01

Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

Southwestern Power Administration Combined Financial Statements, 2006-2009

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

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is tomore » express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power System, as of September 30, 2009, 2008, 2007, and 2006, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the 2009, 2008, 2007, and 2006 SWFPS’s combined financial statements taken as a whole. The supplementary information in the combining financial statements is presented for purposes of additional analysis and is not a required part of the basic combined financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combined financial statements taken as a whole.« less

Relationships Among Financial Distress, Emotional Distress, and Overall Distress in Insured Patients With Cancer

PubMed Central

Meeker, Caitlin R.; Geynisman, Daniel M.; Egleston, Brian L.; Hall, Michael J.; Mechanic, Karen Y.; Bilusic, Marijo; Plimack, Elizabeth R.; Martin, Lainie P.; von Mehren, Margaret; Lewis, Bianca

2016-01-01

Purpose: Recent studies have demonstrated increasing rates of financial toxicities and emotional distress related to cancer treatment. This study assessed and characterized the relationships among financial distress, emotional symptoms, and overall distress in patients with cancer. Methods: A cross-sectional sample of patients with cancer who visited our outpatient medical oncology and psychiatry clinics completed a pen-and-paper survey. The survey assessed demographics; cost concerns; and financial, emotional, and overall distress. Results: One hundred twenty insured patients completed the survey. Sixty-five percent reported clinically significant overall distress scores, with the same percentage reporting at least one emotional problem (worry, anxiety, depression, etc). Twenty-nine percent scored in the range of high to overwhelming financial distress. By using structural equation modeling, we found that financial distress was associated with overall distress. This association was both direct (accounting for 76% of the effect) and indirect (accounting for 24% of the effect) via mediation by emotional distress. Conclusion: This cohort of patients with cancer reported significant levels of emotional distress, financial distress, and overall distress. These factors were interrelated, with both financial and emotional distress contributing to overall distress. Interventions targeted at alleviating financial distress may help to decrease levels of overall distress. PMID:27328795

78 FR 9963 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-12

... to amend FINRA trade reporting rules to require that members report over-the-counter (``OTC... through the Alternative Display Facility (``ADF'') or a Trade Reporting Facility (``TRF''), and... Proposed Rule Change 1. Purpose FINRA trade reporting rules require that members report OTC transactions in...

A Logical Approach to the Statement of Cash Flows

ERIC Educational Resources Information Center

Petro, Fred; Gean, Farrell

2014-01-01

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

22 CFR 518.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Purpose of financial and program management. 518... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.20 Purpose of financial and program management. Sections 518.21 through 518.28 prescribe standards for financial management systems, methods for...

34 CFR 74.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Purpose of financial and program management. 74.20... Requirements Financial and Program Management § 74.20 Purpose of financial and program management. Sections 74.21 through 74.28 prescribe standards for financial management systems, methods for making payments...

22 CFR 145.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Purpose of financial and program management... Financial and Program Management § 145.20 Purpose of financial and program management. Sections 145.21 through 145.28 prescribe standards for financial management systems, methods for making payments and rules...

36 CFR 1210.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Financial and Program Management § 1210.20 Purpose of financial and program management. Sections 1210.21 through 1210.28 prescribe standards for financial management systems, methods for making payments and... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Purpose of financial and...

2 CFR 215.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Purpose of financial and program management... Financial and Program Management § 215.20 Purpose of financial and program management. Sections 215.21 through 215.28 prescribe standards for financial management systems, methods for making payments and rules...

41 CFR 105-72.300 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Purpose of financial and.../Financial and Program Management § 105-72.300 Purpose of financial and program management. Sections 105-72.301 through 105-72.308 prescribe standards for financial management systems, methods for making...

Money for Music Education: A District Analysis of the How, What, and Where of Spending for Music Education

ERIC Educational Resources Information Center

Fermanich, Mark L.

2011-01-01

Evidence suggests that accountability and financial pressures are causing schools across the country to reduce investments in subject areas that are not assessed for accountability purposes. However, due to the design of financial reporting systems in most states, inadequate data are available to analyze spending levels and patterns for specific…

The Impact of Financial Stress in Marriage: Implications for Marriage and Family Therapists.

ERIC Educational Resources Information Center

Arguello, Sandra Crews

Many couples who come in for family counseling report that financial difficulty is a factor contributing to their current struggles. Yet few therapists spend much time, or even feel qualified to help couples in this critical area. The purpose of this study was to interview subjects who were married or who are married to discern their financial…

Bernard van Leer Foundation Annual Report 1998.

ERIC Educational Resources Information Center

Bernard Van Leer Foundation, The Hague (Netherlands).

This document provides an annual report and financial review for 1998 of the Bernard van Leer Foundation, a private institution created in 1949 for broad humanitarian purposes. Following an introduction by chairman of the Foundation's board of trustees, a report of the executive director details the second year of implementation of the…

Bernard van Leer Foundation Annual Report, 1999.

ERIC Educational Resources Information Center

Bernard Van Leer Foundation, The Hague (Netherlands).

This annual report details the activities and financial status for 1999 of the Bernard van Leer Foundation, a private institution created in 1949 for broad humanitarian purposes. Following the introduction by the chairman of the Foundation's board of trustees, the report of the executive director details activities during the Foundation's fiftieth…

76 FR 69204 - Anti-Money Laundering Program and Suspicious Activity Reporting Requirements for Housing...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-08

... 1506-AB14 Anti-Money Laundering Program and Suspicious Activity Reporting Requirements for Housing... enterprises as financial institutions for the purpose of requiring them to establish anti-money laundering... organizations to establish anti-money laundering programs and report suspicious activities is intended to help...

77 FR 8148 - Anti-Money Laundering Program and Suspicious Activity Report Filing Requirements for Residential...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... 1506-AB02 Anti-Money Laundering Program and Suspicious Activity Report Filing Requirements for... finance companies for the purpose of requiring them to establish anti-money laundering programs and report... Secretary is authorized to impose anti-money laundering (``AML'') program requirements on financial...

Financial hardship and self-rated health among low-income housing residents.

PubMed

Tucker-Seeley, Reginald D; Harley, Amy E; Stoddard, Anne M; Sorensen, Glorian G

2013-08-01

Self-rated health (SRH) has been shown to be predictive of morbidity and mortality. Evidence also shows that SRH is socioeconomically patterned, although this association differs depending on the indicator of socioeconomic status used. The purpose of this study was to determine the association between SRH and financial hardship among residents of low-income housing. We analyzed cross-sectional data from the Health in Common Study (N = 828), an observational study to investigate social and physical determinants of cancer risk-related behaviors among residents of low-income housing in three cities in the Boston metropolitan area. Modified Poisson regression models were used to obtain the relative risk of low SRH (fair or poor), adjusting for demographic and socioeconomic characteristics. Unadjusted models revealed that the respondents reporting financial hardship were 53% more likely to report low SRH compared with those not reporting financial hardship. After controlling for demographic characteristics, socioeconomic characteristics, and psychological distress, the results showed that those reporting financial hardship were 44% more likely to report low SRH. Our results suggest that financial hardship is a robust predictor of SRH; and over and above the influence of demographic and traditional socioeconomic indicators, and even psychological distress, financial hardship remains strongly associated with low SRH. Additional research needs to be conducted to further elucidate this pathway and to better understand the determinants of variability in financial hardship among low-income housing residents to ensure the most appropriate policy levers (e.g., housing-related policy, food-related policy) are chosen to improve health outcomes in this population.

Adolescents' financial literacy: the role of financial socialization agents, financial experiences, and money attitudes in shaping financial literacy among South Korean youth.

PubMed

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E; Lee, Seonglim; Kim, Minjeung

2012-08-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were performed to determine the factors related to financial literacy. It was found that those who chose media as their primary financial socialization agent, and those who had a bank account, exhibited higher levels of financial literacy. Among the sample, those who saw money as good or as a reward for efforts tended to report higher levels of financial literacy, while those perceiving money in terms of avoidance or achievement had lower levels of financial literacy. Students with mid-range monthly allowances showed higher levels of financial literacy compared to the highest allowance group. Implications for financial educators, policy makers, and researchers are provided. Copyright © 2012 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

Financial attitudes, knowledge, and habits of chiropractic students: A descriptive survey

PubMed Central

Lorence, Julie; Lawrence, Dana J.; Salsbury, Stacie A.; Goertz, Christine M.

2014-01-01

Objective: Our purpose was to describe the financial knowledge, habits and attitudes of chiropractic students. Methods: We designed a cross-sectional survey to measure basic financial knowledge, current financial habits, risk tolerance, and beliefs about future income among 250 students enrolled in business courses at one US chiropractic college. Descriptive statistical analyses were performed. Results: We received 57 questionnaires (23% response rate). Most respondents would accumulate over $125,000 in student loan debt by graduation. Financial knowledge was low (mean 77%). Most respondents (72%) scored as average financial risk takers. Chiropractic students reported recommended short-term habits such as having checking accounts (90%) and health insurance (63%) or paying monthly bills (88%) and credit cards (60%). Few saved money for unplanned expenses (39%) or long-term goals (26%), kept written budgets (32%), or had retirement accounts (19%). Conclusion: These chiropractic students demonstrated inadequate financial literacy and did not engage in many recommended financial habits. PMID:24587498

75 FR 57107 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-17

... soliciting comments concerning reporting and record retention requirements for the Capital Magnet Fund (CMF.... ADDRESSES: Direct all comments to Capital Magnet Fund Manager, Community Development Financial Institutions... Magnet Fund Reporting. Abstract: The purpose of the CMF is to competitively award grants to certified...

Farm Family Adaptations to Severe Economic Distress: Wisconsin. Results of the 1989 Regional Farm Survey.

ERIC Educational Resources Information Center

Saupe, William E.; Eisenhauer, Janet

During the farm crisis of the 1980s, many midwestern farm families suffered financial distress, but by 1989 an uneven financial recovery was under way. This report summarizes data collected from 622 Wisconsin farm operators (a 39% response rate) and 525 spouses as part of a large survey conducted in 12 North Central states. The purpose of the…

Farm Family Adaptations to Severe Economic Distress: Ohio. Results of the 1989 Regional Farm Survey.

ERIC Educational Resources Information Center

Lobao, Linda; Meyer, Katherine

During the farm crisis of the 1980s, many midwestern farm families suffered financial distress, but by 1989 an uneven financial recovery was under way. This report summarizes data collected from 388 Ohio farm operators (a 38.8% response rate) and 353 spouses as part of a large survey conducted in 12 North Central states. The purpose of the survey…

45 CFR 2543.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Purpose of financial and program management. 2543... OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.20 Purpose of financial and program management. Sections 2543.21 through 2543.25 prescribe standards for...

38 CFR 49.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Program Management § 49.20 Purpose of financial and program management. Sections 49.21 through 49.28 prescribe standards for financial management systems, methods for making payments and rules for: satisfying... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Purpose of financial and...

40 CFR 30.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Program Management § 30.20 Purpose of financial and program management. Sections 30.21 through 30.28 prescribe standards for financial management systems, methods for making payments and rules for: satisfying... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Purpose of financial and program...

24 CFR 84.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and Program Management § 84.20 Purpose of financial and program management. Sections 84.21 through 84.28 prescribe standards for financial management systems, methods for making payments and rules for... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Purpose of financial and program...

14 CFR 1260.120 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Purpose of financial and program management... Requirements § 1260.120 Purpose of financial and program management. Sections 1260.121 through 1260.128 prescribe standards for financial management systems, methods for making payments and rules for: satisfying...

The Equity Consequences of School-Based Management

ERIC Educational Resources Information Center

Nir, Adam E.; Miran, Meir

2006-01-01

Purpose: The purpose of this paper is to examine the extent to which the introduction of school-based management (SBM) affects schools' incomes and educational equity? Design/methodology/approach: An analysis of financial reports coming from 31 SBM schools during a period of four sequential years reveals that the overall inequity among schools has…

Annual Review 1995.

ERIC Educational Resources Information Center

Bernard Van Leer Foundation, The Hague (Netherlands).

This document provides an annual report and financial review for 1995 of the Bernard van Leer Foundation, a private institution created in 1949 for broad humanitarian purposes. The report includes feature articles highlighting specific aspects of the year's activities: (1) "Growing Up in France: Parental Creches"; (2) "Changing the…

31 CFR 1.20 - Purpose and scope of regulation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Intelligence) and all offices reporting to such official, including immediate staff; (14) Assistant Secretary... Secretary (Intelligence and Analysis) and all offices reporting to such official, including immediate staff... Supervision. (h) Bureau of Engraving and Printing. (i) United States Mint. (j) Financial Crimes Enforcement...

University Program Management Information System

NASA Technical Reports Server (NTRS)

2001-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA' objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

University Program Management Information System

NASA Technical Reports Server (NTRS)

Gans, Gary (Technical Monitor)

2004-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

Bernard van Leer Foundation. Annual Report 1997.

ERIC Educational Resources Information Center

Bernard Van Leer Foundation, The Hague (Netherlands).

This document provides an annual report and financial review of the Bernard van Leer Foundation, a private institution created in 1949 for broad humanitarian purposes. Following an introduction by the chairman of the Foundation's board of trustees, a report of the executive director details the first full-year of implementation of the Foundation's…

Bernard van Leer Foundation Annual Report 1996.

ERIC Educational Resources Information Center

Bernard Van Leer Foundation, The Hague (Netherlands).

This document provides an annual report and financial review for 1996 of the Bernard van Leer Foundation, a private institution created in 1949 for broad humanitarian purposes. Following a summary by the executive director of the Foundation, the report includes a description of the foundation and its grants. It then lists, by country, the major…

45 CFR 74.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Purpose of financial and program management. 74.20... Management § 74.20 Purpose of financial and program management. Sections 74.21 through 74.28 prescribe standards for financial management systems, methods for making payments, and rules for satisfying cost...

10 CFR 600.310 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Purpose of financial and program management. 600.310... Requirements § 600.310 Purpose of financial and program management. Sections 600.311 through 600.318 prescribe standards for financial management systems; methods for making payments; and rules for cost sharing and...

Financial Impact of Breast Cancer in Black Versus White Women.

PubMed

Wheeler, Stephanie B; Spencer, Jennifer C; Pinheiro, Laura C; Carey, Lisa A; Olshan, Andrew F; Reeder-Hayes, Katherine E

2018-04-18

Purpose Racial variation in the financial impact of cancer may contribute to observed differences in the use of guideline-recommended treatments. We describe racial differences with regard to the financial impact of breast cancer in a large population-based prospective cohort study. Methods The Carolina Breast Cancer Study oversampled black women and women younger than age 50 years with incident breast cancer in North Carolina from 2008 to 2013. Participants provided medical records and data regarding demographics, socioeconomic status, and financial impact of cancer at 5 and 25 months postdiagnosis. We report unadjusted and adjusted financial impact at 25 months postdiagnosis by race. Results The sample included 2,494 women who completed follow-up surveys (49% black, 51% white). Since diagnosis, 58% of black women reported any adverse financial impact of cancer ( v 39% of white women; P < .001). In models adjusted for age, stage at diagnosis, and treatment received, black women were more likely to report adverse financial impact attributable to cancer (adjusted risk difference [aRD], +14 percentage points; P < .001), including income loss (aRD, +10 percentage points; P < .001), health care-related financial barriers (aRD, +10 percentage points; P < .001), health care-related transportation barriers (aRD, +10 percentage points; P < .001), job loss (aRD, 6 percentage points; P < .001), and loss of health insurance (aRD, +3 percentage points; P < .001). The effect of race was attenuated when socioeconomic factors were included but remained significant for job loss, transportation barriers, income loss, and overall financial impact. Conclusion Compared with white women, black women with breast cancer experience a significantly worse financial impact. Disproportionate financial strain may contribute to higher stress, lower treatment compliance, and worse outcomes by race. Policies that help to limit the effect of cancer-related financial strain are needed.

Relationship between achievement goal orientations and the perceived purposes of playing rugby union for professional and amateur players.

PubMed

Treasure, D C; Carpenter, P J; Power, K T

2000-08-01

The recent professionalization of rugby union makes it an excellent achievement context in which to examine the relationship between achievement goal orientations and the perceived purposes of sport as a function of competitive standard. During the 1996-97 season, 73 professional and 106 amateur rugby players in England completed a series of questionnaires assessing their achievement goal orientations, beliefs about the purposes of rugby and demographic information. The results of a canonical correlation analysis revealed a conceptually coherent relationship between achievement goal orientations and purposes of rugby. Specifically, a high ego/moderate task orientation was positively related to fitness, aggression and financial remuneration as significant purposes of rugby. Professional players scored higher on those purposes of rugby related to aggression, financial remuneration and fitness, but lower on sportspersonship than amateur players. Professional players also reported higher task and ego goal orientations than amateur players. The findings are discussed in terms of the differences in lifestyle and motivation of professional and amateur rugby union players.

25 CFR 700.501 - Statement of purpose.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and responsibilites, financial disclosure reports, and rules of ethics in the conduct of Government business that are mandatory for all who serve with the Navajo and Hopi Indian Relocation Commission, and in...

Financial management practices and attitudes of dental hygienists: a descriptive study.

PubMed

Russell, Katherine; Stramoski, Sandra

2011-01-01

The purpose of this study was to determine the financial management goals and practices of registered dental hygienists, their satisfaction with their current financial situations and their attitudes about savings, investments and retirement. A 40 question electronic survey was completed by 388 registered dental hygienists. The descriptive instrument assessed financial practices, attitudes, goals and beliefs, retirement mindset, savings habits, debt tendencies and demographic characteristics of respondents. Statistical analyses compared respondents' beliefs about their financial independence and security with their current financial practices. Analyses included: independent samples t-tests, chi-square analysis and ANOVA. Most dental hygienists believed themselves to be financially independent and reported satisfaction with their current financial situation. Significant relationships existed between respondents' satisfaction with their current financial situations and their financial attitudes and practices (saving regularly and having limited debt). Those who indicated they had personally saved for retirement were more likely to view these savings as their largest source of income during retirement, as opposed to Social Security benefits. A majority agreed that financial management education should be included in the dental hygiene curriculum, and that they would attend a continuing education course on the subject if offered. The results of this study suggest that hygienists have confidence in their ability to provide secure financial futures for themselves. Hygienists who practiced sound financial planning, such as adhering to monthly budgets, having wills, lowering debt and saving regularly, reported a higher level of financial security than those who did not. Most respondents expressed interest in receiving education about financial management through the dental hygiene curriculum and continuing education courses.

Relationships between authorship contributions and authors' industry financial ties among oncology clinical trials.

PubMed

Rose, Susannah L; Krzyzanowska, Monika K; Joffe, Steven

2010-03-10

PURPOSE To test the hypothesis that authors who play key scientific roles in oncology clinical trials, and who therefore have increased influence over the design, analysis, interpretation or reporting of trials, are more likely than those who do not play such roles to have financial ties to industry. METHODS Data were abstracted from all trials (n = 235) of drugs or biologic agents published in the Journal of Clinical Oncology between January 1, 2006 and June 30, 2007. Article-level data included sponsorship, age group (adult v pediatric), phase, single versus multicenter, country (United States v other), and number of authors. Author-level data (n = 2,927) included financial ties (eg, employment, consulting) and performance of key scientific roles (ie, conception/design, analysis/interpretation, or manuscript writing). Associations between performance of key roles and financial ties, adjusting for article-level covariates, were examined using generalized linear mixed models. Results One thousand eight hundred eighty-one authors (64%) reported performing at least one key role, and 842 authors (29%) reported at least one financial tie. Authors who reported performing a key role were more likely than other authors to report financial ties to industry (adjusted odds ratio [OR], 4.3; 99% CI, 3.0 to 6.0; P < .0001). The association was stronger among trials with, compared with those without, industry funding (OR, 5.0 [99% CI, 3.4 to 7.5] v OR, 2.5 [99% CI, 1.3 to 4.8]), but was present regardless of sponsorship. CONCLUSION Authors who perform key roles in the conception and design, analysis, and interpretation, or reporting of oncology clinical trials are more likely than authors who do not perform such roles to have financial ties to industry.

Relationships Between Authorship Contributions and Authors' Industry Financial Ties Among Oncology Clinical Trials

PubMed Central

Rose, Susannah L.; Krzyzanowska, Monika K.; Joffe, Steven

2010-01-01

Purpose To test the hypothesis that authors who play key scientific roles in oncology clinical trials, and who therefore have increased influence over the design, analysis, interpretation or reporting of trials, are more likely than those who do not play such roles to have financial ties to industry. Methods Data were abstracted from all trials (n = 235) of drugs or biologic agents published in the Journal of Clinical Oncology between January 1, 2006 and June 30, 2007. Article-level data included sponsorship, age group (adult v pediatric), phase, single versus multicenter, country (United States v other), and number of authors. Author-level data (n = 2,927) included financial ties (eg, employment, consulting) and performance of key scientific roles (ie, conception/design, analysis/interpretation, or manuscript writing). Associations between performance of key roles and financial ties, adjusting for article-level covariates, were examined using generalized linear mixed models. Results One thousand eight hundred eighty-one authors (64%) reported performing at least one key role, and 842 authors (29%) reported at least one financial tie. Authors who reported performing a key role were more likely than other authors to report financial ties to industry (adjusted odds ratio [OR], 4.3; 99% CI, 3.0 to 6.0; P < .0001). The association was stronger among trials with, compared with those without, industry funding (OR, 5.0 [99% CI, 3.4 to 7.5] v OR, 2.5 [99% CI, 1.3 to 4.8]), but was present regardless of sponsorship. Conclusion Authors who perform key roles in the conception and design, analysis, and interpretation, or reporting of oncology clinical trials are more likely than authors who do not perform such roles to have financial ties to industry. PMID:20065190

10 CFR 600.120 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Purpose of financial and program management. 600.120 Section 600.120 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES... financial and program management. Sections 600.121 through 600.128 prescribe standards for financial...

12 CFR 1805.300 - Purposes of financial assistance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... position and enhance the ability of an Awardee to provide Financial Products and Financial Services. ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Purposes of financial assistance. 1805.300 Section 1805.300 Banks and Banking COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND, DEPARTMENT OF THE...

University Program Management Information System

NASA Technical Reports Server (NTRS)

Gans, Gary (Technical Monitor)

2002-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Education Division/FE, Office of Human Resources and Education.

University Program Management Information System: NASA's University Program Active Projects

NASA Technical Reports Server (NTRS)

Gans, Gary (Technical Monitor)

2003-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Office of Education/N.

Wisconsin Elementary and Secondary School Accounting System Handbook.

ERIC Educational Resources Information Center

Nelson, C. Richard

This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

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

DTIC Science & Technology

1999-01-11

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

Caregiver Burdens and Preventive Dental Care for Children with Autism Spectrum Disorder, Developmental Disability and/or Mental Health Conditions: National Survey of CSHCN, 2009-2010.

PubMed

Wiener, R Constance; Vohra, Rini; Sambamoorthi, Usha; Madhavan, S Suresh

2016-12-01

Objective The purpose of this study is to examine the burdens of caregivers on perception of the need and receipt of preventive dental care for a subset of children with special health care needs-children with Autism Spectrum disorder, developmental disability and/or mental health conditions (CASD/DD/MHC). Methods The authors used the 2009-2010 National Survey of CSHCN. The survey included questions addressing preventive dental care and caregivers' financial, employment, and time-related burdens. The associations of these burdens on perceptions and receipt of preventive dental care use were analyzed with bivariate Chi square analyses and multinomial logistic regressions for CASD/DD/MHC (N = 16,323). Results Overall, 16.3 % of CASD/DD/MHC had an unmet preventive dental care need. There were 40.0 % of caregivers who reported financial burden, 20.3 % who reported employment burden, and 10.8 % who reported time burden. A higher percentage of caregivers with financial burden, employment burden, and time-related burden reported that their CASD/DD/MHC did not receive needed preventive dental care (14.1, 16.5, 17.7 % respectively) compared to caregivers without financial, employment, or time burdens (9.0, 9.6 %, 11.0 % respectively). Caregivers with financial burden (adjusted multinomial odds ratio, 1.38 [95 % CI 1.02, 1.86] and employment burden (adjusted multinomial odds ratio, 1.45 [95 % CI 1.02, 2.06] were more likely to report that their child did not receive preventive dental care despite perceived need compared to caregivers without financial or employment burdens. Conclusions for practice Unmet needs for preventive dental care were associated with employment and financial burdens of the caregivers of CASD/DD/MHC.

Caregiver Burdens and Preventive Dental Care for Children with Autism Spectrum disorder, developmental disability and/or mental health conditions: National Survey of CSHCN, 2009–10

PubMed Central

Vohra, Rini; Sambamoorthi, Usha; Madhavan, S. Suresh

2016-01-01

Objective The purpose of this study is to examine the burdens of caregivers on one perception of the need and receipt of preventive dental care for a subset of children with special health care needs—children with Autism Spectrum disorder, developmental disability and/or mental health conditions (CASD/DD/MHC). Methods The authors used the 2009–2010 National Survey of CSHCN. The survey included questions addressing preventive dental care and caregivers’ financial, employment, and time-related burdens. The associations of these burdens on perceptions and receipt of preventive dental care use were analyzed with bivariate Chi square analyses and multinomial logistic regressions for CASD/DD/MHC (N=16,323). Results Overall, 16.3% of CASD/DD/MHC had an unmet preventive dental care need. There were 40.0% of caregivers who reported financial burden, 20.3% who reported employment burden, and 10.8% who reported time burden. A higher percentage of caregivers with financial burden, employment burden, and time-related burden reported that their CASD/DD/MHC did not receive needed preventive dental care (14.1 %, 16.5%, 17.7% respectively) compared to caregivers without financial, employment, or time burdens (9.0%, 9.6%, 11.0% respectively). Caregivers with financial burden (adjusted multinomial odds ratio, 1.38 [95%CI: 1.02, 1.86]) and employment burden (adjusted multinomial odds ratio, 1.45 [95%CI: 1.02, 2.06]) were more likely to report that their child did not receive preventive dental care despite perceived need compared to caregivers without financial or employment burdens. Conclusions for practice Unmet needs for preventive dental care were associated with employment and financial burdens of the caregivers of CASD/DD/MHC. PMID:27465058

Financial relationships in economic analyses of targeted therapies in oncology.

PubMed

Valachis, Antonis; Polyzos, Nikolaos P; Nearchou, Andreas; Lind, Pehr; Mauri, Davide

2012-04-20

A potential financial relationship between investigators and pharmaceutical manufacturers has been associated with an increased likelihood of reporting favorable conclusions about a sponsor's proprietary agent in pharmacoeconomic studies. The purpose of this study is to investigate whether there is an association between financial relationships and outcome in economic analyses of new targeted therapies in oncology. We searched PubMed (last update June 2011) for economic analyses of targeted therapies (including monoclonal antibodies, tyrosine-kinase inhibitors, and mammalian target of rapamycin inhibitors) in oncology. The trials were qualitatively rated regarding the cost assessment as favorable, neutral, or unfavorable on the basis of prespecified criteria. Overall, 81 eligible studies were identified. Economic analyses that were funded by pharmaceutical companies were more likely to report favorable qualitative cost estimates (28 [82%] of 34 v 21 [45%] of 47; P = .003). The presence of an author affiliated with manufacturer was not associated with study outcome. Furthermore, if only studies including a conflict of interest statement were included (66 of 81), studies that reported any financial relationship with manufacturers (author affiliation and/or funding and/or other financial relationship) were more likely to report favorable results of targeted therapies compared with studies without financial relationship (32 [71%] of 45 v nine [43%] of 21; P = .025). Our study reveals a potential threat for industry-related bias in economic analyses of targeted therapies in oncology in favor of analyses with financial relationships between authors and manufacturers. A more balanced funding of economic analyses from other sources may allow greater confidence in the interpretation of their results.

43 CFR 12.920 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Purpose of financial and program... ADMINISTRATIVE AND AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative... Organizations Post-Award Requirements § 12.920 Purpose of financial and program management. Sections 12.921...

26 CFR 1.6049-7T - Market discount fraction reported with other financial information with respect to REMICs and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Market discount fraction reported with other... TAX (CONTINUED) INCOME TAXES Information Returns § 1.6049-7T Market discount fraction reported with... purposes of § 1.6049-7(f)(2)(i)(G)(1) relating to the market discount fraction to be reported with other...

NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

ERIC Educational Resources Information Center

Miller, John R.

1980-01-01

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

15 CFR 14.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.20 Purpose of financial and program management. Sections 14.21 through 14.28 prescribe standards for financial management systems, methods for making payments and rules for: satisfying cost sharing and...

12 CFR 231.1 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... markets. This part expands the Act's definition of “financial institution” to allow more financial market... SYSTEM NETTING ELIGIBILITY FOR FINANCIAL INSTITUTION (REGULATION EE) § 231.1 Authority, purpose, and.... 4401-4407). This part does not affect the status of those financial institutions specifically defined...

Why some family planning program fail.

PubMed

1976-04-01

40 experts representing Nepal, Malaysia, Thailand, Singapore, Korea, and the Philippines participated in a 3-day workshop in Manila in March 1976 for the purpose of discussing and proposing ways of dealing with the financial problems confronting the population programs of the individual countries. The Inter-Governmental Coordinating Committee for Southeast Asia Family/Population Planning sponsored the workshop. The recommendations made at the meeting were: 1) standardization of financing reporting procedures by the region's country programs on family planning; 2) closer coordination between donor agencies and policy-making bodies of country programs in the disbursement of funds; 3) frequent exchanges of experiences, ideas, technicaL knowledge, and other matters pertaining to the financial management of such programs; and 4) inclusion of applicable financial management topics in the training of clinical staffs and those involved in follow-up operations. Additionally, a proposal was made that national population organizations or committees develop research and evaluation units. Workshop discussion sessions focused on financial planning and management, accounting and disbursement of funds, use and control of foreign aid, cost of effectiveness and benefit analysis, and financial reporting.

INAPPROPRIATE CONFIDENCE AND RETIREMENT PLANNING: FOUR STUDIES WITH A NATIONAL SAMPLE

PubMed Central

Parker, Andrew M.; de Bruin, Wändi Bruine; Yoong, Joanne; Willis, Robert

2011-01-01

Financial decisions about investing and saving for retirement are increasingly complex, requiring financial knowledge and confidence in that knowledge. Few studies have examined whether direct assessments of individuals’ confidence are related to the outcomes of their financial decisions. Here, we analyzed data from a national sample recruited through RAND’s American Life Panel (ALP), an internet panel of U.S. adults aged 18 to 88. We examined the relationship of confidence with self-reported and actual financial decisions, using four different tasks, each performed by overlapping samples of ALP participants. The four tasks were designed by different researchers for different purposes, using different methods to assess confidence. Yet, measures of confidence were correlated across tasks, and results were consistent across methodologies. Confidence and knowledge showed only modest positive correlations. However, even after controlling for actual knowledge, individuals with greater confidence were more likely to report financial planning for retirement and to successfully minimize fees on a hypothetical investment task. Implications for the role of confidence (even if it is unjustified) in investment behavior is discussed. PMID:23049164

Financial and employment problems in families of children with special health care needs: implications for research and practice.

PubMed

Looman, Wendy S; O'Conner-Von, Susan K; Ferski, Gabriela J; Hildenbrand, Debra A

2009-01-01

The purpose of this study was to identify factors related to financial burden among families of children with special needs and to identify specific provider-level activities associated with decreased risk for such burden. Data for secondary analysis are from the National Survey of Children with Special Health Care Needs (CSHCN). Logistic regression analysis of state-level data was conducted to identify significant predictors of financial and employment problems among families of children with SHCN in Minnesota. Children with more severe conditions and whose family members provided health care at home were more likely to have parents report financial and employment problems due to the child's condition. On the other hand, families whose health care providers communicated well with other service providers and who helped them feel like partners in their child's care were significantly less likely to report financial and employment problems. Pediatric nurses and nurse practitioners can use these findings as they work with families for optimal family outcomes. Advocacy and policy implications at state and federal levels also are discussed.

EXPERIMENTATION AND INNOVATION--A SEVEN-YEAR REPORT.

ERIC Educational Resources Information Center

DI LORENZO, LOUIS T.; SALTER, RUTH

REPORTED IN AN EVALUATION OF A PROGRAM OF STATE AID FOR EXPERIMENTAL PROGRAMS WAS AN OVERVIEW OF THE LEGISLATION AND ADMINISTRATION GOVERNING SUCH PROGRAMS. A PURPOSE OF THE FINANCIAL AID TO LOCAL SCHOOL DISTRICTS WILLING TO EXPERIMENT WITH INNOVATIONS TO IMPROVE INSTRUCTIONAL QUALITY WAS TO PROMOTE THE SCIENTIFIC METHOD IN ATTACKING TEACHING AND…

28 CFR 70.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.20 Purpose of financial and program management. Sections 70.21 through 70.28 prescribe standards for financial management systems, methods for making payments and rules for: Satisfying cost sharing and...

Financial hardship, unmet medical need, and health self-efficacy among African American men.

PubMed

Tucker-Seeley, Reginald D; Mitchell, Jamie A; Shires, Deirdre A; Modlin, Charles S

2015-06-01

Health self-efficacy (the confidence to take care of one's health) is a key component in ensuring that individuals are active partners in their health and health care. The purpose of this study was to determine the association between financial hardship and health self-efficacy among African American men and to determine if unmet medical need due to cost potentially mediates this association. Cross-sectional analysis was conducted using data from a convenience sample of African American men who attended a 1-day annual community health fair in Northeast Ohio (N = 279). Modified Poisson regression models were estimated to obtain the relative risk of reporting low health self-efficacy. After adjusting for sociodemographic characteristics, those reporting financial hardship were 2.91 times, RR = 2.91 (confidence interval [1.24, 6.83]; p < .05), more likely to report low health self-efficacy. When unmet medical need due to cost was added to the model, the association between financial hardship and low health self-efficacy was no longer statistically significant. Our results suggest that the association between financial hardship and health self-efficacy can be explained by unmet medical need due to cost. Possible intervention efforts among African American men with low financial resources should consider expanding clinical and community-based health assessments to capture financial hardship and unmet medical need due to cost as potential contributors to low health self-efficacy. © 2014 Society for Public Health Education.

The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

PubMed

Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

2011-01-01

Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

PubMed

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

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

Not Available

The study was funded by the U.S. Trade and Development Agency on behalf of Kenya's Ministry of Agriculture. The purpose of the report is to determine the economic, technical, and financial viability of implementing bagasse based cogeneration projects in Kenya. The study is divided into the following sections: (1) Executive Summary, (2) Terms of Reference, (3) Bagasse Fuel for Generation, (4) The Electrical Power Situation in Kenya, (5) Export Electricity Potential from Nyando Sugar Belt, (6) Export Potential from Proposed New Sugar Factories; (7) Financial, (8) Project Financing, (9) Demonstration Project.

77 FR 26340 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-03

... 2, To Amend FINRA Rule 4560 (Short-Interest Reporting) April 27, 2012. I. Introduction On January 10... concerning the adjustment of corporate actions for short interest reporting purposes. The text of the... 4560. FINRA Rule 4560 (the ``Rule'') requires each FINRA member to maintain a record of total short...

47 CFR 32.22 - Comprehensive interperiod tax allocation.

Code of Federal Regulations, 2010 CFR

2010-10-01

... book/tax temporary differences which would be considered material for published financial report purposes. Furthermore, companies shall also apply interperiod tax allocation if any item or group of... the temporary difference. The tax effects of book/tax temporary differences shall be normalized and...

12 CFR 1731.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AND SOUNDNESS MORTGAGE FRAUD REPORTING § 1731.2 Definitions. For purposes of this part— (a) Director... Association or the Federal Home Loan Mortgage Corporation. (c) Mortgage fraud means a material misstatement... mortgage, including a mortgage associated with a mortgage-backed security or similar financial instrument...

31 CFR 1.20 - Purpose and scope of regulation.

Code of Federal Regulations, 2013 CFR

2013-07-01

... retrieved by an individual's name or personal identifier. They do not relate to those personnel records of... official, including immediate staff; (6) Assistant Secretary (International Economics and Development) and all offices reporting to such official, including immediate staff; (7) Assistant Secretary (Financial...

31 CFR 1.20 - Purpose and scope of regulation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... retrieved by an individual's name or personal identifier. They do not relate to those personnel records of... official, including immediate staff; (6) Assistant Secretary (International Economics and Development) and all offices reporting to such official, including immediate staff; (7) Assistant Secretary (Financial...

31 CFR 1.20 - Purpose and scope of regulation.

Code of Federal Regulations, 2012 CFR

2012-07-01

... retrieved by an individual's name or personal identifier. They do not relate to those personnel records of... official, including immediate staff; (6) Assistant Secretary (International Economics and Development) and all offices reporting to such official, including immediate staff; (7) Assistant Secretary (Financial...

31 CFR 1.20 - Purpose and scope of regulation.

Code of Federal Regulations, 2014 CFR

2014-07-01

... retrieved by an individual's name or personal identifier. They do not relate to those personnel records of... official, including immediate staff; (6) Assistant Secretary (International Economics and Development) and all offices reporting to such official, including immediate staff; (7) Assistant Secretary (Financial...

Private equity ownership and nursing home financial performance.

PubMed

Pradhan, Rohit; Weech-Maldonado, Robert; Harman, Jeffrey S; Laberge, Alex; Hyer, Kathryn

2013-01-01

Private equity has acquired multiple large nursing home chains within the last few years; by 2009, it owned nearly 1,900 nursing homes. Private equity is said to improve the financial performance of acquired facilities. However, no study has yet examined the financial performance of private equity nursing homes, ergo this study. The primary purpose of this study is to understand the financial performance of private equity nursing homes and how it compares with other investor-owned facilities. It also seeks to understand the approach favored by private equity to improve financial performance-for instance, whether they prefer to cut costs or maximize revenues or follow a mixed approach. Secondary data from Medicare cost reports, the Online Survey, Certification and Reporting, Area Resource File, and Brown University's Long-term Care Focus data set are combined to construct a longitudinal data set for the study period 2000-2007. The final sample is 2,822 observations after eliminating all not-for-profit, independent, and hospital-based facilities. Dependent financial variables consist of operating revenues and costs, operating and total margins, payer mix (census Medicare, census Medicaid, census other), and acuity index. Independent variables primarily reflect private equity ownership. The study was analyzed using ordinary least squares, gamma distribution with log link, logit with binomial family link, and logistic regression. Private equity nursing homes have higher operating margin as well as total margin; they also report higher operating revenues and costs. No significant differences in payer mix are noted. Results suggest that private equity delivers superior financial performance compared with other investor-owned nursing homes. However, causes for concern remain particularly with the long-term financial sustainability of these facilities.

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.

Profiles of Missouri Public Schools: Financial, Pupil and Staff Data for Fiscal Year 2002-2003

ERIC Educational Resources Information Center

Missouri State Department of Education, 2004

2004-01-01

Annually the Department of Elementary and Secondary Education collects from school districts a variety of data which are used for program approval, allocation of state and federal funds, and classification purposes. Many of these data are summarized in various state-level reports such as those found in the annual ''Report of the Public Schools.''…

Office for Civil Rights. Annual Report to Congress, Fiscal Year 1998. Guaranteeing Equal Access to High-Standards Education.

ERIC Educational Resources Information Center

Office for Civil Rights (ED), Washington, DC.

This annual report details the responsibilities of the Office of Civil Rights (OCR). It outlines the main purpose of the OCR--the agency within the United States Department of Education that regulates and enforces civil-rights laws against discrimination in education programs and activities receiving federal financial assistance. The focus of the…

Perceived Income Adequacy Among Older Adults in 12 Countries: Findings From the Survey of Health, Ageing, and Retirement in Europe

PubMed Central

Litwin, Howard; Sapir, Eliyahu V.

2009-01-01

Purpose: To validate a survey research measure of subjective income, as measured by perceived income adequacy, in an international context. Design and Methods: The study population comprised persons aged 50 years and older in 12 countries from the Survey of Health, Ageing and Retirement in Europe (n = 28,939). Perceived difficulty in making ends meet was regressed on sociodemographic variables, economic indicators, health status measures, and expectations regarding one's financial future. Country differences were also controlled. Results: The findings confirm a multidimensional explanation of perceived income adequacy but also point to the primacy of objective economic indicators in predicting household financial distress. Respondents aged 80 years and older report less financial difficulty. Poor health status and pessimistic financial expectations also predict greater household financial distress but to a lesser degree. Implications: Self-rated economic status is a robust indicator of financial capacity in older age and can be used by practitioners to gain meaningful information. However, practitioners should keep in mind that the oldest-old may underestimate financial difficulties. PMID:19386829

77 FR 30499 - Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... purposes. These financial statements are audited by a certified public accountant to provide independent... that interested members of the public and affected agencies have an opportunity to comment on...: Public reporting burden for this collection of information is estimated to average 3.20 hours per...

48 CFR 31.203 - Indirect costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... fiscal year used for financial reporting purposes in accordance with generally accepted accounting... contract or other work, indirect costs are those remaining to be allocated to intermediate or two or more... basis of the benefits accruing to intermediate and final cost objectives. When substantially the same...

22 CFR 226.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Purpose of financial and program management. 226.20 Section 226.20 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program...

12 CFR 225.61 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... (regulated institutions). (2) This subpart: (i) Identifies which real estate-related financial transactions... Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FlRREA) (Pub. L. No. 101-73, 103 Stat.... 1844(b). (b) Purpose and scope. (1) Title XI provides protection for federal financial and public...

28 CFR 545.10 - Purpose and scope.

Code of Federal Regulations, 2013 CFR

2013-07-01

... COMPENSATION Inmate Financial Responsibility Program § 545.10 Purpose and scope. The Bureau of Prisons encourages each sentenced inmate to meet his or her legitimate financial obligations. As part of the initial classification process, staff will assist the inmate in developing a financial plan for meeting those obligations...

28 CFR 545.10 - Purpose and scope.

Code of Federal Regulations, 2014 CFR

2014-07-01

... COMPENSATION Inmate Financial Responsibility Program § 545.10 Purpose and scope. The Bureau of Prisons encourages each sentenced inmate to meet his or her legitimate financial obligations. As part of the initial classification process, staff will assist the inmate in developing a financial plan for meeting those obligations...

78 FR 44100 - Privacy Act of 1974; System of Records

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-23

... monitoring training events, and DoD Financial Management certifications. DATES: This proposed action will be... time of completed trainings, educational level of civilian employees, and Financial Management (FM..., Operation of the DoD Financial Management Certification Program. Purpose(s): To manage and administer a...

Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting

NASA Astrophysics Data System (ADS)

Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

2009-08-01

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

Development of an evaluation methodology for triple bottom line reports using international standards on reporting.

PubMed

Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

2009-08-01

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

77 FR 30499 - Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... that interested members of the public and affected agencies have an opportunity to comment on... and disbursed for proper RE Act purposes. These financial statements are audited by a certified public accountant to provide independent assurance that the data being reported are properly measured and fairly...

Perceptions of Stress in Undergraduate College Students.

ERIC Educational Resources Information Center

Gray, Glenn P.; Rottmann, Leon H.

1988-01-01

Administered College Student Stress Inventory to 347 undergraduates to determine students' perceptions of stress. Perceived stressors most often reported were pressure over academic grades, not enough time to accomplish personal needs, concern over the future, financial problems, concern over meaning and purpose of life, concern over physical…

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

Financing Higher Education in Canada.

ERIC Educational Resources Information Center

Association of Universities and Colleges of Canada, Ottawa (Ontario).

It is the purpose of the committee responsible for this document to study, report, and make recommendations on the financing of universities and colleges of Canada, with particular reference to the decade ending 1975, including: (1) prospective financial requirements of universities and colleges, for operation, research, physical facilities and…

12 CFR 998.1 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... institutions who raise funds in the global debt markets. ... EQUITY SECURITIES § 998.1 Purpose. The purposes of this part are to enhance the quality of the financial... disclosures from Bank to Bank, to provide a greater degree of transparency regarding the financial condition...

Beyond co-pays and out-of-pocket costs: perceptions of health-related financial burden in managing asthma among African American women.

PubMed

Patel, Minal R; Nelson, Belinda W; Id-Deen, Effat; Caldwell, Cleopatra H

2014-12-01

The purpose of this study was to define perceptions of health-related financial burden based on the views of individuals who report these perceptions through qualitative approaches. Four focus groups were conducted in Southeast Michigan with 26 African American women with asthma, recruited based on maximum variation sampling procedures. A semi-structured interview was employed by facilitators. Coded transcripts were analyzed for themes regarding dimensions of the meaning of financial burden. Major domains of financial burden identified included (1) high out-of-pocket expenses; (2) lost wages from exacerbations, inability to maintain a stable job and stress from making decisions about taking a sick day or coming to work; (3) transport costs; (4) both costs and stress of managing insurance eligibility and correcting erroneous bills. Greater awareness of factors that add to perceptions of financial burden might better equip researchers to develop interventions to help care teams manage such concerns with their patients.

Beyond co-pays and out-of-pocket costs: perceptions of health-related financial burden in managing asthma among African American women

PubMed Central

Patel, Minal R.; Nelson, Belinda W.; Id-Deen, Effat; Caldwell, Cleopatra H.

2018-01-01

Objective The purpose of this study was to define perceptions of health-related financial burden based on the views of individuals who report these perceptions through qualitative approaches. Methods Four focus groups were conducted in Southeast Michigan with 26 African American women with asthma, recruited based on maximum variation sampling procedures. A semi-structured interview was employed by facilitators. Coded transcripts were analyzed for themes regarding dimensions of the meaning of financial burden. Results Major domains of financial burden identified included (1) high out-of-pocket expenses; (2) lost wages from exacerbations, inability to maintain a stable job and stress from making decisions about taking a sick day or coming to work; (3) transport costs; (4) both costs and stress of managing insurance eligibility and correcting erroneous bills. Conclusion Greater awareness of factors that add to perceptions of financial burden might better equip researchers to develop interventions to help care teams manage such concerns with their patients. PMID:24945886

The Campus-Based Formula. NASFAA Task Force Report

ERIC Educational Resources Information Center

National Association of Student Financial Aid Administrators, 2014

2014-01-01

The primary purpose of the National Association of Student Financial Aid Administrators (NASFAA) Campus-Based Aid Allocation Task Force was to examine the formula by which congressional appropriations for the Federal Supplemental Educational Opportunity Grant (FSEOG), Federal Work-Study (FWS), and Perkins Loan programs are distributed to schools,…

14 CFR 152.213 - Grant closeout requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

.... (a) Program income. Sponsors or planning agencies that are units of local government shall return all... purpose of determining the net costs on which the Federal share of costs will be based. (b) Financial reports. The sponsor or planning agency shall furnish, within 90 days after completion of all items in a...

Developing a Big Game for Financial Education Using Service Design Approach

ERIC Educational Resources Information Center

Kang, Myunghee; Yoon, Seonghye; Kang, Minjeng; Jang, JeeEun; Lee, Yujung

2018-01-01

The purpose of this study was to design and develop an educational game which facilitates building adolescents' knowledge and attitudes in financial principles of a daily life. To achieve this purpose, the authors designed a learner-centered big game for financial education by applying an experience-based triple-diamond instructional design model…

Assessing College Student Subjective and Objective Knowledge in an Online Financial Education Program

ERIC Educational Resources Information Center

Bowles, Charity

2017-01-01

Purpose: This purpose of this correlational study using Joo's (2008) financial wellness framework was to determine the impact of an online financial literacy workshop on student subjective knowledge, dependent on indicators of stress, behavior, and objective knowledge, when controlling for demographic differences at a large public university.…

7 CFR 550.19 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... GENERAL ADMINISTRATIVE POLICY FOR NON-ASSISTANCE COOPERATIVE AGREEMENTS Management of Agreements Financial Management § 550.19 Purpose. Sections 550.20 through 550.25 of this subpart prescribe standards for financial...

Rural Disparities in Treatment-Related Financial Hardship and Adherence to Surveillance Colonoscopy in Diverse Colorectal Cancer Survivors.

PubMed

McDougall, Jean A; Banegas, Matthew P; Wiggins, Charles L; Chiu, Vi K; Rajput, Ashwani; Kinney, Anita Y

2018-03-28

Cancer survivors increasingly report financial hardship as a consequence of the high cost of cancer care, yet the financial experience of rural cancer survivors remains largely unstudied. The purpose of this study was to investigate potential rural disparities in the likelihood of financial hardship and nonadherence to surveillance colonoscopy. Individuals diagnosed with localized or regional colorectal cancer (CRC) between 2004-2012 were ascertained by the population-based New Mexico Tumor Registry. Participants completed a mailed questionnaire or telephone survey about their CRC survivorship experience, including treatment-related financial hardship and receipt of surveillance colonoscopy. Multivariable logistic regression was used to estimate adjusted odds ratios (OR) and 95% confidence intervals (CI). Compared to urban CRC survivors (n=168), rural CRC survivors (n=109) were slightly older, more likely to be married (65% v. 59%) and have an annual income <$30,000 (37% v. 27%), less likely to be employed (35% v. 41%), have a college degree (28% v. 38%) or a high level of health literacy (39% v. 51%). Rural survivors were twice as likely as urban survivors to report treatment-related financial hardship (OR 1.86, 95% CI 1.06-3.28) and nonadherence to surveillance colonoscopy guidelines (OR 2.28, 95% CI 1.07-4.85). In addition, financial hardship was independently associated with nonadherence to surveillance colonoscopy (OR 2.17, 95% CI 1.01-4.85). Substantial rural disparities in the likelihood of financial hardship and nonadherence to surveillance colonoscopy exist. Treatment-related financial hardship among rural CRC survivors may negatively impact adherence to guideline recommended follow-up care. Copyright ©2018, American Association for Cancer Research.

Strategic planning processes and hospital financial performance.

PubMed

Kaissi, Amer A; Begun, James W

2008-01-01

Many common management practices in healthcare organizations, including the practice of strategic planning, have not been subject to widespread assessment through empirical research. If management practice is to be evidence-based, evaluations of such common practices need to be undertaken. The purpose of this research is to provide evidence on the extent of strategic planning practices and the association between hospital strategic planning processes and financial performance. In 2006, we surveyed a sample of 138 chief executive officers (CEOs) of hospitals in the state of Texas about strategic planning in their organizations and collected financial information on the hospitals for 2003. Among the sample hospitals, 87 percent reported having a strategic plan, and most reported that they followed a variety of common practices recommended for strategic planning-having a comprehensive plan, involving physicians, involving the board, and implementing the plan. About one-half of the hospitals assigned responsibility for the plan to the CEO. We tested the association between these planning characteristics in 2006 and two measures of financial performance for 2003. Three dimensions of the strategic planning process--having a strategic plan, assigning the CEO responsibility for the plan, and involving the board--are positively associated with earlier financial performance. Further longitudinal studies are needed to evaluate the cause-and-effect relationship between planning and performance.

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.

Financial Literacy and Long- and Short-Term Financial Behavior in Different Age Groups

ERIC Educational Resources Information Center

Henager, Robin; Cude, Brenda J.

2016-01-01

The purpose of this study was to examine the relationship between financial literacy and financial behaviors among various age groups. Financial literacy was measured in three ways: objective financial knowledge, subjective financial knowledge or confidence, and subjective financial management ability. The age groups were 18-24, 25-34, 35-44,…

Manpower and project planning

NASA Technical Reports Server (NTRS)

Johnson, David W.

1991-01-01

The purpose was to study how manpower and projects are planned at the Facilities Engineering Division (FENGD) within the Systems Engineering and Operations Directorate of the LaRC and to make recommendations for improving the effectiveness and productivity ot the tools that are used. The existing manpower and project planning processes (including the management plan for the FENGD, existing manpower planning reports, project reporting to LaRC and NASA Headquarters, employee time reporting, financial reporting, and coordination/tracking reports for procurement) were discussed with several people, and project planning software was evaluated.

12 CFR 220.1 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... principal purpose is to regulate extensions of credit by brokers and dealers; it also covers related... account and four special purpose accounts in which to record all financial relations between a customer... part does not apply to: (i) Financial relations between a customer and a creditor to the extent that...

29 CFR 1472.650 - Grant.

Code of Federal Regulations, 2010 CFR

2010-07-01

...-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 1472.650 Grant. Grant means an award of financial... purpose of which is to transfer a thing of value to the recipient to carry out a public purpose of support...

25 CFR 1000.60 - What is the purpose of this subpart?

Code of Federal Regulations, 2014 CFR

2014-04-01

... and process of applying for other financial assistance that may be available for planning and... EDUCATION ACT Other Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Purpose...

25 CFR 1000.60 - What is the purpose of this subpart?

Code of Federal Regulations, 2012 CFR

2012-04-01

... and process of applying for other financial assistance that may be available for planning and... EDUCATION ACT Other Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Purpose...

25 CFR 1000.60 - What is the purpose of this subpart?

Code of Federal Regulations, 2013 CFR

2013-04-01

... and process of applying for other financial assistance that may be available for planning and... EDUCATION ACT Other Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Purpose...

25 CFR 1000.60 - What is the purpose of this subpart?

Code of Federal Regulations, 2011 CFR

2011-04-01

... and process of applying for other financial assistance that may be available for planning and... EDUCATION ACT Other Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Purpose...

25 CFR 1000.60 - What is the purpose of this subpart?

Code of Federal Regulations, 2010 CFR

2010-04-01

... EDUCATION ACT Other Financial Assistance for Planning and Negotiation Grants for Non-BIA Programs Purpose... and process of applying for other financial assistance that may be available for planning and...

Adolescents' Financial Literacy: The Role of Financial Socialization Agents, Financial Experiences, and Money Attitudes in Shaping Financial Literacy among South Korean Youth

ERIC Educational Resources Information Center

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E.; Lee, Seonglim; Kim, Minjeung

2012-01-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were…

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.

Catholic High Schools and Their Finances.

ERIC Educational Resources Information Center

Bredeweg, Frank H.

This study presents financial data on Catholic high schools in five enrollment ranges across the country. The two objectives of the study were to acquire general data for national purposes and to develop specific models for managing Catholic high schools. Nine tables of data are available for reference. The first part of this report deals with…

Innovations in Protective Services. Annual Report, September 1, 1982 through August 31, 1983.

ERIC Educational Resources Information Center

Texas State Dept. of Human Resources, Austin.

The Child Abuse Prevention and Treatment Act (Public Law 93-247 as amended) provides financial assistance for, among other purposes, demonstration programs aimed at prevention and treatment of child abuse and neglect. To encourage innovative approaches to identifying, treating, and preventing child abuse at the community level, the Texas…

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

ERIC Educational Resources Information Center

Alzeban, Abdulaziz

2016-01-01

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

50 CFR 600.1014 - Fee collection deposits, disbursements, records, and reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... a segregated account at a federally insured financial institution for the sole purpose of depositing... calendar days before the date of deposit. Neither the deposit account nor the principal amount of deposits... entitled, at any time, to withdraw deposit interest, if any, but never deposit principal, from the deposit...

Texas Labor Mobility, Experimental and Demonstration Project. Final Report.

ERIC Educational Resources Information Center

Texas Employment Commission, Austin.

The Texas Labor Mobility Project's purpose was to demonstrate the effectiveness of using financial assistance to create stability in migrant workers and to reduce unemployment. The program was designed as a research project to gather information about all phases of the Mobility Project. This was handled through the Texas Employment Commission. In…

12 CFR 620.11 - Content of quarterly report to shareholders.

Code of Federal Regulations, 2012 CFR

2012-01-01

... major income statement caption is less than 15 percent of average net income for the 3 most recent... the 3 most recent fiscal years, the average loss shall be used for purposes of this test. (3) The... would substantially duplicate the disclosure contained in the most recent audited financial statements...

Financial Education in Small Ethnic Minority Businesses in the UK

ERIC Educational Resources Information Center

Hussain, Javed; Matlay, Harry; Scott, Jonathan M.

2008-01-01

Purpose: The purpose of this paper is to set out to evaluate the financial education needs of ethnic minority SMEs in the West Midlands region of the United Kingdom. Design/methodology/approach: A postal survey was used to investigate the financial needs of owner/managers in 64 ethnic minority SMEs and a control sample of 23 non-ethnic SMEs.…

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

NASA University Program Management Information System

NASA Technical Reports Server (NTRS)

1999-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. (See the bar chart on the next page). This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

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.

NASA University Program Management Information System

NASA Technical Reports Server (NTRS)

Gans, Gary

1997-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Education Division/FE, Office of Human Resources and Education, using a management information system which was modernized during FY 1993.

NASA University Program Management Information System

NASA Technical Reports Server (NTRS)

2000-01-01

As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA:s objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA:s Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.* This report was prepared by the Education Division/FE, Office of Human Resources and Education, using a management information system which was modernized during FY 1993.

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

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

The Effect of School-Based Management on Schools' Culture of Consumption

ERIC Educational Resources Information Center

Nir, Adam E.

2007-01-01

The purpose of this study was to assess the extent to which the introduction of school-based management (SBM) has affected schools' culture of consumption and the inequalities between schools with different socio-economic backgrounds. An analysis of financial reports from 31 SBM schools over four years reveals that schools have increased rather…

11 CFR 9003.4 - Expenses incurred prior to the beginning of the expenditure report period or prior to receipt of...

Code of Federal Regulations, 2010 CFR

2010-01-01

...: Expenditures for establishing financial accounting systems and expenditures for organizational planning... borrow from his or her legal and accounting compliance fund for the purposes of defraying permissible expenditures described in 11 CFR 9003.4(a). All amounts borrowed from the legal and accounting compliance fund...

77 FR 65434 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-26

... Effectiveness of Proposed Rule Change To Amend the Definition of ``Money Market Instrument'' in FINRA Rule 6710... ``Money Market Instrument'' in FINRA Rule 6710(o) of the Trade Reporting and Compliance Engine (TRACE... proposes to amend the definition of ``Money Market Instrument'' in FINRA Rule 6710(o) for purposes of the...

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

ERIC Educational Resources Information Center

Pennsylvania State Dept. of Education, Harrisburg.

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

Defense Commissary Resale Stock Fund Financial Statements For FY 1992

DTIC Science & Technology

1993-06-30

present DeCA’s accounting procedures during FY 1992. We understand DeCA is aggressively working to improve its financial management system. However...the year ended September 30, 1992, we considered the related internal control structure. The purpose of the planning work was to determine the...auditing procedures we would apply for the purposes of expressing our opinion on the Financial Statements. Planning work included obtaining an

The experience of living with sensory hyperreactivity-accessibility, financial security, and social relationships.

PubMed

Söderholm, Anna; Söderberg, Anna; Nordin, Steven

2011-08-01

Odor intolerance is a frequently reported problem, predominantly among women. Our purpose was to illuminate how individuals living with sensory hyperreactivity (SHR; a form of odor intolerance) experience its impact on accessibility, financial security, and social relationships. Data were collected by having 12 women with SHR write descriptive texts. These texts were analyzed with qualitative content analysis. Six themes were identified: Being limited in participating in society, being forced to behave incompatibly with one's personality, experiencing lack of understanding and respect from others, experiencing insecurity, being dependent on others, and being forced to choose between the plague and cholera.

12 CFR 231.3 - Qualification as a financial institution.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Qualification as a financial institution. 231.3... RESERVE SYSTEM NETTING ELIGIBILITY FOR FINANCIAL INSTITUTION (REGULATION EE) § 231.3 Qualification as a financial institution. (a) A person qualifies as a financial institution for purposes of sections 401-407 of...

Financial Stress and Financial Counseling: Helping College Students

ERIC Educational Resources Information Center

Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

2015-01-01

This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…

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

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

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

28 CFR 545.10 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INSTITUTIONAL MANAGEMENT WORK AND COMPENSATION Inmate Financial Responsibility Program § 545.10 Purpose and scope. The Bureau of Prisons encourages each sentenced inmate to meet his or her legitimate financial obligations. As part of the initial...

20 CFR 435.20 - Purpose of financial and program management.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Purpose of financial and program management. 435.20 Section 435.20 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE... matching requirements, accounting for program income, budget revision approvals, making audits, determining...

Lawrence Berkeley National Laboratory 2015 Annual Financial Report

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

Williams, Kim, P

FY2015 financial results reflect a year of significant scientific, operational and financial achievement for Lawrence Berkeley National Laboratory. Complementing many scientific accomplishments, Berkeley Lab completed construction of four new research facilities: the General Purpose Laboratory, Chu Hall, Wang Hall and the Flexlab Building Efficiency Testbed. These state-of-the-art facilities allow for program growth and enhanced collaboration, in part by enabling programs to return to the Lab’s Hill Campus from offsite locations. Detailed planning began for the new Integrative Genomics Building (IGB) that will house another major program currently located offsite. Existing site infrastructure was another key focus area. The Lab prioritizedmore » and increased investments in deferred maintenance in alignment with the Berkeley Lab Infrastructure Plan, which was developed under the leadership of the DOE Office of Science. With the expiration of American Recovery and Reinvestment Act (ARRA) funds, we completed the close-out of all of our 134 ARRA projects, recording total costs of $331M over the FY2009-2015 period. Download the report to read more.« less

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

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...

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

20 CFR 435.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Purpose of financial and program management. 435.20 Section 435.20 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT...

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...

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...

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...

Multisource feedback, human capital, and the financial performance of organizations.

PubMed

Kim, Kyoung Yong; Atwater, Leanne; Patel, Pankaj C; Smither, James W

2016-11-01

We investigated the relationship between organizations' use of multisource feedback (MSF) programs and their financial performance. We proposed a moderated mediation framework in which the employees' ability and knowledge sharing mediate the relationship between MSF and organizational performance and the purpose for which MSF is used moderates the relationship of MSF with employees' ability and knowledge sharing. With a sample of 253 organizations representing 8,879 employees from 2005 to 2007 in South Korea, we found that MSF had a positive effect on organizational financial performance via employees' ability and knowledge sharing. We also found that when MSF was used for dual purpose (both administrative and developmental purposes), the relationship between MSF and knowledge sharing was stronger, and this interaction carried through to organizational financial performance. However, the purpose of MSF did not moderate the relationship between MSF and employees' ability. The theoretical relevance and practical implications of the findings are discussed. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

Financial Services Industry

DTIC Science & Technology

2006-01-01

www.investopedia.com/features/industryhandbook/banking.asp Mishkin , F. & Eakins, S. (2003). Financial Markets + Institutions (4th ed.). Boston...purposes, participants interact in financial markets for securities, bonds, futures and options, utilizing financial intermediaries such as retail and...nations. U.S. participants, likewise, may also choose to participate in foreign financial institutions in order to gain access to or operate in

Financial Measures Project. New Developments in Measuring Financial Conditions of Colleges and Universities: Papers Presented at a Working Conference.

ERIC Educational Resources Information Center

New York Community Trust, NY.

Papers presented at a working conference on new developments in measuring financial conditions of colleges and universities included the following: "Using Financial Indicators for Public Policy Purposes," by George W. Bonham; "Conceptual Advances in Specifying Financial Indicators: Cash Flows in the Short and Long Run," by Hans…

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…

An Update: Changes Abound in Forestry Cost-Share Assistance Programs

Treesearch

Robert J. Moulton

1999-01-01

There have been some major changes in the line-up and funding for federal incentive programs that provide technical and financial assistance to non-industrial private forest (NIPF) landowners since I last reported on this subject ("Sorting Through Cost-Share Assistance Programs," Nov./Dec. 1994 Tree Farmer). The purpose of this article is to bring you up to...

A STUDY OF FOREMAN'S CLUBS, THEIR EXTENT, THEIR ORGANIZATION, THEIR FUNCTION. SUMMARY REPORT TO THE FOREMANSHIP FOUNDATION.

ERIC Educational Resources Information Center

KAMEL, I.A.; ODIORNE, G.S.

THERE ARE ABOUT TWO MILLION FOREMEN EMPLOYED IN THE UNITED STATES, SOME OF THEM UNION MEMBERS, BUT MANY BELONGING TO SOCIAL AND PROFESSIONAL ASSOCIATIONS. TO DETERMINE FOREMAN MEMBERSHIP IN NON-UNION FOREMAN ORGANIZATIONS, THE PURPOSE, ORGANIZATION, FINANCIAL SUPPORT, AND PROGRAMS OF SUCH CLUBS, AND THE RELATIONSHIP OF THE CLUB TO THE COMPANY…

12 CFR 1770.1 - Authority and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... used for comparison purposes include publicly held financial institutions or major financial services... Housing Enterprises Financial Safety and Soundness Act of 1992 (“the Act”) (12 U.S.C. 4501 et seq... benefits that are comparable to benefits provided by other public or private entities involved in financial...

College Financial Management: Basics for Administrators.

ERIC Educational Resources Information Center

Carter, E. Eugene

Basic economic concepts applicable for college financial management are considered, along with the characteristics of financial instruments available to universities that have money to invest for short-term or long-term purposes. A discussion of various financial securities provides information for the endowment manager who has to select among…

Examining financial performance indicators for acute care hospitals.

PubMed

Burkhardt, Jeffrey H; Wheeler, John R C

2013-01-01

Measuring financial performance in acute care hospitals is a challenge for those who work daily with financial information. Because of the many ways to measure financial performance, financial managers and researchers must decide which measures are most appropriate. The difficulty is compounded for the non-finance person. The purpose of this article is to clarify key financial concepts and describe the most common measures of financial performance so that researchers and managers alike may understand what is being measured by various financial ratios.

10 CFR 420.30 - Purpose and scope.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 3 2011-01-01 2011-01-01 false Purpose and scope. 420.30 Section 420.30 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects Financial... implementing special projects financial assistance under this part. (b) For years in which such funding is...

10 CFR 420.30 - Purpose and scope.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 10 Energy 3 2013-01-01 2013-01-01 false Purpose and scope. 420.30 Section 420.30 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects Financial... implementing special projects financial assistance under this part. (b) For years in which such funding is...

10 CFR 420.30 - Purpose and scope.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 10 Energy 3 2014-01-01 2014-01-01 false Purpose and scope. 420.30 Section 420.30 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects Financial... implementing special projects financial assistance under this part. (b) For years in which such funding is...

10 CFR 420.30 - Purpose and scope.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 10 Energy 3 2012-01-01 2012-01-01 false Purpose and scope. 420.30 Section 420.30 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects Financial... implementing special projects financial assistance under this part. (b) For years in which such funding is...

10 CFR 420.30 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 3 2010-01-01 2010-01-01 false Purpose and scope. 420.30 Section 420.30 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION STATE ENERGY PROGRAM Implementation of Special Projects Financial... implementing special projects financial assistance under this part. (b) For years in which such funding is...

12 CFR 722.1 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Union Administration (“NCUA”) under title XI of the Financial Institutions Reform, Recovery, and...) Purpose and scope. (1) Title XI provides protection for federal financial and public policy interests in... entered into by the National Credit Union Administration or by federally insured credit unions (“regulated...

Undergraduates with Employer-Sponsored Aid: Comparing Group Differences

ERIC Educational Resources Information Center

Faulk, Dagney G.; Wang, Zhenlei

2014-01-01

Tuition assistance offered by employers is an understudied area of financial aid research. The purpose of this study is to compare the demographic, socioeconomic, academic and financial aid characteristics of college students who receive employer-sponsored financial aid with students who receive traditional financial aid (institutional, state, or…

12 CFR 225.142 - Statement of policy concerning bank holding companies engaging in futures, forward and options...

Code of Federal Regulations, 2010 CFR

2010-01-01

... guidelines for banks that engage in financial contract activities. Since the Financial Accounting Standards... (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.142 Statement of policy... agency securities and money market instruments. (a) Purpose of financial contract positions. In...

12 CFR Appendix C to Part 704 - Risk-Based Capital Credit Risk-Weight Categories

Code of Federal Regulations, 2011 CFR

2011-01-01

... corporate credit union must compute its risk-weighted assets for purposes of determining its capital ratios.... Depository institution means a financial institution that engages in the business of providing financial... substitute. Direct credit substitutes include: (1) Financial standby letters of credit that support financial...

12 CFR 362.16 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

... financial planning advice, or safekeeping services. ... ACTIVITIES OF INSURED STATE BANKS AND INSURED SAVINGS ASSOCIATIONS Financial Subsidiaries of Insured State... financial subsidiary under section 46(a) of the Federal Deposit Insurance Act. This subpart also implements...

Potential Financial Conflict of Interest Among Physician Editorial Board Members of Orthopaedic Surgery Journals.

PubMed

Mehlman, Charles T; Okike, Kanu; Bhandari, Mohit; Kocher, Mininder S

2017-03-01

The practice of medicine is based on evidence from peer-reviewed literature. As can occur with author-related funding, the integrity of the process by which manuscripts are reviewed, edited, and approved for publication may be at risk due to financial conflict of interest. The purpose of our study was to assess potential financial conflict of interest among physician editorial board members of orthopaedic surgery journals. We identified the physician editorial board members of 15 orthopaedic surgery journals and searched the 2014 payments that were archived in the Centers for Medicare & Medicaid Services Open Payments system (mandated by the Physician Payments Sunshine Act). Total dollar values were calculated and tabulated in a multilevel fashion: nothing reported, >$0 and ≤$10,000, >$10,000, >$250,000, and >$950,000. We identified 908 physician editors of 15 orthopaedic surgery journals. Something of financial value was received by 78% (712 of 908) of these individuals. Rates of editorial board potential financial conflict of interest for individual journals ranged from 4% to 73% in the >$10,000 category. At the >$250,000 mark, rates ranged from 0% (2 journals) to 31%. When applying the >$950,000 criterion, physician potential conflict of interest ranged from 0% (5 journals) to 13%. Editor-related potential financial conflicts of interest exist in the orthopaedic surgery journals that we analyzed. These potential financial conflicts could possibly impact reviews.

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.

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

12 CFR 323.1 - Authority, purpose, and scope.

Code of Federal Regulations, 2010 CFR

2010-01-01

....C. 1818, 1819 [“Seventh” and “Tenth”] and title XI of the Financial Institutions Reform, Recovery...)). (b) Purpose and scope. (1) Title XI provides protection for federal financial and public policy... transactions entered into by the FDIC or by institutions regulated by the FDIC (regulated institutions). (2...

Effects of Federal Regulation on the Financial Structure and Performance of the Domestic Motor Vehicle Manufacturers (Source Document)

DOT National Transportation Integrated Search

1978-11-01

PURPOSE OF THE STUDY : The increasing government regulation of automative transportation : industries in the United States has produced the need for : financial and economic studies of the effects of such policies. : The purpose of this document is t...

34 CFR 74.20 - Purpose of financial and program management.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 1 2011-07-01 2011-07-01 false Purpose of financial and program management. 74.20 Section 74.20 Education Office of the Secretary, Department of Education ADMINISTRATION OF GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award...

Issues in Postsecondary Education. Financial Viability of Institutions.

ERIC Educational Resources Information Center

Jenny, Hans H.

One of three papers commissioned as part of the Postsecondary Education Core Design Project of the National Center for Education Statistics (NCES), one of this study's purposes was to identify and set priorities for postsecondary education decisionmakers in the area of financial viability in postsecondary institutions. Another purpose was to…

Unmeasured Costs of a Child's Death: Perceived Financial Burden, Work Disruptions, and Economic Coping Strategies Used by American and Australian Families Who Lost Children to Cancer

PubMed Central

Dussel, Veronica; Bona, Kira; Heath, John A.; Hilden, Joanne M.; Weeks, Jane C.; Wolfe, Joanne

2011-01-01

Purpose Financial concerns represent a major stressor for families of children with cancer but remain poorly understood among those with terminally ill children. We describe the financial hardship, work disruptions, income loss, and coping strategies of families who lost children to cancer. Methods Retrospective cross-sectional survey of 141 American and 89 Australian bereaved parents whose children died between 1990 and 1999 and 1996 to 2004, respectively, at three tertiary-care pediatric hospitals (two American, one Australian). Response rate: 63%. Results Thirty-four (24%) of 141 families from US centers and 34 (39%) of 88 families from the Australian center reported a great deal of financial hardship resulting from their children's illness. Work disruptions were substantial (84% in the United States, 88% in Australia). Australian families were more likely to report quitting a job (49% in Australia v 35% in the United States; P = .037). Sixty percent of families lost more than 10% of their annual income as a result of work disruptions. Australians were more likely to lose more than 40% of their income (34% in Australia v 19% in the United States; P = .035). Poor families experienced the greatest income loss. After accounting for income loss, 16% of American and 22% of Australian families dropped below the poverty line. Financial hardship was associated with poverty and income loss in all centers. Fundraising was the most common financial coping strategy (52% in the United States v 33% in Australia), followed by reduced spending. Conclusion In these US and Australian centers, significant household-level financial effects of a child's death as a result of cancer were observed, especially for poor families. Interventions aimed at reducing the effects of income loss may ease financial distress. PMID:21205758

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...

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...

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

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.

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...

An Application of Instructional System Development to Determine Financial Management Education Needs for Logistics Management Positions.

DTIC Science & Technology

1976-09-01

The purpose of this research effort was to determine the financial management educational needs of USAF graduate logistics positions. Goal analysis...was used to identify financial management techniques and task analysis was used to develop a method to identify the use of financial management techniques...positions. The survey identified financial management techniques in five areas: cost accounting, capital budgeting, working capital, financial forecasting, and programming. (Author)

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

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 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...

Financial impact of radiological reports on medical-legal evaluation of compensation for meniscal lesions.

PubMed

Lelario, M; Ciuffreda, P; Lupo, P; Bristogiannis, C; Vinci, R; Stoppino, L P; De Filippo, M; Macarini, L

2013-08-01

To evaluate any discrepancy between radiological reports for clinical purposes and for medicolegal purposes and to quantify its economic impact on repayments made by private insurance companies for meniscal injuries of the knee. The medical records obtained pertaining to 108 knee injury patients (mean age 43.3 years) assessed over a period of 12 months were analysed. Clinical medical reports, aimed at assessing the lesion, and medicolegal reports, drawn up with a view to quantifying compensation, were compared. Unlike reports for clinical purposes in reports for medicolegal purposes, in the evaluation of meniscal lesions, in addition to morphological features of lesions, chronological, topographical, severity and exclusion criteria were applied. To estimate the economic impact resulting from the biological damage, we consulted an actuarial table based on the 9-point minor incapacity classification system. Meniscal lesions not compatible with a traumatic event and therefore not eligible for an insurance payout were found in 56 patients. Of these, 37 failed exclusion criteria, while 19 failed to meet chronological criteria. This difference resulted in a reduction in compensation made by private insurance companies with savings estimated with a saving between euro 203,715.41 and euro 622,315.39. The use of a clinical report for medicolegal purposes can be a source of valuation error, as chronological and/or dynamic information regarding the trauma mechanism may be lacking. Therefore, the use of a full radiological appraisal allows a better damage's assessment and an adequate compensation for injuries.

Introduction to Financial Projection Models. Business Management Instructional Software.

ERIC Educational Resources Information Center

Pomeroy, Robert W., III

This guidebook and teacher's guide accompany a personal computer software program and introduce the key elements of financial projection modeling to project the financial statements of an industrial enterprise. The student will then build a model on an electronic spreadsheet. The guidebook teaches the purpose of a financial model and the steps…

42 CFR 137.23 - For purposes of determining eligibility for participation in self-governance, may the Secretary...

Code of Federal Regulations, 2010 CFR

2010-10-01

... participation in self-governance, may the Secretary consider any other information regarding the Indian Tribe's financial stability and financial management capacity? 137.23 Section 137.23 Public Health PUBLIC HEALTH... Secretary consider any other information regarding the Indian Tribe's financial stability and financial...

The Role of the School Business Official in Maintaining School District Financial Solvency

ERIC Educational Resources Information Center

Williams, Ann C.

2012-01-01

The purpose of this study was to identify the job responsibilities perceived as most important in maintaining school district financial solvency. Additionally, the study sought to identify specific financial management strategies school business officials (SBO) could consider to maintain financial solvency in their school districts. A total of 208…

42 CFR 137.23 - For purposes of determining eligibility for participation in self-governance, may the Secretary...

Code of Federal Regulations, 2011 CFR

2011-10-01

... participation in self-governance, may the Secretary consider any other information regarding the Indian Tribe's financial stability and financial management capacity? 137.23 Section 137.23 Public Health PUBLIC HEALTH... Secretary consider any other information regarding the Indian Tribe's financial stability and financial...

42 CFR 137.23 - For purposes of determining eligibility for participation in self-governance, may the Secretary...

Code of Federal Regulations, 2014 CFR

2014-10-01

... participation in self-governance, may the Secretary consider any other information regarding the Indian Tribe's financial stability and financial management capacity? 137.23 Section 137.23 Public Health PUBLIC HEALTH... Secretary consider any other information regarding the Indian Tribe's financial stability and financial...

42 CFR 137.23 - For purposes of determining eligibility for participation in self-governance, may the Secretary...

Code of Federal Regulations, 2013 CFR

2013-10-01

... participation in self-governance, may the Secretary consider any other information regarding the Indian Tribe's financial stability and financial management capacity? 137.23 Section 137.23 Public Health PUBLIC HEALTH... Secretary consider any other information regarding the Indian Tribe's financial stability and financial...

42 CFR 137.23 - For purposes of determining eligibility for participation in self-governance, may the Secretary...

Code of Federal Regulations, 2012 CFR

2012-10-01

... participation in self-governance, may the Secretary consider any other information regarding the Indian Tribe's financial stability and financial management capacity? 137.23 Section 137.23 Public Health PUBLIC HEALTH... Secretary consider any other information regarding the Indian Tribe's financial stability and financial...

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.

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...

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...

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...

Stage I Final Report for the Study of Program Management Procedures in the Campus-Based and Basic Grant Programs. (Volume I).

ERIC Educational Resources Information Center

Puma, Michael J.; And Others

The third phase of SISFAP (Study on the Impact of Student Financial Aid Programs), the primary purpose of this study is to evaluate federal and institutional management policies and practices for Basic Educational Opportunity Grant (BEOG) and campus-based programs as they impact on the extent to which the programs are meeting their legislative…

Tribally Controlled Community College Assistance Act of 1978, Public Law 95-471. Fiscal Year 1980 Report to the Congress of the United States of America.

ERIC Educational Resources Information Center

1982

During the first year of operation under the Act, major problems encountered focused on: (1) defining the terms "full time equivalent" (FTE) student for purposes of per capita financial support to approved institutions; (2) the planning, conduct, and analyses of feasibility studies to better specify the constituent population and their…

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

The Impact of a Learning Organization on Performance: Focusing on Knowledge Performance and Financial Performance

ERIC Educational Resources Information Center

Kim, Kyoungshin; Watkins, Karen E.; Lu, Zhenqiu

2017-01-01

Purpose: The purpose of this study is to examine the relationships among a learning organization, knowledge and financial performance using the Dimensions of the Learning Organization Questionnaire and its abbreviated version. Design/methodology/approach: This study used a secondary data set and performed second-order factor analysis and…

12 CFR Appendix A to Part 242 - Financial Activities for Purposes of Title I of the Dodd-Frank Act

Code of Federal Regulations, 2014 CFR

2014-01-01

... broker for purposes of the foregoing, in any state. (c) Providing financial, investment, or economic..., organizing, and managing a closed-end investment company; (ii) Furnishing general economic information and advice, general economic statistical forecasting services, and industry studies; (iii) Providing advice...

49 CFR 19.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Purpose of financial and program management. 19.20 Section 19.20 Transportation Office of the Secretary of Transportation UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements § 19.2...

Variable Reporting by Authors Presenting Arthroplasty Research at Multiple Annual Conferences.

PubMed

Choo, Kevin J; Yi, Paul H; Burns, Robert; Mohan, Rohith; Wong, Kevin

2017-01-01

Prior studies have demonstrated discrepancies in financial conflict of interest (COI) disclosure among authors presenting research at multiple spine and sports medicine conferences. The purpose of this study was to quantify the variability of self-reported financial disclosures of individual authors presenting at multiple arthroplasty conferences during the same year. The author disclosure information published for the 2012 annual meetings of the American Academy of Orthopaedic Surgeons (AAOS), American Association of Hip and Knee Surgeons, the Hip Society, and the Knee Society were compiled. We tabulated the author disclosures, the number of companies/entities represented, and the types of disclosures reported. The disclosures made by authors presenting at more than one meeting were then compared for discrepancies. Of the 209 authors who presented at both the AAOS and American Association of Hip and Knee Surgeons meetings, 79 (37.79%) demonstrated discrepancies in their disclosures with 7 (8.8%) reporting no disclosures to the AAOS. Of the 84 authors who presented at both the AAOS and Hip Society meetings, 1 (1.19%) had discrepancies in their disclosures. Of the 52 authors who presented at both the AAOS and Knee Society meetings, 2 (3.84%) had discrepancies in their disclosures. There is variability in reported financial COIs by authors presenting at multiple arthroplasty conferences within the same year. Further work is warranted to improve transparency of COI disclosures among arthroplasty surgeons presenting research at national meetings. Copyright © 2016 Elsevier Inc. All rights reserved.

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...

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.…

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...

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...

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 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...

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...

Financial strain indirectly influences smoking cessation through withdrawal symptom severity.

PubMed

Kendzor, Darla E; Businelle, Michael S; Waters, Aaron F; Frank, Summer G; Hébert, Emily T

2018-02-01

Financial strain has an adverse impact on smoking cessation. However, the mechanisms through which financial strain influences cessation remain unclear. The purpose of the current study was to determine whether financial strain indirectly influenced smoking cessation through withdrawal symptom severity. Participants (N=139) were primarily Black (63.3%) and female (57.6%) adults enrolled in a smoking cessation program at a safety-net hospital. A self-report financial strain questionnaire was completed one week prior to the scheduled quit date, and the Wisconsin Smoking Withdrawal Scale (WSWS) was completed on the day after the scheduled quit date. Biochemically-verified 7-day point prevalence abstinence was assessed four weeks after the scheduled quit date. Adjusted mediation analyses were conducted using the PROCESS macro for SPSS to evaluate the indirect effects of financial strain on smoking cessation via post-quit withdrawal symptom severity. Analyses indicated a significant indirect effect of financial strain on smoking cessation through total withdrawal symptom severity, B=0.027; 95% CI (0.003, 0.066); and specifically anger, B=0.035; 95% CI (0.008, 0.074), anxiety, B=0.021; 95% CI (0.001, 0.051), and sleep symptoms, B=0.015; 95% CI (0.005, 0.043). Greater pre-quit financial strain was associated with greater post-quit withdrawal symptom severity, which increased the likelihood of non-abstinence 4 weeks after the scheduled quit attempt. The direct effect of financial strain on smoking cessation was not significant in any of the mediation models. Findings: suggest that withdrawal severity is an underlying mechanism through which financial strain influences smoking cessation. Copyright © 2017 Elsevier B.V. All rights reserved.

Correlation of Internet Use for Health Care Engagement Purposes and HIV Clinical Outcomes Among HIV-Positive Individuals Using Online Social Media.

PubMed

Saberi, Parya; Johnson, Mallory O

2015-01-01

The authors aimed to describe cell phone and Internet use and assess the correlation of Internet use for health care engagement purposes and HIV clinical outcomes among HIV-positive individuals. The authors conducted a national survey using online social media to examine cell phone and Internet use, self-reported HIV viral load (detectable vs. undetectable), and antiretroviral adherence rating (excellent vs. less than excellent). Participants (N = 1,494) were asked about their Internet use for health care engagement purposes (including e-mailing health care providers, refilling medications online, and making medical appointments online). Approximately 95% of participants accessed the Internet nearly daily or daily in the past month (mean hours on Internet use per day = 5.2) and 55.5% used the Internet for health care engagement purposes. Those who used the Internet for any health care engagement purposes had a 1.52-fold odds of reporting an undetectable viral load (p = .009) and a 1.49-fold odds of reporting excellent adherence (p = .001). Although Internet access and use were similar across racial/ethnic, educational, and socioeconomic groups, disparities existed with the use of the Internet for health care engagement purposes among racial/ethnic minorities, those with low to moderate financial stability, lower education, and history of incarceration. The authors' data reveal that among HIV-positive users of online social media, use of the Internet for health care engagement purposes is associated with better self-reported virologic and adherence outcomes.

Financial Indicators in Strategic Decision Making: Recommended Practices for Financial Officers at Small Private Colleges and Universities in the Midwestern United States

ERIC Educational Resources Information Center

Reissenweber, Beth

2012-01-01

This study explored whether financial leaders and institutional governing boards use financial indicators as a tool to inform decision making, solely as a compliance measurement tool, or not at all. The purpose of this qualitative study was two-fold to: (a) identify the use of financial indicators in strategic decision making, and (b) investigate…

Effective Practices of Financial Education for College Students: Students' Perceptions of Credit Card Use and Financial Responsibility

ERIC Educational Resources Information Center

Anderson, Carla; Card, Karen

2015-01-01

The purpose of this quasi-experimental nonequivalent control group study was to determine the influence that a financial education intervention administered in First Year Experience courses had on students' perceptions of their financial behavior such as compulsive spending and credit card use. This study utilized the five-point Likert-type…

Finance-Informed Citizens, Citizen-Informed Finance: An Essay Occasioned by the International Handbook of Financial Literacy

ERIC Educational Resources Information Center

Willis, Lauren E.

2017-01-01

Purpose: Throughout the world, the dominant discourse treats "financial literacy" as both necessary and sufficient to improve the well-being of individuals and society. Findings: This essay argues that financial literacy is neither, and that promoting financial literacy is a perverse way to address the inadequate retirement funding,…

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...

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...

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...

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...

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...

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...

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...

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…

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...

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...

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...

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...

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...

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...

75 FR 45632 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-03

... into agreements with financial institutions doing business in States for the purpose of securing...: Financial institutions doing business in two or more States. Annual Burden Estimates Number of Average... Information Collection Activity; Comment Request Proposed Projects: Title: Financial Institution Data Match...

75 FR 35686 - Community Reinvestment Act Regulation Hearings

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-23

... a financial institution's performance under the Community Reinvestment Act (CRA). The purpose of the... authority when examining financial institutions to encourage such institutions to help meet the credit needs... information on CRA regulations and Interagency Examination Procedures are available on the Federal Financial...

The Relationship between Learning Capability and Organizational Performance: A Meta-Analytic Examination

ERIC Educational Resources Information Center

Goh, Swee C.; Elliott, Catherine; Quon, Tony K.

2012-01-01

Purpose: The purpose of this paper is to present a meta-analysis of a subset of published empirical research papers that measure learning capability and link it to organizational performance. It also seeks to examine both financial and non-financial performance. Design/methodology/approach: In a search of published research on learning capability…

CEO Business Education and Firm Financial Performance: A Case for Humility Rather than Hubris

ERIC Educational Resources Information Center

Lindorff, Margaret; Jonson, Elizabeth Prior

2013-01-01

Purpose: The purpose of this paper is to examine the relationship between CEO business education and firm financial performance. Design/methodology/approach: An analysis of the relationship between three-year and five-year shareholder return as measured by dividend and change in share price and CEO educational qualification was performed.…

Language, Academic, Socio-Cultural and Financial Adjustments of Mainland Chinese Students Studying in Hong Kong

ERIC Educational Resources Information Center

Cheung, Alan C. K.

2013-01-01

Purpose: The purpose of this paper is to examine language, academic, social-cultural and financial adjustments facing mainland Chinese students in Hong Kong. Design/methodology/approach: The current study employed both quantitative and qualitative methods and included over 300 mainland Chinese students from seven major universities in Hong Kong.…

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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

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...

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...

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...

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...

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.

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...

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...

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...

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...

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...

Office of Federal Student Aid: Better Strategic and Human Capital Would Help Sustain Management Progress. Report to Congressional Committees. GAO-05-31

ERIC Educational Resources Information Center

Ashby, Cornelia M.

2004-01-01

In 2003, the Department of Education's Office of Federal Student Aid (FSA) managed about $60 billion in new financial aid. In 1998, the Congress designated FSA as a performance-based organization. In so doing, it specified purposes for the agency, such as to reduce program costs and increase accountability of its officials, and provided…

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...

Understanding Financial Statements in Clinical Practice: A Primer.

PubMed

Makanji, Heeren S; Jenis, Louis G

2017-05-01

The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives.

Financing Medical Education, 1982-1983.

ERIC Educational Resources Information Center

Terrell, Charles; And Others

Information is presented on medical student financial aid programs and factors that should be addressed by the professional premedical/medical school advisor or the student about to enter medical school. Topics include the following: cost estimates; financial need and assistance; student expenses; purpose of financial assistance; applications…

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...

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...

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...

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...

Determining Advanced and Basic Financial Literacy Relations and Overconfidence, and Informative Social Media Association of University Students in Turkey

ERIC Educational Resources Information Center

Karaa, Ibrahim E.; Kugu, Tayfun D.

2016-01-01

The purposes of the paper are, first, to investigate financial literacy in university students and to determine the relationship between basic and advanced financial literacy; second, to present a positive association between social media usage and financial literacy; third, to examine demographic factors consistent with previous studies; and,…

A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

ERIC Educational Resources Information Center

McCue, Michael J.; Nayar, Preethy

2009-01-01

Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

The Asian financial crisis and women.

PubMed

1998-05-01

This paper reports on the "Women's Roundtable Discussion on the Economic, Social, and Political Impacts of the Southeast Asian Financial Crisis" by the Gender Development Programme and Development Alternatives with Women for a New Era (DAWN), which was held in Manila, Philippines, on April 12-14, 1998. The purpose of the Women's Roundtable was to provide a forum for regional analysis of women workers, labor migration and trade policies, women's livelihoods, food security and social development, globalization, and adverse impacts of economic recession and inflation. Among the recommendations of the forum were that the impact of globalization on women should be monitored and that the analyses and concerns raised during the roundtable discussions should be disseminated through other regional and international platforms.

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...

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...

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...

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...

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...

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...

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...

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...

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...

Public hospitals in financial distress: Is privatization a strategic choice?

PubMed

Ramamonjiarivelo, Zo; Weech-Maldonado, Robert; Hearld, Larry; Menachemi, Nir; Epané, Josué Patien; O'Connor, Stephen

2015-01-01

As safety net providers, public hospitals operate in more challenging environments than private hospitals. Such environments put public hospitals at greater risk of financial distress, which may result in privatization and deterioration of the safety net. The purpose of this study was to investigate whether financial distress is associated with privatization among public hospitals. We used panel data merged from the American Hospital Association Annual Survey, Medicare Cost Reports, Area Resource File, and Local Area Unemployment Statistics. Our study population consisted of all U.S. nonfederal acute care public hospitals in 1997 tracked through 2009, resulting in 6,426 hospital-year observations. The dependent variable "privatization" was defined as conversion from public status to either private not-for-profit or private for-profit status. The main independent variable, "financial distress," was based on the Altman Z-score methodology. Control variables included market and organizational factors. Two random-effects logistic regression models with state and year fixed-effects were constructed. The independent and control variables were lagged by 1 year and 2 years for Models 1 and 2, respectively. Public hospitals in financial distress had greater odds of being privatized than public hospitals not in financial distress: (OR = 4.53, p < .001) for Model 1 and (OR = 3.05, p = .001) for Model 2. Privatization eases access to resources and may provide financial relief to government entities from the burden of continuously funding a hospital operating at a loss, which in turn may help keep the hospital open and preserve access to care for the community. Privatizing a financially distressed public hospital may be a better strategic alternative than closure. The Altman Z-score could be used as a managerial tool to monitor hospitals' financial condition and take corrective actions.

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.

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...

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...

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...

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...

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...

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...

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...

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...

Financial Literacy and Education Research Priorities

ERIC Educational Resources Information Center

Schuchardt, Jane; Hanna, Sherman D.; Hira, Tahira K.; Lyons, Angela C.; Palmer, Lance; Xiao, Jing Jian

2009-01-01

Twenty-nine scholars from public and private universities, non-profit organizations, and the federal government participated in a National Research Symposium on Financial Literacy and Education in October 2008 in Washington, DC. The purpose was to identify critical research questions that could inform outcomes-based financial education, relevant…

Financial Aid to Students in Europe: A Summary Analysis.

ERIC Educational Resources Information Center

Vorbeck, Michael

1983-01-01

An outline of policies and trends in 21 European countries concerning student financial aid as a form of support for higher education includes a tuition survey, policy purposes and considerations, forms of direct and indirect aid, tax benefits, financial aid systems, and study abroad. (MSE)

5 CFR 2640.101 - Purpose.

Code of Federal Regulations, 2012 CFR

2012-01-01

... GUIDANCE CONCERNING 18 U.S.C. 208 (ACTS AFFECTING A PERSONAL FINANCIAL INTEREST) General Provisions § 2640... particular matters in which he has a personal financial interest, or in which certain persons or organizations with which he is affiliated have a financial interest. The statute is intended to prevent an...

Financial Aid in Hispanic-Serving Institutions: Aligning Resources with HSI Commitments

ERIC Educational Resources Information Center

Venegas, Kristan M.

2015-01-01

The purpose of this chapter is to review the literature related to Hispanic-serving institutions and financial aid. Based on this review, a framework for guiding HSIs that considers the role of financial aid in meeting the needs of Latino/a students is suggested.

Efforts to Implement a Financial-Management Information System in Iraq

DTIC Science & Technology

2008-01-28

Everything was paper intensive. The CPA, which then managed the budget, conceived the Iraqi Financial Management Information System (IFMIS) as a solution to...Iraqi financial management information system , it entered into a broadbased contract with BearingPoint, Inc. for that purpose. That contract had numerous

12 CFR 563c.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... of Financial Statements § 563c.2 Definitions. (See also 17 CFR 210.1-02.) (a) Registrant. The term “registrant” means an applicant, a savings association, or any other person required to prepare financial... recently completed fiscal year (for purposes of determining whether financial statements of a business...

Teaching and Technology Transfer as Alternative Revenue Streams: A Primer on the Potential Legal Implications for UK Universities

ERIC Educational Resources Information Center

Van Hoorebeek, Mark; Marson, James

2005-01-01

Purpose: The purpose of this paper is to assess the financial and intellectual issues facing the university sector as many institutions in the UK pursue alternative revenue streams. As a consequence to the increasing financial pressures, university departments are increasingly exposed to new forms of potential litigation and also face the risk to…

Analysis of Withdrawal Rates of Students Receiving Financial Aid at Central Florida Community College.

ERIC Educational Resources Information Center

Sutton, Lawrence S.

The purpose of this study was to determine if students enrolled at Central Florida Community College (CFCC) who receive financial aid withdraw from college credit classes at a significantly higher rate than those not receiving such aid. A secondary purpose was to determine if GI Bill recipients withdraw at a significantly higher rate than other…

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...

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...

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…

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

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…

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...

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…

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...

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...

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...

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...

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...

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...

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...

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...

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...

34 CFR 80.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 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...

49 CFR 18.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 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...

21 CFR 1403.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 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...

45 CFR 1157.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 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...

22 CFR 518.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 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...

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial status report: Airport planning... agency conducting a project for airport system planning shall submit a financial status report on a form... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial...

40 CFR 40.160-2 - Financial status report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial status report. 40.160-2 Section 40.160-2 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE RESEARCH AND DEMONSTRATION GRANTS § 40.160-2 Financial status report. A financial status report...

17 CFR 240.15d-2 - Special financial report.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Special financial report. 240....15d-2 Special financial report. (a) If the registration statement under the Securities Act of 1933 did... registration statement, file a special report furnishing certified financial statements for such last full...

77 FR 22068 - Proposed Information Collection (Financial Status Report) Activity: Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-12

... (Financial Status Report) Activity: Comment Request AGENCY: Office of Management, Department of Veterans... techniques or the use of other forms of information technology. Title: Financial Status Report, VA Form 5655...: Claimants complete VA Form 5655 to report their financial status. VA uses the data collected to determine...

15 CFR 14.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 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...

28 CFR 70.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Financial reporting. 70.52 Section 70.52...-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 70.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

45 CFR 1157.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 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...

15 CFR 24.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 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...

21 CFR 1403.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 21 Food and Drugs 9 2011-04-01 2011-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 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...

46 CFR 252.23 - Financial and other reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 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...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 1 2011-10-01 2011-10-01 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...

20 CFR 437.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 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...

45 CFR 1183.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 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...

45 CFR 1174.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 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...

22 CFR 135.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 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...

49 CFR 18.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 1 2011-10-01 2011-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 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...

Financial Reporting: Framework for Analyzing Federal Agency Financial Statements

DTIC Science & Technology

1991-03-01

the only source that would be used to pay current liabilities. 6;Loyd C. Heath, Financial Reporting and the Evaluation of Solvency (New York: AICPA...when assessing department programs and deter- mining public policy. With improved financial reporting as an objective, we plan to continue working...Golembiewski, Robert T. and Jack Rabin, ed. Public Budgeting and Finance. New York- Marcel Dekker, Inc., 1983. Heath, Loyd C., Financial Reporting and the

GASB proposes new standards for financial reporting of postemployment benefits by state and local governments.

PubMed

Johnson, Karl D

2003-03-01

GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.

Family Financial Stress and Adolescent Sexual Risk-Taking: The Role of Self-Regulation.

PubMed

Crandall, AliceAnn; Magnusson, Brianna M; Novilla, M Lelinneth B; Novilla, Lynneth Kirsten B; Dyer, W Justin

2017-01-01

The ability to control one's emotions, thoughts, and behaviors is known as self-regulation. Family stress and low adolescent self-regulation have been linked with increased engagement in risky sexual behaviors, which peak in late adolescence and early adulthood. The purpose of this study was to assess whether adolescent self-regulation, measured by parent and adolescent self-report and respiratory sinus arrhythmia, mediates or moderates the relationship between family financial stress and risky sexual behaviors. We assessed these relationships in a 4-year longitudinal sample of 450 adolescents (52 % female; 70 % white) and their parents using structural equation modeling. Results indicated that high family financial stress predicts engagement in risky sexual behaviors as mediated, but not moderated, by adolescent self-regulation. The results suggest that adolescent self-regulatory capacities are a mechanism through which proximal external forces influence adolescent risk-taking. Promoting adolescent self-regulation, especially in the face of external stressors, may be an important method to reduce risk-taking behaviors as adolescents transition to adulthood.

10 CFR 1021.216 - Procurement, financial assistance, and joint ventures.

Code of Federal Regulations, 2010 CFR

2010-01-01

... a decision on proposals and will include: (1) A brief discussion of the purpose of the procurement... 10 Energy 4 2010-01-01 2010-01-01 false Procurement, financial assistance, and joint ventures... POLICY ACT IMPLEMENTING PROCEDURES DOE Decisionmaking § 1021.216 Procurement, financial assistance, and...

Student Financial Aid and Persistence in College.

ERIC Educational Resources Information Center

Astin, Helen S.; Cross, Patricia H.

The administration, purpose, and design of student financial aid programs are examined with emphasis on assuring greater access to higher education, student persistence, and providing students with incentives for performing well academically. After a brief history of financial aid and a review of selected studies on persistence, the sampling and…

Contributions and Financial Reporting for the DoD Education Benefits Trust Fund

DTIC Science & Technology

1994-03-11

4 .» OFFICE OF THE INSPECTOR GENERAL CONTRIBUTIONS AND FINANCIAL REPORTING FOR THE DOD EDUCATION BENEFITS TRUST FUND Report No. 94-052 March...SUBJECT: Audit Report on Contributions and Financial Reporting for the DoD Education Benefits Trust Fund (Report No. 94-052) We are providing this final...Fund and financial reporting requirements relating to that fund for the DoD and the Department of Veterans Affairs. Comments on a draft of this report

Defense Logistics Agency FY 1998 Property, Plant, and Equipment Financial Reporting

DTIC Science & Technology

1999-04-26

0it ort DEFENSE LOGISTICS AGENCY FY 1998 PROPERTY, PLANT, AND EQUIPMENT FINANCIAL REPORTING Report No. 99-142 April 26, 1999 Office of the Inspector...LOGISTICS AGENCY SUBJECT: Audit Report on Defense Logistics Agency FY 1998 Property, Plant, and Equipment Financial Reporting (Report No. 99-142) We...Property, Plant, and Equipment Financial Reporting Executive Summary Introduction. The audit was performed in support of our work to meet the requirements of

Financial Management: Ordnance Accountability at Fleet Combat Training Center Atlantic (D-2003-084)

DTIC Science & Technology

2003-04-29

13, 1994. This report is the third report in a series resulting from an audit of the financial reporting of operating materials and supplies. The first...report discusses the Naval Air System Command’s financial reporting of non-ordnance operating materials and supplies. The second report discusses...Navy efforts to improve the financial reporting of its conventional ordnance portion of operating materials and supplies and its conventional ordnance

77 FR 59206 - Notice of Submission of Proposed Information Collection to OMB; OSHC Financial Reporting Form

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-26

... Proposed Information Collection to OMB; OSHC Financial Reporting Form AGENCY: Office of the Chief... reporting by grantees. This tracking of grantee financial data is solely in regards to the HUD-OSHC SCI... Lists the Following Information: Title of Proposal: OSHC Financial Reporting Form. OMB Approval Number...

17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...

Oakton Community College Comprehensive Annual Financial Report, Fiscal Year Ended June 30, 1996.

ERIC Educational Resources Information Center

Hilquist, David E.

Consisting primarily of tables, this report provides financial data on Oakton Community College in Illinois for the fiscal year ending on June 30, 1996. This comprehensive annual financial report consists of an introductory section, financial section, statistical section, and special reports section. The introductory section includes a transmittal…

17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...

Self-reported financial barriers to care among patients with cardiovascular-related chronic conditions.

PubMed

Campbell, David J T; King-Shier, Kathryn; Hemmelgarn, Brenda R; Sanmartin, Claudia; Ronksley, Paul E; Weaver, Robert G; Tonelli, Marcello; Hennessy, Deirdre; Manns, Braden J

2014-05-01

People with chronic conditions who do not achieve therapeutic targets have a higher risk of adverse health outcomes. Failure to meet these targets may be due to a variety of barriers. This article examines self-reported financial barriers to health care among people with cardiovascular-related chronic conditions. A population-based survey was administered to western Canadians with cardiovascular-related chronic conditions (n = 1,849). Associations between self-reported financial barriers and statin use, the likelihood of stopping use of prescribed medications, and emergency department visits or hospitalizations were assessed. More than 10% respondents reported general financial barriers (12%) and lack of drug insurance (14%); 4% reported financial barriers to accessing medications. Emergency department visits or hospitalizations were 70% more likely among those reporting a general financial barrier. Those reporting a financial barrier to medications were 50% less likely to take statins and three times more likely to stop using prescribed medications. Individuals without drug insurance were nearly 30% less likely to take statins. In this population, self-reported financial barriers were associated with lower medication use and increased likelihood of emergency department visits or hospitalization.

Nursing Student Loan Debt: A Secondary Analysis of the National Student Nurses' Association Annual Survey of New Graduates.

PubMed

Feeg, Veronica D; Mancino, Diane J

2014-01-01

The purpose of this study is to describe nursing student loan debt and financial choices from a secondary analysis of the National Student Nurses Association Annual New Graduate Survey. The findings in the secondary analysis show loan debt incurred by nursing students comparable to loan debt reported recently for all new college graduates in general. However, comparing types of programs and types of schools yielded clear variations. More than one-third of new graduates who reported having loans to repay were unemployed; more than one-quarter of those who worked part-time and one-quarter of those who worked full-time to finance their education were unemployed; and almost one-third of students whose parents had paid for their education were unemployed. New graduates from for-profit schools were more likely to report they had accumulated high debt to pay for school than all new graduates combined. Nursing students enter the job market with substantial financial debt that may impact their future. Educators and policymakers need to address these growing concerns to sustain a healthy supply of nurses.

78 FR 773 - Hartford Financial Services Group, Inc., Commercial/Actuarial/Information Delivery Services (IDS...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-04

...., Commercial/ Actuarial/Information Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford... financial reporting. The group develops databases for creating reports for corporate, regulatory, and... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,815] Hartford Financial...

10 CFR 600.152 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

17 CFR 4.22 - Reporting to pool participants.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., the financial statements are not required to include consolidated information for all series. (7) For... event that the International Financial Reporting Standards require consolidated financial statements for... reporting pool's consolidated financial statements. (ii) The commodity pool operator of a pool that meets...

10 CFR 600.152 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 4 2011-01-01 2011-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

Impact of Intellectual Capital on Organisational Performance: An Empirical Study of Companies in the Hang Seng Index (Part 2)

ERIC Educational Resources Information Center

Chan, Kin Hang

2009-01-01

Purpose: The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought…

Impact of Intellectual Capital on Organisational Performance: An Empirical Study of Companies in the Hang Seng Index (Part 1)

ERIC Educational Resources Information Center

Chan, Kin Hang

2009-01-01

Purpose: The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought…

Navy Financial Reporting of Government-Owned Materials Held by Commercial Shipyard Contractors

DTIC Science & Technology

2001-03-02

NAVY FINANCIAL REPORTING OF GOVERNMENT-OWNED MATERIALS HELD BY COMMERCIAL SHIPYARD CONTRACTORS Report No. D-2001-071...A Dates Covered (from... to) ("DD MON YYYY") Title and Subtitle Navy Financial Reporting of Government-Owned Materials Held by Commercial Shipyard... Financial Reporting of Government-Owned Materials Held by Commercial Shipyard Contractors Executive Summary Introduction. We performed this audit in

Journal Vouchers for FY 2000 Department of the Navy General Fund Financial Reporting

DTIC Science & Technology

2001-05-16

JOURNAL VOUCHERS FOR FY 2000 DEPARTMENT OF THE NAVY GENERAL FUND FINANCIAL REPORTING Report No. D-2001-122...with the recommendations; however, all corrective actions were not complete for FY 2000 financial reporting . We have received updated information on...completed by June 30, 2001. Management at DFAS Kansas City identified financial reporting as an assessable unit. However, in the self-evaluation, DFAS

Air Force FY 2000 Financial Reporting of Operating Materials and Supplies

DTIC Science & Technology

2001-07-05

AIR FORCE FY 2000 FINANCIAL REPORTING OF OPERATING MATERIALS AND SUPPLIES Report No. D-2001-156 July 5...Covered (from... to) ("DD MON YYYY") Title and Subtitle Air Force FY 2000 Financial Reporting of Operating Materials and Supplies Contract or Grant...munitions assets. Objectives. The overall audit objective was to obtain information on the financial reporting of operating materials and supplies

Framework for Financial Ratio Analysis of Audited Federal Financial Reports

DTIC Science & Technology

1999-12-01

franchising operations, allowing them to lower costs and share administrative support services with other agencies. [Ref. 60:sec. 402-403] The GMRA also...96 Federal Financial Reporting Statement of Net Cost Report Format 97 Federal Financial Reporting Statement of Changes in Net Position Report Format...analysis for sales, profitability, efficiency, marketing, investment, debt and capital analysis. Monitor growth Monitor costs Measure profitability and

77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-06

... Agency's financial management, including the financial reporting process, systems of internal controls... the meeting is to discuss the SBA's Financial Reporting, Audit Findings Remediation, Ongoing OIG... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small...

25 CFR 273.1 - Purpose and scope.

Code of Federal Regulations, 2012 CFR

2012-04-01

... EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT General Provisions § 273.1 Purpose and scope. (a) The purpose... contracts under the Johnson-O'Malley Act. Such contracts shall be for the purpose of financially assisting...

25 CFR 273.1 - Purpose and scope.

Code of Federal Regulations, 2014 CFR

2014-04-01

... EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT General Provisions § 273.1 Purpose and scope. (a) The purpose... contracts under the Johnson-O'Malley Act. Such contracts shall be for the purpose of financially assisting...

25 CFR 273.1 - Purpose and scope.

Code of Federal Regulations, 2011 CFR

2011-04-01

... EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT General Provisions § 273.1 Purpose and scope. (a) The purpose... contracts under the Johnson-O'Malley Act. Such contracts shall be for the purpose of financially assisting...

25 CFR 273.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT General Provisions § 273.1 Purpose and scope. (a) The purpose... contracts under the Johnson-O'Malley Act. Such contracts shall be for the purpose of financially assisting...

25 CFR 273.1 - Purpose and scope.

Code of Federal Regulations, 2013 CFR

2013-04-01

... EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT General Provisions § 273.1 Purpose and scope. (a) The purpose... contracts under the Johnson-O'Malley Act. Such contracts shall be for the purpose of financially assisting...

78 FR 147 - Proposed Collections; Comment Requests

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-02

... reports (the TIC C reports) will include all U.S. residents except U.S.-resident financial institutions. This means that those financial institutions that previously reported on the TIC C forms (they are all financial institutions except banks, other depository institutions, bank and financial holding companies...

7 CFR 3015.82 - Financial status report.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

78 FR 8596 - Hartford Financial Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-06

... Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford, Connecticut (The Hartford-IDS... technology applications for corporate, regulatory, and financial reporting. Pursuant to 29 CFR 90.18(c...., Commercial/Actuarial/Information Delivery Services (IDS)/ Corporate & Financial Reporting group, Hartford...

10 CFR 600.241 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

10 CFR 600.241 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 4 2011-01-01 2011-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

7 CFR 3015.82 - Financial status report.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

48 CFR 1852.245-73 - Financial reporting of NASA property in the custody of contractors.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reporting of NASA... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...

48 CFR 1852.245-73 - Financial reporting of NASA property in the custody of contractors.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Financial reporting of... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...

Defense Commissary Agency Financial Reporting of Property, Plant, and Equipment.

DTIC Science & Technology

1998-03-27

ort DEFENSE COMMISSARY AGENCY FINANCIAL REPORTING OF PROPERTY, PLANT, AND EQUIPMENT Report Number 98-097 March 27, 1998 Office of the Inspector...UNDER SECRETARY OF DEFENSE (COMPTROLLER) DIRECTOR, DEFENSE COMMISSARY AGENCY SUBJECT: Audit Report on Defense Commissary Agency Financial Reporting of...the costs of the capital assets used to p erform the DeCA mission were in accordance with DoD financial reporting policy, and whether the FY 1996 DeCA

Life-course financial strain and health in African-Americans.

PubMed

Szanton, Sarah L; Thorpe, Roland J; Whitfield, Keith

2010-07-01

Differential exposure to financial strain may explain some differences in population health. However, few studies have examined the cumulative health effect of financial strain across the life-course. Studies that have are limited to self-reported health measures. Our objective was to examine the associations between childhood, adulthood, and life-course, or cumulative, financial strain with disability, lung function, cognition, and depression. In a population-based cross-sectional cohort study of adult African-American twins enrolled in the US Carolina African American Twin Study of Aging (CAATSA), we found that participants who reported financial strain as children and as adults are more likely to be physically disabled, and report more depressive symptoms than their unstrained counterparts. Participants who reported childhood financial strain had lower cognitive functioning than those with no childhood financial strain. We were unable to detect a difference in lung function beyond the effect of actual income and education in those who reported financial strain compared to those who did not. Financial strain in adulthood was more consistently associated with poor health than was childhood financial strain, a finding that suggests targeting adult financial strain could help prevent disability and depression among African-American adults. Copyright 2010 Elsevier Ltd. All rights reserved.

Life-course Financial Strain and Health in African-Americans

PubMed Central

Thorpe, Roland J; Whitfield, Keith E

2010-01-01

Differential exposure to financial strain may explain some differences in population health. However, few studies have examined the cumulative health effect of financial strain across the life-course. Studies that have are limited to self-reported health measures. Our objective was to examine the associations between childhood, adulthood, and life-course, or cumulative, financial strain with disability, lung function, cognition, and depression. In a population-based cross-sectional cohort study of adult African-American twins enrolled in the US Carolina African American Twin Study of Aging (CAATSA), we found that participants who reported financial strain as children and as adults are more likely to be physically disabled, and report more depressive symptoms than their unstrained counterparts. Participants who reported childhood financial strain had lower cognitive functioning than those with no childhood financial strain. We were unable to detect a difference in lung function beyond the effect of actual income and education in those who reported financial strain compared to those who did not. Financial strain in adulthood was more consistently associated with poor health than was childhood financial strain, a finding that suggests targeting adult financial strain could help prevent disability and depression among African-American adults. PMID:20452712

The Relationship between the Financial Status of Sole Community Independent Pharmacies and Their Broader Involvement with Other Rural Providers

ERIC Educational Resources Information Center

Radford, Andrea; Slifkin, Rebecca; King, Jennifer; Lampman, Michelle; Richardson, Indira; Rutledge, Steve

2011-01-01

Purpose: To document sole community pharmacists' involvement with other local health care organizations, these pharmacies' current financial status, and to determine whether financial position was associated with the provision of pharmacy services to other local health care providers. Methods: We conducted semistructured interviews with…

Adoption and Perceived Effectiveness of Financial Improvement Strategies in Critical Access Hospitals

ERIC Educational Resources Information Center

Holmes, George M.; Pink, George H.

2012-01-01

Purpose: To ascertain the use and perceived success of strategies to improve the financial performance of Critical Access Hospitals (CAHs). Methods: Information about the use and perceived effectiveness of 44 specific strategies to improve financial performance was collected from an online survey of 291 CAH Chief Executive Officers and Chief…

31 CFR 596.404 - Financial transactions transferred through a bank of a Terrorism List Government.

Code of Federal Regulations, 2011 CFR

2011-07-01

... through a bank of a Terrorism List Government. 596.404 Section 596.404 Money and Finance: Treasury... TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS Interpretations § 596.404 Financial transactions transferred through a bank of a Terrorism List Government. For the purposes of this part only, a financial...

31 CFR 596.404 - Financial transactions transferred through a bank of a Terrorism List Government.

Code of Federal Regulations, 2010 CFR

2010-07-01

... through a bank of a Terrorism List Government. 596.404 Section 596.404 Money and Finance: Treasury... TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS Interpretations § 596.404 Financial transactions transferred through a bank of a Terrorism List Government. For the purposes of this part only, a financial...

31 CFR 596.404 - Financial transactions transferred through a bank of a Terrorism List Government.

Code of Federal Regulations, 2012 CFR

2012-07-01

... through a bank of a Terrorism List Government. 596.404 Section 596.404 Money and Finance: Treasury... TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS Interpretations § 596.404 Financial transactions transferred through a bank of a Terrorism List Government. For the purposes of this part only, a financial...

31 CFR 596.404 - Financial transactions transferred through a bank of a Terrorism List Government.

Code of Federal Regulations, 2014 CFR

2014-07-01

... through a bank of a Terrorism List Government. 596.404 Section 596.404 Money and Finance: Treasury... TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS Interpretations § 596.404 Financial transactions transferred through a bank of a Terrorism List Government. For the purposes of this part only, a financial...

31 CFR 596.404 - Financial transactions transferred through a bank of a Terrorism List Government.

Code of Federal Regulations, 2013 CFR

2013-07-01

... through a bank of a Terrorism List Government. 596.404 Section 596.404 Money and Finance: Treasury... TREASURY TERRORISM LIST GOVERNMENTS SANCTIONS REGULATIONS Interpretations § 596.404 Financial transactions transferred through a bank of a Terrorism List Government. For the purposes of this part only, a financial...

Financial Stress, Coping Strategy, and Academic Achievement of College Students

ERIC Educational Resources Information Center

Britt, Sonya L.; Mendiola, Melanie R.; Schink, Gregory H.; Tibbetts, Racquel H.; Jones, Scott H.

2016-01-01

The impact of financial stress on college students can range from psychological distress to adverse academic outcomes. The purpose of this study was to identify how resources and perceptions alter the amount of financial stress felt by college students and how this relates to academic achievement. Results from 2,236 Midwestern college students…

Learning Capability and Business Performance: A Non-Financial and Financial Assessment

ERIC Educational Resources Information Center

Ma Prieto, Isabel; Revilla, Elena

2006-01-01

Purpose: There has been little research that includes reliable deductions about the positive influence of learning capability on business performance. For this reason, the main objective of the present study is to empirically explore the link between learning capability in organizations and business performance evaluated in both financial and…

20 CFR 10.438 - Can OWCP require the individual who received the overpayment to submit additional financial...

Code of Federal Regulations, 2010 CFR

2010-04-01

... the overpayment to submit additional financial information? 10.438 Section 10.438 Employees' Benefits... additional financial information? (a) The individual who received the overpayment is responsible for... determine whether or not recovery of an overpayment would defeat the purpose of the FECA, or be against...

20 CFR 10.438 - Can OWCP require the individual who received the overpayment to submit additional financial...

Code of Federal Regulations, 2011 CFR

2011-04-01

... the overpayment to submit additional financial information? 10.438 Section 10.438 Employees' Benefits... additional financial information? (a) The individual who received the overpayment is responsible for... determine whether or not recovery of an overpayment would defeat the purpose of the FECA, or be against...

20 CFR 10.438 - Can OWCP require the individual who received the overpayment to submit additional financial...

Code of Federal Regulations, 2012 CFR

2012-04-01

... the overpayment to submit additional financial information? 10.438 Section 10.438 Employees' Benefits... additional financial information? (a) The individual who received the overpayment is responsible for... determine whether or not recovery of an overpayment would defeat the purpose of the FECA, or be against...

17 CFR 1.67 - Notification of final disciplinary action involving financial harm to a customer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disciplinary action involving financial harm to a customer. 1.67 Section 1.67 Commodity and Securities... Miscellaneous § 1.67 Notification of final disciplinary action involving financial harm to a customer. (a) Definitions. For purposes of this section: (1) Final disciplinary action means any decision by or settlement...

Strategies to Maintain School District Financial Solvency: Illinois School Business Officials' Recommendations

ERIC Educational Resources Information Center

Williams, Ann C.; Kersten, Thomas A.

2013-01-01

The purpose of this study was to identify financial management strategies that school business officials have found most successful in achieving school district financial stability. To accomplish, 208 Illinois school business officials in six counties: Cook, DuPage, Kane, Lake, McHenry, and Will counties, excluding Chicago School District 299,…

78 FR 61448 - Proposed Collection; Comment Request for Forms 1120-L and SCHM-3

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-03

... statements and reconciles financial statement net income (loss) for the corporation (or consolidated financial statement group, if applicable), to net income (loss) of the corporation for U.S. taxable income purposes. Schedule M-3, Parts II and III, reconcile financial statement net income (loss) for the U.S...

Elder Mistreatment among Chinese and Korean Immigrants: The Roles of Sociocultural Contexts on Perceptions and Help-Seeking Behaviors

PubMed Central

LEE, YEON-SHIM; KAPLAN, CELIA P.; PEREZ-STABLE, ELISEO J.

2014-01-01

The purpose of this study was to identify dimensions of elder mistreatment in Chinese and Korean immigrant communities and to increase sociocultural understanding of such mistreatment by elucidating the complexities of abuse embedded in unique social and cultural contexts. In-depth interviews were conducted with 20 local professionals working primarily in Asian elderly advocacy, and six focus group discussions were conducted involving 60 community members in the San Francisco Bay area. Five dimensions of elder mistreatment were identified: psychological abuse, neglect by a trusted person, financial exploitation, physical abuse, and sexual abuse. In general, fewer Korean community member participants reported having observed physical or financial abuse than Chinese groups, but they reported greater knowledge of situations involving psychological abuse, neglect by a trusted person, and sexual abuse. The contexts of cultural influences and immigration and acculturation were salient themes that shaped participants’ subjective perceptions and beliefs about elder abuse and hence help-seeking behaviors. PMID:24779539

Elder Mistreatment among Chinese and Korean Immigrants: The Roles of Sociocultural Contexts on Perceptions and Help-Seeking Behaviors

PubMed Central

Lee, Yeon-Shim; Kaplan, Celia P.; Perez-Stable, Eliseo J.

2014-01-01

The purpose of this study was to identify dimensions of elder mistreatment in Chinese and Korean immigrant communities and to increase sociocultural understanding of such mistreatment by elucidating the complexities of abuse embedded in unique social and cultural contexts. In-depth interviews were conducted with 20 local professionals working primarily in Asian elderly advocacy, and six focus group discussions were conducted involving 60 community members in the San Francisco Bay area. Five dimensions of elder mistreatment were identified: psychological abuse, neglect by a trusted person, financial exploitation, physical abuse, and sexual abuse. In general, fewer Korean community member participants reported having observed physical or financial abuse than Chinese groups, but they reported greater knowledge of situations involving psychological abuse, neglect by a trusted person, and sexual abuse. The contexts of cultural influences and immigration and acculturation were salient themes that shaped participants’ subjective perceptions and beliefs about elder abuse and hence help-seeking behaviors. PMID:25431530

Hospital financial performance: does IT governance make a difference?

PubMed

Burke, Darrell; Randeree, Ebrahim; Menachemi, Nir; Brooks, Robert G

2008-01-01

This study examined whether information technology (IT) governance, a term describing the decision authority and reporting structures of the chief information officer (CIO), is related to the financial performance of hospitals. The study was conducted using a combination of primary survey data regarding health care IT adoption and reporting structures of Florida acute care hospitals, with secondary data on hospital financial performance. Multiple regression models were used to evaluate the relationship of the 3 most commonly identified reporting structures. Outcome variables included measures of operating revenue and operating expense. All models controlled for overall IT adoption, ownership, membership in a hospital system, case mix, and hospital bed size. The results suggest that IT governance matters when it comes to hospital financial performance. Reporting to the chief financial officer brings positive outcomes; reporting to the chief executive officer has a mixed financial result; and reporting to the chief operating officer was not associated with discernible financial impact.

20 CFR 638.808 - Center financial management and reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...

77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-22

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR... ``Explanation of Provisions'', paragraph B. 2., line three, the language ``or executor is a bank, financial'' is...

7 CFR 3016.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...

7 CFR 3016.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...

20 CFR 638.808 - Center financial management and reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...

Financial Reporting at the Washington Headquarters Services

DTIC Science & Technology

2001-03-15

This report is the third, and last, in this series addressing the underlying financial reporting processes that cause abnormal balances on the trial...Forces, the Pentagon Reservation Maintenance Revolving Fund, and the Building Maintenance Fund. Preceding reports addressed financial reporting by the

32 CFR 32.21 - Standards for financial management systems.

Code of Federal Regulations, 2013 CFR

2013-07-01

... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and... they are used solely for authorized purposes. (4) Comparison of outlays with budget amounts for each...

FY 1997 Financial Reporting by The Defense Automated Printing Service.

DTIC Science & Technology

1998-09-23

it •T o7’v ort FY 1997 FINANCIAL REPORTING BY THE DEFENSE AUTOMATED PRINTING SERVICE Report No. 98-201 September 23, 1998 Office of the Inspector...ACCOUNTING SERVICE DIRECTOR, DEFENSE LOGISTICS AGENCY DIRECTOR, DEFENSE AUTOMATED PRINTING SERVICE SUBJECT: Audit Report on FY 1997 Financial Reporting by the...General for Auditing Office of the Inspector General, DoD Report No. 98-201 September 23, 1998 (Project No. 8FJ-2002.04) FY 1997 Financial Reporting by the

Financial reporting.

PubMed

Bachrach, D J; Farrell, N L

1985-01-01

"How are we doing?" Financial reports must provide the answer to this all-important question for every medical group. Although there are some key differences between academic practices and private group practices, good financial reports and statements of activity are essential in all situations. Examples are provided here of how financial information can be communicated to the several organizational levels that need the information, as well as how financial planning, measurement, and control are part of this communication process. Sample formats outline the important ingredients for making your group's reports more useful.

45 CFR 265.1 - What does this part cover?

Code of Federal Regulations, 2010 CFR

2010-10-01

... quarterly Data Report, the quarterly Financial Report, and the Annual Report on State MOE Programs, as well... data in the quarterly TANF Financial Report (or, as applicable, the Territorial Financial Report); and...), section 405 (administrative provisions), section 411(b) (report to Congress), and section 413 (annual...

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

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

44 CFR 13.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Financial reporting. 13.41... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3019.52 Section 3019.52 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Records § 3019.52 Financial reporting. (a) The following forms or such other forms as may be approved by...

7 CFR 735.101 - Financial records and reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...

34 CFR 74.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

10 CFR 600.341 - Monitoring and reporting program and financial performance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring and reporting program and financial performance. 600.341 Section 600.341 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL... Organizations Post-Award Requirements § 600.341 Monitoring and reporting program and financial performance. (a...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

76 FR 39155 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-05

... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Report of Financial and... Desk Officer. SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0013 Title: Report of Financial and... obligated to provide the International Civil Aviation Organization with financial and statistical data on...

7 CFR 735.101 - Financial records and reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

Using derivatives to hedge against the unexpected.

PubMed

Aderholt, J M; Rasmussen, R H

1996-02-01

Derivatives--financial instruments with a rate of return derived from an underlying asset--have been used as investment instruments for decades. Many derivative products originally were created explicitly for the purpose of reducing financial risks and have become more widely used and more complex in recent years. Healthcare financial managers should have a basic understanding of derivatives as well as the ability to apply general guidelines for their appropriate use in healthcare financial management.

Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

DTIC Science & Technology

1990-03-16

consolidated financial statements for the fiscal years ended September 30, 1988 and 1987, and our reports on internal accounting controls and compliance...Cognizant Officials 20 Report on Compliance 21 With Laws and Regulations Financial Statements 22 Consolidated Statement of Financial Position 22 Consolidated ...Statement of Operations 23 Consolidated Statement of Changes in Financial Position 24 and Reconciliation to Budget Notes to Financial Statements 25

Financial Reporting of Government Property in the Custody of Contractors

DTIC Science & Technology

1997-08-04

financial reporting of Government property, and we assessed compliance with applicable laws and regulations. This report addresses the use of the Contract...Property Management System for financial reporting of Government property. Issuance of this report does not complete our announced audit objectives. We

State of the Art of Proprietary Financial Reporting in the Department of the Navy.

DTIC Science & Technology

1996-12-01

statements for fiscal year 1996 and beyond. Proprietary financial reporting focuses on the creation, management, and use of all resources (assets) of...an organization, not just on expendable funds. This thesis provides a comprehensive overview of the state of the art of proprietary financial reporting in...comparison between Federal government and private sector financial reporting . An analysis of the form and content of the primary proprietary reports, the

Cost-to-Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction Fund

DTIC Science & Technology

2005-07-26

Audit Report Cost-to-Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction...Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction Fund 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c...RECONSTRUCTION MANAGEMENT OFFICE DIRECTOR, PROJECT AND CONTRACTING OFFICE SUBJECT: Cost-to-Complete Estimates and Financial Reporting for the Management of

41 CFR 105-72.301 - Standards for financial management systems.

Code of Federal Regulations, 2013 CFR

2013-07-01

... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 72.30-Post-Award Requirements/Financial and Program... they are used solely for authorized purposes. (4) Comparison of outlays with budget amounts for each...

41 CFR 105-72.301 - Standards for financial management systems.

Code of Federal Regulations, 2011 CFR

2011-01-01

... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 72.30-Post-Award Requirements/Financial and Program... they are used solely for authorized purposes. (4) Comparison of outlays with budget amounts for each...

14 CFR 1267.650 - Grant.

Code of Federal Regulations, 2010 CFR

2010-01-01

... WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 1267.650 Grant. Grant means an award of financial assistance... of which is to transfer a thing of value to the recipient to carry out a public purpose of support or...

Analysis of Elements of the Continuous Monitoring Program

DTIC Science & Technology

2009-12-01

reasons for differences in financial reporting between the CMP and BOR and provide COMNAVSURFOR the opportunity to increase financial reporting timeliness...accuracy, and completeness of the surface fleet. A methodology was developed to analyze financial reporting within the cruiser and frigate classes...the different groupings. A Beta Test was run on six ships for two months, which tested the recommended alternatives to financial reporting and

Military Retirement Fund Audited Financial Report. Fiscal Year 2012

DTIC Science & Technology

2012-11-06

FY 2012 included: 1) New economic assumptions due to the Federal Accounting Standards Advisory Board (FASAB) financial reporting Statement of...weaknesses were found in the design or operation of the internal control over financial reporting . Improper Payments Information Act of 2002 (Public Law No...accepted in the United States of America, OMB Circular A-136, Financial Reporting Requirements, and the Federal Accounting Standards Advisory Board

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 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...

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 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...

29 CFR 97.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 1 2011-07-01 2011-07-01 false Financial reporting. 97.41 Section 97.41 Labor Office of... Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

12 CFR 611.1130 - Inter-System transfer of funds and equities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... financial condition of one or more institutions of the System. For purposes of this section, the term “bond...) Based on application to it of one or more of the following ratios, the receiving institution is not financially viable in that it will not be able to continue to extend new or additional credit or financial...

Student Teachers' Capacity and Willingness to Teach Financial Literacy in Flanders

ERIC Educational Resources Information Center

De Moor, Lieven; Verschetze, Lindsey

2017-01-01

The purpose of this article is to assess the student teachers' capacity and willingness to teach financial literacy in Flanders via on-site paper surveys of 368 final-year teacher education students. We argue that the Flemish teacher education program needs to be revised to introduce financial education in secondary schools. We find that revisions…

Financial Aid Tipping Points: An Analysis of Aid and Academic Achievement at a California Community College

ERIC Educational Resources Information Center

Coria, Elizabeth; Hoffman, John L.

2016-01-01

The purpose of this study was to explore relationships between financial aid awards and measures of student academic achievement. Financial aid and academic records for 11,956 students attending an urban California community college were examined and analyzed using simultaneous linear regression and two-way factorial ANOVAs. Findings revealed a…

Relationship between hospital financial performance and publicly reported outcomes.

PubMed

Nguyen, Oanh Kieu; Halm, Ethan A; Makam, Anil N

2016-07-01

Hospitals that have robust financial performance may have improved publicly reported outcomes. To assess the relationship between hospital financial performance and publicly reported outcomes of care, and to assess whether improved outcome metrics affect subsequent hospital financial performance. Observational cohort study. Hospital financial data from the Office of Statewide Health Planning and Development in California in 2008 and 2012 were linked to data from the Centers for Medicare and Medicaid Services Hospital Compare website. Hospital financial performance was measured by net revenue by operations, operating margin, and total margin. Outcomes were 30-day risk-standardized mortality and readmission rates for acute myocardial infarction (AMI), congestive heart failure (CHF), and pneumonia (PNA). Among 279 hospitals, there was no consistent relationship between measures of financial performance in 2008 and publicly reported outcomes from 2008 to 2011 for AMI and PNA. However, improved hospital financial performance (by any of the 3 measures) was associated with a modest increase in CHF mortality rates (ie, 0.26% increase in CHF mortality rate for every 10% increase in operating margin [95% confidence interval: 0.07%-0.45%]). Conversely, there were no significant associations between outcomes from 2008 to 2011 and subsequent financial performance in 2012 (P > 0.05 for all). Robust financial performance is not associated with improved publicly reported outcomes for AMI, CHF, and PNA. Financial incentives in addition to public reporting, such as readmissions penalties, may help motivate hospitals with robust financial performance to further improve publicly reported outcomes. Reassuringly, improved mortality and readmission rates do not necessarily lead to loss of revenue. Journal of Hospital Medicine 2016;11:481-488. © 2016 Society of Hospital Medicine. © 2016 Society of Hospital Medicine.

12 CFR 615.5207 - Capital adjustments and associated reductions to assets.

Code of Federal Regulations, 2010 CFR

2010-01-01

...” contained in the Statement of Financial Accounting Standards No. 130, as promulgated by the Financial Accounting Standards Board. (k) For purposes of calculating capital ratios under this part, deferred-tax...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

46 CFR 403.300 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403.300 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General...

A Comparative Analysis of Financial Reporting Models for Private and Public Sector Organizations.

DTIC Science & Technology

1995-12-01

The objective of this thesis was to describe and compare different existing and evolving financial reporting models used in both the public and...private sector. To accomplish the objective, this thesis identified the existing financial reporting models for private sector business organizations...private sector nonprofit organizations, and state and local governments, as well as the evolving financial reporting model for the federal government

Needs of students seeking careers in communication sciences and disorders and barriers to their success.

PubMed

Fuse, Akiko

The purpose of this study was to identify the needs for and barriers to success of underrepresented students in the Communication Sciences and Disorders field and to determine factors linked to student persistence and academic achievement. An online survey was completed by 126 undergraduates pursuing graduate studies in Communication Sciences and Disorders. Data were subjected to Mann-Whitney U and Kruskal-Wallis H tests. Survey responses indicated that financial matters exerted the most influence on students' preparation for and number of choices for graduate-school applications. However, socioeconomic status was associated with needed financial support for paying tuition and completing the admission process. In addition, students at lower socioeconomic status reported spending fewer hours studying for tests and earned lower grade-point averages than peers who self-identified with a relatively high socioeconomic status. The findings also show a relationship between students' grade-point averages and family members' levels of education. The majority reported that mothers had earned the highest degree in their household, followed by siblings, themselves, and fathers. The findings suggest that students of low socioeconomic status were less academically prepared than those self-reporting a higher status. Moreover, the presence of a role model, such as a college-educated family member, may affect academic performance. Therefore, interventions for students at risk of not gaining admissions to graduate school include financial assistance and mentoring and advising programs. Copyright © 2018 Elsevier Inc. All rights reserved.

DOD Financial Management: Improved Documentation Needed to Support the Air Force’s Military Payroll and Meet Audit Readiness Goals

DTIC Science & Technology

2015-12-01

balances to match Treasury balances. 19The financial reporting system collects and consolidates information for financial statement presentation...2The financial reporting system collects and consolidates information for financial statement presentation. 3Subsistence...efforts to achieve auditability of its financial statements , the Air Force in July 2014 asserted audit readiness for its Schedule of Budgetary

77 FR 63404 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-16

... calendar months for a non-financial-reporting reason, (ii) was not listed on a national securities exchange... financial reporting reasons is reasonable because, except for the non-compliance with the financial... (b) due to the issuer's failure to file a required periodic financial report with the Commission or...

Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

DTIC Science & Technology

1993-03-01

continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

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.…

DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments

DTIC Science & Technology

2011-09-22

achieved: (1) effectiveness and efficiency of operations; (2) reliability of financial reporting ; and (3) compliance with laws and regulations. Within... financial reporting .7 Auditors of DOD s financial statements are to assess the effectiveness of these controls as part of the financial statement audit

[Comparison of insurance coverage of tobacco cessation pharmacotherapies in five countries from the Organisation for Economic Co-operation and Development].

PubMed

Le Faou, A-L; Scemama, O

2005-11-01

Reports in the literature demonstrate effectiveness and cost-effectiveness of tobacco treatments including drug and behavioral therapies. The health insurance coverage of smoking cessation treatments could lower financial barriers which limit the access to these services. The purpose of this paper was to compare health insurance coverage for pharmacotherapies for smoking cessation in five countries from the Organisation for Economic Co-operation and Development. A literature review was performed using Medline, official websites and Google. A grid was used to analyse articles and reports in order to identify: the public or private coverage of smoking cessation pharmacotherapies; the population groups who were covered; the extent and content of the insurance coverage as well as the practical ways to obtain it and the training and certification of the health staff to prescribe these treatments. Australia, Quebec, the United States, New Zealand and the United Kingdom provide financial coverage for some of the drugs prescribed to stop smoking. The financial coverage depends on the organization of the health care system: universal coverage in Australia, Quebec, New Zealand, and the United Kingdom and private coverage in the United States except for the Medicaid public program. In the United States as well as in the United Kingdom the first population group to benefit from financial coverage of smoking cessation therapy were socially precarious persons. Prescription schemes are recommended in the present programs and persons who receive the treatment are generally requested to attend follow-up visits. All countries studied encourage training of health professionals in tobacco cessation, but except for Australia and New Zealand there is no mandatory registration of physicians who prescribe smoking cessation drugs. The financial coverage of smoking cessation pharmacotherapies is often the result of a political decision. Taking into consideration the situation of developed countries, France should first consider the financial coverage of smoking cessation pharmacotherapies for socially precarious persons and populations with tobacco-related diseases. In addition, a population-based study should be conducted in France to measure the efficacy of financial coverage on smoking cessation.

22 CFR 226.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...

77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-21

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... the reporting of specified foreign financial assets. FOR FURTHER INFORMATION CONTACT: Joseph S.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PART 1...

77 FR 70165 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-23

... Quarterly Financial Report. OMB No.: 0970-0205. Description: This is a financial report submitted following... Programs Quarterly 62 4 20 4,960 Financial Report Estimated Total Annual Burden Hours: 4,960. In compliance... requirement to report program expenditures made in the [[Page 70166

The Division III Financial Aid Reporting Process: Findings and Review Results, 2005-06 through 2008-09

ERIC Educational Resources Information Center

National Collegiate Athletic Association (NJ1), 2009

2009-01-01

This report marks the completion of the 2008-09 reporting cycle and the fourth year of the Division III Financial Aid Reporting Program. The report examines findings for all reporting institutions from each of the four reporting cycles, and details the outcomes of the Division III Financial Aid Committee's 2008-09 review process. Four calculations…

Adult informal caregivers reporting financial burden in Hawaii, Kansas, and Washington: Results from the 2007 Behavioral Risk Factor Surveillance System.

PubMed

Kusano, Claudia T; Bouldin, Erin D; Anderson, Lynda A; McGuire, Lisa C; Salvail, Florentina R; Simmons, Katrina Wynkoop; Andresen, Elena M

2011-10-01

Given the unpaid nature of the work, informal caregiving can create a financial burden for caregivers. Little has been done to identify specific predictors of experiencing financial burden. This study investigated demographic and health factors comparing caregivers who reported having or not having financial burden. Data are derived from adult caregivers (N = 3,317) as part of the 2007 Behavioral Risk Factor Surveillance System in Hawaii, Kansas, and Washington. The adjusted odds ratios for reporting a financial burden were estimated for demographic and other risk factors. Caregivers who reported a financial burden were younger, had lower incomes, were more likely to be current smokers, have had a stroke, and rate their health as fair or poor compared to caregivers who did not report a financial burden. Caregivers who were younger (ages 18-34), resided with care recipients, spent 20-39 hours per week providing care, and reported having a disability were at a statistically significantly higher odds of reporting a financial burden. Given the current economic difficulties faced by many Americans, further insights into the perceived financial burdens experienced by informal caregivers as well as linkages to policy and programs designed to support caregivers are critical for public health professionals to address the expanding needs in states and communities. Published by Elsevier Inc.

45 CFR 286.265 - When are quarterly reports due?

Code of Federal Regulations, 2010 CFR

2010-10-01

... shall begin collecting financial data for the TANF Financial Report as of the initial effective date of its TANF program. (b) Each Tribe must submit its TANF Data Report and TANF Financial Report within 45... 45 Public Welfare 2 2010-10-01 2010-10-01 false When are quarterly reports due? 286.265 Section...

Preparing Financial Reports for Marine Corps Appropriations

DTIC Science & Technology

2001-04-12

Department of the Navy financial reporting . The FY 2000 Department of the Navy General Fund financial statements reported a net cost of operations of $11.5 billion and total outlays of $10.8 billion by the Marine Corps.

A New Partnership: Reshaping the Federal and State Commitment to Need-Based Aid. Executive Summary

ERIC Educational Resources Information Center

Doyle, William R.

2013-01-01

This brief provides five recommendations for reforming the college financial aid system. Five principles for reform are presented: (1) The purpose of federal financial aid is to ensure that individuals who can benefit from college and would not otherwise attend are able to enroll. (2) Efforts to reform financial aid must limit the unsustainable…

The convergence between self-reports and observer ratings of financial skills and direct assessment of financial capabilities in patients with schizophrenia: more detail is not always better.

PubMed

Harvey, Philip D; Stone, Laura; Lowenstein, David; Czaja, Sara J; Heaton, Robert K; Twamley, Elizabeth W; Patterson, Thomas L

2013-06-01

Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today's technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient's need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skill tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. Copyright © 2013 Elsevier B.V. All rights reserved.

The Convergence between Self-reports and Observer Ratings of Financial Skills and Direct Assessment of Financial Capabilities in Patients with Schizophrenia: More Detail is Not Always Better

PubMed Central

Harvey, Philip D.; Stone, Laura; Lowenstein, David; Czaja, Sara J.; Heaton, Robert K.; Patterson, Thomas L

2013-01-01

Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today’s technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient’s need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skills tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. PMID:23537475